Právní předpis byl sestaven k datu 21.12.1952.
Zobrazené znění právního předpisu je účinné od 14.04.1948 do 21.12.1952.
Zákon o zemědělské dani
49/1948 Sb.
Daňová povinnost §1 §2 §3 §4 §5
Zdaňovací období §6
Daňové sazby §7 §8 §9 §10 §11 §12 §13 §14 §15 §16 §17 §18
Sleva na dani §19
Počátek a konec daňové povinnosti §20 §21
Přiznání §24
Místní příslušnost §25
Vyrozumění o předpisu daně §26
Odvolání §27
Zemědělské daňové komise §28 §29 §30 §31 §32 §33
Přechodná a závěrečná ustanovení §34 §35 §36 §37 §38 §39 §40 §41
Tabulka zemědělské daně pro řepařskou oblast
Tabulka zemědělské daně pro obilnářskou oblast
Tabulka zemědělské daně pro bramborářskou oblast
Tabulka zemědělské daně pro pícninářskou oblast
49
Xxxxx
xx xxx 21. xxxxxx 1948
o xxxxxxxxxx xxxx
Xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx usneslo xx na xxxxx xxxxxx:
Xxxxxx xxxxxxxxx
§1
(1) Xxxxxxxxxx xxxx podléhají fysické xxxxx, xxxxx provozují xx vlastní xxxx xxxxxxxxxx hospodářství xx xx xxxxxx xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxx jednotlivá xxxxxxx xxxxx, podléhá xxxxxxxxxx dani jen, xxxxxxx-xx x xxx xxxxxx x cizí xxxxx xxxxxxxxxx jen xxxxx, xxxxx xxxxxxx - xxxxx x xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx - xx xxxxxxx xxxxx. Xxxx xxxxxxxx xxxxxx býti xxxxxxx x osob xx 21 xxx xxxx x x xxxx, xxxxx x xxxxxxxxxxx xxxxxxxxxxxx nemohou xxxxxxxxx xxx stáří, xxxxx, xxxxxxxxxx xxxx xxxxxxxxxx veřejné funkce, xxxxx jiné xxx x xxxxxxxxxxxxxx xxxxxx.
(3) Xxxxxxxxx-xx xxxxxxxxxx hospodářství xxxx xxxx xxxxxxxxx xxxx xxxxxxxx xx xxxxxxx xxxx (xx xx. xxxxxxx), xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. Xxx tom xxxx xxxx xxxxxxx x xxxxx xxxxxxxx xxxxxxxxx x odstavci 2; xxxxxxx tam xxxxxxxxx xxxxx obdobně. U xxxxxxx (druha a xxxxxx) xx xxxxxxxxxxx, xxxxxx-xx xxxxx prokázáno, xx zemědělské xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx účet.
(4) Neodevzdaná (xxxxxxxxxxx) xxxxxxxxxxx xx xxxxxxxx xxx, jako xx xxxxxxxxxx byl xx xxxx.
§2
(1) Xxxxxxxxxxx hospodářstvím xx xxxxxx xxxxx xxxxxxxxxxx xxxxxxxx a xxxx, xxxxx xxxxx xxxxxxxxxxx xxxxx x xxxxxx xxxxxx xxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxx, x xxxxxxxx účastí xx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx papírů a xxxxxxxxx xxxxxx.
(2) Xxxxxxxxx-xx xxxxx uvedené x §1 xxx nebo xxxx zemědělských xxxxxxxxxxxx, xxxxxxxx xx všechny xx xxxxx xxxxxxxxxx xxxxxxxxxxxx.
§3
X xxxxxxx zemědělského xxxxxxxxxxxx xxxxx též:
1. xxxxxxxx xxxxxx, xxxxx xx xxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx x xxxxx xxxxxx xxxxxx xxxx xxxxxxxxx x xxxxxxxx xxxxxxxxxxx samostatnými xxxxxxxxxxxx xxxxxxx (xxxxxx, xxxxx, xxxxxxxxx, xxxxxxxx, lihovary, xxxxxxxxx x xxx.) xxxx x xxxxx xxxxxxx xxxx provozována xx xxxxxxxxxxxx x xxxxxxxxxxx xxxxxx (v xxxxxxxxxx, sýrárnách, xxxxxxxxx, xxxxxxxxxxxx, chovatelských xxxxxxx x xxx.);
2. dobývání xxxxxxxx parifikační xxxx, xxxxx nedochází k xxxxxxx zpracování, xx xxxxxxxx xxxxxxxxx pod x. 1;
3. xxxxxx xxxxxxx vlastního xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx prodej x xxxxxxx, xxxxxxxxxxx xx živnostensku x xxxxxxxxxx xxxx skladištích xxxxxx xxxxxxxxxx a xxxxxxxx x uvedenému xxxxx;
4. xxxxxxxx xxxxxxxxxx (xxxxxxxxxxx, xxxxx za xxxx, xxxxx lnu x xxx.), xxxxxxxxxxx xxxxxx příležitostně x xxxxxxx xx xxxxxxxxxxxx.
§4
Xxxxxxxxxxx, xxx xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx xxxx vlastní, xxxxxxxxxx xx xxxxxxxx xx xxxxxxxxxxxxxxx xx xxxxxxxx xxxxxx právního xxxxxx.
§5
Xxxxxx-xx se xxxx xxxxxxxxxxxxx xxxxxxxxxxxx hospodářství (§§1 xx 4) xx xxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx (xxxxxxxx) xxxx jiné xxxxxxxxxx xxxxxxxx x xxxxxxxxxxx xxxxxx členů, xxxxxxxxx xxxxxxxxxx xxxx xxx, xxxx by xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxx.
§6
Xxxxxxxxx xxxxxx
Xxx se xxxxxxxx xxxxxxxxxx xx xxxxx kalendářní xxx xx xxxx xxxxxxxx.
Xxxxxx xxxxx
§7
(1) Xxx xx vyměřuje xxxxxxx xxxxxxxx x tabulkách xxxxxxxxxxx x xxxxxx xxxxxx.
(2) Pro xxxxxxxxx xxxx xxxx rozhodné:
1. xxxxxxx xxxxxx (řepařská, xxxxxxxxxx, bramborářská xx xxxxxxxxxxx), xx které xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx jeho xxxxxxxx xxxx, x
2. xxxxxxx xxxxxx xxxxx pozemků x katastrálním výtěžkem x jejich průměrný xxxxxxxxxxx výtěžek podle xxxxx xxx 30. xxxxxx rozhodného xxxx.
§8
(1) Xxx zjištění, xx xxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxxxx xxxxxxxx, jimiž xx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx.
(2) Xxxxxxxxxx katastrální xxxxx, po případě xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxx však xxxx xxxxxxxxx (§31 x. 3 a §30 x. 3) do xx výrobní xxxxxxx, xxxxxx xxxxxxxx podmínkám xxxx xxxxxxxxxxxxx xxxxx, xx případě xxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxxxxxx xxxxxxxx.
§9
(1) Při xxxxxxxxx xxxxxxx xxxxxx všech xxxxxxx x xxxxxxxxxxxx xxxxxxxx započítává se xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, vinné xxxx, xxxxxx xxxx xxxxxxx, nebo věnovaných xxxxxxxxxxxx (xxxxxxxxxxxx x xxxxxxxxx), xxxxxxxxxxx, xxxxxxxxxx x xxxxxxxxxxxx xxxxxxxx, xxxxx xx stanoví xxxxxxxx xxxxxxxx v §31.
(2) Průměrný katastrální xxxxxxx xx xxxxxx, xxxx-xx xx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxxx x xxxxxxxxx.
(3) Xxx xxxxxxxxx celkové xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx x jejich celkového xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx i x xxxx ležící ladem.
§10
(1) Xxx xx xxxxxxxxx sníží, xxxx-xx x xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxx 15 % xxxxxxx xxxxxx xxxxx xxxxxxx x katastrálním výtěžkem.
(2) Xxxxxxxx xxx xxxxxxx xxxx podle xxxxxxxx 1 xxxxxxx ministr xxxxxxx x Xxxxxxx xxxxx.
§13
(1) Poplatníkům xxxxxxxx x §1 xxxx. 2 se daň xxxxx:
1. x 480 Xxx na druhého xxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx xxxx skutečným xxxxxxxxxx,
2. o 480 Xxx na xxxxx xxxx,
3. o 540 Xxx na druhé xxxx,
4. x 600 Xxx xx třetí x na každé xxxxx xxxx x
5. x 480 Xxx xx xxxxxxx x xxxxxx.
(2) Xxxxx xxxxxxxx 1 xx xxxxxxxx:
x) x druhého člena xxxxxxx x x xxxxxxxxxxx dětí xxx x těm, xxxxx xxxx s xxxxxxxxxxx xx spotřebním xxxxxxxxxxxx, x
x) x xxxxxxxxx xxxx x x xxxxxx k těm, xxxxx xxxx x xxxxxxxxxxxx xxxxxxxxxx.
(3) Xxxxxx xxxx xxxx posuzují xx xxx vnukové, xxxxxxxxxx, xxxxxxxxxx a xxxxxxxxx.
(4) Stejně xxxx xxxx xx xxxxxxxx xxx nezletilí sourozenci, xxxxxxxxx xxxxxxx x xxxxxxxxx xxxxxx poplatníka xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx x xxxx zaopatření.
(5) Stejně xxxx rodiče xx xxxxxxxx xxx xxxxxxxxx, xxxxxxxxx xxxxxx, xxxxxxxx, xxxxxx, xxxxxx, xxxxx x xxxxxx xxxxxxxxxx xxxx jeho xxxxxxxx (xxxxxxx), jsou-li x xxxx zaopatření.
(6) Xxxxxx xxxx xxxxxx xx xxxxxxxx xxx xxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxx x zletilé xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx xxxxx neschopni a x xxxx zaopatření.
(7) Xxxxx, na xxxxx xx poplatníku xxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxx, označují se xxxx xxxx xxxxxxxxxxx xxxxxxxxxx.
(8) Příslušník xxxxxxxxxx xxxx x xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, xxxxx-xx xx xxxx xxxxxxx potřeby v xxxxx xxxxxxxxxx x xxxxxxxx x xxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxxx xxxx vyloučeno přechodným xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx. Xxx osoba xxxx xxxx xxxx xxxxxx xx příslušníka xxxxxxxxxx xxxxx u xxxxxxx xxxxxxxxxx.
(9) Příslušník xxxxxxxxxx xx x xxxxxxxxxxxx zaopatření, xxxxxxxxx-xx xxxx xxxxx-xx xx xxxxxxxxx xxxxxxxx xxx, xxxxxx a ošacení. Xxxxxxxxxxx xx xxxxxx xxx xxxxxxxxxxx výměnku. X xxxxxxxxxx nejde, xx-xx příslušník - xxxxxxxxx xxxxxxxxx - xxxxxxx xxxxxx, postačující x xxxx xxxxxx.
(10) Xxxxxxxxxxx xxxxxxxxx, ovdovělým, xxxxxxxxxxx nebo xxx, xxxxx xxxxxx xxxxxx x xxxxxxxx (xxxxxxxxx) xx společné xxxxxxxxxx, xxxxx xx daň x 480 Xxx, xxxx-xx nárok xx xxxxxxx xxxx xxxxx xxxxxxxx 1 x. 2.
(11) Xxxxxxxxxxx, kteří xxxxxxxxx xxxxxxx dvě xxxx, x. j. xxxx xx x xxxxxxxxxx xxxxx xx xxxxxx čtrnáctého xxxx, xxxxx xx daň x 480 Xxx, xxxxxx-xx xxxxx xx xxxxxxxx xxxx anebo xxxxx částky z xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx. Omezení xx xxxxxxxxxx xxxx neplatí, xxxxxxxx xx děti xxxxx xxxxxxx xxxxxx xxxxxxx, xxxxxxxxx nebo xxxxxx xxxxxxxxx.
§14
Provozují-li xxxxxxxxxx xxxxxxxxxxxx xxxx jednotlivé fysické xxxxx (§1 odst. 2)
x) xxxxxxx xxxxxxxx x xxxxx xxxx xxxxx xxxxxxx xxxxx, xxxxx mají xxxxx xx xxxxxxxxxxxx požitky xx xxxxxx pokladny xxx poškození zdraví xxxx xxxx,
x) xxxxxxxx (xxxxxxxxx) xxxxxxxx x xxxxxxx xxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxx xxxxxx xxxx xxxx xxxxx zaopatřovací xxxxxxx xx xxxxxx xxxxxxxx xxxx xxxxx předpisů x veřejnoprávním sociálním xxxxxxxxx, nebo
c) jiné xxxxx xxxxxxx xxxx xxxxxxx vadné (xx xx. xxxxxxxx, zmrzačení x xxx.), xx xxxxxxx poplatníci, na xxxxx xxxx xxxxxxxx xxxxxxxxxxx domácnosti tělesně xxxx xxxxxxx xxxxx,
xxxxx xx xxx xxx xxx xxxxxx invalidity xx 20 % xx xx 44 % xxxxxx x 480 Xxx a xxx xxxxxx xxxxxxxxxx xxxx 44 % x 960 Xxx. Xxx tom xx xxxxxxxxxxx, že stupeň xxxxxxxxxx u xxxxxxxx, xxxxxxxxxxxx xxxxxxx x xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 xxxx. 2) xxxxx xxxx xxxxxxxxx xxxxxxx po xxxxxxx legionářích (zákon xx xxx 24. xxxxxxxx 1919, č. 462 Sb., x xxxxxxxxxxxx xxxx legionářům) x příslušnících národního xxxx xx xxxxxxxxxx (xxxxx ze xxx 19. prosince 1946, č. 255 Sb., x xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx v xxxxxxxxx x x xxxxxxxxx jiných účastnících xxxxxxxxx boje xx xxxxxxxxxx), xx xxxxxxx xxxxxxxx událostí x xxxxxxx, xxxxxx xxxx xxxxxxxxx persekuce, xxxxx xx xxx xxx x 480 Xxx.
§19
Xxxxx na xxxx
(1) Xxx se přiměřeně xxxxx xxx xxxxxxxx xxxxxx, které poplatníka (§1 xxxx. 2) xxxxxxxxx zatěžují, xxxxx xxxxxxxxxxxx snížení xxxx xxxxx §§13 xx 15.
(2) Xx xxxxxx xxxxxxxx poměry xxxxxx xxxxxxxxx alimentační xxxxxx, x xxxx xx xxxxxxxxx právně xxxxxxx, xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx x linii xxxxxxxxx xxxx xxxxxxxx xxxx x linii xxxxxxx xx xxxxxxx xxxxxx x xxxxxxxxxxx xxxx xxxxxxxxxxxx xx druhého xxxxxx, xxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxx domácnosti x xxxxxxx xxxxxxx.
(3) Obdobně xx xxxxx xxx xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx-xx xxxxxxxx uvedené x xxxxxxxxxx 1 x 2 xxxxxxx x osob, které xxxxxxxxx xxxxxxxxxx hospodářství xxxxxxxx na xxxxxxx xxxx.
(4) Xxxxxxxx pro xxxxxxxxx xxxxxxxxx slevy xxxxxxx xxxxxxx xxxxxxx x Xxxxxxx xxxxx.
(5) X xxxxx xxxxx xxxxxx x přiznání.
Xxxxxxx x xxxxx xxxxxx xxxxxxxxxx
§20
(1) Xxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx hospodářství, xxxxxxxxx xxxx počínajíc xxxxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx začali xxxxxxxxxxx. Xxx xx však xxxxxxxx, jestliže ještě 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx neprovozovali.
(2) Xxxxxxxxxx, xxxxx přestali provozovati xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxx xxxxx, x xxxx zemědělské xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxx se xxxx xxxxxxxx, jestliže již 30. xxxxxx zemědělské xxxxxxxxxxxx xxxxxxxxxxxxx.
(3) Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx hospodářství xxxx během xxxx xxxxxxxxx xxx, xx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx 50 xx, xxxxx xx xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xx ten rok, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx.
§21
(1) Xxx xxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx hospodářství, je xxxxxxx xxxxxxxx to xxxxxxxxx xxxxx správě xx 30 xxx. Xxxxxxxxx jsou xxxxxxx xxx xxxxxxxx, x xx xx 30 xxx xx xxxxxxxxx (xxxxxxxxx) xxxxxxxxxxxx.
(2) Xxxxxxxxx xxxxxxxx může býti xxxxxxxxxx, nezakládá-li skutkovou xxxxxxxx trestného xxxx, xxxxxxxxxx xxxxxxx xx 5.000 Kčs, a xx i opětovně.
§22
Splatnost xxxx
(1) Xxxxxxxxx xx xxxxxxx xx xxx xxx vypočísti x xxxxxxxxx ji xxxxxxxxxxx xxxxxxx úřadu xx 31. xxxxx xx xxxxxxxx xxxxxxxxxx xxxx.
(2) Xxxxxx-xx daň xxxxxxxxx včas, je xxxxxxx xxxxxxx, činí-li xxxxxxxxxx xxxx než 2.000 Xxx, zaplatiti 2 % xxxxxxxx x xxxxxxxx z xxxxxxxxxx x 31. xxxxx, 30. dubnu, 31. xxxxxxxx x 31. xxxxx.
§23
Spolu x xxxxxxxxxxx xxxxxxxx v §1 xxxx. 3, xxxx xxxxx xxxxxxxxx x xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxx xxx každá x xxxx, xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
§24
Přiznání
(1) Xxxxx, kdo xx xxxxxxx xxxxxxx xxxxxxxxxxx xxx, jest xxxxxxx xxxxxx xxxxxxxxxx xx 31. xxxxx xxxxx správě xxxxxxxx x xxxxx xxxxxxxxxxx xxxxxxxxxx pro xxxxxxxx xxxx xx xxxxxxxx xxx. Mimo to xx xxxxxxx xxxxxx xxxxxxxx xxxxx, xxx xxxx berní správou x xxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx a xxxxxx xxxx xxxxxx stanoví xxxxxxxxxxxx financí.
(2) Nepodá-li xxxxxxxxx xxxxxxxx xxxx, xxxx býti xxx xxxxxxx xx o 10 %; xxxxxxx xx xxxxxxx xx 60 xxx xxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxx u xxxxxxxx xxxxxxxxx xxxxxx.
§25
Xxxxxx xxxxxxxxxxx
(1) X xxxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxx xxxxx xxxxxx, x jejímž xxxxxx xxx xxxxxxxxx xxxxxxxx (xxxxx) xxxxxx xxxxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxx berní xxxxxx xxxxxx xxxxx xxxxxxxx (sídla) poplatníkova, xx xxxxxxxxx xxxxx xxxxxx, x xxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, xx případě xxxx xxxxxxxx část. Xxxxx-xx místní xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxx, určí ji xxxxxxxxxxxx financí.
(2) Xxxxxxxx 1 xxxxx xxxxxxx xxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx xxxxx x místního xxxxxxxxx xxxxxx (xxxxxx zemědělské xxxxxx xxxxxx).
§26
Xxxxxxxxxx x předpisu xxxx
(1) X xxxxxxxx xxxx xxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx předpisným seznamem. Xxxxxx vyloží místní xxxxxxx xxxxx xx 7 xxx po xxxxxx x veřejnému xxxxxxxxxx xx dobu 30 dnů.
(2) Xxxxxxx x xxxx vyložení xxxxxxx xxxxxxx xxxxxx xxxxxxx výbor vyhláškou xx obecní xxxxxx xxxx xxxxx xxxxxxxx x xxxxx xxxxxxxx.
(3) Xx xxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxx xxxx xxxxxxxx a xxxxx jej berní xxxxxx.
§27
Xxxxxxxx
(1) Xx vyměření xxxx xxx xx xxxxxxx xxxxxxxx u xxxxxxxxx xxxxx xxxxxx xx 60 dnů xxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
(2) X xxxx xxxxx xxxxx xxxxxxxxxx xxxxxx x xxxxxxxxx xxxxx xxxxxx xxxxxx xx xxxxxxx xxxxxx pro xxxxxxxx xxxx. Xxxx xxxxxx xxxxxxx xxxxxxx xx xxxxxxxx lhůta xx do dne xxxxxxxx xxxxxxxxxxx xxxxxxxx x xxxx xxx xxxx xxx co xx zbytku.
(3) X xxxxxxxx rozhoduje s xxxxxxxx xxxxxxxxx xxxxxxxx xxxx II. xxxxxxx, xx Xxxxxxxxx pověřenectvo xxxxxxx.
Xxxxxxxxxx xxxxxx xxxxxx
§28
(1) X oboru xxxxxxxxxx xxxx spolupůsobí xxxxxx xxxxxxx xxxxxx svými xxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx zemědělské daňové xxxxxx a xxxxxxxx xxxxxxxxxx daňová komise.
(2) Xxxxx zemědělské xxxxxx xxxxxx xxxxxxxx národního xxxxxx (místní zemědělské xxxxxx komise) jsou: xxxxxxxx xxxxxxxx národního xxxxxx nebo xxxx xxxxxxxx, xxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx a xxxxxxxx xxxxxxxxxx xxxxxx při xxxxxxx národním výboru xxxx jeho xxxxxxxx, xxxxx xxxx zřízena, xxxxx xxxx xxxxxxx xxxxxxx národním xxxxxxx. Xxxxxxxxx místní xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx xxxxxxxx národního xxxxxx nebo jeho xxxxxxxx.
(3) Xxxxxxx zemědělská xxxxxx xxxxxx se xxxxxxx xxx berní xxxxxx x tvoří xx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, zemědělský xxxxxxxx (xxxx xxxxxxxx), xxxxxxxx berní xxxxxx, xxxxxxxx okresního xxxxxxxx Xxxxxxxxxx svazu xxxxxxxxx x xxxxx xxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxx. Ministr xxxxxxx xxxx xxx xxxxx několika xxxxxxx xxxxx xxxxxxx pouze xxxxx xxxxxxx zemědělskou xxxxxxx xxxxxx. Předsedou xxxxxxx zemědělské xxxxxx xxxxxx xx xxxxxxxx xxxxxxxxx národního výboru xxxx xxxx xxxxxxxx.
(4) Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxx xxx xxxxxxxxxxxx xxxxxxx x xxxxx xx xxxxxxxx: xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x xxxxxx, xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x pozemkové reformy x výživy, xxxxxxxx xxxxxxxxx xxxxxx v Xxxxx, xxxxxxxx národního xxxxxx x Xxxx x zemské xxxxxxxxxx x Ostravě, xxxxxxxx xxxxxxxxxx xxxxxxxxxxx v Xxxxx x xxxxxxxx xxxxxxxxxx xxxxxxxxxxx v Xxxx, x xx xx xxxxxx xxxxxxxx, x xx čtyřech xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx a xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx komise xx xxxxxxxx xxxxxxxxxxxx xxxxxxx.
§29
Místním xxxxxxxx xxxxxxx (xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx) přísluší:
1. x xxxxxxx, xxx není xxxxxxxxxxx výtěžek vyznačen x pozemnostních xxxxxx, xxxx kde xxx x xxxxxx xxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxxx xxxxxxxxx katastrálního xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxxxx xxxxx na xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxx xxx x xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxxxx xxxxx [§6 xxxx. 19 xxxxxxxx xxxxxxxx ze dne 23. května 1930, x. 64 Xx., xxxx xx xxxxxxxx xxxxxxxxx hlavy II, XXX x XX xxxxxx o pozemkovém xxxxxxxx a xxxx xxxxxx (xxxxxxxxxxxxx xxxxxx)]. Xxxxxx-xx místní xxxxxxxxxx xxxxxx komise xxxxx xx 31. xxxxx xxxxxxxxxx xxxx, podá xxx xxxxx xxxxxx;
2. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx výrobní oblasti (§8 xxxx. 2). Xxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx daňové xxxxxx xx 31. xxxxx rozhodného xxxx; xxxxxx xxxxxx xx xxxx xxxxx xxxxxxx xxxx xxxx xx xxxxxxxx xxxx xx xxxxx rok.
§30
Xxxxxxxx zemědělským xxxxxxx xxxxxxx xxxxxxxx:
1. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx katastrálních xxxxx xx jiné xxxxxxx xxxxxxx (§8 xxxx. 2). Xxxxx xxxxx xxxxxx ústřední xxxxxxxxxx xxxxxx xxxxxx xx 31. října xxxxxxxxxx roku; xxxxxx xxxxxx xx xxxx xxxxx xxxxxxx xxxx xxxx xx vyměření xxxx za xxxxx xxx;
2. xxxxxxxxxxx x xxxxxxxx platností x xxxxxxxx xxxxx §29 x. 1. Xxxxxxxxxx-xx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x xxxxxx xx 15. xxxxxxxx xxxxxxxxxx roku, rozhodne x xxx xxxxxxxx xxxx XX. xxxxxxx;
3. xxxxxxxxxxx s konečnou xxxxxxxxx x přeřazení xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx do 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxx xxxx na xxxxxxxx daně za xxxxx xxx.
§31
Xxxxxxxx xxxxxxxxxx daňové xxxxxx xxxxxxxx:
1. xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxx na xxxxxxxxxxx xxxxx x případech, xxx xxx nelze xxxxxxxx x xxxxxx xxxxxxxx katastrálních hodnot; xxxxxxxxx-xx xxx xx 30. xxxxxxxxx rozhodného xxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxx;
2. xxxxxxxxx xxxxxxxxx x Úředním xxxxx xxxxxxx výměry xxxxx §9 odst. 1; nestanoví-li xx xx 30. listopadu xxxxxxxxxx xxxx, xxxxxxx xx ministerstvo financí. Xxxx xxxxxxx xxxxxxx xxxxx toho, xxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxx xxx pěstování xxxxxx xxxxxxxxx x §9 xxxx. 1 xxxxxxxx větší xxx xxx pěstování xxxxxxxxx xxxxxx;
3. xxxxxxxxxxx s xxxxxxxx platností x xxxxxxxxx xxxxxxxxxxxx katastrálních xxxxx do jiné xxxxxxx oblasti (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. prosince xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx míti xxxx xx xxxxxxxx xxxx xx xxxxx xxx;
4. xxxxxxxxxxxxx výnosové xxxxxx xxxxxxxxxx xxxxxx x xxxxxxxxxx xxxxxxxx xxxxxx xxxxx sazeb xxxxxxxxxx xxxx.
§32
Xxxxxxxx v xxxxxxxxxxxx xxxxxxxx komisích je xxxxxx xxxxxxx. Xxxxxxx xxxxxxxxxxxx daňových xxxxxx xxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxx, nestranně x xxxxx xxxxxxxxxx xxxxxx x xxxxxxx x zachovávati x xxxxxxx v xxxxxx xxxxxxxxx.
§33
Sídla xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx xxxxxx, xxxxx x xxxxx xxxxx xxxxx xxxxxx vyhlásí xxxxxxx financí, xxxxx xxx o xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx x xxxxxx x ministrem xxxxxx, x Xxxxxxx xxxxx.
Xxxxxxxxx a závěrečná xxxxxxxxxx
§34
(1) Xxx osoba xxxx býti xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx u jednoho xxxxxxxxxx x x xxxxx poplatníka xxxxx x jedné daně.
(2) Xxxx-xx poplatníku u xxxx ze xxxx xxxxx xxxx poskytnuta xxxxx xxxxx §7 xxxx daňová úleva xxxxx §9 zákona xx xxx 26. xxxxxx 1947, x. 109 Xx., x xxxx xx xxxx, xxxxxx xx býti xx xxxxx rok xxxxxxx xxxxxxxxxx xxx xxxxx §§13 xx 15.
§35
Ministr xxxxxxx xxxx
1. xxxx rozčleniti xxxxxxx xxxxxxxxxx xxxx xxx xx xx xxxxxxxxxx xxxxxxxxxxxxx výtěžku, xxx xx do xxxxxxx xxxxxx,
2. xxxxxxx xxxxxxxx x xxxxxxxx xxxxxxxxxxxxx x xxxxxxxx, xxx xx prováděním tohoto xxxxxx xxxxx xxxxxxxxxx,
3. xxxxxxx opatření k xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxx, xxx xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx na podkladě xxxxxxxxxx nebo xxxx xxxxxxxxx xxxxxx, x
4. xxxxxxxxx xxxxxxxxx x Xxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx daně xx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxx xxxxxxx xxxxxxx.
§36
(1) Přiznání x xxxxxxxxxx dani xx xxx 1947 xxxx xxxxxxx xxxxxx všichni xxxxxxxxxx, kteří xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx, x xx do 30. června 1948.
(2) Xxxxxxxxxx xxx xx xxx 1947 jest xxxxxxx xx dvou xxxxxxxx splátkách; první xxxxxxx xx 30. xxxxxx 1948 x xxxxx xx 30. xxxx 1948.
§37
(1) Xxxxxx, po xxxxxxx xxxxxxx z xxxxxxx zemědělského xxxxxxxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxx xxxxxx xxxxx 1948, xxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx x xxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxx x xxxxxxx daních, xx znění xxxxxxxx xxx xxxxxxxx a xxxxxxxxxxxx.
(2) Pozemky xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxx daně, xxxxxx xxxxxxxxx xxxxxx xxxxx 1948 xxxxxxxxx xxxxxxxxx xxxx podle xxxxxx x xxxxxxx daních, xx znění xxxxxxxx xxx xxxxxxxx a xxxxxxxxxxxx. Xxxx-xx xxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxx xxxxx XX xxxxx zákona.
(3) Xxxxx xx dne 21. xxxxx 1946, č. 31 Sb., x xxxx x obratu, xx xxxxxxxxxx počínajíc xxxxx 1947 na xxxxxx, xxxxx xxxxxxx osoby xxxxxxxxxxx zemědělské xxxx xx 31. xxxxxxxx 1946 za xxxxxxx x xxxxxx provedené x rámci xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx x xx cenu vlastní xxxxxxxx xxxxxxxx vzatých xxxxxx xxxxxxx ze xxxxxxxxxxxx xxxxxxxxxxxx. Úplaty x xxxx xxxxxxx x xxxxxxxxx větě xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxx první, xxxxxx I vládního xxxxxxxx xx dne 29. xxxxxx 1941, x. 297 Xx., x xxxxxxxxxx povinnostech xxx účely daňové x xxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxx §2 tohoto xxxxxxxx xxxxxxxx se xxxxxxx.
(4) Xxxx xxxxxxxxxx xxxxxxxx (základem xxxx xxxxxxxxx) xxxxx zákona xx xxx 31. xxxxx 1947, č. 185 Sb., x xxxxxxxxx xxxxxxxxxxx xxxxx x x xxxxxxxxx xxxxx z xxxxxxxxxx xxxxxxxxx xx xxxxxxx, x xxxx xxxxxxxxxxxxx zemědělské dani xx xxxxxx xxxxxx (xxxxxx), xxxxx xx xxx x těchto xxxx xxxxxxxx dani xxxxxxxxx (xxxxxxxx xxx xxxxxxxx xxxx důchodové), xxxxx xxxxxxx osoby xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxx §3 xxxx. 1 xxxx. x) xxxxxx x. 185/1947 Xx. xxxxxx xx x xxxxxx případech x x xxxx, xxxxx by xxxxxxxx xx důchod xxxxxxxx xxxxx předchozí věty, xxxxx poplatník xxx xxxxxxxx dani xxxxxxxxx.
§38
(1) Xxxxx xx xxx 19. xxxxx 1946, č. 30 Sb., o xxxx xxxxxx xxxxxxxxxxxxxxxx xxxxx x xxxxx xxxxxxxxx daní x xxxxxxxx xxxxxxxxxx xxxxxxxx, xx doplňuje takto:
1. x §41 odst. 5 prvé větě xx zařazují za xxxxx "... xxxxxxx xxx z xxxxxx", xxxxx xxxxx "xxxx xxxxxxxxx zemědělské dani",
2. §41 odst. 6 xx xxxxxxxx další - třetí - xxxxx tohoto znění" "Xxxxxxxxxx xxxxxxxxxxxxxxx vět xx xxxxxxxxxx xx xxxxx podléhající zemědělské xxxx, i xxxx xxxxxxxxx xxxx živnost xxxxxxxxx, xxxxxxxxxx nebo xxxxxxxxxx."
(2) Zákon ze xxx 14. xxxxx 1920, x. 262 Xx., x dani x masa, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx, xx xxxxxxxx xxxxx:
1. x §1 odst. 2 xxxx xxxx xx xxxxxxxx xx xxxxx "... platiti xxx x obratu" xxxxx xxxxx "xxxx xxxxxxxxx zemědělské xxxx",
2. §1 xxxx. 3 xx xxxxxxxx xxxxx - xxxxxxx - xxxxx xxxxxx znění: "Xxxxxxxxxx předcházejících xxx xx xxxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x xxxx xxxxxxxxx xxxx živnost xxxxxxxxx, xxxxxxxxxx nebo xxxxxxxxxx."
§39
(1) Xxxxx xxxxxxxxx xxxx xxxxx §105 xxxx. 1 zákona x xxxxxxx daních xx zvyšuje xxxxxxxxx xxxxxx rokem 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx pozemků xxxxxxx xxxx xxxxxxxxxxx do xxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx do 60 xxx xxx xxx vyhlášení xxxxxx xxxxxx xxxxxxx, xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, jež xx xxxxxxxxx xxxxxxxxxx daně. Xxxx xxxxxxxx xxxx x xxxxxx podání xxxxxxx xxxxxxxxxxxx xxxxxxx.
(3) Xxxxxxxxxx §327 odst. 1 xxxx xxxxx xxxxxx o xxxxxxx xxxxxx se xxxxxxx; xxxxxxx xx xx xxxxxxxxx xxx xxxxxxxx xxxxxxxxx daně xx xxxxx xxx 1947.
§40
X xxxxxxxxx tímto xxxxxxx neupravených xxxxx xxxxxxx xxxxxxxxxx xxxxxx x přímých daních, xx xxxxx xxxxxxxx xxx měnících x xxxxxxxxxxxx; pokud xxx x xxxxxxxx x xxxxxxxx, platí obdobně xxxxxxxxxx xxxxxx č. 31/1946 Sb.
§41
Xxxxx xxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx; xxxxx však xxx xxxxxxxxxxx daň po xxxx xx xxx 1947; xxxxxxx xxx xxxxxxx xxxxxxx.
Xx. Xxxxx x. x.
Xxxxxxxx x. x.
Xx. Xxxxxxxx x. x.
Xxxxxxx xxxxxxxxxx daně xxx řepařskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||||
| xxxxx pozemků | 5 Kčs | 10 Xxx | 15 Xxx | 20 Kčs | 25 Xxx | 30 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||||
| 1 | - | - | 80 | 80 | 90 | 90 |
| 2 | 210 | 230 | 240 | 260 | 270 | 280 |
| 3 | 350 | 400 | 440 | 470 | 500 | 530 |
| 4 | 510 | 580 | 630 | 690 | 740 | 790 |
| 5 | 640 | 760 | 860 | 940 | 1.010 | 1.070 |
| 6 | 800 | 950 | 1.060 | 1.170 | 1.270 | 1.370 |
| 7 | 950 | 1.120 | 1.290 | 1.430 | 1.550 | 1.670 |
| 8 | 1.080 | 1.320 | 1.510 | 1.670 | 1.830 | 1.980 |
| 9 | 1.220 | 1.500 | 1.720 | 1.930 | 2.130 | 2.310 |
| 10 | 1.370 | 1.680 | 1.950 | 2.210 | 2.430 | 2.630 |
| 11 | 1.500 | 1.860 | 2.190 | 2.470 | 2.730 | 2.990 |
| 12 | 1.630 | 2.060 | 2.420 | 2.740 | 3.050 | 3.330 |
| 13 | 1.750 | 2.250 | 2.650 | 3.030 | 3.370 | 3.700 |
| 14 | 1.890 | 2.430 | 2.900 | 3.310 | 3.700 | 4.070 |
| 15 | 2.030 | 2.620 | 3.140 | 3.600 | 4.040 | 4.440 |
| 16 | 2.170 | 2.820 | 3.380 | 3.900 | 4.380 | 4.850 |
| 17 | 2.300 | 3.020 | 3.630 | 4.210 | 4.740 | 5.270 |
| 18 | 2.430 | 3.220 | 3.900 | 4.500 | 5.120 | 5.690 |
| 19 | 2.550 | 3.410 | 4.160 | 4.840 | 5.500 | 6.140 |
| 20 | 2.690 | 3.610 | 4.410 | 5.180 | 5.890 | 6.620 |
| 21 | 2.830 | 3.830 | 4.690 | 5.520 | 6.320 | 7.090 |
| 22 | 2.970 | 4.040 | 4.980 | 5.860 | 6.750 | 7.590 |
| 23 | 3.110 | 4.250 | 5.270 | 6.240 | 7.170 | 8.120 |
| 24 | 3.240 | 4.450 | 5.560 | 6.630 | 7.650 | 8.650 |
| 25 | 3.380 | 4.670 | 5.850 | 7.000 | 8.130 | 9.210 |
| 26 | 3.510 | 4.910 | 6.190 | 7.400 | 8.610 | 9.800 |
| 27 | 3.660 | 5.150 | 6.510 | 7.830 | 9.110 | 10.390 |
| 28 | 3.800 | 5.380 | 6.840 | 8.260 | 9.650 | 11.000 |
| 29 | 3.950 | 5.610 | 7.160 | 8.680 | 10.190 | 11.670 |
| 30 | 4.100 | 5.850 | 7.520 | 9.130 | 10.720 | 12.320 |
| 31 | 4.240 | 6.120 | 7.890 | 9.620 | 11.320 | 12.990 |
| 32 | 4.380 | 6.380 | 8.260 | 10.090 | 11.910 | 13.720 |
| 33 | 4.530 | 6.650 | 8.630 | 10.570 | 12.520 | 14.460 |
| 34 | 4.690 | 6.920 | 9.010 | 11.080 | 13.140 | 15.190 |
| 35 | 4.850 | 7.180 | 9.420 | 11.620 | 13.810 | 15.990 |
| 36 | 5.020 | 7.470 | 9.830 | 12.150 | 14.470 | 16.800 |
| 37 | 5.180 | 7.770 | 10.250 | 12.690 | 15.140 | 17.600 |
| 38 | 5.340 | 8.070 | 10.660 | 13.250 | 15.850 | 18.460 |
| 39 | 5.510 | 8.360 | 11.100 | 13.850 | 16.590 | 19.350 |
| 40 | 5.670 | 8.660 | 11.560 | 14.440 | 17.330 | 20.240 |
| 41 | 5.830 | 8.960 | 12.020 | 15.030 | 18.070 | 21.150 |
| 42 | 6.020 | 9.300 | 12.480 | 15.660 | 18.890 | 22.130 |
| 43 | 6.200 | 9.630 | 12.940 | 16.320 | 19.700 | 23.110 |
| 44 | 6.390 | 9.970 | 13.460 | 16.980 | 20.510 | 24.090 |
| 45 | 6.570 | 10.300 | 13.970 | 17.630 | 21.360 | 25.140 |
| 46 | 6.750 | 10.630 | 14.480 | 18.320 | 22.250 | 26.220 |
| 47 | 6.940 | 10.980 | 14.990 | 19.050 | 23.140 | 27.290 |
| 48 | 7.120 | 11.360 | 15.520 | 19.770 | 24.040 | 28.400 |
| 49 | 7.310 | 11.730 | 16.090 | 20.490 | 24.990 | 29.570 |
| 50 | 7.520 | 12.110 | 16.660 | 21.240 | 25.970 | 30.740 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx nad 50 xx xxxx xxxxxxxxxx xxx za každý xxxxx xxxxxx Xxx: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx průměrném katastrálním xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 35 Kčs | 40 Xxx | 45 Xxx | 50 Xxx | 55 Kčs | 60 Xxx |
| x xx | xxxx zemědělská xxx Kčs: | |||||
| 1 | 100 | 100 | 110 | 110 | 120 | 120 |
| 2 | 290 | 310 | 320 | 340 | 350 | 360 |
| 3 | 560 | 580 | 600 | 620 | 640 | 670 |
| 4 | 840 | 890 | 930 | 960 | 1.000 | 1.040 |
| 5 | 1.130 | 1.190 | 1.260 | 1.320 | 1.380 | 1.440 |
| 6 | 1.460 | 1.540 | 1.620 | 1.700 | 1.770 | 1.840 |
| 7 | 1.770 | 1.890 | 2.000 | 2.110 | 2.210 | 2.300 |
| 8 | 2.130 | 2.270 | 2.400 | 2.520 | 2.640 | 2.770 |
| 9 | 2.480 | 2.640 | 2.810 | 2.970 | 3.120 | 3.270 |
| 10 | 2.850 | 3.050 | 3.240 | 3.420 | 3.600 | 3.780 |
| 11 | 3.230 | 3.450 | 3.680 | 3.900 | 4.120 | 4.320 |
| 12 | 3.610 | 3.880 | 4.140 | 4.390 | 4.630 | 4.890 |
| 13 | 4.000 | 4.320 | 4.600 | 4.910 | 5.210 | 5.490 |
| 14 | 4.420 | 4.770 | 5.130 | 5.460 | 5.780 | 6.130 |
| 15 | 4.860 | 5.260 | 5.640 | 6.030 | 6.430 | 6.810 |
| 16 | 5.310 | 5.750 | 6.210 | 6.650 | 7.070 | 7.510 |
| 17 | 5.760 | 6.290 | 6.790 | 7.260 | 7.780 | 8.270 |
| 18 | 6.270 | 6.840 | 7.380 | 7.960 | 8.500 | 9.040 |
| 19 | 6.780 | 7.400 | 8.040 | 8.650 | 9.270 | 9.890 |
| 20 | 7.300 | 8.020 | 8.690 | 9.390 | 10.080 | 10.740 |
| 21 | 7.870 | 8.630 | 9.400 | 10.160 | 10.900 | 11.680 |
| 22 | 8.450 | 9.280 | 10.130 | 10.940 | 11.800 | 12.620 |
| 23 | 9.030 | 9.970 | 10.860 | 11.800 | 12.700 | 13.640 |
| 24 | 9.670 | 10.660 | 11.680 | 12.660 | 13.680 | 14.690 |
| 25 | 10.310 | 11.410 | 12.490 | 13.590 | 14.680 | 15.780 |
| 26 | 10.970 | 12.170 | 13.340 | 14.540 | 15.720 | 16.940 |
| 27 | 11.680 | 12.940 | 14.250 | 15.510 | 16.830 | 18.100 |
| 28 | 12.400 | 13.790 | 15.150 | 16.560 | 17.930 | 19.370 |
| 29 | 13.130 | 14.640 | 16.130 | 17.620 | 19.150 | 20.650 |
| 30 | 13.920 | 15.500 | 17.130 | 18.740 | 20.360 | 22.010 |
| 31 | 14.720 | 16.450 | 18.140 | 19.900 | 21.640 | 23.420 |
| 32 | 15.530 | 17.380 | 19.240 | 21.060 | 22.980 | 24.860 |
| 33 | 16.410 | 18.360 | 20.340 | 22.350 | 24.330 | 26.400 |
| 34 | 17.290 | 19.390 | 21.490 | 23.620 | 25.790 | 27.930 |
| 35 | 18.180 | 20.430 | 22.690 | 24.950 | 27.250 | 29.600 |
| 36 | 19.150 | 21.510 | 23.900 | 26.340 | 28.790 | 31.260 |
| 37 | 20.110 | 22.650 | 25.190 | 27.730 | 30.380 | 33.020 |
| 38 | 21.090 | 23.780 | 26.500 | 29.240 | 31.990 | 34.830 |
| 39 | 22.150 | 24.980 | 27.820 | 30.760 | 33.720 | 36.670 |
| 40 | 23.210 | 26.220 | 29.260 | 32.320 | 35.440 | 38.580 |
| 41 | 24.270 | 27.460 | 30.690 | 33.960 | 37.240 | 40.490 |
| 42 | 25.430 | 28.780 | 32.160 | 35.600 | 39.060 | 42.450 |
| 43 | 26.590 | 30.130 | 33.720 | 37.320 | 40.900 | 44.420 |
| 44 | 27.750 | 31.480 | 35.280 | 39.060 | 42.780 | 46.420 |
| 45 | 29.010 | 32.930 | 36.880 | 40.810 | 44.660 | 48.440 |
| 46 | 30.270 | 34.400 | 38.530 | 42.600 | 46.580 | 50.460 |
| 47 | 31.530 | 35.870 | 40.180 | 44.390 | 48.510 | 52.530 |
| 48 | 32.880 | 37.410 | 41.870 | 46.210 | 50.450 | 54.600 |
| 49 | 34.250 | 38.960 | 43.570 | 48.050 | 52.430 | 56.650 |
| 50 | 35.620 | 40.520 | 45.270 | 49.890 | 54.400 | 58.710 |
| Při celkové xxxxxx xxxxx pozemků xxx 50 ha xxxx zemědělská daň xx xxxxx xxxxx xxxxxx Xxx: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Xxxxxxx xxxxxxxxxx xxxx xxx řepařskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním výtěžku xxxxx xxxxxxx | |||
| xxxxx pozemků | 65 Xxx | 70 Kčs | 75 Kčs | 80 Xxx a xxxx |
| x xx | xxxx zemědělská xxx Xxx: | |||
| 1 | 120 | 130 | 130 | 130 |
| 2 | 370 | 390 | 400 | 410 |
| 3 | 690 | 720 | 740 | 760 |
| 4 | 1.070 | 1.100 | 1.130 | 1.170 |
| 5 | 1.490 | 1.540 | 1.590 | 1.640 |
| 6 | 1.920 | 2.000 | 2.070 | 2.150 |
| 7 | 2.400 | 2.490 | 2.570 | 2.670 |
| 8 | 2.900 | 3.020 | 3.130 | 3.240 |
| 9 | 3.410 | 3.550 | 3.700 | 3.840 |
| 10 | 3.960 | 4.130 | 4.300 | 4.460 |
| 11 | 4.510 | 4.730 | 4.940 | 5.150 |
| 12 | 5.140 | 5.380 | 5.610 | 5.840 |
| 13 | 5.760 | 6.060 | 6.350 | 6.640 |
| 14 | 6.470 | 6.800 | 7.110 | 7.440 |
| 15 | 7.170 | 7.560 | 7.950 | 8.320 |
| 16 | 7.960 | 8.390 | 8.800 | 9.240 |
| 17 | 8.740 | 9.240 | 9.740 | 10.220 |
| 18 | 9.610 | 10.160 | 10.690 | 11.250 |
| 19 | 10.490 | 11.110 | 11.740 | 12.350 |
| 20 | 11.440 | 12.140 | 12.800 | 13.500 |
| 21 | 12.430 | 13.180 | 13.960 | 14.720 |
| 22 | 13.170 | 14.320 | 15.140 | 16.000 |
| 23 | 14.560 | 15.460 | 16.420 | 17.340 |
| 24 | 15.690 | 16.720 | 17.720 | 18.760 |
| 25 | 16.890 | 17.970 | 19.120 | 20.230 |
| 26 | 18.110 | 19.350 | 20.550 | 21.780 |
| 27 | 19.430 | 20.730 | 22.070 | 23.400 |
| 28 | 20.760 | 22.220 | 23.640 | 25.090 |
| 29 | 22.200 | 23.730 | 25.290 | 26.860 |
| 30 | 23.650 | 25.340 | 27.000 | 28.700 |
| 31 | 25.190 | 26.990 | 28.800 | 30.630 |
| 32 | 26.780 | 28.710 | 30.660 | 32.620 |
| 33 | 28.430 | 30.520 | 32.600 | 34.730 |
| 34 | 30.160 | 32.370 | 34.620 | 36.860 |
| 35 | 31.900 | 34.320 | 36.680 | 39.070 |
| 36 | 33.780 | 36.290 | 38.820 | 41.310 |
| 37 | 35.660 | 38.360 | 40.970 | 43.580 |
| 38 | 37.630 | 40.420 | 43.170 | 45.880 |
| 39 | 39.620 | 42.550 | 45.380 | 48.220 |
| 40 | 41.640 | 44.670 | 47.640 | 50.560 |
| 41 | 43.690 | 46.840 | 49.900 | 52.950 |
| 42 | 45.750 | 49.030 | 52.210 | 55.340 |
| 43 | 47.850 | 51.240 | 54.530 | 57.720 |
| 44 | 49.960 | 53.470 | 56.830 | 60.090 |
| 45 | 52.110 | 55.700 | 59.130 | 62.440 |
| 46 | 54.260 | 57.920 | 61.410 | 64.790 |
| 47 | 56.400 | 60.140 | 63.680 | 67.100 |
| 48 | 58.540 | 62.330 | 65.930 | 69.400 |
| 49 | 60.670 | 64.530 | 68.170 | 71.660 |
| 50 | 62.780 | 66.690 | 70.380 | 73.910 |
| Xxx xxxxxxx xxxxxx xxxxx pozemků nad 50 xx činí xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx pozemků | 5 Kčs | 10 Xxx | 15 Kčs | 20 Kčs | 25 Xxx |
| x xx | xxxx zemědělská xxx Xxx: | ||||
| 1 | - | - | - | - | - |
| 2 | 150 | 160 | 180 | 190 | 200 |
| 3 | 250 | 280 | 300 | 320 | 350 |
| 4 | 370 | 420 | 460 | 500 | 530 |
| 5 | 490 | 560 | 610 | 650 | 710 |
| 6 | 600 | 690 | 780 | 850 | 910 |
| 7 | 710 | 840 | 940 | 1.030 | 1.100 |
| 8 | 840 | 980 | 1.090 | 1.200 | 1.310 |
| 9 | 950 | 1.110 | 1.260 | 1.400 | 1.520 |
| 10 | 1.050 | 1.250 | 1.430 | 1.590 | 1.720 |
| 11 | 1.140 | 1.400 | 1.600 | 1.760 | 1.940 |
| 12 | 1.250 | 1.540 | 1.750 | 1.970 | 2.170 |
| 13 | 1.360 | 1.670 | 1.930 | 2.170 | 2.380 |
| 14 | 1.460 | 1.790 | 2.110 | 2.370 | 2.600 |
| 15 | 1.560 | 1.940 | 2.280 | 2.560 | 2.840 |
| 16 | 1.660 | 2.090 | 2.440 | 2.770 | 3.080 |
| 17 | 1.750 | 2.230 | 2.610 | 2.980 | 3.310 |
| 18 | 1.850 | 2.370 | 2.800 | 3.190 | 3.550 |
| 19 | 1.950 | 2.500 | 2.980 | 3.400 | 3.810 |
| 20 | 2.060 | 2.640 | 3.160 | 3.620 | 4.060 |
| 21 | 2.160 | 2.790 | 3.340 | 3.840 | 4.310 |
| 22 | 2.250 | 2.940 | 3.520 | 4.070 | 4.560 |
| 23 | 2.350 | 3.090 | 3.720 | 4.290 | 4.840 |
| 24 | 2.440 | 3.230 | 3.910 | 4.510 | 5.130 |
| 25 | 2.540 | 3.380 | 4.100 | 4.760 | 5.410 |
| 26 | 2.640 | 3.520 | 4.300 | 5.010 | 5.690 |
| 27 | 2.740 | 3.680 | 4.480 | 5.260 | 5.990 |
| 28 | 2.850 | 3.840 | 4.690 | 5.510 | 6.310 |
| 29 | 2.950 | 3.990 | 4.910 | 5.760 | 6.630 |
| 30 | 3.050 | 4.150 | 5.120 | 6.040 | 6.950 |
| 31 | 3.150 | 4.300 | 5.340 | 6.330 | 7.260 |
| 32 | 3.250 | 4.460 | 5.560 | 6.610 | 7.620 |
| 33 | 3.350 | 4.620 | 5.770 | 6.890 | 7.980 |
| 34 | 3.450 | 4.790 | 6.010 | 7.170 | 8.340 |
| 35 | 3.550 | 4.970 | 6.260 | 7.480 | 8.690 |
| 36 | 3.660 | 5.140 | 6.500 | 7.800 | 9.070 |
| 37 | 3.770 | 5.320 | 6.740 | 8.120 | 9.470 |
| 38 | 3.880 | 5.490 | 6.980 | 8.430 | 9.870 |
| 39 | 3.990 | 5.660 | 7.220 | 8.750 | 10.270 |
| 40 | 4.090 | 5.840 | 7.500 | 9.080 | 10.660 |
| 41 | 4.200 | 6.040 | 7.770 | 9.440 | 11.090 |
| 42 | 4.310 | 6.240 | 8.040 | 9.800 | 11.540 |
| 43 | 4.410 | 6.430 | 8.320 | 10.150 | 11.990 |
| 44 | 4.520 | 6.630 | 8.590 | 10.510 | 12.430 |
| 45 | 4.630 | 6.820 | 8.860 | 10.870 | 12.880 |
| 46 | 4.760 | 7.020 | 9.160 | 11.270 | 13.370 |
| 47 | 4.880 | 7.210 | 9.470 | 11.670 | 13.860 |
| 48 | 5.000 | 7.430 | 9.780 | 12.060 | 14.360 |
| 49 | 5.120 | 7.650 | 10.080 | 12.460 | 14.850 |
| 50 | 5.240 | 7.880 | 10.390 | 12.850 | 15.350 |
| Xxx xxxxxxx xxxxxx xxxxx pozemků xxx 50 xx xxxx zemědělská xxx xx xxxxx xxxxx xxxxxx Xxx: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx pozemků | 30 Xxx | 35 Xxx | 40 Xxx | 45 Xxx | 50 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | ||||
| 1 | - | - | - | - | - |
| 2 | 200 | 210 | 220 | 220 | 230 |
| 3 | 370 | 380 | 400 | 420 | 430 |
| 4 | 550 | 580 | 600 | 620 | 640 |
| 5 | 750 | 800 | 840 | 880 | 910 |
| 6 | 970 | 1.020 | 1.070 | 1.110 | 1.160 |
| 7 | 1.170 | 1.250 | 1.320 | 1.390 | 1.450 |
| 8 | 1.410 | 1.490 | 1.580 | 1.660 | 1.730 |
| 9 | 1.630 | 1.730 | 1.830 | 1.940 | 2.040 |
| 10 | 1.850 | 1.990 | 2.120 | 2.240 | 2.350 |
| 11 | 2.100 | 2.250 | 2.390 | 2.530 | 2.660 |
| 12 | 2.340 | 2.510 | 2.680 | 2.840 | 3.000 |
| 13 | 2.580 | 2.790 | 2.980 | 3.160 | 3.340 |
| 14 | 2.840 | 3.070 | 3.280 | 3.480 | 3.690 |
| 15 | 3.110 | 3.350 | 3.580 | 3.820 | 4.050 |
| 16 | 3.360 | 3.630 | 3.910 | 4.170 | 4.410 |
| 17 | 3.630 | 3.940 | 4.230 | 4.500 | 4.800 |
| 18 | 3.910 | 4.240 | 4.550 | 4.880 | 5.210 |
| 19 | 4.180 | 4.530 | 4.910 | 5.270 | 5.610 |
| 20 | 4.460 | 4.870 | 5.270 | 5.650 | 6.040 |
| 21 | 4.760 | 5.210 | 5.630 | 6.070 | 6.500 |
| 22 | 5.070 | 5.550 | 6.020 | 6.500 | 6.960 |
| 23 | 5.380 | 5.890 | 6.430 | 6.930 | 7.430 |
| 24 | 5.690 | 6.270 | 6.830 | 7.380 | 7.950 |
| 25 | 6.030 | 6.650 | 7.240 | 7.860 | 8.460 |
| 26 | 6.380 | 7.030 | 7.690 | 8.350 | 8.970 |
| 27 | 6.730 | 7.430 | 8.150 | 8.830 | 9.530 |
| 28 | 7.070 | 7.860 | 8.600 | 9.370 | 10.120 |
| 29 | 7.440 | 8.280 | 9.080 | 9.910 | 10.690 |
| 30 | 7.840 | 8.710 | 9.590 | 10.450 | 11.320 |
| 31 | 8.230 | 9.160 | 10.100 | 11.020 | 11.960 |
| 32 | 8.620 | 9.630 | 10.610 | 11.620 | 12.600 |
| 33 | 9.030 | 10.110 | 11.160 | 12.230 | 13.270 |
| 34 | 9.470 | 10.580 | 11.730 | 12.830 | 13.980 |
| 35 | 9.910 | 11.090 | 12.290 | 13.490 | 14.690 |
| 36 | 10.340 | 11.620 | 12.860 | 14.160 | 15.400 |
| 37 | 10.780 | 12.150 | 13.490 | 14.830 | 16.190 |
| 38 | 11.270 | 12.680 | 14.120 | 15.520 | 16.970 |
| 39 | 11.760 | 13.240 | 14.750 | 16.260 | 17.750 |
| 40 | 12.250 | 13.840 | 15.380 | 17.010 | 18.590 |
| 41 | 12.740 | 14.420 | 16.080 | 17.750 | 19.460 |
| 42 | 13.260 | 15.010 | 16.780 | 18.540 | 20.320 |
| 43 | 13.810 | 15.630 | 17.480 | 19.360 | 21.200 |
| 44 | 14.350 | 16.280 | 18.190 | 20.170 | 22.150 |
| 45 | 14.900 | 16.940 | 18.970 | 20.990 | 23.090 |
| 46 | 15.450 | 17.590 | 19.730 | 21.890 | 24.040 |
| 47 | 16.050 | 18.260 | 20.500 | 22.790 | 25.060 |
| 48 | 16.660 | 18.980 | 21.300 | 23.680 | 26.090 |
| 49 | 17.260 | 19.700 | 22.150 | 24.600 | 27.130 |
| 50 | 17.860 | 20.420 | 22.990 | 25.590 | 28.190 |
| Xxx xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx pozemků | |||
| všech xxxxxxx | 55 Xxx | 60 Kčs | 65 Xxx | 70 Xxx x xxxx |
| x ha | činí xxxxxxxxxx xxx Kčs: | |||
| 1 | - | - | 70 | 70 |
| 2 | 240 | 240 | 250 | 250 |
| 3 | 450 | 460 | 480 | 490 |
| 4 | 670 | 700 | 720 | 750 |
| 5 | 950 | 980 | 1.010 | 1.040 |
| 6 | 1.210 | 1.260 | 1.310 | 1.360 |
| 7 | 1.510 | 1.570 | 1.630 | 1.680 |
| 8 | 1.800 | 1.880 | 1.960 | 2.040 |
| 9 | 2.140 | 2.230 | 2.320 | 2.400 |
| 10 | 2.460 | 2.560 | 2.670 | 2.790 |
| 11 | 2.800 | 2.940 | 3.060 | 3.180 |
| 12 | 3.160 | 3.300 | 3.440 | 3.580 |
| 13 | 3.500 | 3.680 | 3.850 | 4.020 |
| 14 | 3.890 | 4.080 | 4.270 | 4.440 |
| 15 | 4.270 | 4.470 | 4.690 | 4.920 |
| 16 | 4.650 | 4.910 | 5.160 | 5.400 |
| 17 | 5.080 | 5.360 | 5.620 | 5.890 |
| 18 | 5.510 | 5.800 | 6.130 | 6.440 |
| 19 | 5.950 | 6.310 | 6.650 | 6.980 |
| 20 | 6.430 | 6.810 | 7.170 | 7.560 |
| 21 | 6.910 | 7.320 | 7.750 | 8.170 |
| 22 | 7.410 | 7.890 | 8.340 | 8.750 |
| 23 | 7.950 | 8.450 | 8.930 | 9.450 |
| 24 | 8.490 | 9.020 | 9.590 | 10.130 |
| 25 | 9.040 | 9.660 | 10.240 | 10.820 |
| 26 | 9.640 | 10.290 | 10.910 | 11.580 |
| 27 | 10.240 | 10.930 | 11.640 | 12.340 |
| 28 | 10.850 | 11.630 | 12.370 | 13.120 |
| 29 | 11.520 | 12.330 | 13.120 | 13.960 |
| 30 | 12.190 | 13.040 | 13.940 | 14.800 |
| 31 | 12.860 | 13.830 | 14.750 | 15.680 |
| 32 | 13.600 | 14.600 | 15.580 | 16.610 |
| 33 | 14.350 | 15.390 | 16.480 | 17.550 |
| 34 | 15.090 | 16.250 | 17.380 | 18.530 |
| 35 | 15.890 | 17.110 | 18.300 | 19.550 |
| 36 | 16.710 | 17.970 | 19.290 | 20.580 |
| 37 | 17.530 | 18.920 | 20.270 | 21.660 |
| 38 | 18.390 | 19.860 | 21.290 | 22.790 |
| 39 | 19.300 | 20.810 | 22.370 | 23.910 |
| 40 | 20.200 | 21.840 | 23.450 | 25.110 |
| 41 | 21.120 | 22.870 | 24.570 | 26.340 |
| 42 | 22.120 | 23.910 | 25.750 | 27.570 |
| 43 | 23.110 | 25.020 | 26.930 | 28.890 |
| 44 | 24.100 | 26.160 | 28.140 | 30.230 |
| 45 | 25.180 | 27.290 | 29.430 | 31.560 |
| 46 | 26.260 | 28.480 | 30.720 | 33.000 |
| 47 | 27.350 | 29.720 | 32.030 | 34.460 |
| 48 | 28.490 | 30.950 | 33.430 | 35.910 |
| 49 | 29.670 | 32.230 | 34.830 | 37.440 |
| 50 | 30.860 | 33.570 | 36.240 | 38.980 |
| Při celkové xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx daň xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Tabulka xxxxxxxxxx daně xxx xxxxxxxxxxxxx oblast
| Při xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Kčs |
| v xx | xxxx xxxxxxxxxx daň Xxx: | |||
| 1 | - | - | - | - |
| 2 | 80 | 100 | 110 | 120 |
| 3 | 180 | 200 | 220 | 240 |
| 4 | 260 | 300 | 340 | 370 |
| 5 | 370 | 440 | 490 | 530 |
| 6 | 480 | 560 | 620 | 690 |
| 7 | 590 | 690 | 790 | 880 |
| 8 | 700 | 850 | 960 | 1.060 |
| 9 | 830 | 990 | 1.120 | 1.250 |
| 10 | 940 | 1.130 | 1.310 | 1.460 |
| 11 | 1.060 | 1.290 | 1.490 | 1.660 |
| 12 | 1.170 | 1.450 | 1.670 | 1.870 |
| 13 | 1.300 | 1.610 | 1.850 | 2.100 |
| 14 | 1.420 | 1.750 | 2.060 | 2.320 |
| 15 | 1.540 | 1.920 | 2.250 | 2.540 |
| 16 | 1.650 | 2.090 | 2.440 | 2.780 |
| 17 | 1.760 | 2.250 | 2.640 | 3.020 |
| 18 | 1.880 | 2.410 | 2.850 | 3.250 |
| 19 | 2.010 | 2.560 | 3.060 | 3.480 |
| 20 | 2.130 | 2.740 | 3.270 | 3.740 |
| 21 | 2.250 | 2.910 | 3.470 | 4.000 |
| 22 | 2.360 | 3.080 | 3.690 | 4.250 |
| 23 | 2.480 | 3.250 | 3.910 | 4.490 |
| 24 | 2.590 | 3.420 | 4.130 | 4.770 |
| 25 | 2.720 | 3.590 | 4.340 | 5.050 |
| 26 | 2.840 | 3.770 | 4.550 | 5.330 |
| 27 | 2.970 | 3.950 | 4.800 | 5.610 |
| 28 | 3.090 | 4.130 | 5.040 | 5.890 |
| 29 | 3.210 | 4.300 | 5.280 | 6.210 |
| 30 | 3.320 | 4.480 | 5.520 | 6.520 |
| 31 | 3.440 | 4.660 | 5.760 | 6.830 |
| 32 | 3.560 | 4.860 | 6.020 | 7.130 |
| 33 | 3.690 | 5.060 | 6.290 | 7.470 |
| 34 | 3.810 | 5.250 | 6.560 | 7.810 |
| 35 | 3.940 | 5.450 | 6.830 | 8.160 |
| 36 | 4.060 | 5.640 | 7.090 | 8.500 |
| 37 | 4.190 | 5.840 | 7.370 | 8.840 |
| 38 | 4.310 | 6.060 | 7.670 | 9.220 |
| 39 | 4.430 | 6.270 | 7.970 | 9.610 |
| 40 | 4.550 | 6.490 | 8.260 | 9.990 |
| 41 | 4.690 | 6.710 | 8.560 | 10.370 |
| 42 | 4.830 | 6.920 | 8.850 | 10.750 |
| 43 | 4.960 | 7.130 | 9.180 | 11.170 |
| 44 | 5.100 | 7.360 | 9.510 | 11.590 |
| 45 | 5.240 | 7.600 | 9.840 | 12.020 |
| 46 | 5.370 | 7.840 | 10.170 | 12.440 |
| 47 | 5.500 | 8.080 | 10.490 | 12.860 |
| 48 | 5.640 | 8.320 | 10.820 | 13.320 |
| 49 | 5.770 | 8.560 | 11.190 | 13.790 |
| 50 | 5.920 | 8.810 | 11.550 | 14.260 |
| Xxx xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx daň za xxxxx další hektar Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx xxxxxxxxxx daně xxx bramborářskou oblast
| Při xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx výtěžku všech xxxxxxx | |||
| xxxxx pozemků | 25 Xxx | 30 Xxx | 35 Xxx | 40 Kčs x více |
| v xx | xxxx xxxxxxxxxx daň Xxx: | |||
| 1 | - | - | - | - |
| 2 | 130 | 140 | 150 | 150 |
| 3 | 250 | 260 | 270 | 280 |
| 4 | 400 | 430 | 450 | 480 |
| 5 | 570 | 600 | 630 | 670 |
| 6 | 750 | 810 | 860 | 910 |
| 7 | 950 | 1.020 | 1.080 | 1.140 |
| 8 | 1.140 | 1.240 | 1.330 | 1.420 |
| 9 | 1.380 | 1.490 | 1.590 | 1.680 |
| 10 | 1.600 | 1.720 | 1.840 | 1.970 |
| 11 | 1.820 | 1.980 | 2.140 | 2.280 |
| 12 | 2.070 | 2.250 | 2.420 | 2.570 |
| 13 | 2.320 | 2.510 | 2.710 | 2.910 |
| 14 | 2.560 | 2.810 | 3.030 | 3.240 |
| 15 | 2.820 | 3.090 | 3.330 | 3.570 |
| 16 | 3.090 | 3.370 | 3.650 | 3.930 |
| 17 | 3.350 | 3.670 | 3.990 | 4.280 |
| 18 | 3.620 | 3.990 | 4.320 | 4.640 |
| 19 | 3.910 | 4.290 | 4.660 | 5.050 |
| 20 | 4.190 | 4.600 | 5.030 | 5.440 |
| 21 | 4.470 | 4.950 | 5.410 | 5.840 |
| 22 | 4.770 | 5.290 | 5.770 | 6.290 |
| 23 | 5.090 | 5.630 | 6.190 | 6.730 |
| 24 | 5.400 | 6.000 | 6.600 | 7.170 |
| 25 | 5.710 | 6.380 | 7.010 | 7.660 |
| 26 | 6.050 | 6.760 | 7.450 | 8.150 |
| 27 | 6.400 | 7.140 | 7.910 | 8.650 |
| 28 | 6.750 | 7.560 | 8.370 | 9.160 |
| 29 | 7.090 | 7.990 | 8.830 | 9.720 |
| 30 | 7.460 | 8.410 | 9.330 | 10.260 |
| 31 | 7.850 | 8.830 | 9.850 | 10.810 |
| 32 | 8.240 | 9.300 | 10.360 | 11.420 |
| 33 | 8.620 | 9.770 | 10.870 | 12.030 |
| 34 | 9.020 | 10.250 | 11.440 | 12.630 |
| 35 | 9.450 | 10.710 | 12.010 | 13.270 |
| 36 | 9.880 | 11.230 | 12.580 | 13.950 |
| 37 | 10.310 | 11.760 | 13.160 | 14.620 |
| 38 | 10.740 | 12.280 | 13.790 | 15.280 |
| 39 | 11.210 | 12.800 | 14.420 | 16.020 |
| 40 | 11.690 | 13.360 | 15.040 | 16.760 |
| 41 | 12.160 | 13.940 | 15.700 | 17.490 |
| 42 | 12.630 | 14.520 | 16.390 | 18.250 |
| 43 | 13.130 | 15.090 | 17.080 | 19.060 |
| 44 | 13.650 | 15.710 | 17.760 | 19.870 |
| 45 | 14.180 | 16.340 | 18.490 | 20.680 |
| 46 | 14.700 | 16.980 | 19.250 | 21.540 |
| 47 | 15.230 | 17.610 | 20.010 | 22.420 |
| 48 | 15.800 | 18.270 | 20.760 | 23.310 |
| 49 | 16.380 | 18.970 | 21.560 | 24.190 |
| 50 | 16.950 | 19.670 | 22.390 | 25.150 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx nad 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Kčs | 20 Xxx | 25 Xxx | 30 Kčs |
| v ha | činí xxxxxxxxxx daň Xxx: | |||||
| 1 | - | - | - | - | - | - |
| 2 | - | 70 | 80 | 90 | 100 | 110 |
| 3 | 140 | 160 | 180 | 190 | 200 | 210 |
| 4 | 210 | 240 | 260 | 270 | 290 | 310 |
| 5 | 270 | 320 | 360 | 400 | 430 | 460 |
| 6 | 360 | 420 | 470 | 510 | 550 | 590 |
| 7 | 440 | 520 | 580 | 620 | 680 | 730 |
| 8 | 520 | 600 | 680 | 760 | 830 | 900 |
| 9 | 590 | 700 | 810 | 900 | 980 | 1.050 |
| 10 | 660 | 810 | 930 | 1.030 | 1.120 | 1.210 |
| 11 | 750 | 920 | 1.050 | 1.160 | 1.280 | 1.390 |
| 12 | 830 | 1.010 | 1.160 | 1.310 | 1.440 | 1.560 |
| 13 | 910 | 1.110 | 1.290 | 1.460 | 1.600 | 1.730 |
| 14 | 980 | 1.210 | 1.420 | 1.600 | 1.760 | 1.920 |
| 15 | 1.050 | 1.320 | 1.550 | 1.740 | 1.930 | 2.120 |
| 16 | 1.120 | 1.430 | 1.670 | 1.890 | 2.110 | 2.310 |
| 17 | 1.200 | 1.530 | 1.790 | 2.060 | 2.290 | 2.500 |
| 18 | 1.280 | 1.630 | 1.930 | 2.210 | 2.460 | 2.700 |
| 19 | 1.360 | 1.730 | 2.070 | 2.370 | 2.640 | 2.920 |
| 20 | 1.440 | 1.840 | 2.210 | 2.520 | 2.840 | 3.130 |
| 21 | 1.510 | 1.960 | 2.350 | 2.690 | 3.030 | 3.330 |
| 22 | 1.590 | 2.070 | 2.480 | 2.860 | 3.220 | 3.550 |
| 23 | 1.660 | 2.180 | 2.620 | 3.030 | 3.410 | 3.780 |
| 24 | 1.730 | 2.290 | 2.770 | 3.200 | 3.610 | 4.010 |
| 25 | 1.800 | 2.400 | 2.920 | 3.370 | 3.820 | 4.230 |
| 26 | 1.880 | 2.510 | 3.060 | 3.540 | 4.020 | 4.460 |
| 27 | 1.960 | 2.620 | 3.210 | 3.730 | 4.230 | 4.700 |
| 28 | 2.040 | 2.740 | 3.350 | 3.920 | 4.440 | 4.960 |
| 29 | 2.120 | 2.860 | 3.500 | 4.100 | 4.650 | 5.220 |
| 30 | 2.200 | 2.980 | 3.660 | 4.280 | 4.890 | 5.480 |
| 31 | 2.280 | 3.100 | 3.820 | 4.460 | 5.120 | 5.730 |
| 32 | 2.350 | 3.220 | 3.980 | 4.660 | 5.360 | 6.010 |
| 33 | 2.430 | 3.340 | 4.140 | 4.870 | 5.590 | 6.300 |
| 34 | 2.500 | 3.450 | 4.290 | 5.080 | 5.820 | 6.590 |
| 35 | 2.580 | 3.850 | 4.450 | 5.290 | 6.090 | 6.880 |
| 36 | 2.660 | 3.710 | 4.610 | 5.490 | 6.360 | 7.170 |
| 37 | 2.750 | 3.840 | 4.790 | 5.700 | 6.620 | 7.490 |
| 38 | 2.830 | 3.970 | 4.970 | 5.920 | 6.880 | 7.820 |
| 39 | 2.920 | 4.090 | 5.150 | 6.160 | 7.140 | 8.150 |
| 40 | 3.000 | 4.220 | 5.330 | 6.390 | 7.430 | 8.470 |
| 41 | 3.080 | 4.350 | 5.510 | 6.630 | 7.730 | 8.800 |
| 42 | 3.160 | 4.470 | 5.690 | 6.860 | 8.030 | 9.150 |
| 43 | 3.240 | 4.610 | 5.870 | 7.100 | 8.320 | 9.520 |
| 44 | 3.330 | 4.750 | 6.080 | 7.340 | 8.620 | 9.880 |
| 45 | 3.410 | 4.900 | 6.280 | 7.610 | 8.920 | 10.250 |
| 46 | 3.490 | 5.040 | 6.480 | 7.870 | 9.250 | 10.620 |
| 47 | 3.570 | 5.190 | 6.680 | 8.140 | 9.590 | 11.000 |
| 48 | 3.670 | 5.330 | 6.890 | 8.400 | 9.920 | 11.410 |
| 49 | 3.760 | 5.480 | 7.090 | 8.670 | 10.250 | 11.820 |
| 50 | 3.840 | 5.620 | 7.290 | 8.930 | 10.580 | 12.230 |
| Xxx xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx činí xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | Xxx celkové xxxxxx všech xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||
| x xx | 35 Xxx | 40 Xxx a xxxx | x xx | 35 Xxx | 40 Xxx x více |
| činí xxxxxxxxxx xxx Xxx: | xxxx xxxxxxxxxx daň Kčs: | ||||
| 1 | - | - | 28 | 5.470 | 5.960 |
| 2 | 110 | 120 | 29 | 5.740 | 6.300 |
| 3 | 220 | 230 | 30 | 6.050 | 6.640 |
| 4 | 340 | 350 | 31 | 6.370 | 6.970 |
| 5 | 480 | 510 | 32 | 6.680 | 7.320 |
| 6 | 620 | 650 | 33 | 7.000 | 7.700 |
| 7 | 780 | 830 | 34 | 7.320 | 8.080 |
| 8 | 950 | 1.010 | 35 | 7.670 | 8.460 |
| 9 | 1.110 | 1.180 | 36 | 8.030 | 8.830 |
| 10 | 1.300 | 1.390 | 37 | 8.380 | 9.250 |
| 11 | 1.490 | 1.590 | 38 | 8.730 | 9.680 |
| 12 | 1.680 | 1.780 | 39 | 9.110 | 10.100 |
| 13 | 1.870 | 2.010 | 40 | 9.510 | 10.530 |
| 14 | 2.080 | 2.230 | 41 | 9.910 | 10.970 |
| 15 | 2.290 | 2.450 | 42 | 10.300 | 11.450 |
| 16 | 2.490 | 2.680 | 43 | 10.700 | 11.920 |
| 17 | 2.720 | 2.930 | 44 | 11.130 | 12.400 |
| 18 | 2.950 | 3.170 | 45 | 11.570 | 12.870 |
| 19 | 3.170 | 3.410 | 46 | 12.020 | 13.390 |
| 20 | 3.400 | 3.670 | 47 | 12.460 | 13.920 |
| 21 | 3.630 | 3.930 | 48 | 12.900 | 14.450 |
| 22 | 3.880 | 4.200 | 49 | 13.390 | 14.970 |
| 23 | 4.130 | 4.460 | 50 | 13.880 | 15.520 |
| 24 | 4.370 | 4.750 | Při xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx | ||
| 25 | 4.630 | 5.050 | xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Právní předpis x. 49/1948 Sb. xxxxx xxxxxxxxx xxxx 14.4.1948.
Xx xxx uzávěrky xxxxxx xxxxxxx xxxxx xxxxx x xxxxxxxxx.
Xxxxxx xxxxxxx x. 49/1948 Sb. xxx zrušen xxxxxxx xxxxxxxxx č. 77/1952 Sb. x xxxxxxxxx od 22.12.1952.
Xxxxx xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxx právních předpisů x xxxxxxxx xxxx xxxxxxxxxxxxx, xxxxx se xxxx xxxxxx xxxxxxxxx xxxxx shora xxxxxxxxx xxxxxxxx xxxxxxxx.