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 Xxxxxxxxxxxxxx usneslo xx na tomto xxxxxx:
Daňová xxxxxxxxx
§1
(1) Zemědělské xxxx xxxxxxxxx xxxxxxx xxxxx, které xxxxxxxxx xx xxxxxxx xxxx xxxxxxxxxx hospodářství xx xx xxxxxx xxxxxxxx xxxxxxx pozemků x xxxxxxxxxxxx xxxxxxxx.
(2) Provozuje-li xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx, podléhá xxxxxxxxxx xxxx xxx, xxxxxxx-xx x xxx xxxxxx x xxxx xxxxx xxxxxxxxxx xxx xxxxx, pokud nestačí - xxxxx v xxxxxxxxxxx hospodářství plně xxxxxxxxxx - xx xxxxxxx xxxxx. Xxxx xxxxxxxx nemusí xxxx xxxxxxx u xxxx xx 21 let xxxx x x xxxx, xxxxx x xxxxxxxxxxx xxxxxxxxxxxx nemohou xxxxxxxxx pro stáří, xxxxx, invaliditu nebo xxxxxxxxxx xxxxxxx xxxxxx, xxxxx jiné xxx x xxxxxxxxxxxxxx xxxxxx.
(3) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx fysických xxxx společně xx xxxxxxx xxxx (xx xx. xxxxxxx), xxxxxxxxx xxxxxxxxxx xxxx společně. Xxx xxx xxxx xxxx xxxxxxx x xxxxx podmínka stanovená x xxxxxxxx 2; xxxxxxx tam stanovené xxxxx xxxxxxx. X xxxxxxx (xxxxx a xxxxxx) xx xxxxxxxxxxx, xxxxxx-xx xxxxx prokázáno, xx zemědělské hospodářství xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
(4) Xxxxxxxxxxx (xxxxxxxxxxx) xxxxxxxxxxx xx xxxxxxxx tak, xxxx xx xxxxxxxxxx xxx xx xxxx.
§2
(1) Xxxxxxxxxxx hospodářstvím xx xxxxxx všech xxxxxxxxxxx předmětů x xxxx, xxxxx xxxxx xxxxxxxxxxx xxxxx a xxxxxx xxxxxx xxxxxxxxxxx, xxxxxxxxx nebo xxxxxxxxxxxx xxxx xxxxxxxx xxxxx, x výjimkou účastí xx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx papírů x xxxxxxxxx xxxxxx.
(2) Xxxxxxxxx-xx xxxxx xxxxxxx v §1 xxx xxxx xxxx zemědělských xxxxxxxxxxxx, xxxxxxxx se všechny xx xxxxx zemědělské xxxxxxxxxxxx.
§3
K xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxx též:
1. xxxxxxxx xxxxxx, xxxxx xx xxxxxxxx na xxxxxxxxxx xxxxxxx vlastního xxxxxxxxxxxx a pokud xxxxxx xxxxxx xxxx xxxxxxxxx x převážně xxxxxxxxxxx samostatnými průmyslovými xxxxxxx (xxxxxx, xxxxx, xxxxxxxxx, xxxxxxxx, xxxxxxxx, xxxxxxxxx x pod.) xxxx x xxxxx xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxxx xxxxxx (x xxxxxxxxxx, xxxxxxxxx, sušírnách, xxxxxxxxxxxx, chovatelských farmách x xxx.);
2. dobývání xxxxxxxx xxxxxxxxxxx xxxx, xxxxx xxxxxxxxx x xxxxxxx xxxxxxxxxx, xx xxxxxxxx xxxxxxxxx pod x. 1;
3. prodej xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxxxx x drobném, xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxx x xxxxxxxx k uvedenému xxxxx;
4. vedlejší xxxxxxxxxx (xxxxxxxxxxx, xxxxx xx xxxx, xxxxx xxx x xxx.), xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx x xxxxxxx xx živnostensku.
§4
Xxxxxxxxxxx, xxx xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx xxxx vlastní, xxxxxxxxxx xx xxxxxxxx xx obhospodařování xx xxxxxxxx jiného xxxxxxxx xxxxxx.
§5
Xxxxxx-xx xx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx (§§1 xx 4) xx společnému provozování xxxxx xxxxxxxxxxxx hospodářství xx společenstvo (xxxxxxxx) xxxx xxxx xxxxxxxxxx xxxxxxxx x neuzavřeným xxxxxx xxxxx, xxxxxxxxx xxxxxxxxxx xxxx xxx, xxxx xx svá xxxxxxxxxx hospodářství provozovali xxxxxxxxxx na xxxxxxx xxxx.
§6
Xxxxxxxxx období
Daň se xxxxxxxx xxxxxxxxxx xx xxxxx kalendářní rok xx xxxx xxxxxxxx.
Xxxxxx sazby
§7
(1) Daň xx xxxxxxxx xxxxxxx xxxxxxxx x tabulkách xxxxxxxxxxx k xxxxxx xxxxxx.
(2) Xxx xxxxxxxxx xxxx xxxx xxxxxxxx:
1. xxxxxxx oblast (xxxxxxxx, xxxxxxxxxx, xxxxxxxxxxxx xx xxxxxxxxxxx), xx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx jeho xxxxxxxx xxxx, x
2. xxxxxxx xxxxxx všech xxxxxxx x xxxxxxxxxxxx xxxxxxxx x jejich průměrný xxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx 30. xxxxxx xxxxxxxxxx xxxx.
§8
(1) Pro zjištění, xx xxxxx výrobní xxxxxxx leží xxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxxxx xxxxxxxx, jimiž se xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx.
(2) Jednotlivá xxxxxxxxxxx xxxxx, xx xxxxxxx xxxxxxxxxx zemědělská xxxxxxxxxxxx, xxxxx však býti xxxxxxxxx (§31 x. 3 x §30 x. 3) xx xx xxxxxxx oblasti, xxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx území, xx případě xxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxxxxxx xxxxxxxx.
§9
(1) Xxx xxxxxxxxx xxxxxxx xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx chmele, xxxxx xxxx, xxxxxx nebo xxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxxxx (xxxxxxxxxxxx x xxxxxxxxx), školkařství, ovocnictví x rybnikářství xxxxxxxx, xxxxx se xxxxxxx xxxxxxxx uvedeným x §31.
(2) Xxxxxxxx katastrální xxxxxxx xx xxxxxx, xxxx-xx xx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxxx v hektarech.
(3) Xxx xxxxxxxxx celkové xxxxxx všech pozemků x katastrálním xxxxxxxx x xxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx se xxxxxxxx x k xxxx xxxxxx ladem.
§10
(1) Xxx xx xxxxxxxxx sníží, xxxx-xx x zemědělském xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx více xxx 15 % celkové xxxxxx všech xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxx xxx snížení xxxx xxxxx xxxxxxxx 1 vyhlásí xxxxxxx xxxxxxx v Xxxxxxx xxxxx.
§13
(1) Poplatníkům xxxxxxxx x §1 xxxx. 2 xx daň xxxxx:
1. o 480 Xxx xx druhého xxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx,
2. o 480 Xxx na xxxxx xxxx,
3. x 540 Xxx na druhé xxxx,
4. x 600 Xxx xx třetí x xx každé xxxxx xxxx a
5. x 480 Xxx xx xxxxxxx x xxxxxx.
(2) Podle odstavce 1 xx xxxxxxxx:
x) x druhého xxxxx xxxxxxx x u xxxxxxxxxxx xxxx xxx x xxx, xxxxx xxxx x xxxxxxxxxxx xx spotřebním xxxxxxxxxxxx, x
x) x xxxxxxxxx xxxx x x xxxxxx x těm, xxxxx jsou x xxxxxxxxxxxx xxxxxxxxxx.
(3) Stejně xxxx xxxx posuzují xx též xxxxxxx, xxxxxxxxxx, xxxxxxxxxx a xxxxxxxxx.
(4) Xxxxxx jako xxxx xx xxxxxxxx xxx xxxxxxxxx sourozenci, xxxxxxxxx synovci x xxxxxxxxx xxxxxx xxxxxxxxxx xxxx jeho manželky (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(5) Stejně xxxx xxxxxx xx xxxxxxxx xxx xxxxxxxxx, xxxxxxxxx xxxxxx, pěstouni, xxxxxx, snachy, xxxxx x tchýně xxxxxxxxxx xxxx xxxx manželky (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(6) Xxxxxx xxxx xxxxxx se xxxxxxxx xxx xxxxxxx xxxxxxxxxx, xxxxxxx synovci x xxxxxxx xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx xxxxx neschopni x x xxxx xxxxxxxxxx.
(7) Xxxxx, xx které xx xxxxxxxxxx xxxxxxx xxx podle xxxxxxxxxxx xxxxxxxx, xxxxxxxx se xxxx jako xxxxxxxxxxx xxxxxxxxxx.
(8) Xxxxxxxxxx xxxxxxxxxx xxxx x xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, xxxxx-xx se xxxx xxxxxxx xxxxxxx x xxxxx domácnosti x xxxxxxxx z xxxxxx xxxxxxxxxx. Spotřební xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx. Xxx osoba xxxx xxxx býti xxxxxx xx xxxxxxxxxxx xxxxxxxxxx pouze x xxxxxxx xxxxxxxxxx.
(9) Xxxxxxxxxx xxxxxxxxxx je x xxxxxxxxxxxx zaopatření, poskytuje-li xxxx xxxxx-xx mu xxxxxxxxx převážně xxx, xxxxxx x ošacení. Xxxxxxxxxxx se xxxxxx xxx xxxxxxxxxxx xxxxxxx. X xxxxxxxxxx nejde, xx-xx xxxxxxxxxx - xxxxxxxxx xxxxxxxxx - xxxxxxx příjmy, xxxxxxxxxxx x xxxx xxxxxx.
(10) Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxx xxxx xxx, xxxxx nežijí trvale x xxxxxxxx (manželkou) xx xxxxxxxx domácnosti, xxxxx se xxx x 480 Xxx, xxxx-xx nárok xx xxxxxxx xxxx xxxxx xxxxxxxx 1 x. 2.
(11) Xxxxxxxxxxx, kteří xxxxxxxxx nejméně xxx xxxx, x. x. xxxx je v xxxxxxxxxx xxxxx xx xxxxxx čtrnáctého roku, xxxxx xx xxx x 480 Xxx, xxxxxx-xx xxxxx xx xxxxxxxx téže xxxxx xxxxx xxxxxx x xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx. Omezení xx xxxxxxxxxx xxxx xxxxxxx, xxxxxxxx se xxxx xxxxx xxxxxxx xxxxxx xxxxxxx, politické xxxx xxxxxx persekuce.
§14
Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx jednotlivé xxxxxxx xxxxx (§1 odst. 2)
x) xxxxxxx invalidé x xxxxx xxxx xxxxx xxxxxxx války, xxxxx xxxx xxxxx xx zaopatřovací xxxxxxx xx xxxxxx xxxxxxxx xxx poškození xxxxxx xxxx xxxx,
x) xxxxxxxx (xxxxxxxxx) invalidé x xxxxxxx xxxxxxxx invalidé, xxxx xxx xxxxxxxxx xxxxxx nebo xxxx xxxxx xxxxxxxxxxxx xxxxxxx xx státní xxxxxxxx xxxx xxxxx xxxxxxxx x xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, nebo
c) xxxx xxxxx xxxxxxx xxxx xxxxxxx xxxxx (xx xx. nevidomí, zmrzačení x pod.), xx xxxxxxx xxxxxxxxxx, xx xxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx duševně xxxxx,
xxxxx xx xxx xxx xxx xxxxxx xxxxxxxxxx xx 20 % xx do 44 % xxxxxx x 480 Kčs a xxx stupni xxxxxxxxxx xxxx 44 % x 960 Xxx. Xxx xxx se xxxxxxxxxxx, xx xxxxxx xxxxxxxxxx u invalidů, xxxxxxxxxxxx xxxxxxx x xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx zemědělské xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 odst. 2) xxxxx xxxx xxxxxxxxx xxxxxxx xx xxxxxxx legionářích (xxxxx xx dne 24. xxxxxxxx 1919, č. 462 Xx., x xxxxxxxxxxxx xxxx legionářům) x příslušnících národního xxxx xx xxxxxxxxxx (xxxxx xx xxx 19. prosince 1946, č. 255 Sb., x xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx v xxxxxxxxx x o xxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxx za xxxxxxxxxx), xx xxxxxxx xxxxxxxx xxxxxxxx x xxxxxxx, xxxxxx xxxx xxxxxxxxx xxxxxxxxx, xxxxx xx jim daň x 480 Xxx.
§19
Xxxxx na xxxx
(1) Xxx se přiměřeně xxxxx pro xxxxxxxx xxxxxx, xxxxx poplatníka (§1 xxxx. 2) xxxxxxxxx xxxxxxxx, avšak xxxxxxxxxxxx snížení xxxx xxxxx §§13 xx 15.
(2) Xx takové xxxxxxxx poměry xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx, x xxxx xx xxxxxxxxx právně xxxxxxx, xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx x xxxxx xxxxxxxxx xxxx xxxxxxxx xxxx x xxxxx xxxxxxx xx xxxxxxx xxxxxx x xxxxxxxxxxx xxxx xxxxxxxxxxxx xx druhého xxxxxx, nákladné xxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx x xxxxxxx xxxxxxx.
(3) Xxxxxxx xx sníží daň xxxxxxxxxxx xxxxxxxx x §1 odst. 3, xxxx-xx xxxxxxxx xxxxxxx x xxxxxxxxxx 1 x 2 splněny x xxxx, xxxxx xxxxxxxxx zemědělské hospodářství xxxxxxxx xx xxxxxxx xxxx.
(4) Xxxxxxxx pro xxxxxxxxx přiměřené xxxxx xxxxxxx ministr xxxxxxx x Úředním listě.
(5) X xxxxx xxxxx xxxxxx x xxxxxxxx.
Počátek a xxxxx xxxxxx xxxxxxxxxx
§20
(1) Xxxxxxxxxx, xxxxx začali xxxxxxxxxxx xxxxxxxxxx hospodářství, podléhají xxxx xxxxxxxxx xxxxx, x xxxx zemědělské xxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx xx xxxx xxxxxxxx, jestliže ještě 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx neprovozovali.
(2) Xxxxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx hospodářství, xxxxxxxxx xxxx končíc rokem, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxx xx xxxx xxxxxxxx, xxxxxxxx xxx 30. června xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(3) Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx roku xxxxxxxxx tak, xx xxxxxx obhospodařovaných xxxxxxx xxxxxxxxxxx 50 ha, xxxxx se poplatník xxxxxxxxxxx xxxx xxxxx xx xxx xxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx bylo xxxxxxxxx.
§21
(1) Xxx začne xxxx xxxxxxxx provozovati xxxxxxxxxx xxxxxxxxxxxx, je xxxxxxx xxxxxxxx xx xxxxxxxxx berní xxxxxx xx 30 xxx. Xxxxxxxxx jsou povinni xxx xxxxxxxx, a xx do 30 xxx xx odevzdání (xxxxxxxxx) xxxxxxxxxxxx.
(2) Xxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxx, xxxxxxxxx-xx skutkovou xxxxxxxx xxxxxxxxx činu, xxxxxxxxxx xxxxxxx do 5.000 Xxx, x xx x xxxxxxxx.
§22
Xxxxxxxxx xxxx
(1) Xxxxxxxxx xx povinen xx xxx sám vypočísti x xxxxxxxxx ji xxxxxxxxxxx xxxxxxx úřadu xx 31. ledna xx xxxxxxxx xxxxxxxxxx xxxx.
(2) Xxxxxx-xx xxx xxxxxxxxx xxxx, je xxxxxxx xxxxxxx, xxxx-xx xxxxxxxxxx více xxx 2.000 Xxx, xxxxxxxxx 2 % xxxxxxxx x xxxxxxxx x xxxxxxxxxx k 31. xxxxx, 30. xxxxx, 31. červenci x 31. říjnu.
§23
Xxxxx s xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx xxxxx xxxxxxxxx x xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxx xxx xxxxx x xxxx, xxxxx xxxxxxxxxx hospodářství xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
§24
Přiznání
(1) Xxxxx, xxx xx xxxxxxx xxxxxxx xxxxxxxxxxx xxx, jest xxxxxxx xxxxxx xxxxxxxxxx xx 31. xxxxx xxxxx xxxxxx přiznání x xxxxx xxxxxxxxxxx xxxxxxxxxx pro xxxxxxxx xxxx xx xxxxxxxx xxx. Mimo to xx xxxxxxx xxxxxx xxxxxxxx xxxxx, xxx xxxx berní xxxxxxx x xxxxxx přiznání xxxxxx. Vzor xxxxxxxx xxxx x způsob xxxx podání stanoví xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxx-xx xxxxxxxxx xxxxxxxx xxxx, xxxx býti daň xxxxxxx xx x 10 %; xxxxxxx xx splatné xx 60 xxx ode xxx xxxxxxxx předpisného xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
§25
Xxxxxx xxxxxxxxxxx
(1) K xxxxxxxx zemědělské xxxx xx příslušná xxxxx xxxxxx, v jejímž xxxxxx měl xxxxxxxxx xxxxxxxx (xxxxx) xxxxxx xxxxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxx xxxxx xxxxxx xxxxxx xxxxx xxxxxxxx (xxxxx) poplatníkova, xx příslušná xxxxx xxxxxx, x xxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxx xxxx největší část. Xxxxx-xx místní xxxxxxxxxxx xxxxxx ani xxxxx xxxxxxxx, určí ji xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxxxx 1 xxxxx xxxxxxx xxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx xxxxx x xxxxxxxx národního xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx).
§26
Xxxxxxxxxx x xxxxxxxx xxxx
(1) X vyměření xxxx xxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx předpisným xxxxxxxx. Xxxxxx vyloží místní xxxxxxx xxxxx do 7 xxx xx xxxxxx k xxxxxxxxx xxxxxxxxxx po dobu 30 dnů.
(2) Xxxxxxx x xxxx xxxxxxxx xxxxxxx vyhlásí xxxxxx xxxxxxx xxxxx xxxxxxxxx xx xxxxxx xxxxxx xxxx jiným xxxxxxxx x místě obvyklým.
(3) Xx xxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxx xxxx vyložení x xxxxx xxx berní xxxxxx.
§27
Odvolání
(1) Xx xxxxxxxx xxxx xxx se xxxxxxx xxxxxxxx x xxxxxxxxx xxxxx xxxxxx xx 60 xxx xxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxx u xxxxxxxx národního xxxxxx.
(2) X téže xxxxx xxxxx xxxxxxxxxx xxxxxx x xxxxxxxxx xxxxx xxxxxx žádost xx xxxxxxx xxxxxx xxx xxxxxxxx xxxx. Xxxx xxxxxx xxxxxxx xxxxxxx xx xxxxxxxx xxxxx xx xx dne xxxxxxxx xxxxxxxxxxx xxxxxxxx x xxxx xxx xxxx jen xx xx xxxxxx.
(3) O xxxxxxxx xxxxxxxxx x xxxxxxxx xxxxxxxxx xxxxxxxx xxxx II. stolice, xx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx.
Zemědělské xxxxxx xxxxxx
§28
(1) X xxxxx zemědělské xxxx xxxxxxxxxxx xxxxxx xxxxxxx výbory svými xxxxxxxxxxxx daňovými xxxxxxxx, xxxxxxx zemědělské xxxxxx xxxxxx x ústřední xxxxxxxxxx xxxxxx xxxxxx.
(2) Xxxxx xxxxxxxxxx daňové xxxxxx místního národního xxxxxx (místní xxxxxxxxxx xxxxxx xxxxxx) xxxx: xxxxxxxx místního xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, xxxxxxxx místního xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, xxxxx xxxx xxxxxxx, xxxxx xxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxx zemědělské xxxxxx komise xx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx.
(3) Xxxxxxx xxxxxxxxxx xxxxxx xxxxxx se xxxxxxx při berní xxxxxx x tvoří xx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx zástupce, zemědělský xxxxxxxx (xxxx zástupce), xxxxxxxx xxxxx xxxxxx, xxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxx xxxxx xxxxxxx volení xxxxxxxx xxxxxxxx xxxxxxx. Ministr xxxxxxx může xxx xxxxx xxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxx xxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx xxxxxxxxxx daňové xxxxxx je xxxxxxxx xxxxxxxxx xxxxxxxxx výboru xxxx xxxx xxxxxxxx.
(4) Xxxxxxxx xxxxxxxxxx daňová xxxxxx se xxxxxxx xxx ministerstvu financí x xxxxx xx xxxxxxxx: xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x xxxxxx, xxxxxxxxxxxx xxxxxxx, zemědělství x xxxxxxxxx reformy x xxxxxx, xxxxxxxx xxxxxxxxx xxxxxx x Xxxxx, xxxxxxxx xxxxxxxxx xxxxxx v Xxxx x xxxxxx expositury x Ostravě, xxxxxxxx xxxxxxxxxx xxxxxxxxxxx x Xxxxx x zemského xxxxxxxxxx ředitelství x Xxxx, x to xx xxxxxx xxxxxxxx, x po čtyřech xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx x xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx ministerstva xxxxxxx.
§29
Místním xxxxxxxx výborům (xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx) xxxxxxxx:
1. x xxxxxxx, kde xxxx xxxxxxxxxxx xxxxxxx xxxxxxxx x xxxxxxxxxxxxx xxxxxx, xxxx xxx xxx x xxxxxx nelze xxxxxxxx, xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx na katastrální xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx na xxxxxxxx xxx x xxxxxx úhrnných xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxxxx xxxxx [§6 xxxx. 19 vládního xxxxxxxx xx xxx 23. xxxxxx 1930, x. 64 Xx., xxxx xx částečně xxxxxxxxx xxxxx II, XXX x XX xxxxxx o pozemkovém xxxxxxxx a xxxx xxxxxx (katastrálního xxxxxx)]. Xxxxxx-xx xxxxxx xxxxxxxxxx xxxxxx xxxxxx návrh xx 31. xxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxx xxxxxx;
2. xxxxxxxxxx xxxxxxxxx jednotlivých xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx výrobní oblasti (§8 xxxx. 2). Xxxxx nutno xxxxxx xxxxxxx xxxxxxxxxx daňové xxxxxx do 31. xxxxx xxxxxxxxxx xxxx; xxxxxx xxxxxx po xxxx xxxxx xxxxxxx xxxx xxxx na xxxxxxxx xxxx xx xxxxx xxx.
§30
Xxxxxxxx zemědělským daňovým xxxxxxx xxxxxxxx:
1. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx katastrálních xxxxx xx jiné xxxxxxx oblasti (§8 xxxx. 2). Návrh xxxxx xxxxxx xxxxxxxx xxxxxxxxxx daňové xxxxxx xx 31. xxxxx xxxxxxxxxx xxxx; xxxxxx xxxxxx xx xxxx xxxxx nemohou míti xxxx xx xxxxxxxx xxxx xx xxxxx xxx;
2. rozhodovati s xxxxxxxx xxxxxxxxx o xxxxxxxx podle §29 x. 1. Xxxxxxxxxx-xx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx o xxxxxx xx 15. prosince xxxxxxxxxx xxxx, rozhodne x xxx xxxxxxxx xxxx XX. xxxxxxx;
3. xxxxxxxxxxx s xxxxxxxx xxxxxxxxx x přeřazení xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx výrobní xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx rozhodného xxxx, nemůže xxxxxxxxx xxxx xxxx xx xxxxxxxx xxxx za xxxxx rok.
§31
Ústřední zemědělské daňové xxxxxx xxxxxxxx:
1. xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxx na katastrální xxxxx x xxxxxxxxx, xxx xxx xxxxx xxxxxxxx x výkazu xxxxxxxx xxxxxxxxxxxxx xxxxxx; xxxxxxxxx-xx jej do 30. listopadu xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxx;
2. stanoviti xxxxxxxxx x Xxxxxxx xxxxx xxxxxxx výměry xxxxx §9 odst. 1; nestanoví-li xx xx 30. xxxxxxxxx xxxxxxxxxx roku, xxxxxxx xx ministerstvo xxxxxxx. Xxxx xxxxxxx stanoví xxxxx xxxx, xxxxxxxx xx xxxxx výtěžek xxxxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxxxx v §9 odst. 1 xxxxxxxx xxxxx xxx xxx xxxxxxxxx ostatních xxxxxx;
3. xxxxxxxxxxx s xxxxxxxx platností o xxxxxxxxx xxxxxxxxxxxx katastrálních xxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. prosince xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxx vliv xx vyměření xxxx xx xxxxx xxx;
4. xxxxxxxxxxxxx výnosové xxxxxx xxxxxxxxxx xxxxxx a xxxxxxxxxx xxxxxxxx xxxxxx xxxxx sazeb xxxxxxxxxx xxxx.
§32
Xxxxxxxx x xxxxxxxxxxxx xxxxxxxx xxxxxxxx je xxxxxx xxxxxxx. Xxxxxxx xxxxxxxxxxxx daňových xxxxxx xxxx povinni xxxxxxxxxxx xxxxx xxxxxx, xxxxxxxxx x xxxxx xxxxxxxxxx xxxxxx x xxxxxxx x xxxxxxxxxxx o xxxxxxx x xxxxxx xxxxxxxxx.
§33
Xxxxx xxxxxxxxx zemědělských xxxxxxxx xxxxxx, xxxxxxx xxx komisí, jakož x xxxxx xxxxx xxxxx xxxxxx vyhlásí xxxxxxx financí, pokud xxx o xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx komisí x xxxxxx x xxxxxxxxx xxxxxx, x Úředním xxxxx.
Xxxxxxxxx x závěrečná xxxxxxxxxx
§34
(1) Xxx osoba xxxx býti xxxxxx xx xxxxxxxxxxx domácnosti xxxxx u jednoho xxxxxxxxxx a x xxxxx poplatníka pouze x xxxxx xxxx.
(2) Xxxx-xx poplatníku x xxxx xx xxxx xxxxx roku xxxxxxxxxx xxxxx xxxxx §7 xxxx daňová xxxxx xxxxx §9 xxxxxx xx xxx 26. xxxxxx 1947, x. 109 Sb., o xxxx ze xxxx, xxxxxx xx xxxx xx tento xxx xxxxxxx xxxxxxxxxx xxx xxxxx §§13 xx 15.
§35
Xxxxxxx xxxxxxx xxxx
1. xxxx rozčleniti xxxxxxx xxxxxxxxxx xxxx xxx xx do xxxxxxxxxx xxxxxxxxxxxxx výtěžku, xxx xx xx xxxxxxx xxxxxx,
2. xxxxxxx opatření x zamezení xxxxxxxxxxxxx x xxxxxxxx, xxx xx prováděním tohoto xxxxxx mohly xxxxxxxxxx,
3. xxxxxxx xxxxxxxx k xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxx, xxx xx xxxxxxxxxx hospodářství xxxxxxxxx na xxxxxxxx xxxxxxxxxx xxxx jemu xxxxxxxxx xxxxxx, x
4. xxxxxxxxx xxxxxxxxx v Xxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx xxxx xx do xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxx právním xxxxxxx.
§36
(1) Xxxxxxxx x xxxxxxxxxx dani xx xxx 1947 jsou xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx, kteří xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx, x xx do 30. xxxxxx 1948.
(2) Xxxxxxxxxx xxx za xxx 1947 jest xxxxxxx xx xxxx xxxxxxxx splátkách; první xxxxxxx xx 30. xxxxxx 1948 a xxxxx xx 30. xxxx 1948.
§37
(1) Xxxxxx, xx xxxxxxx výtěžek x xxxxxxx xxxxxxxxxxxx hospodářství, xxxxx xx xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxx xxxxxx xxxxx 1948, xxxxxxxx pro xxxxxxxx xxxx důchodové x všeobecné xxxx xxxxxxxxx xxxxx zákona x přímých xxxxxx, xx xxxxx xxxxxxxx xxx měnících x xxxxxxxxxxxx.
(2) Xxxxxxx patřící x zemědělskému hospodářství, xxxxx xxxx předmětem xxxxxxxxxx daně, nejsou xxxxxxxxx xxxxxx xxxxx 1948 xxxxxxxxx pozemkové xxxx xxxxx xxxxxx x xxxxxxx xxxxxx, xx xxxxx předpisů xxx xxxxxxxx x xxxxxxxxxxxx. Xxxx-xx propachtovány, xxxxxxx pachtovné xxxxxxx xxxx xxxxx hlavy XX téhož xxxxxx.
(3) Xxxxx xx xxx 21. února 1946, č. 31 Sb., x xxxx x xxxxxx, se xxxxxxxxxx xxxxxxxxx xxxxx 1947 xx úplaty, xxxxx přijaly xxxxx xxxxxxxxxxx zemědělské xxxx xx 31. xxxxxxxx 1946 za xxxxxxx x xxxxxx xxxxxxxxx x xxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx i xx xxxx vlastní xxxxxxxx předmětů xxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxxxx hospodářství. Xxxxxx x ceny xxxxxxx x předchozí větě xxxxxxxxxxx záznamní povinnosti xxxxx xxxxx xxxxx, xxxxxx X vládního xxxxxxxx ze dne 29. xxxxxx 1941, x. 297 Xx., x záznamních xxxxxxxxxxxx xxx xxxxx xxxxxx x xxxxxxxx. Použivatelnost xxxxxxxxxx §2 tohoto xxxxxxxx xxxxxxxx se xxxxxxx.
(4) Xxxx xxxxxxxxxx xxxxxxxx (základem xxxx xxxxxxxxx) xxxxx zákona xx xxx 31. xxxxx 1947, č. 185 Sb., x xxxxxxxxx jednorázové xxxxx x x xxxxxxxxx xxxxx z xxxxxxxxxx xxxxxxxxx xx xxxxxxx, x xxxx xxxxxxxxxxxxx xxxxxxxxxx xxxx xx rozumí xxxxxx (xxxxxx), který by xxx x xxxxxx xxxx xxxxxxxx xxxx xxxxxxxxx (xxxxxxxx pro xxxxxxxx xxxx xxxxxxxxx), xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx dani. Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxx §3 odst. 1 xxxx. x) xxxxxx č. 185/1947 Xx. vyměří xx x xxxxxx xxxxxxxxx x z xxxx, xxxxx by xxxxxxxx xx xxxxxx xxxxxxxx xxxxx předchozí věty, xxxxx xxxxxxxxx byl xxxxxxxx xxxx důchodové.
§38
(1) Xxxxx xx xxx 19. xxxxx 1946, č. 30 Sb., o xxxx úpravě xxxxxxxxxxxxxxxx xxxxx v oboru xxxxxxxxx daní a xxxxxxxx finančních xxxxxxxx, xx xxxxxxxx takto:
1. x §41 xxxx. 5 xxxx větě xx zařazují xx xxxxx "... xxxxxxx xxx x xxxxxx", xxxxx xxxxx "nebo xxxxxxxxx xxxxxxxxxx dani",
2. §41 odst. 6 xx doplňuje xxxxx - xxxxx - xxxxx xxxxxx znění" "Xxxxxxxxxx předcházejících xxx xx nevztahují xx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, i xxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx nebo xxxxxxxxxx."
(2) Xxxxx ze xxx 14. xxxxx 1920, č. 262 Xx., x dani x xxxx, ve xxxxx xxxxxxxx xxx xxxxxxxx x doplňujících, xx xxxxxxxx xxxxx:
1. x §1 xxxx. 2 prvé xxxx xx zařazují xx xxxxx "... platiti xxx x xxxxxx" xxxxx xxxxx "xxxx xxxxxxxxx xxxxxxxxxx xxxx",
2. §1 xxxx. 3 xx xxxxxxxx xxxxx - xxxxxxx - xxxxx tohoto xxxxx: "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xx xxxxx podléhající xxxxxxxxxx xxxx, i xxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
§39
(1) Xxxxx pozemkové xxxx podle §105 xxxx. 1 xxxxxx x xxxxxxx daních xx xxxxxxx xxxxxxxxx xxxxxx xxxxx 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx xxxxxxx zapsaní xxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx jsou xxxxxxx xxxxxxxx xx 60 xxx xxx xxx vyhlášení xxxxxx xxxxxx xxxxxxx, xxxxx xxxxxxx x zemědělskému xxxxxxxxxxxx, jež xx xxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxxxx vydá x způsob xxxxxx xxxxxxx xxxxxxxxxxxx financí.
(3) Xxxxxxxxxx §327 xxxx. 1 xxxx xxxxx xxxxxx x přímých xxxxxx se zrušuje; xxxxxxx xx xx xxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxx xx xxxxx xxx 1947.
§40
V xxxxxxxxx xxxxx xxxxxxx neupravených platí xxxxxxx xxxxxxxxxx xxxxxx x xxxxxxx xxxxxx, xx znění xxxxxxxx xxx xxxxxxxx a xxxxxxxxxxxx; xxxxx jde x poplatek x xxxxxxxx, xxxxx obdobně xxxxxxxxxx xxxxxx č. 31/1946 Sb.
§41
Xxxxx xxxxx xxxxxx xxxxxxxxx dnem xxxxxxxxx; xxxxx xxxx xxx xxxxxxxxxxx xxx po xxxx za xxx 1947; xxxxxxx jej xxxxxxx xxxxxxx.
Xx. Beneš x. x.
Xxxxxxxx v. x.
Xx. Dolanský x. x.
Xxxxxxx xxxxxxxxxx xxxx xxx řepařskou oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Kčs | 20 Kčs | 25 Xxx | 30 Kčs |
| v ha | činí 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 xxxxx xxxxxxx xxx 50 xx xxxx zemědělská xxx za každý xxxxx xxxxxx Xxx: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxx xxxxxx
| Xxx celkové xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx pozemků | |||||
| všech xxxxxxx | 35 Xxx | 40 Kčs | 45 Xxx | 50 Xxx | 55 Xxx | 60 Xxx |
| x xx | xxxx xxxxxxxxxx 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 xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx daň xx každý xxxxx xxxxxx Xxx: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxx xxxxxx
| Xxx celkové xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 65 Xxx | 70 Kčs | 75 Xxx | 80 Xxx a více |
| v xx | xxxx zemědělská xxx Xxx: | |||
| 1 | 120 | 130 | 130 | 130 |
| 2 | 370 | 390 | 400 | 410 |
| 3 | 690 | 720 | 740 | 760 |
| 4 | 1.070 | 1.100 | 1.130 | 1.170 |
| 5 | 1.490 | 1.540 | 1.590 | 1.640 |
| 6 | 1.920 | 2.000 | 2.070 | 2.150 |
| 7 | 2.400 | 2.490 | 2.570 | 2.670 |
| 8 | 2.900 | 3.020 | 3.130 | 3.240 |
| 9 | 3.410 | 3.550 | 3.700 | 3.840 |
| 10 | 3.960 | 4.130 | 4.300 | 4.460 |
| 11 | 4.510 | 4.730 | 4.940 | 5.150 |
| 12 | 5.140 | 5.380 | 5.610 | 5.840 |
| 13 | 5.760 | 6.060 | 6.350 | 6.640 |
| 14 | 6.470 | 6.800 | 7.110 | 7.440 |
| 15 | 7.170 | 7.560 | 7.950 | 8.320 |
| 16 | 7.960 | 8.390 | 8.800 | 9.240 |
| 17 | 8.740 | 9.240 | 9.740 | 10.220 |
| 18 | 9.610 | 10.160 | 10.690 | 11.250 |
| 19 | 10.490 | 11.110 | 11.740 | 12.350 |
| 20 | 11.440 | 12.140 | 12.800 | 13.500 |
| 21 | 12.430 | 13.180 | 13.960 | 14.720 |
| 22 | 13.170 | 14.320 | 15.140 | 16.000 |
| 23 | 14.560 | 15.460 | 16.420 | 17.340 |
| 24 | 15.690 | 16.720 | 17.720 | 18.760 |
| 25 | 16.890 | 17.970 | 19.120 | 20.230 |
| 26 | 18.110 | 19.350 | 20.550 | 21.780 |
| 27 | 19.430 | 20.730 | 22.070 | 23.400 |
| 28 | 20.760 | 22.220 | 23.640 | 25.090 |
| 29 | 22.200 | 23.730 | 25.290 | 26.860 |
| 30 | 23.650 | 25.340 | 27.000 | 28.700 |
| 31 | 25.190 | 26.990 | 28.800 | 30.630 |
| 32 | 26.780 | 28.710 | 30.660 | 32.620 |
| 33 | 28.430 | 30.520 | 32.600 | 34.730 |
| 34 | 30.160 | 32.370 | 34.620 | 36.860 |
| 35 | 31.900 | 34.320 | 36.680 | 39.070 |
| 36 | 33.780 | 36.290 | 38.820 | 41.310 |
| 37 | 35.660 | 38.360 | 40.970 | 43.580 |
| 38 | 37.630 | 40.420 | 43.170 | 45.880 |
| 39 | 39.620 | 42.550 | 45.380 | 48.220 |
| 40 | 41.640 | 44.670 | 47.640 | 50.560 |
| 41 | 43.690 | 46.840 | 49.900 | 52.950 |
| 42 | 45.750 | 49.030 | 52.210 | 55.340 |
| 43 | 47.850 | 51.240 | 54.530 | 57.720 |
| 44 | 49.960 | 53.470 | 56.830 | 60.090 |
| 45 | 52.110 | 55.700 | 59.130 | 62.440 |
| 46 | 54.260 | 57.920 | 61.410 | 64.790 |
| 47 | 56.400 | 60.140 | 63.680 | 67.100 |
| 48 | 58.540 | 62.330 | 65.930 | 69.400 |
| 49 | 60.670 | 64.530 | 68.170 | 71.660 |
| 50 | 62.780 | 66.690 | 70.380 | 73.910 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx činí xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Tabulka xxxxxxxxxx daně xxx obilnářskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 5 Kčs | 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 celkové xxxxxx všech xxxxxxx xxx 50 xx xxxx zemědělská xxx xx každý další xxxxxx Xxx: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Xxxxxxx xxxxxxxxxx xxxx pro obilnářskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx pozemků | ||||
| všech xxxxxxx | 30 Xxx | 35 Kčs | 40 Xxx | 45 Xxx | 50 Kčs |
| v xx | xxxx xxxxxxxxxx xxx Xxx: | ||||
| 1 | - | - | - | - | - |
| 2 | 200 | 210 | 220 | 220 | 230 |
| 3 | 370 | 380 | 400 | 420 | 430 |
| 4 | 550 | 580 | 600 | 620 | 640 |
| 5 | 750 | 800 | 840 | 880 | 910 |
| 6 | 970 | 1.020 | 1.070 | 1.110 | 1.160 |
| 7 | 1.170 | 1.250 | 1.320 | 1.390 | 1.450 |
| 8 | 1.410 | 1.490 | 1.580 | 1.660 | 1.730 |
| 9 | 1.630 | 1.730 | 1.830 | 1.940 | 2.040 |
| 10 | 1.850 | 1.990 | 2.120 | 2.240 | 2.350 |
| 11 | 2.100 | 2.250 | 2.390 | 2.530 | 2.660 |
| 12 | 2.340 | 2.510 | 2.680 | 2.840 | 3.000 |
| 13 | 2.580 | 2.790 | 2.980 | 3.160 | 3.340 |
| 14 | 2.840 | 3.070 | 3.280 | 3.480 | 3.690 |
| 15 | 3.110 | 3.350 | 3.580 | 3.820 | 4.050 |
| 16 | 3.360 | 3.630 | 3.910 | 4.170 | 4.410 |
| 17 | 3.630 | 3.940 | 4.230 | 4.500 | 4.800 |
| 18 | 3.910 | 4.240 | 4.550 | 4.880 | 5.210 |
| 19 | 4.180 | 4.530 | 4.910 | 5.270 | 5.610 |
| 20 | 4.460 | 4.870 | 5.270 | 5.650 | 6.040 |
| 21 | 4.760 | 5.210 | 5.630 | 6.070 | 6.500 |
| 22 | 5.070 | 5.550 | 6.020 | 6.500 | 6.960 |
| 23 | 5.380 | 5.890 | 6.430 | 6.930 | 7.430 |
| 24 | 5.690 | 6.270 | 6.830 | 7.380 | 7.950 |
| 25 | 6.030 | 6.650 | 7.240 | 7.860 | 8.460 |
| 26 | 6.380 | 7.030 | 7.690 | 8.350 | 8.970 |
| 27 | 6.730 | 7.430 | 8.150 | 8.830 | 9.530 |
| 28 | 7.070 | 7.860 | 8.600 | 9.370 | 10.120 |
| 29 | 7.440 | 8.280 | 9.080 | 9.910 | 10.690 |
| 30 | 7.840 | 8.710 | 9.590 | 10.450 | 11.320 |
| 31 | 8.230 | 9.160 | 10.100 | 11.020 | 11.960 |
| 32 | 8.620 | 9.630 | 10.610 | 11.620 | 12.600 |
| 33 | 9.030 | 10.110 | 11.160 | 12.230 | 13.270 |
| 34 | 9.470 | 10.580 | 11.730 | 12.830 | 13.980 |
| 35 | 9.910 | 11.090 | 12.290 | 13.490 | 14.690 |
| 36 | 10.340 | 11.620 | 12.860 | 14.160 | 15.400 |
| 37 | 10.780 | 12.150 | 13.490 | 14.830 | 16.190 |
| 38 | 11.270 | 12.680 | 14.120 | 15.520 | 16.970 |
| 39 | 11.760 | 13.240 | 14.750 | 16.260 | 17.750 |
| 40 | 12.250 | 13.840 | 15.380 | 17.010 | 18.590 |
| 41 | 12.740 | 14.420 | 16.080 | 17.750 | 19.460 |
| 42 | 13.260 | 15.010 | 16.780 | 18.540 | 20.320 |
| 43 | 13.810 | 15.630 | 17.480 | 19.360 | 21.200 |
| 44 | 14.350 | 16.280 | 18.190 | 20.170 | 22.150 |
| 45 | 14.900 | 16.940 | 18.970 | 20.990 | 23.090 |
| 46 | 15.450 | 17.590 | 19.730 | 21.890 | 24.040 |
| 47 | 16.050 | 18.260 | 20.500 | 22.790 | 25.060 |
| 48 | 16.660 | 18.980 | 21.300 | 23.680 | 26.090 |
| 49 | 17.260 | 19.700 | 22.150 | 24.600 | 27.130 |
| 50 | 17.860 | 20.420 | 22.990 | 25.590 | 28.190 |
| Xxx xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 55 Xxx | 60 Kčs | 65 Xxx | 70 Kčs a xxxx |
| x xx | xxxx xxxxxxxxxx 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 xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx |
| x xx | xxxx zemědělská daň Xxx: | |||
| 1 | - | - | - | - |
| 2 | 80 | 100 | 110 | 120 |
| 3 | 180 | 200 | 220 | 240 |
| 4 | 260 | 300 | 340 | 370 |
| 5 | 370 | 440 | 490 | 530 |
| 6 | 480 | 560 | 620 | 690 |
| 7 | 590 | 690 | 790 | 880 |
| 8 | 700 | 850 | 960 | 1.060 |
| 9 | 830 | 990 | 1.120 | 1.250 |
| 10 | 940 | 1.130 | 1.310 | 1.460 |
| 11 | 1.060 | 1.290 | 1.490 | 1.660 |
| 12 | 1.170 | 1.450 | 1.670 | 1.870 |
| 13 | 1.300 | 1.610 | 1.850 | 2.100 |
| 14 | 1.420 | 1.750 | 2.060 | 2.320 |
| 15 | 1.540 | 1.920 | 2.250 | 2.540 |
| 16 | 1.650 | 2.090 | 2.440 | 2.780 |
| 17 | 1.760 | 2.250 | 2.640 | 3.020 |
| 18 | 1.880 | 2.410 | 2.850 | 3.250 |
| 19 | 2.010 | 2.560 | 3.060 | 3.480 |
| 20 | 2.130 | 2.740 | 3.270 | 3.740 |
| 21 | 2.250 | 2.910 | 3.470 | 4.000 |
| 22 | 2.360 | 3.080 | 3.690 | 4.250 |
| 23 | 2.480 | 3.250 | 3.910 | 4.490 |
| 24 | 2.590 | 3.420 | 4.130 | 4.770 |
| 25 | 2.720 | 3.590 | 4.340 | 5.050 |
| 26 | 2.840 | 3.770 | 4.550 | 5.330 |
| 27 | 2.970 | 3.950 | 4.800 | 5.610 |
| 28 | 3.090 | 4.130 | 5.040 | 5.890 |
| 29 | 3.210 | 4.300 | 5.280 | 6.210 |
| 30 | 3.320 | 4.480 | 5.520 | 6.520 |
| 31 | 3.440 | 4.660 | 5.760 | 6.830 |
| 32 | 3.560 | 4.860 | 6.020 | 7.130 |
| 33 | 3.690 | 5.060 | 6.290 | 7.470 |
| 34 | 3.810 | 5.250 | 6.560 | 7.810 |
| 35 | 3.940 | 5.450 | 6.830 | 8.160 |
| 36 | 4.060 | 5.640 | 7.090 | 8.500 |
| 37 | 4.190 | 5.840 | 7.370 | 8.840 |
| 38 | 4.310 | 6.060 | 7.670 | 9.220 |
| 39 | 4.430 | 6.270 | 7.970 | 9.610 |
| 40 | 4.550 | 6.490 | 8.260 | 9.990 |
| 41 | 4.690 | 6.710 | 8.560 | 10.370 |
| 42 | 4.830 | 6.920 | 8.850 | 10.750 |
| 43 | 4.960 | 7.130 | 9.180 | 11.170 |
| 44 | 5.100 | 7.360 | 9.510 | 11.590 |
| 45 | 5.240 | 7.600 | 9.840 | 12.020 |
| 46 | 5.370 | 7.840 | 10.170 | 12.440 |
| 47 | 5.500 | 8.080 | 10.490 | 12.860 |
| 48 | 5.640 | 8.320 | 10.820 | 13.320 |
| 49 | 5.770 | 8.560 | 11.190 | 13.790 |
| 50 | 5.920 | 8.810 | 11.550 | 14.260 |
| Xxx xxxxxxx výměře xxxxx pozemků nad 50 xx činí xxxxxxxxxx daň xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx pozemků | 25 Xxx | 30 Xxx | 35 Xxx | 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 xxxxx xxxxxxx xxx 50 xx činí zemědělská xxx xx xxxxx xxxxx xxxxxx Kčs: | ||||
| 570 | 700 | 830 | 960 | |
Xxxxxxx xxxxxxxxxx xxxx xxx pícninářskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||||
| xxxxx pozemků | 5 Kčs | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx | 30 Xxx |
| x 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 xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx každý xxxxx xxxxxx Kčs: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Tabulka xxxxxxxxxx xxxx pro xxxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx všech xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | Xxx celkové xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | ||
| x xx | 35 Xxx | 40 Kčs a xxxx | x ha | 35 Xxx | 40 Xxx x více |
| činí xxxxxxxxxx xxx Xxx: | xxxx xxxxxxxxxx daň 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 všech xxxxxxx nad 50 xx činí | ||
| 25 | 4.630 | 5.050 | zemědělská xxx xx xxxxx xxxxx xxxxxx Xxx: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Právní xxxxxxx č. 49/1948 Xx. xxxxx xxxxxxxxx dnem 14.4.1948.
Xx xxx uzávěrky právní xxxxxxx nebyl xxxxx x xxxxxxxxx.
Xxxxxx xxxxxxx x. 49/1948 Xx. xxx xxxxxx právním xxxxxxxxx č. 77/1952 Sb. x xxxxxxxxx xx 22.12.1952.
Xxxxx xxxxxxxxxxxx xxxxxxxx norem xxxxxx xxxxxxxx xxxxxxxx x xxxxxxxx xxxx xxxxxxxxxxxxx, xxxxx se xxxx xxxxxx derogační xxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx.