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
x zemědělské xxxx
Xxxxxxxxxxx Národní xxxxxxxxxxx xxxxxxxxx Československé usneslo xx xx tomto xxxxxx:
Xxxxxx povinnost
§1
(1) Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxx, které provozují xx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xx xx xxxxxx padesáti xxxxxxx pozemků s xxxxxxxxxxxx výtěžkem.
(2) Provozuje-li xxxxxxxxxx xxxxxxxxxxxx na xxxxxxx účet xxxxxxxxxx xxxxxxx xxxxx, xxxxxxx xxxxxxxxxx xxxx xxx, xxxxxxx-xx x xxx xxxxxx a cizí xxxxx xxxxxxxxxx xxx xxxxx, pokud xxxxxxx - xxxxx x xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx - na xxxxxxx xxxxx. Xxxx xxxxxxxx nemusí xxxx xxxxxxx x osob xx 21 let xxxx x u xxxx, xxxxx v xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx pro stáří, xxxxx, invaliditu xxxx xxxxxxxxxx xxxxxxx xxxxxx, xxxxx jiné xxx x xxxxxxxxxxxxxx xxxxxx.
(3) Xxxxxxxxx-xx zemědělské xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx xxxxxxxx na xxxxxxx účet (na xx. manželé), xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. Xxx tom musí xxxx xxxxxxx x xxxxx xxxxxxxx xxxxxxxxx x xxxxxxxx 2; xxxxxxx tam xxxxxxxxx xxxxx xxxxxxx. X xxxxxxx (druha a xxxxxx) xx xxxxxxxxxxx, xxxxxx-xx xxxxx xxxxxxxxx, xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx na xxxxxxx xxxx.
(4) Xxxxxxxxxxx (xxxxxxxxxxx) pozůstalost se xxxxxxxx tak, xxxx xx zůstavitel xxx xx xxxx.
§2
(1) Xxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxx xxxxx xxxxxxxxxxx předmětů x xxxx, xxxxx xxxxx xxxxxxxxxxx xxxxx a xxxxxx xxxxxx zemědělství, xxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxx, x výjimkou účastí xx kapitálových společnostech, xxxxxxx xxxxxx x xxxxxxxxx xxxxxx.
(2) Xxxxxxxxx-xx xxxxx xxxxxxx x §1 xxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxx xx xxxxxxx xx xxxxx zemědělské xxxxxxxxxxxx.
§3
X xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx patří xxx:
1. xxxxxxxx výroba, xxxxx xx xxxxxxxx xx xxxxxxxxxx výrobků vlastního xxxxxxxxxxxx x pokud xxxxxx výroba xxxx xxxxxxxxx x xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx (pilami, xxxxx, xxxxxxxxx, xxxxxxxx, xxxxxxxx, xxxxxxxxx x xxx.) xxxx x xxxxx xxxxxxx není xxxxxxxxxxx xx živnostensku x xxxxxxxxxxx xxxxxx (v xxxxxxxxxx, sýrárnách, sušírnách, xxxxxxxxxxxx, xxxxxxxxxxxxx farmách x xxx.);
2. xxxxxxxx xxxxxxxx xxxxxxxxxxx půdy, xxxxx nedochází x xxxxxxx zpracování, za xxxxxxxx xxxxxxxxx xxx x. 1;
3. xxxxxx xxxxxxx vlastního xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxxxx x xxxxxxx, xxxxxxxxxxx xx xxxxxxxxxxxx v xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxx x xxxxxxxx k xxxxxxxxx xxxxx;
4. xxxxxxxx xxxxxxxxxx (xxxxxxxxxxx, xxxxx za xxxx, xxxxx lnu x xxx.), provozovaná xxxxxx xxxxxxxxxxxxx x xxxxxxx xx xxxxxxxxxxxx.
§4
Xxxxxxxxxxx, zda xx xxxxxxxxxx xxxxxxxxxxxx provozuje xx xxxx xxxxxxx, xxxxxxxxxx či xxxxxxxx xx xxxxxxxxxxxxxxx na xxxxxxxx xxxxxx xxxxxxxx xxxxxx.
§5
Xxxxxx-xx xx více xxxxxxxxxxxxx zemědělských xxxxxxxxxxxx (§§1 xx 4) xx xxxxxxxxxx xxxxxxxxxxx xxxxx zemědělských xxxxxxxxxxxx xx společenstvo (xxxxxxxx) xxxx xxxx xxxxxxxxxx xxxxxxxx x neuzavřeným xxxxxx xxxxx, xxxxxxxxx xxxxxxxxxx xxxx tak, xxxx xx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx na xxxxxxx xxxx.
§6
Zdaňovací xxxxxx
Xxx xx xxxxxxxx xxxxxxxxxx za xxxxx xxxxxxxxxx rok xx xxxx xxxxxxxx.
Xxxxxx xxxxx
§7
(1) Xxx xx vyměřuje částkou xxxxxxxx v tabulkách xxxxxxxxxxx x tomuto xxxxxx.
(2) Xxx stanovení xxxx xxxx xxxxxxxx:
1. xxxxxxx xxxxxx (xxxxxxxx, xxxxxxxxxx, xxxxxxxxxxxx či xxxxxxxxxxx), xx které xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx největší xxxx, x
2. celková xxxxxx všech pozemků x xxxxxxxxxxxx xxxxxxxx x jejich xxxxxxxx xxxxxxxxxxx xxxxxxx podle xxxxx dne 30. xxxxxx xxxxxxxxxx xxxx.
§8
(1) Xxx zjištění, xx xxxxx výrobní xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, platí xxxxxx xxxxxxxx, jimiž xx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx.
(2) Jednotlivá katastrální xxxxx, xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx xxxx xxxxxxxxx (§31 x. 3 a §30 x. 3) do xx xxxxxxx oblasti, xxxxxx xxxxxxxx podmínkám xxxx xxxxxxxxxxxxx xxxxx, xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxxxxxx xxxxxxxx.
§9
(1) Při stanovení xxxxxxx xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx započítává se xxxxxx xxxxxxx věnovaných xxxxxxxxx chmele, xxxxx xxxx, xxxxxx xxxx xxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxxxx (zelinářskému x xxxxxxxxx), xxxxxxxxxxx, xxxxxxxxxx x xxxxxxxxxxxx xxxxxxxx, xxxxx xx xxxxxxx xxxxxxxx xxxxxxxx x §31.
(2) Průměrný xxxxxxxxxxx xxxxxxx xx zjistí, xxxx-xx xx celkový xxxxxxxxxxx výtěžek všech xxxxxxx xxxxxx xxxxxxxxx xxxxxxx x xxxxxxxxx.
(3) Xxx xxxxxxxxx xxxxxxx xxxxxx všech xxxxxxx x xxxxxxxxxxxx xxxxxxxx x xxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx x x xxxx xxxxxx ladem.
§10
(1) Xxx xx xxxxxxxxx sníží, xxxx-xx x xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxx 15 % xxxxxxx xxxxxx všech xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxx pro xxxxxxx xxxx xxxxx xxxxxxxx 1 xxxxxxx xxxxxxx xxxxxxx x Xxxxxxx xxxxx.
§13
(1) Xxxxxxxxxxx xxxxxxxx x §1 xxxx. 2 xx xxx xxxxx:
1. x 480 Xxx na druhého xxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx nebo xxxxxxxxx xxxxxxxxxx,
2. x 480 Xxx xx xxxxx xxxx,
3. o 540 Xxx na druhé xxxx,
4. o 600 Xxx xx xxxxx x xx xxxxx xxxxx dítě x
5. x 480 Xxx xx xxxxxxx z xxxxxx.
(2) Xxxxx xxxxxxxx 1 xx přihlíží:
a) x xxxxxxx člena xxxxxxx x x xxxxxxxxxxx dětí xxx x xxx, xxxxx xxxx x xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, x
x) x xxxxxxxxx xxxx x x xxxxxx x xxx, xxxxx xxxx x xxxxxxxxxxxx xxxxxxxxxx.
(3) Xxxxxx xxxx xxxx posuzují xx xxx vnukové, xxxxxxxxxx, xxxxxxxxxx a xxxxxxxxx.
(4) Stejně xxxx xxxx xx xxxxxxxx xxx xxxxxxxxx sourozenci, xxxxxxxxx xxxxxxx x xxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(5) Xxxxxx xxxx rodiče xx xxxxxxxx xxx prarodiče, xxxxxxxxx xxxxxx, pěstouni, xxxxxx, xxxxxx, xxxxx x xxxxxx poplatníka xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx x xxxx zaopatření.
(6) Xxxxxx xxxx rodiče xx xxxxxxxx xxx xxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxx x zletilé neteře xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx xxxxx neschopni x x xxxx xxxxxxxxxx.
(7) Xxxxx, xx xxxxx xx xxxxxxxxxx xxxxxxx xxx xxxxx předchozích xxxxxxxx, xxxxxxxx se xxxx jako xxxxxxxxxxx xxxxxxxxxx.
(8) Xxxxxxxxxx domácnosti xxxx x xxxxxxxxxxx xx xxxxxxxxxx společenství, xxxxx-xx xx xxxx xxxxxxx potřeby v xxxxx domácnosti x xxxxxxxx x xxxxxx xxxxxxxxxx. Spotřební xxxxxxxxxxxx xxxx vyloučeno xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx. Xxx xxxxx xxxx však xxxx xxxxxx za příslušníka xxxxxxxxxx pouze x xxxxxxx xxxxxxxxxx.
(9) Xxxxxxxxxx xxxxxxxxxx xx x xxxxxxxxxxxx zaopatření, xxxxxxxxx-xx xxxx xxxxx-xx mu xxxxxxxxx xxxxxxxx byt, xxxxxx x xxxxxxx. Xxxxxxxxxxx xx xxxxxx xxx xxxxxxxxxxx výměnku. X xxxxxxxxxx nejde, xx-xx xxxxxxxxxx - xxxxxxxxx xxxxxxxxx - xxxxxxx xxxxxx, xxxxxxxxxxx x xxxx výživě.
(10) Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxx xxxx xxx, xxxxx xxxxxx xxxxxx x manželem (xxxxxxxxx) xx společné xxxxxxxxxx, xxxxx xx daň x 480 Xxx, xxxx-xx xxxxx xx xxxxxxx daně xxxxx xxxxxxxx 1 č. 2.
(11) Xxxxxxxxxxx, kteří xxxxxxxxx nejméně xxx xxxx, x. x. xxxx xx x xxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxx xxxx, xxxxx xx daň x 480 Xxx, xxxxxx-xx nárok xx xxxxxxxx xxxx xxxxx xxxxx xxxxxx z xxxx podle xxxxxxxxxxxxxxx xxxxxxxx. Omezení do xxxxxxxxxx roku xxxxxxx, xxxxxxxx xx děti xxxxx přímými xxxxxx xxxxxxx, xxxxxxxxx nebo xxxxxx xxxxxxxxx.
§14
Xxxxxxxxx-xx zemědělské xxxxxxxxxxxx xxxx jednotlivé fysické xxxxx (§1 xxxx. 2)
x) váleční xxxxxxxx x xxxxx nebo xxxxx xxxxxxx xxxxx, xxxxx xxxx nárok xx xxxxxxxxxxxx xxxxxxx xx xxxxxx pokladny xxx xxxxxxxxx xxxxxx xxxx těla,
b) xxxxxxxx (xxxxxxxxx) xxxxxxxx x xxxxxxx občanští xxxxxxxx, xxxx xxx poškození xxxxxx xxxx xxxx xxxxx zaopatřovací xxxxxxx xx xxxxxx xxxxxxxx xxxx podle předpisů x xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxx
x) xxxx xxxxx xxxxxxx xxxx xxxxxxx xxxxx (xx xx. xxxxxxxx, xxxxxxxxx x xxx.), xx xxxxxxx xxxxxxxxxx, na xxxxx jsou xxxxxxxx xxxxxxxxxxx domácnosti xxxxxxx xxxx xxxxxxx xxxxx,
xxxxx xx xxx daň xxx xxxxxx xxxxxxxxxx xx 20 % xx do 44 % xxxxxx x 480 Xxx x xxx xxxxxx xxxxxxxxxx xxxx 44 % x 960 Xxx. Xxx tom xx xxxxxxxxxxx, že xxxxxx xxxxxxxxxx x xxxxxxxx, xxxxxxxxxxxx důchody z xxxxxxxxxxxxxxx důchodového xxxxxxxxx, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx zemědělské hospodářství xxxx jednotlivé xxxxxxx xxxxx (§1 xxxx. 2) xxxxx nebo xxxxxxxxx xxxxxxx po xxxxxxx xxxxxxxxxxx (zákon xx xxx 24. xxxxxxxx 1919, č. 462 Sb., x xxxxxxxxxxxx míst legionářům) x xxxxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxxx (xxxxx ze dne 19. xxxxxxxx 1946, č. 255 Sb., x xxxxxxxxxxxxx xxxxxxxxxxxxxx armády v xxxxxxxxx x x xxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx boje xx xxxxxxxxxx), po xxxxxxx xxxxxxxx xxxxxxxx x xxxxxxx, xxxxxx nebo xxxxxxxxx xxxxxxxxx, xxxxx xx xxx xxx x 480 Xxx.
§19
Sleva na dani
(1) Xxx xx přiměřeně xxxxx xxx xxxxxxxx xxxxxx, které xxxxxxxxxx (§1 xxxx. 2) xxxxxxxxx zatěžují, xxxxx xxxxxxxxxxxx xxxxxxx daně xxxxx §§13 až 15.
(2) Za xxxxxx xxxxxxxx poměry xxxxxx xxxxxxxxx alimentační xxxxxx, x nimž xx xxxxxxxxx xxxxxx zavázán, xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx x linii vzestupné xxxx sestupné nebo x xxxxx pobočné xx třetího xxxxxx x nemajetných xxxx xxxxxxxxxxxx xx xxxxxxx xxxxxx, xxxxxxxx léčení xxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx x xxxxxxx xxxxxxx.
(3) Obdobně xx sníží daň xxxxxxxxxxx xxxxxxxx v §1 odst. 3, xxxx-xx podmínky xxxxxxx x xxxxxxxxxx 1 x 2 splněny x osob, xxxxx xxxxxxxxx xxxxxxxxxx hospodářství xxxxxxxx xx xxxxxxx xxxx.
(4) Xxxxxxxx xxx xxxxxxxxx přiměřené xxxxx xxxxxxx xxxxxxx financí x Xxxxxxx xxxxx.
(5) X xxxxx xxxxx xxxxxx x xxxxxxxx.
Xxxxxxx x konec xxxxxx xxxxxxxxxx
§20
(1) Xxxxxxxxxx, xxxxx xxxxxx provozovati xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxx xxxxx, x němž xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx se xxxx xxxxxxxx, jestliže xxxxx 30. června zemědělské xxxxxxxxxxxx xxxxxxxxxxxxx.
(2) Xxxxxxxxxx, xxxxx přestali xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, podléhají xxxx xxxxxx xxxxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxx xx však xxxxxxxx, jestliže xxx 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(3) Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxx xxx, xx xxxxxx obhospodařovaných pozemků xxxxxxxxxxx 50 xx, xxxxx xx xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xx xxx xxx, x němž zemědělské xxxxxxxxxxxx bylo rozšířeno.
§21
(1) Kdo začne xxxx přestane provozovati xxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxx ohlásiti xx xxxxxxxxx xxxxx správě xx 30 xxx. Xxxxxxxxx xxxx xxxxxxx xxx dědicové, a xx do 30 xxx xx odevzdání (xxxxxxxxx) xxxxxxxxxxxx.
(2) Opomenutí xxxxxxxx xxxx xxxx xxxxxxxxxx, xxxxxxxxx-xx xxxxxxxxx xxxxxxxx xxxxxxxxx činu, xxxxxxxxxx pokutou xx 5.000 Kčs, x xx x xxxxxxxx.
§22
Xxxxxxxxx xxxx
(1) Poplatník xx xxxxxxx si xxx sám xxxxxxxxx x xxxxxxxxx xx xxxxxxxxxxx xxxxxxx xxxxx xx 31. xxxxx xx xxxxxxxx xxxxxxxxxx xxxx.
(2) Xxxxxx-xx xxx xxxxxxxxx včas, xx xxxxxxx povinen, xxxx-xx xxxxxxxxxx xxxx než 2.000 Xxx, xxxxxxxxx 2 % poplatek x prodlení x xxxxxxxxxx x 31. xxxxx, 30. xxxxx, 31. xxxxxxxx a 31. xxxxx.
§23
Spolu s xxxxxxxxxxx xxxxxxxx v §1 xxxx. 3, xxxx xxxxx xxxxxxxxx a xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxx xxx xxxxx x xxxx, xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx na xxxxxxx xxxx.
§24
Přiznání
(1) Xxxxx, xxx xx xxxxxxx xxxxxxx xxxxxxxxxxx xxx, xxxx xxxxxxx xxxxxx xxxxxxxxxx xx 31. xxxxx xxxxx xxxxxx přiznání x xxxxx okolnostech xxxxxxxxxx xxx xxxxxxxx xxxx xx uplynulý xxx. Xxxx to xx xxxxxxx xxxxxx xxxxxxxx každý, xxx xxxx xxxxx xxxxxxx x xxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx a xxxxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxx-xx xxxxxxxxx xxxxxxxx xxxx, xxxx xxxx daň xxxxxxx xx o 10 %; xxxxxxx xx splatné do 60 dnů xxx xxx vyložení předpisného xxxxxxx x místního xxxxxxxxx xxxxxx.
§25
Xxxxxx xxxxxxxxxxx
(1) X xxxxxxxx xxxxxxxxxx daně xx xxxxxxxxx xxxxx xxxxxx, v jejímž xxxxxx xxx xxxxxxxxx xxxxxxxx (xxxxx) xxxxxx xxxxxxxxxx roku. Nelze-li xxxxxx xxxxxxxxxx xxxxx xxxxxx xxxxxx xxxxx xxxxxxxx (xxxxx) xxxxxxxxxxxx, xx xxxxxxxxx xxxxx xxxxxx, x xxxxxx xxxxxx xx zemědělské xxxxxxxxxxxx, po xxxxxxx xxxx xxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxxx xxxxxx ani tímto xxxxxxxx, xxxx xx xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxxxx 1 xxxxx xxxxxxx xxx určení místní xxxxxxxxxxxx xxxxxxx xxxxx x xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx).
§26
Xxxxxxxxxx x xxxxxxxx xxxx
(1) O xxxxxxxx xxxx xxxxxxxx xxxxx xxxxxx poplatníky xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx předpisným xxxxxxxx. Xxxxxx xxxxxx xxxxxx xxxxxxx výbor do 7 xxx po xxxxxx x xxxxxxxxx xxxxxxxxxx po xxxx 30 dnů.
(2) Počátek x dobu xxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx výbor vyhláškou xx obecní tabuli xxxx xxxxx xxxxxxxx x místě xxxxxxxx.
(3) Xx seznamu xxxxxxx xxxxxx xxxxxxx xxxxx xxxx xxxxxxxx x xxxxx xxx xxxxx xxxxxx.
§27
Xxxxxxxx
(1) Xx xxxxxxxx xxxx xxx se xxxxxxx odvolati u xxxxxxxxx berní xxxxxx xx 60 dnů xxx dne vyložení xxxxxxxxxxx seznamu u xxxxxxxx xxxxxxxxx xxxxxx.
(2) X téže xxxxx xxxxx xxxxxxxxxx xxxxxx x xxxxxxxxx berní xxxxxx žádost xx xxxxxxx xxxxxx xxx xxxxxxxx xxxx. Dnem xxxxxx žádosti xxxxxxx xx xxxxxxxx xxxxx xx xx xxx xxxxxxxx xxxxxxxxxxx xxxxxxxx x xxxx xxx xxxx xxx xx xx xxxxxx.
(3) O xxxxxxxx rozhoduje s xxxxxxxx xxxxxxxxx xxxxxxxx xxxx XX. xxxxxxx, xx Slovensku xxxxxxxxxxxx xxxxxxx.
Xxxxxxxxxx xxxxxx xxxxxx
§28
(1) X oboru xxxxxxxxxx xxxx xxxxxxxxxxx místní xxxxxxx výbory xxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx.
(2) Xxxxx xxxxxxxxxx daňové xxxxxx xxxxxxxx národního xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx) xxxx: xxxxxxxx xxxxxxxx národního xxxxxx xxxx xxxx xxxxxxxx, xxxxxxxx místního xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxxxxx xxxxxxxxxx xxxxxx při xxxxxxx xxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, xxxxx xxxx xxxxxxx, xxxxx xxxx xxxxxxx xxxxxxx národním xxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx místního xxxxxxxxx xxxxxx nebo jeho xxxxxxxx.
(3) Xxxxxxx xxxxxxxxxx xxxxxx komise xx xxxxxxx xxx xxxxx xxxxxx x xxxxx xx xxxxxxxx okresního xxxxxxxxx xxxxxx xxxx xxxx zástupce, xxxxxxxxxx xxxxxxxx (jeho zástupce), xxxxxxxx berní správy, xxxxxxxx okresního xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x další čtyři xxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx xxxx xxx xxxxx několika xxxxxxx xxxxx zříditi xxxxx xxxxx xxxxxxx zemědělskou xxxxxxx xxxxxx. Předsedou xxxxxxx xxxxxxxxxx daňové xxxxxx xx xxxxxxxx xxxxxxxxx národního výboru xxxx xxxx xxxxxxxx.
(4) Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxx xxx xxxxxxxxxxxx xxxxxxx x tvoří xx xxxxxxxx: ministerstev xxxxxxx, xxxxxxxxxxx a xxxxxx, xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x pozemkové reformy x xxxxxx, xxxxxxxx xxxxxxxxx xxxxxx v Xxxxx, xxxxxxxx xxxxxxxxx xxxxxx v Xxxx x zemské expositury x Ostravě, zemského xxxxxxxxxx xxxxxxxxxxx v Xxxxx x xxxxxxxx xxxxxxxxxx xxxxxxxxxxx v Xxxx, a to xx xxxxxx xxxxxxxx, x xx xxxxxxx xxxxxxxxxx Jednotného svazu xxxxxxx a slovenských xxxxxxxxx. Předsedou xxxxxxxx xxxxxxxxxx daňové xxxxxx xx xxxxxxxx xxxxxxxxxxxx xxxxxxx.
§29
Místním národním xxxxxxx (xxxxxxx zemědělským xxxxxxx xxxxxxx) přísluší:
1. x xxxxxxx, xxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxx x xxxxxxxxxxxxx arších, xxxx xxx jej x xxxxxx xxxxx xxxxxxxx, navrhovati xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xx katastrální xxxxx xx jednotlivá xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxx xxx z xxxxxx úhrnných xxxxxxxxxxxxx xxxxxx podle posledního xxxxxxxx stavu [§6 xxxx. 19 vládního xxxxxxxx xx xxx 23. xxxxxx 1930, x. 64 Xx., xxxx xx xxxxxxxx xxxxxxxxx xxxxx XX, XXX a XX xxxxxx x xxxxxxxxxx xxxxxxxx x xxxx xxxxxx (katastrálního xxxxxx)]. Xxxxxx-xx xxxxxx zemědělská xxxxxx komise xxxxx xx 31. xxxxx xxxxxxxxxx roku, podá xxx xxxxx xxxxxx;
2. xxxxxxxxxx xxxxxxxxx jednotlivých xxxxxxxxxxxx xxxxxxxxxxxx do xxxx xxxxxxx xxxxxxx (§8 xxxx. 2). Xxxxx xxxxx xxxxxx xxxxxxx zemědělské xxxxxx xxxxxx do 31. xxxxx rozhodného xxxx; xxxxxx xxxxxx xx xxxx xxxxx nemohou xxxx xxxx na xxxxxxxx xxxx xx xxxxx rok.
§30
Okresním zemědělským xxxxxxx xxxxxxx xxxxxxxx:
1. xxxxxxxxxx xxxxxxxxx jednotlivých katastrálních xxxxx xx jiné xxxxxxx oblasti (§8 xxxx. 2). Xxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxxxx daňové komisi xx 31. října xxxxxxxxxx xxxx; xxxxxx xxxxxx xx xxxx xxxxx xxxxxxx xxxx xxxx na xxxxxxxx xxxx xx tento xxx;
2. rozhodovati s xxxxxxxx platností o xxxxxxxx xxxxx §29 x. 1. Nerozhodne-li xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x xxxxxx xx 15. prosince xxxxxxxxxx xxxx, xxxxxxxx x xxx finanční xxxx XX. xxxxxxx;
3. xxxxxxxxxxx x konečnou xxxxxxxxx o přeřazení xxxxxxxxxxxx zemědělských hospodářství xx jiné xxxxxxx xxxxxxx (§8 odst. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx rozhodného xxxx, xxxxxx xxxxxxxxx xxxx xxxx xx xxxxxxxx xxxx xx xxxxx xxx.
§31
Xxxxxxxx zemědělské xxxxxx xxxxxx xxxxxxxx:
1. stanoviti xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxx x xxxxxxxxx, xxx jej nelze xxxxxxxx x xxxxxx xxxxxxxx katastrálních xxxxxx; xxxxxxxxx-xx xxx xx 30. listopadu rozhodného xxxx, xxxxxxx xxx xxxxxxxxxxxx financí;
2. stanoviti xxxxxxxxx v Xxxxxxx xxxxx xxxxxxx výměry xxxxx §9 xxxx. 1; nestanoví-li je xx 30. xxxxxxxxx xxxxxxxxxx roku, xxxxxxx xx ministerstvo xxxxxxx. Xxxx násobky xxxxxxx xxxxx xxxx, xxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxx při pěstování xxxxxx xxxxxxxxx x §9 xxxx. 1 xxxxxxxx xxxxx xxx xxx xxxxxxxxx xxxxxxxxx xxxxxx;
3. rozhodovati x xxxxxxxx xxxxxxxxx o xxxxxxxxx xxxxxxxxxxxx katastrálních xxxxx xx jiné xxxxxxx xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. prosince xxxxxxxxxx roku, xxxxxx xxxxxxxxx xxxx vliv xx xxxxxxxx xxxx xx xxxxx rok;
4. xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxx a xxxxxxxxxx finanční xxxxxx xxxxx sazeb xxxxxxxxxx xxxx.
§32
Členství x zemědělských xxxxxxxx komisích je xxxxxx xxxxxxx. Xxxxxxx xxxxxxxxxxxx daňových komisí xxxx xxxxxxx postupovati xxxxx xxxxxx, nestranně x xxxxx xxxxxxxxxx xxxxxx x svědomí x xxxxxxxxxxx x xxxxxxx x komisi xxxxxxxxx.
§33
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx, jednací xxx xxxxxx, jakož x xxxxx xxxxx xxxxx xxxxxx xxxxxxx xxxxxxx financí, xxxxx xxx x xxxxxxx xxx místních xxxxxxxxxxxx xxxxxxxx xxxxxx x xxxxxx x xxxxxxxxx xxxxxx, v Xxxxxxx xxxxx.
Xxxxxxxxx x závěrečná xxxxxxxxxx
§34
(1) Xxx xxxxx xxxx xxxx uznána xx xxxxxxxxxxx xxxxxxxxxx xxxxx u xxxxxxx xxxxxxxxxx x u xxxxx xxxxxxxxxx xxxxx x xxxxx xxxx.
(2) Xxxx-xx xxxxxxxxxx u xxxx xx xxxx xxxxx xxxx poskytnuta xxxxx podle §7 xxxx xxxxxx úleva xxxxx §9 zákona xx dne 26. xxxxxx 1947, x. 109 Xx., x xxxx xx xxxx, xxxxxx xx býti xx xxxxx rok xxxxxxx zemědělská xxx xxxxx §§13 xx 15.
§35
Ministr xxxxxxx xxxx
1. xxxx rozčleniti xxxxxxx xxxxxxxxxx daně xxx xx xx xxxxxxxxxx xxxxxxxxxxxxx výtěžku, xxx xx do xxxxxxx xxxxxx,
2. xxxxxxx opatření x xxxxxxxx nesrovnalostí x xxxxxxxx, jež xx prováděním tohoto xxxxxx xxxxx xxxxxxxxxx,
3. xxxxxxx xxxxxxxx x xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxx, xxx xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx na xxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx, x
4. xxxxxxxxx xxxxxxxxx v Xxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx xxxx xx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx, urbariátům xxxx podobným xxxxxxx xxxxxxx.
§36
(1) Xxxxxxxx k xxxxxxxxxx xxxx xx xxx 1947 jsou xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx, xxxxx xxxxxxx xxxxxxxxx daňové povinnosti, x to do 30. xxxxxx 1948.
(2) Xxxxxxxxxx xxx xx xxx 1947 xxxx xxxxxxx xx dvou xxxxxxxx splátkách; xxxxx xxxxxxx xx 30. xxxxxx 1948 x xxxxx xx 30. xxxx 1948.
§37
(1) Xxxxxx, po xxxxxxx xxxxxxx x xxxxxxx zemědělského hospodářství, xxxxx je xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxx berním xxxxx 1948, xxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx x xxxxxxxxx daně xxxxxxxxx podle xxxxxx x xxxxxxx xxxxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx.
(2) Pozemky xxxxxxx x zemědělskému xxxxxxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx berním xxxxx 1948 xxxxxxxxx xxxxxxxxx xxxx xxxxx zákona x přímých xxxxxx, xx xxxxx xxxxxxxx xxx měnících x xxxxxxxxxxxx. Jsou-li xxxxxxxxxxxxx, xxxxxxx pachtovné rentové xxxx podle xxxxx XX xxxxx xxxxxx.
(3) Xxxxx ze xxx 21. xxxxx 1946, č. 31 Sb., o dani x xxxxxx, se xxxxxxxxxx xxxxxxxxx rokem 1947 na úplaty, xxxxx xxxxxxx xxxxx xxxxxxxxxxx zemědělské xxxx xx 31. xxxxxxxx 1946 xx xxxxxxx x xxxxxx xxxxxxxxx x xxxxx zemědělského xxxxxxxxxxxx, xxxxx i xx xxxx xxxxxxx xxxxxxxx xxxxxxxx vzatých xxxxxx xxxxxxx ze xxxxxxxxxxxx hospodářství. Xxxxxx x xxxx xxxxxxx x xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx části první, xxxxxx X xxxxxxxx xxxxxxxx xx xxx 29. xxxxxx 1941, x. 297 Sb., x xxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxxxx x xxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxx §2 xxxxxx xxxxxxxx nařízení xx xxxxxxx.
(4) Xxxx xxxxxxxxxx xxxxxxxx (xxxxxxxx xxxx xxxxxxxxx) xxxxx xxxxxx xx xxx 31. xxxxx 1947, č. 185 Sb., x xxxxxxxxx xxxxxxxxxxx xxxxx x x xxxxxxxxx xxxxx z xxxxxxxxxx xxxxxxxxx na xxxxxxx, x osob xxxxxxxxxxxxx zemědělské xxxx xx xxxxxx xxxxxx (xxxxxx), který by xxx x těchto xxxx xxxxxxxx xxxx xxxxxxxxx (základem xxx xxxxxxxx xxxx důchodové), xxxxx dotčené xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxx §3 xxxx. 1 xxxx. x) xxxxxx č. 185/1947 Xx. vyměří xx x xxxxxx xxxxxxxxx x x daně, xxxxx xx připadla xx xxxxxx zjištěný xxxxx předchozí xxxx, xxxxx xxxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx.
§38
(1) Xxxxx xx xxx 19. xxxxx 1946, č. 30 Sb., x xxxx úpravě xxxxxxxxxxxxxxxx xxxxx x oboru xxxxxxxxx daní a xxxxxxxx xxxxxxxxxx xxxxxxxx, xx doplňuje xxxxx:
1. x §41 odst. 5 prvé větě xx xxxxxxxx xx xxxxx "... xxxxxxx xxx z xxxxxx", xxxxx slova "nebo xxxxxxxxx zemědělské dani",
2. §41 xxxx. 6 xx xxxxxxxx xxxxx - třetí - xxxxx xxxxxx xxxxx" "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx nevztahují na xxxxx podléhající xxxxxxxxxx xxxx, x xxxx xxxxxxxxx také živnost xxxxxxxxx, xxxxxxxxxx nebo xxxxxxxxxx."
(2) Xxxxx xx xxx 14. dubna 1920, x. 262 Xx., x xxxx x xxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx, xx xxxxxxxx xxxxx:
1. x §1 xxxx. 2 xxxx xxxx xx xxxxxxxx za xxxxx "... platiti xxx z xxxxxx" xxxxx xxxxx "nebo xxxxxxxxx zemědělské xxxx",
2. §1 xxxx. 3 xx xxxxxxxx další - xxxxxxx - xxxxx xxxxxx znění: "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xx xxxxx podléhající xxxxxxxxxx xxxx, x xxxx xxxxxxxxx také živnost xxxxxxxxx, uzenářskou nebo xxxxxxxxxx."
§39
(1) Xxxxx pozemkové xxxx xxxxx §105 xxxx. 1 xxxxxx x xxxxxxx daních xx xxxxxxx xxxxxxxxx xxxxxx xxxxx 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx xxxx xxxxxxx oznámiti do 60 dnů xxx xxx xxxxxxxxx tohoto xxxxxx xxxxxxx, xxxxx xxxxxxx x zemědělskému xxxxxxxxxxxx, xxx xx xxxxxxxxx zemědělské xxxx. Xxxx xxxxxxxx vydá x způsob xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(3) Xxxxxxxxxx §327 xxxx. 1 věty xxxxx xxxxxx x přímých xxxxxx xx xxxxxxx; xxxxxxx xx ho xxxxxxxxx xxx vyměření xxxxxxxxx xxxx na xxxxx xxx 1947.
§40
V xxxxxxxxx xxxxx xxxxxxx neupravených xxxxx xxxxxxx xxxxxxxxxx xxxxxx x xxxxxxx xxxxxx, xx xxxxx předpisů xxx xxxxxxxx x xxxxxxxxxxxx; xxxxx xxx x xxxxxxxx z xxxxxxxx, platí xxxxxxx xxxxxxxxxx xxxxxx č. 31/1946 Sb.
§41
Tento xxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx; xxxxx xxxx xxx xxxxxxxxxxx xxx xx xxxx xx rok 1947; provede jej xxxxxxx xxxxxxx.
Xx. Xxxxx x. x.
Xxxxxxxx x. x.
Xx. Xxxxxxxx v. x.
Tabulka xxxxxxxxxx xxxx xxx řepařskou oblast
| Při xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Kčs | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx | 30 Kčs |
| v 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 xxx 50 xx činí xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Kčs: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx všech pozemků | |||||
| všech xxxxxxx | 35 Kčs | 40 Xxx | 45 Xxx | 50 Kčs | 55 Xxx | 60 Xxx |
| x xx | xxxx xxxxxxxxxx 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 xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Kčs: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx
| Xxx celkové xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx pozemků | |||
| všech xxxxxxx | 65 Xxx | 70 Xxx | 75 Xxx | 80 Xxx x xxxx |
| x xx | xxxx xxxxxxxxxx daň 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 xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Xxxxxxx zemědělské xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx výtěžku všech xxxxxxx | ||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx |
| x ha | činí xxxxxxxxxx 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 všech xxxxxxx xxx 50 ha xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | ||||
| xxxxx pozemků | 30 Xxx | 35 Xxx | 40 Kčs | 45 Xxx | 50 Xxx |
| x xx | xxxx xxxxxxxxxx daň 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 výměře xxxxx xxxxxxx xxx 50 xx xxxx zemědělská xxx xx xxxxx xxxxx xxxxxx Xxx: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 55 Kčs | 60 Xxx | 65 Xxx | 70 Kčs a xxxx |
| x ha | činí zemědělská xxx Xxx: | |||
| 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 |
| Xxx xxxxxxx xxxxxx xxxxx pozemků xxx 50 xx xxxx xxxxxxxxxx xxx xx každý další xxxxxx Kčs: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Xxxxxxx xxxxxxxxxx daně xxx bramborářskou xxxxxx
| Xxx xxxxxxx výměře | při průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 5 Kčs | 10 Xxx | 15 Kčs | 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 celkové xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx daň za xxxxx xxxxx xxxxxx Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx zemědělské xxxx xxx xxxxxxxxxxxxx oblast
| Při xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 25 Kčs | 30 Xxx | 35 Kčs | 40 Xxx x více |
| v xx | xxxx xxxxxxxxxx xxx 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 všech xxxxxxx nad 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx hektar Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx oblast
| Při xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Kčs | 10 Xxx | 15 Xxx | 20 Kčs | 25 Xxx | 30 Kčs |
| v ha | činí xxxxxxxxxx xxx 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 výměře xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx hektar 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 xxxxxxx xxxxxx xxxxx pozemků | při xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | ||
| x xx | 35 Xxx | 40 Kčs a xxxx | x xx | 35 Xxx | 40 Xxx x více |
| činí xxxxxxxxxx xxx Kčs: | činí xxxxxxxxxx xxx Xxx: | ||||
| 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 | Xxx xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx xxxx | ||
| 25 | 4.630 | 5.050 | xxxxxxxxxx daň xx xxxxx další xxxxxx Xxx: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Xxxxxx předpis x. 49/1948 Xx. xxxxx xxxxxxxxx xxxx 14.4.1948.
Xx xxx uzávěrky právní xxxxxxx xxxxx xxxxx x doplňován.
Právní předpis x. 49/1948 Xx. xxx xxxxxx xxxxxxx xxxxxxxxx č. 77/1952 Sb. s xxxxxxxxx od 22.12.1952.
Xxxxx xxxxxxxxxxxx právních xxxxx xxxxxx právních předpisů x odkazech není xxxxxxxxxxxxx, xxxxx xx xxxx xxxxxx xxxxxxxxx xxxxx xxxxx uvedeného xxxxxxxx předpisu.