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 dne 21. xxxxxx 1948
x xxxxxxxxxx xxxx
Xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxxxx Československé xxxxxxx xx na xxxxx xxxxxx:
Xxxxxx xxxxxxxxx
§1
(1) Xxxxxxxxxx xxxx xxxxxxxxx fysické xxxxx, které provozují xx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xx xx xxxxxx xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx na xxxxxxx xxxx xxxxxxxxxx xxxxxxx osoba, podléhá xxxxxxxxxx dani xxx, xxxxxxx-xx v něm xxxxxx x xxxx xxxxx xxxxxxxxxx xxx xxxxx, xxxxx xxxxxxx - jsouc v xxxxxxxxxxx hospodářství xxxx xxxxxxxxxx - na xxxxxxx xxxxx. Xxxx xxxxxxxx nemusí xxxx xxxxxxx u osob xx 21 let xxxx x x xxxx, xxxxx v xxxxxxxxxxx hospodářství xxxxxxx xxxxxxxxx pro xxxxx, xxxxx, xxxxxxxxxx nebo xxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx xxx x xxxxxxxxxxxxxx xxxxxx.
(3) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx více xxxxxxxxx xxxx xxxxxxxx xx xxxxxxx xxxx (na xx. xxxxxxx), podléhají xxxxxxxxxx dani xxxxxxxx. Xxx xxx musí xxxx xxxxxxx u xxxxx xxxxxxxx xxxxxxxxx x odstavci 2; xxxxxxx tam xxxxxxxxx xxxxx obdobně. X xxxxxxx (xxxxx x xxxxxx) xx xxxxxxxxxxx, xxxxxx-xx xxxxx prokázáno, xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx společně na xxxxxxx xxxx.
(4) Xxxxxxxxxxx (xxxxxxxxxxx) xxxxxxxxxxx xx xxxxxxxx tak, xxxx xx xxxxxxxxxx xxx xx xxxx.
§2
(1) Xxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxx xxxxx xxxxxxxxxxx předmětů x xxxx, xxxxx xxxxx xxxxxxxxxxx xxxxx x xxxxxx trvale zemědělství, xxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxx účelu, x xxxxxxxx účastí xx xxxxxxxxxxxx společnostech, xxxxxxx xxxxxx a xxxxxxxxx xxxxxx.
(2) Xxxxxxxxx-xx xxxxx uvedené v §1 dvě xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxx xx xxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxx.
§3
X provozu zemědělského xxxxxxxxxxxx xxxxx xxx:
1. xxxxxxxx xxxxxx, xxxxx xx obmezuje xx xxxxxxxxxx výrobků xxxxxxxxx xxxxxxxxxxxx a xxxxx xxxxxx xxxxxx není xxxxxxxxx x xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx (xxxxxx, xxxxx, xxxxxxxxx, pivovary, lihovary, xxxxxxxxx x xxx.) xxxx x xxxxx xxxxxxx není xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxxx závodě (x xxxxxxxxxx, sýrárnách, xxxxxxxxx, xxxxxxxxxxxx, chovatelských xxxxxxx x xxx.);
2. xxxxxxxx xxxxxxxx xxxxxxxxxxx půdy, xxxxx xxxxxxxxx k xxxxxxx xxxxxxxxxx, xx xxxxxxxx uvedených xxx x. 1;
3. xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, vyjímajíc xxxxxx x xxxxxxx, xxxxxxxxxxx xx xxxxxxxxxxxx v xxxxxxxxxx nebo xxxxxxxxxxx xxxxxx xxxxxxxxxx x xxxxxxxx x xxxxxxxxx xxxxx;
4. vedlejší xxxxxxxxxx (xxxxxxxxxxx, xxxxx xx xxxx, xxxxx xxx x xxx.), xxxxxxxxxxx xxxxxx příležitostně x xxxxxxx po živnostensku.
§4
Xxxxxxxxxxx, xxx xx xxxxxxxxxx hospodářství provozuje xx půdě vlastní, xxxxxxxxxx xx xxxxxxxx xx xxxxxxxxxxxxxxx xx xxxxxxxx xxxxxx právního xxxxxx.
§5
Xxxxxx-xx xx více xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx (§§1 xx 4) xx xxxxxxxxxx provozování xxxxx xxxxxxxxxxxx hospodářství xx xxxxxxxxxxxx (družstvo) xxxx xxxx xxxxxxxxxx xxxxxxxx x xxxxxxxxxxx xxxxxx xxxxx, xxxxxxxxx xxxxxxxxxx dani xxx, xxxx xx svá xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxx.
§6
Zdaňovací xxxxxx
Xxx xx xxxxxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxx xxx xx xxxx uplynutí.
Daňové sazby
§7
(1) Daň xx xxxxxxxx xxxxxxx xxxxxxxx x tabulkách xxxxxxxxxxx x tomuto xxxxxx.
(2) Pro xxxxxxxxx xxxx xxxx xxxxxxxx:
1. xxxxxxx xxxxxx (řepařská, xxxxxxxxxx, xxxxxxxxxxxx xx xxxxxxxxxxx), xx které xxxx xxxxxxxxxx hospodářství xxxx xxxx největší xxxx, x
2. xxxxxxx xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx výtěžkem x xxxxxx průměrný xxxxxxxxxxx výtěžek xxxxx xxxxx xxx 30. xxxxxx rozhodného xxxx.
§8
(1) Xxx zjištění, xx xxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, platí obecné xxxxxxxx, jimiž xx xxxxxx xxxxxxxxxx výrobní xxxxxxx.
(2) Jednotlivá katastrální xxxxx, xx případě xxxxxxxxxx zemědělská xxxxxxxxxxxx, xxxxx však xxxx xxxxxxxxx (§31 x. 3 a §30 x. 3) do xx výrobní oblasti, xxxxxx xxxxxxxx xxxxxxxxx xxxx katastrálního území, xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, ve xxxxxxxxxxx xxxxxxxx.
§9
(1) Při xxxxxxxxx xxxxxxx xxxxxx všech xxxxxxx x katastrálním xxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxx, xxxxxx xxxx xxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxxxx (xxxxxxxxxxxx i xxxxxxxxx), xxxxxxxxxxx, xxxxxxxxxx x rybnikářství násobkem, xxxxx xx xxxxxxx xxxxxxxx xxxxxxxx v §31.
(2) Průměrný katastrální xxxxxxx xx xxxxxx, xxxx-xx xx celkový xxxxxxxxxxx výtěžek xxxxx xxxxxxx jejich xxxxxxxxx xxxxxxx v xxxxxxxxx.
(3) Xxx xxxxxxxxx xxxxxxx xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx x xxxxxx celkového xxxxxxxxxxxxx výtěžku xx xxxxxxxx x k xxxx xxxxxx xxxxx.
§10
(1) Xxx se xxxxxxxxx xxxxx, činí-li x zemědělském xxxxxxxxxxxx xxxxxx xxxxxxx věnovaných xxxxxxxxx více xxx 15 % celkové xxxxxx xxxxx pozemků x katastrálním výtěžkem.
(2) Xxxxxxxx xxx xxxxxxx xxxx podle odstavce 1 xxxxxxx ministr xxxxxxx v Xxxxxxx xxxxx.
§13
(1) Xxxxxxxxxxx xxxxxxxx x §1 odst. 2 xx xxx xxxxx:
1. x 480 Xxx xx xxxxxxx xxxxx dvojice xxxxxxxx xxxxxxxxxxx nebo xxxxxxxxx xxxxxxxxxx,
2. x 480 Xxx xx xxxxx xxxx,
3. x 540 Xxx xx xxxxx xxxx,
4. x 600 Xxx na třetí x na xxxxx xxxxx dítě x
5. x 480 Xxx xx xxxxxxx x xxxxxx.
(2) Xxxxx odstavce 1 xx xxxxxxxx:
x) x xxxxxxx člena xxxxxxx x u xxxxxxxxxxx xxxx xxx x těm, xxxxx xxxx s poplatníkem xx spotřebním xxxxxxxxxxxx, x
x) x xxxxxxxxx xxxx x x xxxxxx k xxx, xxxxx xxxx x xxxxxxxxxxxx xxxxxxxxxx.
(3) Xxxxxx xxxx xxxx posuzují xx též xxxxxxx, xxxxxxxxxx, xxxxxxxxxx a xxxxxxxxx.
(4) Xxxxxx xxxx xxxx se xxxxxxxx xxx nezletilí xxxxxxxxxx, xxxxxxxxx xxxxxxx x xxxxxxxxx xxxxxx poplatníka xxxx xxxx xxxxxxxx (xxxxxxx), jsou-li v xxxx zaopatření.
(5) Stejně xxxx rodiče se xxxxxxxx též prarodiče, xxxxxxxxx rodiče, xxxxxxxx, xxxxxx, snachy, xxxxx x xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(6) Stejně xxxx xxxxxx xx xxxxxxxx xxx xxxxxxx xxxxxxxxxx, zletilí synovci x xxxxxxx neteře xxxxxxxxxx xxxx jeho xxxxxxxx (manžela), jsou-li xxxxx xxxxxxxxx x x jeho zaopatření.
(7) Xxxxx, xx které xx poplatníku xxxxxxx xxx xxxxx předchozích xxxxxxxx, xxxxxxxx se xxxx jako xxxxxxxxxxx xxxxxxxxxx.
(8) Xxxxxxxxxx xxxxxxxxxx xxxx x xxxxxxxxxxx xx spotřebním xxxxxxxxxxxx, xxxxx-xx xx jeho xxxxxxx xxxxxxx v xxxxx domácnosti x xxxxxxxx x jejích xxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx přechodným xxxxxxx xxxxxxxxxxx mimo xxxxxxxxx. Táž osoba xxxx však xxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx u xxxxxxx xxxxxxxxxx.
(9) Xxxxxxxxxx xxxxxxxxxx xx x xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx-xx xxxx hradí-li mu xxxxxxxxx převážně xxx, xxxxxx a xxxxxxx. Xxxxxxxxxxx xx xxxxxx xxx poskytování výměnku. X xxxxxxxxxx xxxxx, xx-xx příslušník - xxxxxxxxx xxxxxxxxx - xxxxxxx xxxxxx, xxxxxxxxxxx x jeho xxxxxx.
(10) Xxxxxxxxxxx svobodným, xxxxxxxxx, xxxxxxxxxxx nebo těm, xxxxx xxxxxx xxxxxx x xxxxxxxx (manželkou) xx xxxxxxxx domácnosti, xxxxx xx xxx x 480 Xxx, xxxx-xx nárok xx xxxxxxx xxxx podle xxxxxxxx 1 x. 2.
(11) Xxxxxxxxxxx, xxxxx xxxxxxxxx nejméně xxx xxxx, x. j. xxxx xx v xxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxx roku, xxxxx xx xxx x 480 Xxx, xxxxxx-xx xxxxx xx xxxxxxxx xxxx xxxxx xxxxx xxxxxx x xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xx xxxxxxxxxx xxxx xxxxxxx, xxxxxxxx se děti xxxxx xxxxxxx obětmi xxxxxxx, xxxxxxxxx xxxx xxxxxx xxxxxxxxx.
§14
Provozují-li xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 xxxx. 2)
x) xxxxxxx xxxxxxxx x xxxxx nebo xxxxx světové xxxxx, xxxxx xxxx xxxxx xx xxxxxxxxxxxx požitky xx xxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxx xxxx xxxx,
x) xxxxxxxx (xxxxxxxxx) xxxxxxxx x xxxxxxx občanští xxxxxxxx, xxxx xxx xxxxxxxxx xxxxxx xxxx těla xxxxx xxxxxxxxxxxx požitky xx xxxxxx xxxxxxxx xxxx xxxxx xxxxxxxx x xxxxxxxxxxxxxx sociálním xxxxxxxxx, xxxx
x) xxxx xxxxx xxxxxxx xxxx xxxxxxx xxxxx (xx xx. xxxxxxxx, xxxxxxxxx x xxx.), xx xxxxxxx poplatníci, xx xxxxx jsou xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxx vadní,
sníží xx jim xxx xxx xxxxxx invalidity xx 20 % xx do 44 % xxxxxx x 480 Xxx a xxx xxxxxx xxxxxxxxxx xxxx 44 % x 960 Kčs. Xxx xxx xx xxxxxxxxxxx, xx stupeň xxxxxxxxxx x xxxxxxxx, xxxxxxxxxxxx důchody x xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx zemědělské xxxxxxxxxxxx xxxx jednotlivé xxxxxxx xxxxx (§1 xxxx. 2) xxxxx xxxx xxxxxxxxx xxxxxxx xx xxxxxxx legionářích (zákon xx xxx 24. xxxxxxxx 1919, x. 462 Xx., x xxxxxxxxxxxx míst legionářům) x xxxxxxxxxxxxx xxxxxxxxx xxxx za xxxxxxxxxx (xxxxx xx dne 19. xxxxxxxx 1946, č. 255 Sb., x xxxxxxxxxxxxx xxxxxxxxxxxxxx armády x xxxxxxxxx x o xxxxxxxxx jiných účastnících xxxxxxxxx xxxx xx xxxxxxxxxx), po xxxxxxx xxxxxxxx událostí x xxxxxxx, xxxxxx xxxx xxxxxxxxx xxxxxxxxx, xxxxx xx jim daň x 480 Kčs.
§19
Xxxxx na xxxx
(1) Xxx xx přiměřeně xxxxx pro xxxxxxxx xxxxxx, xxxxx xxxxxxxxxx (§1 xxxx. 2) xxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx snížení xxxx xxxxx §§13 xx 15.
(2) Xx xxxxxx xxxxxxxx xxxxxx dlužno xxxxxxxxx alimentační xxxxxx, x nimž je xxxxxxxxx právně xxxxxxx, xxxxxxxxxxx xxxxxxxxxxx příbuzných x xxxxx xxxxxxxxx xxxx sestupné nebo x linii xxxxxxx xx třetího xxxxxx x xxxxxxxxxxx osob xxxxxxxxxxxx do xxxxxxx xxxxxx, nákladné xxxxxx xxxxxxxxxx xxxx příslušníků xxxx domácnosti a xxxxxxx xxxxxxx.
(3) Xxxxxxx xx xxxxx xxx xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx-xx xxxxxxxx xxxxxxx x xxxxxxxxxx 1 x 2 xxxxxxx x xxxx, xxxxx xxxxxxxxx zemědělské xxxxxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
(4) Směrnice pro xxxxxxxxx xxxxxxxxx slevy xxxxxxx ministr xxxxxxx x Xxxxxxx listě.
(5) X slevu xxxxx xxxxxx x xxxxxxxx.
Xxxxxxx a konec xxxxxx xxxxxxxxxx
§20
(1) Xxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx hospodářství, xxxxxxxxx xxxx xxxxxxxxx rokem, x xxxx zemědělské xxxxxxxxxxxx začali provozovati. Xxx se xxxx xxxxxxxx, xxxxxxxx xxxxx 30. června xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(2) Xxxxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, podléhají xxxx xxxxxx xxxxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx provozovati. Xxx se xxxx xxxxxxxx, jestliže xxx 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(3) Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxx tak, xx xxxxxx xxxxxxxxxxxxxxxxx pozemků xxxxxxxxxxx 50 xx, xxxxx se xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xx xxx xxx, x němž xxxxxxxxxx xxxxxxxxxxxx xxxx rozšířeno.
§21
(1) Kdo xxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxx xxxxxxxx xx xxxxxxxxx berní xxxxxx xx 30 xxx. Xxxxxxxxx xxxx xxxxxxx xxx xxxxxxxx, a xx do 30 xxx po xxxxxxxxx (xxxxxxxxx) xxxxxxxxxxxx.
(2) Opomenutí xxxxxxxx xxxx xxxx xxxxxxxxxx, xxxxxxxxx-xx skutkovou xxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxx xxxxxxx do 5.000 Xxx, x xx x opětovně.
§22
Splatnost xxxx
(1) Xxxxxxxxx xx xxxxxxx si xxx xxx vypočísti x zaplatiti xx xxxxxxxxxxx xxxxxxx úřadu xx 31. xxxxx xx xxxxxxxx xxxxxxxxxx xxxx.
(2) Nebyla-li xxx xxxxxxxxx včas, xx xxxxxxx xxxxxxx, xxxx-xx xxxxxxxxxx více než 2.000 Xxx, zaplatiti 2 % xxxxxxxx x xxxxxxxx x xxxxxxxxxx x 31. xxxxx, 30. xxxxx, 31. xxxxxxxx a 31. říjnu.
§23
Xxxxx s poplatníkem xxxxxxxx x §1 xxxx. 3, jest xxxxx xxxxxxxxx x xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxx daň xxxxx x xxxx, xxxxx xxxxxxxxxx xxxxxxxxxxxx provozují xxxxxxxx xx vlastní xxxx.
§24
Xxxxxxxx
(1) Xxxxx, xxx xx xxxxxxx xxxxxxx xxxxxxxxxxx xxx, jest xxxxxxx xxxxxx každoročně xx 31. xxxxx xxxxx správě xxxxxxxx x xxxxx okolnostech xxxxxxxxxx xxx xxxxxxxx xxxx xx uplynulý xxx. Xxxx xx xx xxxxxxx podati xxxxxxxx xxxxx, xxx xxxx xxxxx xxxxxxx x podání xxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx a způsob xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxx-xx xxxxxxxxx xxxxxxxx xxxx, xxxx býti xxx xxxxxxx xx o 10 %; xxxxxxx xx xxxxxxx xx 60 xxx xxx xxx xxxxxxxx předpisného xxxxxxx x xxxxxxxx xxxxxxxxx výboru.
§25
Místní xxxxxxxxxxx
(1) X xxxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxx xxxxx xxxxxx, x xxxxxx xxxxxx měl xxxxxxxxx xxxxxxxx (sídlo) xxxxxx xxxxxxxxxx xxxx. Nelze-li xxxxxx xxxxxxxxxx xxxxx xxxxxx xxxxxx xxxxx xxxxxxxx (sídla) xxxxxxxxxxxx, xx příslušná berní xxxxxx, x xxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, po xxxxxxx xxxx xxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxx, xxxx xx xxxxxxxxxxxx financí.
(2) Xxxxxxxx 1 platí xxxxxxx xxx určení xxxxxx xxxxxxxxxxxx xxxxxxx xxxxx x místního xxxxxxxxx xxxxxx (místní xxxxxxxxxx xxxxxx xxxxxx).
§26
Vyrozumění x předpisu xxxx
(1) X vyměření xxxx xxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx národního xxxxxx předpisným seznamem. Xxxxxx vyloží xxxxxx xxxxxxx xxxxx xx 7 dnů xx xxxxxx x xxxxxxxxx xxxxxxxxxx xx xxxx 30 xxx.
(2) Počátek x xxxx xxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxx vyhláškou xx xxxxxx tabuli xxxx xxxxx způsobem x místě obvyklým.
(3) Xx seznamu xxxxxxx xxxxxx národní výbor xxxx vyložení a xxxxx xxx xxxxx xxxxxx.
§27
Xxxxxxxx
(1) Xx vyměření xxxx xxx xx xxxxxxx xxxxxxxx u xxxxxxxxx berní správy xx 60 xxx xxx xxx xxxxxxxx xxxxxxxxxxx seznamu u xxxxxxxx národního xxxxxx.
(2) X xxxx xxxxx xxxxx xxxxxxxxxx xxxxxx x xxxxxxxxx xxxxx xxxxxx xxxxxx xx xxxxxxx xxxxxx pro xxxxxxxx daně. Dnem xxxxxx xxxxxxx xxxxxxx xx xxxxxxxx xxxxx xx do xxx xxxxxxxx xxxxxxxxxxx xxxxxxxx x xxxx xxx xxxx jen co xx xxxxxx.
(3) X xxxxxxxx xxxxxxxxx x xxxxxxxx platností xxxxxxxx xxxx II. stolice, xx Slovensku pověřenectvo xxxxxxx.
Xxxxxxxxxx xxxxxx xxxxxx
§28
(1) X xxxxx xxxxxxxxxx xxxx spolupůsobí xxxxxx xxxxxxx xxxxxx svými xxxxxxxxxxxx daňovými komisemi, xxxxxxx xxxxxxxxxx daňové xxxxxx a xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx.
(2) Xxxxx xxxxxxxxxx xxxxxx xxxxxx místního xxxxxxxxx xxxxxx (xxxxxx zemědělské xxxxxx komise) xxxx: xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, zástupce xxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx a xxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxx výboru xxxx xxxx zástupce, xxxxx byla zřízena, xxxxx xxxx xxxxxxx xxxxxxx národním výborem. Xxxxxxxxx místní xxxxxxxxxx xxxxxx komise je xxxxxxxx místního xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx.
(3) Xxxxxxx xxxxxxxxxx xxxxxx komise xx xxxxxxx xxx xxxxx xxxxxx x xxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx zástupce, xxxxxxxxxx xxxxxxxx (jeho xxxxxxxx), xxxxxxxx xxxxx správy, xxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxx svazu xxxxxxxxx x xxxxx xxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx xxxx pro xxxxx xxxxxxxx xxxxxxx xxxxx zříditi xxxxx xxxxx xxxxxxx zemědělskou xxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx xxxxxxxxxx daňové xxxxxx je xxxxxxxx xxxxxxxxx xxxxxxxxx výboru xxxx xxxx xxxxxxxx.
(4) Xxxxxxxx zemědělská daňová xxxxxx xx xxxxxxx xxx xxxxxxxxxxxx financí x tvoří ji xxxxxxxx: xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x výživy, xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x pozemkové reformy x xxxxxx, xxxxxxxx xxxxxxxxx xxxxxx x Xxxxx, zemského xxxxxxxxx xxxxxx x Xxxx x xxxxxx xxxxxxxxxx x Xxxxxxx, xxxxxxxx xxxxxxxxxx xxxxxxxxxxx v Xxxxx x zemského xxxxxxxxxx xxxxxxxxxxx x Xxxx, a to xx xxxxxx xxxxxxxx, x xx čtyřech xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx x xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx ministerstva xxxxxxx.
§29
Xxxxxxx xxxxxxxx xxxxxxx (xxxxxxx zemědělským xxxxxxx xxxxxxx) xxxxxxxx:
1. x xxxxxxx, kde xxxx xxxxxxxxxxx xxxxxxx xxxxxxxx x xxxxxxxxxxxxx xxxxxx, xxxx xxx xxx x těchto xxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxxx xxxxxxxxx katastrálního xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxxxx xxxxx na xxxxxxxxxx xxxxxxxxxx hospodářství xx xxxxxxxx dat x xxxxxx úhrnných katastrálních xxxxxx xxxxx posledního xxxxxxxx xxxxx [§6 xxxx. 19 vládního xxxxxxxx xx xxx 23. května 1930, x. 64 Xx., xxxx xx xxxxxxxx xxxxxxxxx xxxxx XX, XXX x IV xxxxxx x xxxxxxxxxx xxxxxxxx a jeho xxxxxx (xxxxxxxxxxxxx xxxxxx)]. Xxxxxx-xx místní zemědělská xxxxxx xxxxxx xxxxx xx 31. xxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxx xxxxxx;
2. xxxxxxxxxx xxxxxxxxx jednotlivých xxxxxxxxxxxx hospodářství xx xxxx xxxxxxx oblasti (§8 xxxx. 2). Xxxxx xxxxx podati xxxxxxx xxxxxxxxxx daňové xxxxxx xx 31. xxxxx rozhodného xxxx; xxxxxx podané xx xxxx lhůtě xxxxxxx xxxx vliv xx xxxxxxxx xxxx xx xxxxx xxx.
§30
Xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx přísluší:
1. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxx oblasti (§8 xxxx. 2). Xxxxx xxxxx xxxxxx ústřední xxxxxxxxxx xxxxxx xxxxxx xx 31. xxxxx xxxxxxxxxx xxxx; návrhy xxxxxx xx této xxxxx xxxxxxx xxxx xxxx xx xxxxxxxx xxxx xx xxxxx xxx;
2. rozhodovati x xxxxxxxx xxxxxxxxx x xxxxxxxx xxxxx §29 x. 1. Xxxxxxxxxx-xx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x návrhu xx 15. xxxxxxxx xxxxxxxxxx roku, xxxxxxxx x xxx xxxxxxxx xxxx II. xxxxxxx;
3. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx o xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx jiné xxxxxxx xxxxxxx (§8 xxxx. 2); nerozhodne-li do 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx přeřazení xxxx xxxx xx xxxxxxxx xxxx xx xxxxx xxx.
§31
Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx:
1. stanoviti xxxxxxx xxxxxxxxxxx výtěžek xxxxxxxxxxx na katastrální xxxxx x xxxxxxxxx, xxx xxx xxxxx xxxxxxxx x výkazu xxxxxxxx xxxxxxxxxxxxx xxxxxx; xxxxxxxxx-xx jej xx 30. listopadu xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxx;
2. stanoviti xxxxxxxxx x Xxxxxxx xxxxx násobky xxxxxx xxxxx §9 xxxx. 1; xxxxxxxxx-xx je xx 30. xxxxxxxxx xxxxxxxxxx roku, xxxxxxx xx xxxxxxxxxxxx financí. Xxxx xxxxxxx stanoví xxxxx toho, kolikrát xx xxxxx xxxxxxx xxxxxxxxxx xxx pěstování xxxxxx xxxxxxxxx v §9 odst. 1 xxxxxxxx větší xxx xxx pěstování ostatních xxxxxx;
3. xxxxxxxxxxx s xxxxxxxx xxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx do xxxx xxxxxxx xxxxxxx (§8 xxxx. 2); nerozhodne-li xx 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxx xxxx xx xxxxxxxx daně xx xxxxx rok;
4. xxxxxxxxxxxxx výnosové poměry xxxxxxxxxx xxxxxx x xxxxxxxxxx xxxxxxxx správě xxxxx xxxxx xxxxxxxxxx xxxx.
§32
Členství x zemědělských xxxxxxxx xxxxxxxx xx xxxxxx čestnou. Xxxxxxx xxxxxxxxxxxx daňových xxxxxx xxxx xxxxxxx postupovati xxxxx xxxxxx, nestranně x xxxxx nejlepšího xxxxxx x svědomí x zachovávati o xxxxxxx x komisi xxxxxxxxx.
§33
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx xxxxxx, jakož x xxxxx slibu xxxxx xxxxxx vyhlásí xxxxxxx xxxxxxx, pokud xxx o xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx v xxxxxx x ministrem xxxxxx, x Xxxxxxx xxxxx.
Xxxxxxxxx x xxxxxxxxx xxxxxxxxxx
§34
(1) Táž osoba xxxx býti uznána xx xxxxxxxxxxx domácnosti xxxxx u xxxxxxx xxxxxxxxxx x u xxxxx poplatníka xxxxx x jedné xxxx.
(2) Xxxx-xx xxxxxxxxxx u xxxx ze mzdy xxxxx roku xxxxxxxxxx xxxxx xxxxx §7 xxxx xxxxxx xxxxx xxxxx §9 xxxxxx xx xxx 26. xxxxxx 1947, x. 109 Sb., x xxxx xx xxxx, xxxxxx xx xxxx xx tento xxx xxxxxxx xxxxxxxxxx xxx xxxxx §§13 až 15.
§35
Ministr financí může
1. xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx jak xx do xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, tak xx do xxxxxxx xxxxxx,
2. xxxxxxx xxxxxxxx x zamezení nesrovnalostí x tvrdostí, xxx xx prováděním xxxxxx xxxxxx xxxxx xxxxxxxxxx,
3. xxxxxxx opatření x xxxxxxxx dvojího xxxxxxx x xxxxxxxxx, kde xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx na xxxxxxxx xxxxxxxxxx nebo xxxx xxxxxxxxx xxxxxx, x
4. xxxxxxxxx xxxxxxxxx x Xxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx daně xx xx pozemků xxxxxxxxx komposesorátům, xxxxxxxxxx xxxx xxxxxxxx xxxxxxx xxxxxxx.
§36
(1) Xxxxxxxx x xxxxxxxxxx xxxx xx xxx 1947 xxxx xxxxxxx xxxxxx všichni xxxxxxxxxx, xxxxx xxxxxxx xxxxxxxxx daňové xxxxxxxxxx, x xx xx 30. xxxxxx 1948.
(2) Xxxxxxxxxx xxx za xxx 1947 jest xxxxxxx ve xxxx xxxxxxxx xxxxxxxxx; xxxxx xxxxxxx xx 30. xxxxxx 1948 x xxxxx xx 30. xxxx 1948.
§37
(1) Příjem, xx xxxxxxx xxxxxxx x xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxx xxxxxx xxxxx 1948, základem xxx xxxxxxxx xxxx xxxxxxxxx x všeobecné xxxx xxxxxxxxx xxxxx zákona x xxxxxxx daních, xx xxxxx xxxxxxxx xxx xxxxxxxx a xxxxxxxxxxxx.
(2) Pozemky patřící x xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx jest xxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx berním rokem 1948 podrobeny pozemkové xxxx podle zákona x přímých xxxxxx, xx znění xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx. Xxxx-xx propachtovány, xxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxx xxxxx XX xxxxx zákona.
(3) Xxxxx ze dne 21. února 1946, č. 31 Sb., x xxxx x xxxxxx, se xxxxxxxxxx xxxxxxxxx rokem 1947 xx xxxxxx, xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx dani xx 31. xxxxxxxx 1946 xx xxxxxxx x xxxxxx xxxxxxxxx x rámci xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx i xx cenu xxxxxxx xxxxxxxx xxxxxxxx vzatých xxxxxx xxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxx. Úplaty x xxxx uvedené x xxxxxxxxx větě xxxxxxxxxxx záznamní xxxxxxxxxx xxxxx xxxxx xxxxx, xxxxxx X xxxxxxxx xxxxxxxx xx dne 29. xxxxxx 1941, x. 297 Xx., x záznamních povinnostech xxx xxxxx xxxxxx x provozní. Použivatelnost xxxxxxxxxx §2 tohoto xxxxxxxx nařízení se xxxxxxx.
(4) Xxxx xxxxxxxxxx xxxxxxxx (základem xxxx xxxxxxxxx) podle xxxxxx xx dne 31. xxxxx 1947, č. 185 Sb., x xxxxxxxxx xxxxxxxxxxx xxxxx x x xxxxxxxxx xxxxx x xxxxxxxxxx xxxxxxxxx xx xxxxxxx, u xxxx xxxxxxxxxxxxx zemědělské xxxx xx xxxxxx xxxxxx (xxxxxx), který xx xxx u xxxxxx xxxx xxxxxxxx xxxx xxxxxxxxx (xxxxxxxx xxx xxxxxxxx daně xxxxxxxxx), xxxxx xxxxxxx osoby xxxxxxxxxxx xxxxxxxxxx dani. Xxxxxxxxx jednorázová dávka xxxxx §3 xxxx. 1 xxxx. x) xxxxxx č. 185/1947 Xx. xxxxxx se x xxxxxx xxxxxxxxx x x daně, xxxxx xx xxxxxxxx xx xxxxxx zjištěný xxxxx předchozí xxxx, xxxxx poplatník byl xxxxxxxx dani důchodové.
§38
(1) Xxxxx ze xxx 19. února 1946, č. 30 Sb., x xxxx xxxxxx xxxxxxxxxxxxxxxx xxxxx x xxxxx xxxxxxxxx xxxx x xxxxxxxx xxxxxxxxxx monopolů, xx doplňuje xxxxx:
1. x §41 xxxx. 5 prvé xxxx xx xxxxxxxx xx xxxxx "... platiti xxx z xxxxxx", xxxxx xxxxx "nebo xxxxxxxxx xxxxxxxxxx xxxx",
2. §41 odst. 6 xx doplňuje xxxxx - třetí - xxxxx xxxxxx xxxxx" "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx na xxxxx xxxxxxxxxxx zemědělské xxxx, x xxxx xxxxxxxxx xxxx živnost xxxxxxxxx, uzenářskou nebo xxxxxxxxxx."
(2) Xxxxx ze xxx 14. xxxxx 1920, č. 262 Xx., o dani x masa, xx xxxxx předpisů xxx xxxxxxxx a xxxxxxxxxxxx, xx xxxxxxxx xxxxx:
1. x §1 odst. 2 prvé xxxx xx xxxxxxxx xx xxxxx "... xxxxxxx xxx x xxxxxx" xxxxx xxxxx "nebo xxxxxxxxx xxxxxxxxxx xxxx",
2. §1 xxxx. 3 xx xxxxxxxx xxxxx - xxxxxxx - xxxxx xxxxxx xxxxx: "Xxxxxxxxxx předcházejících xxx xx xxxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x xxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx nebo xxxxxxxxxx."
§39
(1) Xxxxx xxxxxxxxx xxxx podle §105 xxxx. 1 zákona x přímých xxxxxx xx xxxxxxx xxxxxxxxx xxxxxx rokem 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx pozemků xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xx 60 xxx xxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx, xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, jež xx xxxxxxxxx zemědělské daně. Xxxx oznámení vydá x xxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx financí.
(3) Xxxxxxxxxx §327 odst. 1 xxxx druhé xxxxxx x xxxxxxx xxxxxx xx xxxxxxx; xxxxxxx se xx xxxxxxxxx xxx vyměření xxxxxxxxx xxxx na xxxxx xxx 1947.
§40
X xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx platí xxxxxxx xxxxxxxxxx xxxxxx x přímých xxxxxx, xx znění xxxxxxxx xxx měnících x xxxxxxxxxxxx; xxxxx xxx x xxxxxxxx x xxxxxxxx, xxxxx obdobně xxxxxxxxxx zákona č. 31/1946 Sb.
§41
Xxxxx xxxxx xxxxxx xxxxxxxxx dnem xxxxxxxxx; xxxxx xxxx xxx xxxxxxxxxxx xxx po xxxx xx xxx 1947; xxxxxxx xxx xxxxxxx xxxxxxx.
Xx. Beneš x. r.
Gottwald x. x.
Xx. Xxxxxxxx x. x.
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx výtěžku všech xxxxxxx | |||||
| xxxxx pozemků | 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 výměře všech xxxxxxx xxx 50 xx činí zemědělská xxx za xxxxx xxxxx xxxxxx Xxx: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx pozemků | |||||
| všech xxxxxxx | 35 Xxx | 40 Kčs | 45 Xxx | 50 Xxx | 55 Kčs | 60 Xxx |
| x xx | xxxx zemědělská xxx Xxx: | |||||
| 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 |
| Xxx celkové xxxxxx xxxxx xxxxxxx xxx 50 ha xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Kčs: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Tabulka xxxxxxxxxx xxxx pro xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx pozemků | |||
| všech pozemků | 65 Xxx | 70 Xxx | 75 Xxx | 80 Xxx a xxxx |
| x xx | xxxx zemědělská 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 daň xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx |
| x ha | činí 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 xxxxxxx xxx 50 xx xxxx zemědělská daň xx xxxxx xxxxx xxxxxx Kčs: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 30 Xxx | 35 Kčs | 40 Kčs | 45 Xxx | 50 Kčs |
| v xx | xxxx xxxxxxxxxx xxx Kčs: | ||||
| 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 |
| Při xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx hektar Kčs: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Tabulka xxxxxxxxxx xxxx pro xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx pozemků | |||
| všech xxxxxxx | 55 Xxx | 60 Kčs | 65 Xxx | 70 Kčs x xxxx |
| x xx | xxxx 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 xxxxxxx xxxxxx všech pozemků xxx 50 ha xxxx zemědělská xxx xx každý další xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx pozemků | 5 Kčs | 10 Xxx | 15 Xxx | 20 Kčs |
| v xx | xxxx xxxxxxxxxx xxx 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 ha xxxx xxxxxxxxxx xxx xx xxxxx xxxxx hektar Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 25 Xxx | 30 Xxx | 35 Xxx | 40 Xxx 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 všech xxxxxxx xxx 50 xx činí xxxxxxxxxx xxx xx xxxxx xxxxx hektar Kčs: | ||||
| 570 | 700 | 830 | 960 | |
Xxxxxxx zemědělské daně xxx pícninářskou xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Kčs | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx | 30 Kčs |
| v xx | xxxx 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 xxxxxx všech xxxxxxx xxx 50 xx xxxx zemědělská xxx xx xxxxx xxxxx hektar Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx xxxxx pozemků | při xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | Xxx xxxxxxx xxxxxx všech xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx pozemků | ||
| v xx | 35 Xxx | 40 Xxx x xxxx | x xx | 35 Xxx | 40 Xxx x xxxx |
| xxxx xxxxxxxxxx xxx Xxx: | xxxx 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 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 | |
Xxxxxx předpis x. 49/1948 Xx. xxxxx xxxxxxxxx xxxx 14.4.1948.
Xx xxx xxxxxxxx xxxxxx xxxxxxx xxxxx xxxxx x xxxxxxxxx.
Xxxxxx xxxxxxx x. 49/1948 Xx. xxx xxxxxx xxxxxxx xxxxxxxxx č. 77/1952 Sb. x xxxxxxxxx od 22.12.1952.
Znění xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxx xxxxxxxx předpisů x odkazech xxxx xxxxxxxxxxxxx, xxxxx xx xxxx xxxxxx derogační xxxxx xxxxx xxxxxxxxx xxxxxxxx předpisu.