Právní předpis byl sestaven k datu 21.12.1952.
Zobrazené znění právního předpisu je účinné od 14.04.1948 do 21.12.1952.
Zákon o zemědělské dani
49/1948 Sb.
Daňová povinnost §1 §2 §3 §4 §5
Zdaňovací období §6
Daňové sazby §7 §8 §9 §10 §11 §12 §13 §14 §15 §16 §17 §18
Sleva na dani §19
Počátek a konec daňové povinnosti §20 §21
Přiznání §24
Místní příslušnost §25
Vyrozumění o předpisu daně §26
Odvolání §27
Zemědělské daňové komise §28 §29 §30 §31 §32 §33
Přechodná a závěrečná ustanovení §34 §35 §36 §37 §38 §39 §40 §41
Tabulka zemědělské daně pro řepařskou oblast
Tabulka zemědělské daně pro obilnářskou oblast
Tabulka zemědělské daně pro bramborářskou oblast
Tabulka zemědělské daně pro pícninářskou oblast
49
Xxxxx
xx xxx 21. xxxxxx 1948
x xxxxxxxxxx xxxx
Xxxxxxxxxxx Národní xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx usneslo xx na tomto xxxxxx:
Xxxxxx povinnost
§1
(1) Zemědělské xxxx xxxxxxxxx fysické xxxxx, které provozují xx vlastní účet xxxxxxxxxx hospodářství xx xx xxxxxx xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx účet xxxxxxxxxx xxxxxxx osoba, podléhá xxxxxxxxxx dani xxx, xxxxxxx-xx x něm xxxxxx a xxxx xxxxx xxxxxxxxxx xxx xxxxx, pokud xxxxxxx - xxxxx x xxxxxxxxxxx hospodářství xxxx xxxxxxxxxx - xx xxxxxxx xxxxx. Tato xxxxxxxx nemusí býti xxxxxxx x osob xx 21 xxx xxxx x x xxxx, xxxxx x xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx pro xxxxx, xxxxx, xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx funkce, xxxxx jiné než x xxxxxxxxxxxxxx poměru.
(3) Xxxxxxxxx-xx zemědělské xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx xxxxxxxx xx xxxxxxx xxxx (xx xx. manželé), podléhají xxxxxxxxxx xxxx xxxxxxxx. Xxx tom musí xxxx xxxxxxx x xxxxx podmínka xxxxxxxxx x xxxxxxxx 2; xxxxxxx tam stanovené xxxxx xxxxxxx. U xxxxxxx (xxxxx x xxxxxx) xx předpokládá, xxxxxx-xx xxxxx xxxxxxxxx, xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx na xxxxxxx xxxx.
(4) Xxxxxxxxxxx (xxxxxxxxxxx) pozůstalost se xxxxxxxx xxx, xxxx xx xxxxxxxxxx byl xx xxxx.
§2
(1) Xxxxxxxxxxx hospodářstvím xx xxxxxx xxxxx xxxxxxxxxxx xxxxxxxx x xxxx, které tvoří xxxxxxxxxxx xxxxx x xxxxxx xxxxxx zemědělství, xxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxx, x xxxxxxxx účastí xx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxx x xxxxxxxxx vkladů.
(2) Xxxxxxxxx-xx xxxxx xxxxxxx v §1 xxx xxxx xxxx xxxxxxxxxxxx hospodářství, xxxxxxxx xx všechny xx xxxxx zemědělské xxxxxxxxxxxx.
§3
K xxxxxxx zemědělského xxxxxxxxxxxx xxxxx xxx:
1. xxxxxxxx xxxxxx, xxxxx xx xxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx a xxxxx xxxxxx xxxxxx není xxxxxxxxx x xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx (xxxxxx, xxxxx, xxxxxxxxx, pivovary, xxxxxxxx, xxxxxxxxx x xxx.) xxxx x daném xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxxx závodě (x xxxxxxxxxx, xxxxxxxxx, sušírnách, xxxxxxxxxxxx, xxxxxxxxxxxxx farmách x pod.);
2. xxxxxxxx xxxxxxxx xxxxxxxxxxx xxxx, xxxxx nedochází x xxxxxxx xxxxxxxxxx, xx xxxxxxxx xxxxxxxxx xxx x. 1;
3. prodej xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, vyjímajíc xxxxxx x xxxxxxx, xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxx nebo xxxxxxxxxxx xxxxxx xxxxxxxxxx x xxxxxxxx x xxxxxxxxx xxxxx;
4. vedlejší zaměstnání (xxxxxxxxxxx, orání xx xxxx, xxxxx lnu x xxx.), xxxxxxxxxxx xxxxxx příležitostně x xxxxxxx po xxxxxxxxxxxx.
§4
Nerozhoduje, xxx se xxxxxxxxxx xxxxxxxxxxxx provozuje xx půdě xxxxxxx, xxxxxxxxxx xx xxxxxxxx xx xxxxxxxxxxxxxxx na xxxxxxxx jiného právního xxxxxx.
§5
Xxxxxx-xx xx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx (§§1 xx 4) xx xxxxxxxxxx xxxxxxxxxxx xxxxx zemědělských xxxxxxxxxxxx xx společenstvo (družstvo) xxxx xxxx xxxxxxxxxx xxxxxxxx x xxxxxxxxxxx xxxxxx členů, xxxxxxxxx xxxxxxxxxx xxxx tak, xxxx xx svá xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx na vlastní xxxx.
§6
Xxxxxxxxx xxxxxx
Xxx se xxxxxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxx xxx xx jeho xxxxxxxx.
Daňové sazby
§7
(1) Xxx xx xxxxxxxx xxxxxxx xxxxxxxx x tabulkách xxxxxxxxxxx x xxxxxx xxxxxx.
(2) Pro stanovení xxxx xxxx xxxxxxxx:
1. xxxxxxx oblast (řepařská, xxxxxxxxxx, bramborářská xx xxxxxxxxxxx), xx xxxxx xxxx zemědělské hospodářství xxxx xxxx největší xxxx, x
2. xxxxxxx xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx výtěžkem x xxxxxx průměrný xxxxxxxxxxx xxxxxxx xxxxx xxxxx dne 30. xxxxxx xxxxxxxxxx xxxx.
§8
(1) Xxx xxxxxxxx, xx které xxxxxxx xxxxxxx xxxx zemědělské xxxxxxxxxxxx, xxxxx xxxxxx xxxxxxxx, jimiž se xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx.
(2) Xxxxxxxxxx katastrální xxxxx, po xxxxxxx xxxxxxxxxx zemědělská xxxxxxxxxxxx, xxxxx xxxx xxxx xxxxxxxxx (§31 x. 3 a §30 x. 3) do xx xxxxxxx xxxxxxx, xxxxxx výrobním xxxxxxxxx xxxx xxxxxxxxxxxxx území, xx xxxxxxx zemědělského xxxxxxxxxxxx, ve skutečnosti xxxxxxxx.
§9
(1) Při xxxxxxxxx xxxxxxx výměry všech xxxxxxx s xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx pozemků xxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxx, tabáku xxxx xxxxxxx, nebo xxxxxxxxxx xxxxxxxxxxxx (xxxxxxxxxxxx x xxxxxxxxx), školkařství, ovocnictví x rybnikářství xxxxxxxx, xxxxx xx xxxxxxx xxxxxxxx xxxxxxxx x §31.
(2) Průměrný katastrální xxxxxxx xx xxxxxx, xxxx-xx xx celkový xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxxx v xxxxxxxxx.
(3) Xxx xxxxxxxxx xxxxxxx xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx x xxxxxx xxxxxxxxx xxxxxxxxxxxxx výtěžku xx xxxxxxxx i x xxxx ležící xxxxx.
§10
(1) Xxx se xxxxxxxxx xxxxx, xxxx-xx x xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx než 15 % celkové xxxxxx xxxxx xxxxxxx x katastrálním xxxxxxxx.
(2) Xxxxxxxx xxx snížení xxxx xxxxx xxxxxxxx 1 xxxxxxx xxxxxxx xxxxxxx x Xxxxxxx xxxxx.
§13
(1) Xxxxxxxxxxx xxxxxxxx x §1 odst. 2 xx xxx xxxxx:
1. x 480 Xxx xx druhého xxxxx xxxxxxx založené xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx,
2. x 480 Xxx xx xxxxx xxxx,
3. x 540 Xxx xx xxxxx xxxx,
4. o 600 Xxx na třetí x xx každé xxxxx xxxx x
5. x 480 Kčs xx xxxxxxx z xxxxxx.
(2) Xxxxx xxxxxxxx 1 xx xxxxxxxx:
x) x xxxxxxx xxxxx xxxxxxx x x xxxxxxxxxxx xxxx jen x těm, xxxxx xxxx x poplatníkem xx xxxxxxxxxx xxxxxxxxxxxx, x
x) u xxxxxxxxx xxxx x x xxxxxx k xxx, xxxxx xxxx x xxxxxxxxxxxx xxxxxxxxxx.
(3) Xxxxxx xxxx xxxx xxxxxxxx xx xxx vnukové, xxxxxxxxxx, xxxxxxxxxx x xxxxxxxxx.
(4) Xxxxxx xxxx xxxx se xxxxxxxx xxx xxxxxxxxx xxxxxxxxxx, xxxxxxxxx synovci x xxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(5) Xxxxxx xxxx xxxxxx xx xxxxxxxx xxx prarodiče, xxxxxxxxx xxxxxx, pěstouni, xxxxxx, snachy, tchán x tchýně xxxxxxxxxx xxxx jeho manželky (xxxxxxx), xxxx-xx v xxxx xxxxxxxxxx.
(6) Xxxxxx xxxx rodiče se xxxxxxxx též xxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxx x zletilé neteře xxxxxxxxxx xxxx xxxx xxxxxxxx (manžela), jsou-li xxxxx xxxxxxxxx a x xxxx xxxxxxxxxx.
(7) Xxxxx, xx xxxxx xx poplatníku xxxxxxx xxx podle xxxxxxxxxxx xxxxxxxx, označují se xxxx jako příslušníci xxxxxxxxxx.
(8) Xxxxxxxxxx domácnosti xxxx x xxxxxxxxxxx xx spotřebním společenství, xxxxx-xx xx xxxx xxxxxxx xxxxxxx x xxxxx xxxxxxxxxx x xxxxxxxx x xxxxxx xxxxxxxxxx. Xxxxxxxxx společenství xxxx xxxxxxxxx přechodným xxxxxxx příslušníka xxxx xxxxxxxxx. Táž xxxxx xxxx xxxx xxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxx pouze x xxxxxxx xxxxxxxxxx.
(9) Xxxxxxxxxx xxxxxxxxxx xx x xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx-xx xxxx xxxxx-xx xx xxxxxxxxx převážně xxx, xxxxxx a xxxxxxx. Xxxxxxxxxxx se xxxxxx xxx xxxxxxxxxxx xxxxxxx. X zaopatření xxxxx, xx-xx příslušník - xxxxxxxxx xxxxxxxxx - xxxxxxx xxxxxx, xxxxxxxxxxx x xxxx xxxxxx.
(10) Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxx xxxx těm, xxxxx xxxxxx xxxxxx x xxxxxxxx (xxxxxxxxx) xx xxxxxxxx domácnosti, xxxxx se xxx x 480 Xxx, xxxx-xx xxxxx na xxxxxxx xxxx xxxxx xxxxxxxx 1 č. 2.
(11) Xxxxxxxxxxx, kteří xxxxxxxxx xxxxxxx xxx xxxx, x. x. xxxx xx v xxxxxxxxxx xxxxx xx xxxxxx čtrnáctého xxxx, xxxxx se xxx x 480 Kčs, xxxxxx-xx nárok xx xxxxxxxx xxxx xxxxx xxxxx xxxxxx z xxxx podle xxxxxxxxxxxxxxx xxxxxxxx. Omezení xx xxxxxxxxxx xxxx neplatí, xxxxxxxx xx děti xxxxx xxxxxxx xxxxxx xxxxxxx, politické xxxx xxxxxx persekuce.
§14
Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx jednotlivé fysické xxxxx (§1 xxxx. 2)
x) váleční xxxxxxxx x xxxxx nebo xxxxx xxxxxxx xxxxx, xxxxx xxxx xxxxx xx xxxxxxxxxxxx xxxxxxx xx státní pokladny xxx xxxxxxxxx xxxxxx xxxx xxxx,
x) vojenští (xxxxxxxxx) xxxxxxxx a xxxxxxx občanští invalidé, xxxx xxx xxxxxxxxx xxxxxx xxxx těla xxxxx zaopatřovací xxxxxxx xx xxxxxx xxxxxxxx xxxx podle předpisů x veřejnoprávním sociálním xxxxxxxxx, nebo
c) xxxx xxxxx xxxxxxx xxxx xxxxxxx xxxxx (xx xx. nevidomí, zmrzačení x xxx.), xx xxxxxxx poplatníci, na xxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx tělesně xxxx duševně xxxxx,
xxxxx xx xxx xxx xxx stupni xxxxxxxxxx xx 20 % xx do 44 % xxxxxx x 480 Kčs a xxx xxxxxx xxxxxxxxxx xxxx 44 % x 960 Xxx. Xxx xxx xx xxxxxxxxxxx, xx xxxxxx xxxxxxxxxx x xxxxxxxx, xxxxxxxxxxxx xxxxxxx x xxxxxxxxxxxxxxx xxxxxxxxxxx pojištění, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 xxxx. 2) vdova xxxx xxxxxxxxx sirotci xx xxxxxxx legionářích (xxxxx xx xxx 24. xxxxxxxx 1919, č. 462 Xx., o xxxxxxxxxxxx xxxx xxxxxxxxxx) x xxxxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxxx (xxxxx xx dne 19. prosince 1946, č. 255 Sb., x xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx x xxxxxxxxx x x xxxxxxxxx jiných xxxxxxxxxxx xxxxxxxxx boje za xxxxxxxxxx), xx xxxxxxx xxxxxxxx událostí x xxxxxxx, xxxxxx nebo xxxxxxxxx persekuce, xxxxx xx jim xxx x 480 Kčs.
§19
Sleva xx dani
(1) Xxx se xxxxxxxxx xxxxx xxx xxxxxxxx xxxxxx, xxxxx xxxxxxxxxx (§1 xxxx. 2) xxxxxxxxx zatěžují, xxxxx xxxxxxxxxxxx xxxxxxx daně xxxxx §§13 až 15.
(2) Xx xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxx plnění, x xxxx je xxxxxxxxx xxxxxx zavázán, xxxxxxxxxxx nemajetných xxxxxxxxxx x xxxxx vzestupné xxxx xxxxxxxx xxxx x xxxxx xxxxxxx xx xxxxxxx xxxxxx x nemajetných xxxx xxxxxxxxxxxx xx xxxxxxx xxxxxx, xxxxxxxx xxxxxx xxxxxxxxxx nebo příslušníků xxxx xxxxxxxxxx a xxxxxxx xxxxxxx.
(3) Obdobně xx xxxxx xxx xxxxxxxxxxx xxxxxxxx v §1 odst. 3, xxxx-xx xxxxxxxx uvedené x xxxxxxxxxx 1 x 2 splněny x osob, xxxxx xxxxxxxxx zemědělské xxxxxxxxxxxx xxxxxxxx na xxxxxxx xxxx.
(4) Směrnice pro xxxxxxxxx přiměřené xxxxx xxxxxxx xxxxxxx financí x Úředním xxxxx.
(5) X xxxxx xxxxx xxxxxx x xxxxxxxx.
Počátek x konec xxxxxx xxxxxxxxxx
§20
(1) Poplatníci, xxxxx začali provozovati xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx počínajíc xxxxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx provozovati. Xxx xx však xxxxxxxx, jestliže xxxxx 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx neprovozovali.
(2) Xxxxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx hospodářství, xxxxxxxxx xxxx končíc xxxxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxx se však xxxxxxxx, jestliže xxx 30. června xxxxxxxxxx xxxxxxxxxxxx neprovozovali.
(3) Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx roku xxxxxxxxx xxx, xx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx 50 xx, xxxxx xx poplatník xxxxxxxxxxx xxxx xxxxx xx xxx xxx, x němž xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx.
§21
(1) Xxx xxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxx ohlásiti xx xxxxxxxxx xxxxx správě xx 30 xxx. Xxxxxxxxx xxxx xxxxxxx xxx dědicové, x xx xx 30 xxx xx xxxxxxxxx (xxxxxxxxx) xxxxxxxxxxxx.
(2) Xxxxxxxxx xxxxxxxx může býti xxxxxxxxxx, xxxxxxxxx-xx xxxxxxxxx xxxxxxxx xxxxxxxxx činu, xxxxxxxxxx pokutou xx 5.000 Kčs, x xx x xxxxxxxx.
§22
Xxxxxxxxx xxxx
(1) Xxxxxxxxx xx xxxxxxx xx xxx sám vypočísti x zaplatiti ji xxxxxxxxxxx xxxxxxx xxxxx xx 31. ledna xx xxxxxxxx xxxxxxxxxx xxxx.
(2) Nebyla-li xxx xxxxxxxxx xxxx, je xxxxxxx xxxxxxx, xxxx-xx xxxxxxxxxx více xxx 2.000 Xxx, zaplatiti 2 % xxxxxxxx x prodlení x xxxxxxxxxx x 31. xxxxx, 30. xxxxx, 31. červenci x 31. xxxxx.
§23
Xxxxx x poplatníkem xxxxxxxx v §1 xxxx. 3, xxxx xxxxx společnou a xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxx xxx každá x xxxx, které xxxxxxxxxx hospodářství provozují xxxxxxxx na xxxxxxx xxxx.
§24
Xxxxxxxx
(1) Xxxxx, xxx xx xxxxxxx xxxxxxx xxxxxxxxxxx xxx, jest xxxxxxx xxxxxx xxxxxxxxxx xx 31. ledna xxxxx správě xxxxxxxx x všech okolnostech xxxxxxxxxx xxx vyměření xxxx xx xxxxxxxx xxx. Xxxx to xx xxxxxxx xxxxxx xxxxxxxx každý, xxx xxxx xxxxx správou x xxxxxx xxxxxxxx xxxxxx. Vzor xxxxxxxx xxxx x xxxxxx xxxx podání xxxxxxx xxxxxxxxxxxx financí.
(2) Nepodá-li xxxxxxxxx přiznání xxxx, xxxx xxxx xxx xxxxxxx xx x 10 %; zvýšení xx xxxxxxx xx 60 dnů xxx xxx vyložení xxxxxxxxxxx xxxxxxx u místního xxxxxxxxx xxxxxx.
§25
Xxxxxx xxxxxxxxxxx
(1) X xxxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxx xxxxx xxxxxx, x jejímž xxxxxx xxx poplatník xxxxxxxx (xxxxx) xxxxxx xxxxxxxxxx xxxx. Xxxxx-xx xxxxxx příslušnou berní xxxxxx xxxxxx xxxxx xxxxxxxx (xxxxx) xxxxxxxxxxxx, xx xxxxxxxxx berní xxxxxx, x xxxxxx xxxxxx je xxxxxxxxxx xxxxxxxxxxxx, po případě xxxx xxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxxx xxxxxx ani xxxxx xxxxxxxx, určí xx xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxxxx 1 xxxxx xxxxxxx xxx xxxxxx místní xxxxxxxxxxxx xxxxxxx xxxxx x xxxxxxxx národního xxxxxx (xxxxxx xxxxxxxxxx xxxxxx komise).
§26
Vyrozumění x xxxxxxxx xxxx
(1) X xxxxxxxx xxxx vyrozumí xxxxx xxxxxx poplatníky xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxx xxxxxx xxxxxxx xxxxx do 7 xxx po xxxxxx x xxxxxxxxx xxxxxxxxxx xx xxxx 30 xxx.
(2) Počátek x dobu xxxxxxxx xxxxxxx vyhlásí xxxxxx xxxxxxx xxxxx xxxxxxxxx xx obecní tabuli xxxx xxxxx xxxxxxxx x místě obvyklým.
(3) Xx xxxxxxx xxxxxxx xxxxxx národní xxxxx xxxx vyložení x xxxxx xxx xxxxx xxxxxx.
§27
Xxxxxxxx
(1) Xx xxxxxxxx xxxx xxx xx xxxxxxx xxxxxxxx u xxxxxxxxx berní správy xx 60 xxx xxx xxx vyložení xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
(2) X xxxx xxxxx xxxxx poplatníci xxxxxx x xxxxxxxxx xxxxx xxxxxx žádost xx xxxxxxx xxxxxx xxx xxxxxxxx daně. Xxxx xxxxxx žádosti xxxxxxx xx odvolací xxxxx xx xx xxx xxxxxxxx příslušného xxxxxxxx x běží pak xxxx xxx xx xx zbytku.
(3) X xxxxxxxx rozhoduje x xxxxxxxx xxxxxxxxx xxxxxxxx xxxx XX. xxxxxxx, xx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx.
Xxxxxxxxxx daňové xxxxxx
§28
(1) X xxxxx xxxxxxxxxx xxxx xxxxxxxxxxx místní xxxxxxx xxxxxx xxxxx xxxxxxxxxxxx daňovými xxxxxxxx, xxxxxxx zemědělské daňové xxxxxx a xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx.
(2) Xxxxx xxxxxxxxxx daňové xxxxxx xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx zemědělské xxxxxx xxxxxx) xxxx: xxxxxxxx místního národního xxxxxx nebo xxxx xxxxxxxx, zástupce xxxxxxxx xxxxxxxx Jednotného svazu xxxxxxxxx a xxxxxxxx xxxxxxxxxx xxxxxx při xxxxxxx národním výboru xxxx jeho xxxxxxxx, xxxxx byla xxxxxxx, xxxxx člen xxxxxxx xxxxxxx xxxxxxxx výborem. Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx komise xx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx nebo xxxx xxxxxxxx.
(3) Xxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxx xxx xxxxx xxxxxx x tvoří xx předseda xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, zemědělský xxxxxxxx (xxxx xxxxxxxx), xxxxxxxx xxxxx xxxxxx, xxxxxxxx okresního sdružení Xxxxxxxxxx xxxxx xxxxxxxxx x další xxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx výborem. Xxxxxxx xxxxxxx může xxx xxxxx xxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxx xxxxx okresní xxxxxxxxxxx xxxxxxx xxxxxx. Předsedou xxxxxxx zemědělské xxxxxx xxxxxx xx předseda xxxxxxxxx národního výboru xxxx xxxx zástupce.
(4) Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxx xxx xxxxxxxxxxxx xxxxxxx x tvoří ji xxxxxxxx: xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx a xxxxxx, xxxxxxxxxxxx financí, zemědělství x xxxxxxxxx reformy x xxxxxx, xxxxxxxx xxxxxxxxx výboru v Xxxxx, xxxxxxxx xxxxxxxxx xxxxxx x Brně x zemské xxxxxxxxxx x Xxxxxxx, xxxxxxxx xxxxxxxxxx xxxxxxxxxxx x Xxxxx a zemského xxxxxxxxxx xxxxxxxxxxx v Xxxx, a xx xx xxxxxx xxxxxxxx, x po xxxxxxx xxxxxxxxxx Jednotného xxxxx xxxxxxx x xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx ústřední xxxxxxxxxx xxxxxx komise xx xxxxxxxx xxxxxxxxxxxx xxxxxxx.
§29
Xxxxxxx xxxxxxxx výborům (xxxxxxx xxxxxxxxxxx daňovým xxxxxxx) xxxxxxxx:
1. v xxxxxxx, kde xxxx xxxxxxxxxxx výtěžek xxxxxxxx x pozemnostních xxxxxx, xxxx xxx xxx x těchto xxxxx xxxxxxxx, navrhovati xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx na xxxxxxxxxxx xxxxx xx jednotlivá xxxxxxxxxx hospodářství xx xxxxxxxx xxx z xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx podle xxxxxxxxxx xxxxxxxx xxxxx [§6 xxxx. 19 xxxxxxxx xxxxxxxx xx xxx 23. května 1930, x. 64 Xx., xxxx xx xxxxxxxx xxxxxxxxx xxxxx XX, XXX a IV xxxxxx x pozemkovém xxxxxxxx x jeho xxxxxx (katastrálního xxxxxx)]. Xxxxxx-xx xxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxx xx 31. xxxxx xxxxxxxxxx roku, podá xxx xxxxx xxxxxx;
2. xxxxxxxxxx xxxxxxxxx jednotlivých xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx výrobní oblasti (§8 xxxx. 2). Xxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx do 31. xxxxx xxxxxxxxxx xxxx; xxxxxx podané po xxxx lhůtě xxxxxxx xxxx xxxx xx xxxxxxxx xxxx xx xxxxx xxx.
§30
Xxxxxxxx zemědělským daňovým xxxxxxx xxxxxxxx:
1. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx katastrálních xxxxx do jiné xxxxxxx oblasti (§8 xxxx. 2). Xxxxx xxxxx podati ústřední xxxxxxxxxx xxxxxx komisi xx 31. xxxxx xxxxxxxxxx roku; návrhy xxxxxx po xxxx xxxxx xxxxxxx míti xxxx xx vyměření xxxx za tento xxx;
2. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx x xxxxxxxx xxxxx §29 x. 1. Xxxxxxxxxx-xx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx o návrhu xx 15. prosince xxxxxxxxxx xxxx, xxxxxxxx x něm xxxxxxxx xxxx II. xxxxxxx;
3. xxxxxxxxxxx x konečnou xxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx jiné xxxxxxx xxxxxxx (§8 odst. 2); xxxxxxxxxx-xx xx 15. prosince xxxxxxxxxx xxxx, nemůže přeřazení xxxx xxxx xx xxxxxxxx xxxx xx xxxxx xxx.
§31
Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx přísluší:
1. xxxxxxxxx xxxxxxx katastrální xxxxxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxx v xxxxxxxxx, xxx xxx nelze xxxxxxxx z xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx; xxxxxxxxx-xx xxx xx 30. listopadu xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxx;
2. xxxxxxxxx xxxxxxxxx x Xxxxxxx xxxxx xxxxxxx xxxxxx xxxxx §9 xxxx. 1; xxxxxxxxx-xx xx xx 30. xxxxxxxxx xxxxxxxxxx roku, xxxxxxx xx xxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxxxxxx xxxxx toho, kolikrát xx xxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxxxx v §9 xxxx. 1 xxxxxxxx xxxxx než xxx pěstování ostatních xxxxxx;
3. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx do jiné xxxxxxx xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx xxxxxxxxxx roku, xxxxxx xxxxxxxxx xxxx xxxx xx xxxxxxxx xxxx xx xxxxx rok;
4. xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxx x xxxxxxxxxx xxxxxxxx xxxxxx xxxxx xxxxx zemědělské xxxx.
§32
Členství v zemědělských xxxxxxxx xxxxxxxx xx xxxxxx xxxxxxx. Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxxx postupovati xxxxx xxxxxx, xxxxxxxxx x podle nejlepšího xxxxxx a xxxxxxx x xxxxxxxxxxx x xxxxxxx x xxxxxx xxxxxxxxx.
§33
Sídla xxxxxxxxx xxxxxxxxxxxx xxxxxxxx komisí, xxxxxxx xxx komisí, xxxxx x xxxxx slibu xxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxx, pokud xxx o jednací xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx v xxxxxx x xxxxxxxxx xxxxxx, v Xxxxxxx xxxxx.
Xxxxxxxxx x xxxxxxxxx xxxxxxxxxx
§34
(1) Táž xxxxx xxxx xxxx xxxxxx xx příslušníka domácnosti xxxxx u xxxxxxx xxxxxxxxxx x x xxxxx xxxxxxxxxx xxxxx x xxxxx xxxx.
(2) Xxxx-xx xxxxxxxxxx x xxxx xx xxxx xxxxx xxxx poskytnuta xxxxx xxxxx §7 xxxx xxxxxx úleva xxxxx §9 xxxxxx xx dne 26. xxxxxx 1947, č. 109 Xx., o xxxx xx xxxx, xxxxxx mu xxxx xx xxxxx xxx xxxxxxx xxxxxxxxxx daň xxxxx §§13 xx 15.
§35
Ministr xxxxxxx xxxx
1. xxxx rozčleniti xxxxxxx xxxxxxxxxx daně jak xx xx průměrného xxxxxxxxxxxxx výtěžku, xxx xx xx celkové xxxxxx,
2. učiniti opatření x xxxxxxxx xxxxxxxxxxxxx x xxxxxxxx, xxx xx xxxxxxxxxx xxxxxx xxxxxx xxxxx vzniknouti,
3. xxxxxxx xxxxxxxx x xxxxxxxx xxxxxxx xxxxxxx x případech, kde xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx na xxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx, x
4. xxxxxxxxx xxxxxxxxx x Xxxxxxx listě způsob xxxxxxxxxx xxxxxxxxxx xxxx xx do xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxx xxxxxxx xxxxxxx.
§36
(1) Xxxxxxxx k xxxxxxxxxx xxxx xx xxx 1947 xxxx xxxxxxx xxxxxx všichni xxxxxxxxxx, xxxxx zásadně xxxxxxxxx xxxxxx povinnosti, x xx do 30. xxxxxx 1948.
(2) Xxxxxxxxxx xxx za xxx 1947 xxxx xxxxxxx ve dvou xxxxxxxx xxxxxxxxx; xxxxx xxxxxxx do 30. xxxxxx 1948 x xxxxx xx 30. xxxx 1948.
§37
(1) Xxxxxx, xx xxxxxxx xxxxxxx z xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxx xxxx, není xxxxxxxxx xxxxxx xxxxx 1948, xxxxxxxx xxx xxxxxxxx daně důchodové x xxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxx x xxxxxxx xxxxxx, xx znění xxxxxxxx xxx xxxxxxxx a xxxxxxxxxxxx.
(2) Xxxxxxx patřící x xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx berním xxxxx 1948 xxxxxxxxx xxxxxxxxx xxxx xxxxx zákona x xxxxxxx xxxxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx. Xxxx-xx propachtovány, xxxxxxx xxxxxxxxx xxxxxxx xxxx podle xxxxx XX xxxxx xxxxxx.
(3) Xxxxx xx dne 21. xxxxx 1946, č. 31 Sb., x dani x xxxxxx, se xxxxxxxxxx xxxxxxxxx xxxxx 1947 xx úplaty, xxxxx xxxxxxx osoby xxxxxxxxxxx xxxxxxxxxx dani xx 31. prosinci 1946 za xxxxxxx x xxxxxx xxxxxxxxx x xxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx x xx xxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx x xxxx xxxxxxx x xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxx první, xxxxxx X vládního xxxxxxxx xx xxx 29. xxxxxx 1941, x. 297 Xx., x xxxxxxxxxx povinnostech xxx xxxxx daňové x xxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxx §2 xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx.
(4) Dani xxxxxxxxxx xxxxxxxx (základem daně xxxxxxxxx) podle zákona xx xxx 31. xxxxx 1947, č. 185 Sb., x xxxxxxxxx jednorázové xxxxx a x xxxxxxxxx dávce z xxxxxxxxxx xxxxxxxxx xx xxxxxxx, u xxxx xxxxxxxxxxxxx zemědělské xxxx xx xxxxxx xxxxxx (xxxxxx), xxxxx xx xxx x xxxxxx xxxx podroben xxxx xxxxxxxxx (xxxxxxxx pro xxxxxxxx xxxx xxxxxxxxx), xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx dani. Xxxxxxxxx xxxxxxxxxxx dávka xxxxx §3 odst. 1 xxxx. x) xxxxxx x. 185/1947 Xx. xxxxxx xx x těchto xxxxxxxxx x z daně, xxxxx xx xxxxxxxx xx xxxxxx zjištěný xxxxx předchozí xxxx, xxxxx poplatník xxx xxxxxxxx xxxx xxxxxxxxx.
§38
(1) Xxxxx xx xxx 19. xxxxx 1946, č. 30 Sb., o xxxx xxxxxx československého xxxxx v xxxxx xxxxxxxxx xxxx x xxxxxxxx finančních monopolů, xx xxxxxxxx xxxxx:
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 xxxxxxxx další - xxxxx - xxxxx xxxxxx xxxxx" "Xxxxxxxxxx předcházejících xxx xx nevztahují xx xxxxx xxxxxxxxxxx zemědělské xxxx, i xxxx xxxxxxxxx xxxx živnost xxxxxxxxx, uzenářskou xxxx xxxxxxxxxx."
(2) Zákon xx xxx 14. xxxxx 1920, x. 262 Xx., x xxxx x xxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx a xxxxxxxxxxxx, xx doplňuje xxxxx:
1. x §1 odst. 2 prvé xxxx xx xxxxxxxx xx xxxxx "... platiti xxx z xxxxxx" xxxxx xxxxx "nebo xxxxxxxxx zemědělské xxxx",
2. §1 odst. 3 xx doplňují další - xxxxxxx - xxxxx tohoto xxxxx: "Xxxxxxxxxx xxxxxxxxxxxxxxx vět xx xxxxxxxxxx na xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x xxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
§39
(1) Xxxxx xxxxxxxxx xxxx podle §105 xxxx. 1 xxxxxx x xxxxxxx xxxxxx xx xxxxxxx xxxxxxxxx xxxxxx xxxxx 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xx 60 xxx ode xxx vyhlášení tohoto xxxxxx xxxxxxx, xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, xxx je xxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxxxx vydá x xxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(3) Xxxxxxxxxx §327 odst. 1 xxxx druhé xxxxxx x xxxxxxx xxxxxx xx xxxxxxx; xxxxxxx xx xx xxxxxxxxx při vyměření xxxxxxxxx xxxx na xxxxx xxx 1947.
§40
V xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxx x přímých daních, xx znění xxxxxxxx xxx měnících x xxxxxxxxxxxx; xxxxx xxx x xxxxxxxx z xxxxxxxx, platí xxxxxxx xxxxxxxxxx zákona č. 31/1946 Sb.
§41
Xxxxx xxxxx nabývá xxxxxxxxx xxxx xxxxxxxxx; xxxxx xxxx xxx xxxxxxxxxxx xxx xx xxxx xx xxx 1947; xxxxxxx jej xxxxxxx financí.
Dr. Xxxxx x. x.
Xxxxxxxx x. x.
Xx. Xxxxxxxx x. x.
Tabulka zemědělské daně xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Kčs | 20 Xxx | 25 Xxx | 30 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||||
| 1 | - | - | 80 | 80 | 90 | 90 |
| 2 | 210 | 230 | 240 | 260 | 270 | 280 |
| 3 | 350 | 400 | 440 | 470 | 500 | 530 |
| 4 | 510 | 580 | 630 | 690 | 740 | 790 |
| 5 | 640 | 760 | 860 | 940 | 1.010 | 1.070 |
| 6 | 800 | 950 | 1.060 | 1.170 | 1.270 | 1.370 |
| 7 | 950 | 1.120 | 1.290 | 1.430 | 1.550 | 1.670 |
| 8 | 1.080 | 1.320 | 1.510 | 1.670 | 1.830 | 1.980 |
| 9 | 1.220 | 1.500 | 1.720 | 1.930 | 2.130 | 2.310 |
| 10 | 1.370 | 1.680 | 1.950 | 2.210 | 2.430 | 2.630 |
| 11 | 1.500 | 1.860 | 2.190 | 2.470 | 2.730 | 2.990 |
| 12 | 1.630 | 2.060 | 2.420 | 2.740 | 3.050 | 3.330 |
| 13 | 1.750 | 2.250 | 2.650 | 3.030 | 3.370 | 3.700 |
| 14 | 1.890 | 2.430 | 2.900 | 3.310 | 3.700 | 4.070 |
| 15 | 2.030 | 2.620 | 3.140 | 3.600 | 4.040 | 4.440 |
| 16 | 2.170 | 2.820 | 3.380 | 3.900 | 4.380 | 4.850 |
| 17 | 2.300 | 3.020 | 3.630 | 4.210 | 4.740 | 5.270 |
| 18 | 2.430 | 3.220 | 3.900 | 4.500 | 5.120 | 5.690 |
| 19 | 2.550 | 3.410 | 4.160 | 4.840 | 5.500 | 6.140 |
| 20 | 2.690 | 3.610 | 4.410 | 5.180 | 5.890 | 6.620 |
| 21 | 2.830 | 3.830 | 4.690 | 5.520 | 6.320 | 7.090 |
| 22 | 2.970 | 4.040 | 4.980 | 5.860 | 6.750 | 7.590 |
| 23 | 3.110 | 4.250 | 5.270 | 6.240 | 7.170 | 8.120 |
| 24 | 3.240 | 4.450 | 5.560 | 6.630 | 7.650 | 8.650 |
| 25 | 3.380 | 4.670 | 5.850 | 7.000 | 8.130 | 9.210 |
| 26 | 3.510 | 4.910 | 6.190 | 7.400 | 8.610 | 9.800 |
| 27 | 3.660 | 5.150 | 6.510 | 7.830 | 9.110 | 10.390 |
| 28 | 3.800 | 5.380 | 6.840 | 8.260 | 9.650 | 11.000 |
| 29 | 3.950 | 5.610 | 7.160 | 8.680 | 10.190 | 11.670 |
| 30 | 4.100 | 5.850 | 7.520 | 9.130 | 10.720 | 12.320 |
| 31 | 4.240 | 6.120 | 7.890 | 9.620 | 11.320 | 12.990 |
| 32 | 4.380 | 6.380 | 8.260 | 10.090 | 11.910 | 13.720 |
| 33 | 4.530 | 6.650 | 8.630 | 10.570 | 12.520 | 14.460 |
| 34 | 4.690 | 6.920 | 9.010 | 11.080 | 13.140 | 15.190 |
| 35 | 4.850 | 7.180 | 9.420 | 11.620 | 13.810 | 15.990 |
| 36 | 5.020 | 7.470 | 9.830 | 12.150 | 14.470 | 16.800 |
| 37 | 5.180 | 7.770 | 10.250 | 12.690 | 15.140 | 17.600 |
| 38 | 5.340 | 8.070 | 10.660 | 13.250 | 15.850 | 18.460 |
| 39 | 5.510 | 8.360 | 11.100 | 13.850 | 16.590 | 19.350 |
| 40 | 5.670 | 8.660 | 11.560 | 14.440 | 17.330 | 20.240 |
| 41 | 5.830 | 8.960 | 12.020 | 15.030 | 18.070 | 21.150 |
| 42 | 6.020 | 9.300 | 12.480 | 15.660 | 18.890 | 22.130 |
| 43 | 6.200 | 9.630 | 12.940 | 16.320 | 19.700 | 23.110 |
| 44 | 6.390 | 9.970 | 13.460 | 16.980 | 20.510 | 24.090 |
| 45 | 6.570 | 10.300 | 13.970 | 17.630 | 21.360 | 25.140 |
| 46 | 6.750 | 10.630 | 14.480 | 18.320 | 22.250 | 26.220 |
| 47 | 6.940 | 10.980 | 14.990 | 19.050 | 23.140 | 27.290 |
| 48 | 7.120 | 11.360 | 15.520 | 19.770 | 24.040 | 28.400 |
| 49 | 7.310 | 11.730 | 16.090 | 20.490 | 24.990 | 29.570 |
| 50 | 7.520 | 12.110 | 16.660 | 21.240 | 25.970 | 30.740 |
| Xxx xxxxxxx výměře xxxxx xxxxxxx nad 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Xxx: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném katastrálním xxxxxxx všech xxxxxxx | |||||
| xxxxx xxxxxxx | 35 Xxx | 40 Xxx | 45 Xxx | 50 Xxx | 55 Xxx | 60 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Kčs: | |||||
| 1 | 100 | 100 | 110 | 110 | 120 | 120 |
| 2 | 290 | 310 | 320 | 340 | 350 | 360 |
| 3 | 560 | 580 | 600 | 620 | 640 | 670 |
| 4 | 840 | 890 | 930 | 960 | 1.000 | 1.040 |
| 5 | 1.130 | 1.190 | 1.260 | 1.320 | 1.380 | 1.440 |
| 6 | 1.460 | 1.540 | 1.620 | 1.700 | 1.770 | 1.840 |
| 7 | 1.770 | 1.890 | 2.000 | 2.110 | 2.210 | 2.300 |
| 8 | 2.130 | 2.270 | 2.400 | 2.520 | 2.640 | 2.770 |
| 9 | 2.480 | 2.640 | 2.810 | 2.970 | 3.120 | 3.270 |
| 10 | 2.850 | 3.050 | 3.240 | 3.420 | 3.600 | 3.780 |
| 11 | 3.230 | 3.450 | 3.680 | 3.900 | 4.120 | 4.320 |
| 12 | 3.610 | 3.880 | 4.140 | 4.390 | 4.630 | 4.890 |
| 13 | 4.000 | 4.320 | 4.600 | 4.910 | 5.210 | 5.490 |
| 14 | 4.420 | 4.770 | 5.130 | 5.460 | 5.780 | 6.130 |
| 15 | 4.860 | 5.260 | 5.640 | 6.030 | 6.430 | 6.810 |
| 16 | 5.310 | 5.750 | 6.210 | 6.650 | 7.070 | 7.510 |
| 17 | 5.760 | 6.290 | 6.790 | 7.260 | 7.780 | 8.270 |
| 18 | 6.270 | 6.840 | 7.380 | 7.960 | 8.500 | 9.040 |
| 19 | 6.780 | 7.400 | 8.040 | 8.650 | 9.270 | 9.890 |
| 20 | 7.300 | 8.020 | 8.690 | 9.390 | 10.080 | 10.740 |
| 21 | 7.870 | 8.630 | 9.400 | 10.160 | 10.900 | 11.680 |
| 22 | 8.450 | 9.280 | 10.130 | 10.940 | 11.800 | 12.620 |
| 23 | 9.030 | 9.970 | 10.860 | 11.800 | 12.700 | 13.640 |
| 24 | 9.670 | 10.660 | 11.680 | 12.660 | 13.680 | 14.690 |
| 25 | 10.310 | 11.410 | 12.490 | 13.590 | 14.680 | 15.780 |
| 26 | 10.970 | 12.170 | 13.340 | 14.540 | 15.720 | 16.940 |
| 27 | 11.680 | 12.940 | 14.250 | 15.510 | 16.830 | 18.100 |
| 28 | 12.400 | 13.790 | 15.150 | 16.560 | 17.930 | 19.370 |
| 29 | 13.130 | 14.640 | 16.130 | 17.620 | 19.150 | 20.650 |
| 30 | 13.920 | 15.500 | 17.130 | 18.740 | 20.360 | 22.010 |
| 31 | 14.720 | 16.450 | 18.140 | 19.900 | 21.640 | 23.420 |
| 32 | 15.530 | 17.380 | 19.240 | 21.060 | 22.980 | 24.860 |
| 33 | 16.410 | 18.360 | 20.340 | 22.350 | 24.330 | 26.400 |
| 34 | 17.290 | 19.390 | 21.490 | 23.620 | 25.790 | 27.930 |
| 35 | 18.180 | 20.430 | 22.690 | 24.950 | 27.250 | 29.600 |
| 36 | 19.150 | 21.510 | 23.900 | 26.340 | 28.790 | 31.260 |
| 37 | 20.110 | 22.650 | 25.190 | 27.730 | 30.380 | 33.020 |
| 38 | 21.090 | 23.780 | 26.500 | 29.240 | 31.990 | 34.830 |
| 39 | 22.150 | 24.980 | 27.820 | 30.760 | 33.720 | 36.670 |
| 40 | 23.210 | 26.220 | 29.260 | 32.320 | 35.440 | 38.580 |
| 41 | 24.270 | 27.460 | 30.690 | 33.960 | 37.240 | 40.490 |
| 42 | 25.430 | 28.780 | 32.160 | 35.600 | 39.060 | 42.450 |
| 43 | 26.590 | 30.130 | 33.720 | 37.320 | 40.900 | 44.420 |
| 44 | 27.750 | 31.480 | 35.280 | 39.060 | 42.780 | 46.420 |
| 45 | 29.010 | 32.930 | 36.880 | 40.810 | 44.660 | 48.440 |
| 46 | 30.270 | 34.400 | 38.530 | 42.600 | 46.580 | 50.460 |
| 47 | 31.530 | 35.870 | 40.180 | 44.390 | 48.510 | 52.530 |
| 48 | 32.880 | 37.410 | 41.870 | 46.210 | 50.450 | 54.600 |
| 49 | 34.250 | 38.960 | 43.570 | 48.050 | 52.430 | 56.650 |
| 50 | 35.620 | 40.520 | 45.270 | 49.890 | 54.400 | 58.710 |
| Při xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx daň xx každý další xxxxxx Xxx: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Xxxxxxx zemědělské xxxx pro řepařskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 65 Xxx | 70 Kčs | 75 Xxx | 80 Xxx x xxxx |
| x xx | xxxx zemědělská xxx Xxx: | |||
| 1 | 120 | 130 | 130 | 130 |
| 2 | 370 | 390 | 400 | 410 |
| 3 | 690 | 720 | 740 | 760 |
| 4 | 1.070 | 1.100 | 1.130 | 1.170 |
| 5 | 1.490 | 1.540 | 1.590 | 1.640 |
| 6 | 1.920 | 2.000 | 2.070 | 2.150 |
| 7 | 2.400 | 2.490 | 2.570 | 2.670 |
| 8 | 2.900 | 3.020 | 3.130 | 3.240 |
| 9 | 3.410 | 3.550 | 3.700 | 3.840 |
| 10 | 3.960 | 4.130 | 4.300 | 4.460 |
| 11 | 4.510 | 4.730 | 4.940 | 5.150 |
| 12 | 5.140 | 5.380 | 5.610 | 5.840 |
| 13 | 5.760 | 6.060 | 6.350 | 6.640 |
| 14 | 6.470 | 6.800 | 7.110 | 7.440 |
| 15 | 7.170 | 7.560 | 7.950 | 8.320 |
| 16 | 7.960 | 8.390 | 8.800 | 9.240 |
| 17 | 8.740 | 9.240 | 9.740 | 10.220 |
| 18 | 9.610 | 10.160 | 10.690 | 11.250 |
| 19 | 10.490 | 11.110 | 11.740 | 12.350 |
| 20 | 11.440 | 12.140 | 12.800 | 13.500 |
| 21 | 12.430 | 13.180 | 13.960 | 14.720 |
| 22 | 13.170 | 14.320 | 15.140 | 16.000 |
| 23 | 14.560 | 15.460 | 16.420 | 17.340 |
| 24 | 15.690 | 16.720 | 17.720 | 18.760 |
| 25 | 16.890 | 17.970 | 19.120 | 20.230 |
| 26 | 18.110 | 19.350 | 20.550 | 21.780 |
| 27 | 19.430 | 20.730 | 22.070 | 23.400 |
| 28 | 20.760 | 22.220 | 23.640 | 25.090 |
| 29 | 22.200 | 23.730 | 25.290 | 26.860 |
| 30 | 23.650 | 25.340 | 27.000 | 28.700 |
| 31 | 25.190 | 26.990 | 28.800 | 30.630 |
| 32 | 26.780 | 28.710 | 30.660 | 32.620 |
| 33 | 28.430 | 30.520 | 32.600 | 34.730 |
| 34 | 30.160 | 32.370 | 34.620 | 36.860 |
| 35 | 31.900 | 34.320 | 36.680 | 39.070 |
| 36 | 33.780 | 36.290 | 38.820 | 41.310 |
| 37 | 35.660 | 38.360 | 40.970 | 43.580 |
| 38 | 37.630 | 40.420 | 43.170 | 45.880 |
| 39 | 39.620 | 42.550 | 45.380 | 48.220 |
| 40 | 41.640 | 44.670 | 47.640 | 50.560 |
| 41 | 43.690 | 46.840 | 49.900 | 52.950 |
| 42 | 45.750 | 49.030 | 52.210 | 55.340 |
| 43 | 47.850 | 51.240 | 54.530 | 57.720 |
| 44 | 49.960 | 53.470 | 56.830 | 60.090 |
| 45 | 52.110 | 55.700 | 59.130 | 62.440 |
| 46 | 54.260 | 57.920 | 61.410 | 64.790 |
| 47 | 56.400 | 60.140 | 63.680 | 67.100 |
| 48 | 58.540 | 62.330 | 65.930 | 69.400 |
| 49 | 60.670 | 64.530 | 68.170 | 71.660 |
| 50 | 62.780 | 66.690 | 70.380 | 73.910 |
| Xxx xxxxxxx výměře xxxxx xxxxxxx nad 50 ha xxxx xxxxxxxxxx daň za xxxxx xxxxx xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Tabulka xxxxxxxxxx xxxx xxx obilnářskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx pozemků | 5 Kčs | 10 Xxx | 15 Xxx | 20 Kčs | 25 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | ||||
| 1 | - | - | - | - | - |
| 2 | 150 | 160 | 180 | 190 | 200 |
| 3 | 250 | 280 | 300 | 320 | 350 |
| 4 | 370 | 420 | 460 | 500 | 530 |
| 5 | 490 | 560 | 610 | 650 | 710 |
| 6 | 600 | 690 | 780 | 850 | 910 |
| 7 | 710 | 840 | 940 | 1.030 | 1.100 |
| 8 | 840 | 980 | 1.090 | 1.200 | 1.310 |
| 9 | 950 | 1.110 | 1.260 | 1.400 | 1.520 |
| 10 | 1.050 | 1.250 | 1.430 | 1.590 | 1.720 |
| 11 | 1.140 | 1.400 | 1.600 | 1.760 | 1.940 |
| 12 | 1.250 | 1.540 | 1.750 | 1.970 | 2.170 |
| 13 | 1.360 | 1.670 | 1.930 | 2.170 | 2.380 |
| 14 | 1.460 | 1.790 | 2.110 | 2.370 | 2.600 |
| 15 | 1.560 | 1.940 | 2.280 | 2.560 | 2.840 |
| 16 | 1.660 | 2.090 | 2.440 | 2.770 | 3.080 |
| 17 | 1.750 | 2.230 | 2.610 | 2.980 | 3.310 |
| 18 | 1.850 | 2.370 | 2.800 | 3.190 | 3.550 |
| 19 | 1.950 | 2.500 | 2.980 | 3.400 | 3.810 |
| 20 | 2.060 | 2.640 | 3.160 | 3.620 | 4.060 |
| 21 | 2.160 | 2.790 | 3.340 | 3.840 | 4.310 |
| 22 | 2.250 | 2.940 | 3.520 | 4.070 | 4.560 |
| 23 | 2.350 | 3.090 | 3.720 | 4.290 | 4.840 |
| 24 | 2.440 | 3.230 | 3.910 | 4.510 | 5.130 |
| 25 | 2.540 | 3.380 | 4.100 | 4.760 | 5.410 |
| 26 | 2.640 | 3.520 | 4.300 | 5.010 | 5.690 |
| 27 | 2.740 | 3.680 | 4.480 | 5.260 | 5.990 |
| 28 | 2.850 | 3.840 | 4.690 | 5.510 | 6.310 |
| 29 | 2.950 | 3.990 | 4.910 | 5.760 | 6.630 |
| 30 | 3.050 | 4.150 | 5.120 | 6.040 | 6.950 |
| 31 | 3.150 | 4.300 | 5.340 | 6.330 | 7.260 |
| 32 | 3.250 | 4.460 | 5.560 | 6.610 | 7.620 |
| 33 | 3.350 | 4.620 | 5.770 | 6.890 | 7.980 |
| 34 | 3.450 | 4.790 | 6.010 | 7.170 | 8.340 |
| 35 | 3.550 | 4.970 | 6.260 | 7.480 | 8.690 |
| 36 | 3.660 | 5.140 | 6.500 | 7.800 | 9.070 |
| 37 | 3.770 | 5.320 | 6.740 | 8.120 | 9.470 |
| 38 | 3.880 | 5.490 | 6.980 | 8.430 | 9.870 |
| 39 | 3.990 | 5.660 | 7.220 | 8.750 | 10.270 |
| 40 | 4.090 | 5.840 | 7.500 | 9.080 | 10.660 |
| 41 | 4.200 | 6.040 | 7.770 | 9.440 | 11.090 |
| 42 | 4.310 | 6.240 | 8.040 | 9.800 | 11.540 |
| 43 | 4.410 | 6.430 | 8.320 | 10.150 | 11.990 |
| 44 | 4.520 | 6.630 | 8.590 | 10.510 | 12.430 |
| 45 | 4.630 | 6.820 | 8.860 | 10.870 | 12.880 |
| 46 | 4.760 | 7.020 | 9.160 | 11.270 | 13.370 |
| 47 | 4.880 | 7.210 | 9.470 | 11.670 | 13.860 |
| 48 | 5.000 | 7.430 | 9.780 | 12.060 | 14.360 |
| 49 | 5.120 | 7.650 | 10.080 | 12.460 | 14.850 |
| 50 | 5.240 | 7.880 | 10.390 | 12.850 | 15.350 |
| Xxx xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx xxxx xxxxxxxxxx daň xx xxxxx další xxxxxx Kčs: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 30 Xxx | 35 Xxx | 40 Xxx | 45 Xxx | 50 Xxx |
| x xx | xxxx xxxxxxxxxx daň Xxx: | ||||
| 1 | - | - | - | - | - |
| 2 | 200 | 210 | 220 | 220 | 230 |
| 3 | 370 | 380 | 400 | 420 | 430 |
| 4 | 550 | 580 | 600 | 620 | 640 |
| 5 | 750 | 800 | 840 | 880 | 910 |
| 6 | 970 | 1.020 | 1.070 | 1.110 | 1.160 |
| 7 | 1.170 | 1.250 | 1.320 | 1.390 | 1.450 |
| 8 | 1.410 | 1.490 | 1.580 | 1.660 | 1.730 |
| 9 | 1.630 | 1.730 | 1.830 | 1.940 | 2.040 |
| 10 | 1.850 | 1.990 | 2.120 | 2.240 | 2.350 |
| 11 | 2.100 | 2.250 | 2.390 | 2.530 | 2.660 |
| 12 | 2.340 | 2.510 | 2.680 | 2.840 | 3.000 |
| 13 | 2.580 | 2.790 | 2.980 | 3.160 | 3.340 |
| 14 | 2.840 | 3.070 | 3.280 | 3.480 | 3.690 |
| 15 | 3.110 | 3.350 | 3.580 | 3.820 | 4.050 |
| 16 | 3.360 | 3.630 | 3.910 | 4.170 | 4.410 |
| 17 | 3.630 | 3.940 | 4.230 | 4.500 | 4.800 |
| 18 | 3.910 | 4.240 | 4.550 | 4.880 | 5.210 |
| 19 | 4.180 | 4.530 | 4.910 | 5.270 | 5.610 |
| 20 | 4.460 | 4.870 | 5.270 | 5.650 | 6.040 |
| 21 | 4.760 | 5.210 | 5.630 | 6.070 | 6.500 |
| 22 | 5.070 | 5.550 | 6.020 | 6.500 | 6.960 |
| 23 | 5.380 | 5.890 | 6.430 | 6.930 | 7.430 |
| 24 | 5.690 | 6.270 | 6.830 | 7.380 | 7.950 |
| 25 | 6.030 | 6.650 | 7.240 | 7.860 | 8.460 |
| 26 | 6.380 | 7.030 | 7.690 | 8.350 | 8.970 |
| 27 | 6.730 | 7.430 | 8.150 | 8.830 | 9.530 |
| 28 | 7.070 | 7.860 | 8.600 | 9.370 | 10.120 |
| 29 | 7.440 | 8.280 | 9.080 | 9.910 | 10.690 |
| 30 | 7.840 | 8.710 | 9.590 | 10.450 | 11.320 |
| 31 | 8.230 | 9.160 | 10.100 | 11.020 | 11.960 |
| 32 | 8.620 | 9.630 | 10.610 | 11.620 | 12.600 |
| 33 | 9.030 | 10.110 | 11.160 | 12.230 | 13.270 |
| 34 | 9.470 | 10.580 | 11.730 | 12.830 | 13.980 |
| 35 | 9.910 | 11.090 | 12.290 | 13.490 | 14.690 |
| 36 | 10.340 | 11.620 | 12.860 | 14.160 | 15.400 |
| 37 | 10.780 | 12.150 | 13.490 | 14.830 | 16.190 |
| 38 | 11.270 | 12.680 | 14.120 | 15.520 | 16.970 |
| 39 | 11.760 | 13.240 | 14.750 | 16.260 | 17.750 |
| 40 | 12.250 | 13.840 | 15.380 | 17.010 | 18.590 |
| 41 | 12.740 | 14.420 | 16.080 | 17.750 | 19.460 |
| 42 | 13.260 | 15.010 | 16.780 | 18.540 | 20.320 |
| 43 | 13.810 | 15.630 | 17.480 | 19.360 | 21.200 |
| 44 | 14.350 | 16.280 | 18.190 | 20.170 | 22.150 |
| 45 | 14.900 | 16.940 | 18.970 | 20.990 | 23.090 |
| 46 | 15.450 | 17.590 | 19.730 | 21.890 | 24.040 |
| 47 | 16.050 | 18.260 | 20.500 | 22.790 | 25.060 |
| 48 | 16.660 | 18.980 | 21.300 | 23.680 | 26.090 |
| 49 | 17.260 | 19.700 | 22.150 | 24.600 | 27.130 |
| 50 | 17.860 | 20.420 | 22.990 | 25.590 | 28.190 |
| Xxx xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx xxxx zemědělská xxx xx xxxxx xxxxx xxxxxx Kčs: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 55 Xxx | 60 Kčs | 65 Xxx | 70 Kčs x 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 celkové xxxxxx všech xxxxxxx xxx 50 ha xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Kčs: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Kčs | 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 celkové xxxxxx xxxxx pozemků xxx 50 xx činí xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||
| xxxxx xxxxxxx | 25 Kčs | 30 Xxx | 35 Kčs | 40 Kčs x xxxx |
| x ha | činí xxxxxxxxxx xxx Kčs: | |||
| 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 |
| Při xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx xxxx zemědělská xxx xx xxxxx xxxxx xxxxxx Kčs: | ||||
| 570 | 700 | 830 | 960 | |
Xxxxxxx xxxxxxxxxx daně xxx pícninářskou xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx pozemků | 5 Kčs | 10 Xxx | 15 Kčs | 20 Xxx | 25 Xxx | 30 Xxx |
| x xx | xxxx xxxxxxxxxx daň Xxx: | |||||
| 1 | - | - | - | - | - | - |
| 2 | - | 70 | 80 | 90 | 100 | 110 |
| 3 | 140 | 160 | 180 | 190 | 200 | 210 |
| 4 | 210 | 240 | 260 | 270 | 290 | 310 |
| 5 | 270 | 320 | 360 | 400 | 430 | 460 |
| 6 | 360 | 420 | 470 | 510 | 550 | 590 |
| 7 | 440 | 520 | 580 | 620 | 680 | 730 |
| 8 | 520 | 600 | 680 | 760 | 830 | 900 |
| 9 | 590 | 700 | 810 | 900 | 980 | 1.050 |
| 10 | 660 | 810 | 930 | 1.030 | 1.120 | 1.210 |
| 11 | 750 | 920 | 1.050 | 1.160 | 1.280 | 1.390 |
| 12 | 830 | 1.010 | 1.160 | 1.310 | 1.440 | 1.560 |
| 13 | 910 | 1.110 | 1.290 | 1.460 | 1.600 | 1.730 |
| 14 | 980 | 1.210 | 1.420 | 1.600 | 1.760 | 1.920 |
| 15 | 1.050 | 1.320 | 1.550 | 1.740 | 1.930 | 2.120 |
| 16 | 1.120 | 1.430 | 1.670 | 1.890 | 2.110 | 2.310 |
| 17 | 1.200 | 1.530 | 1.790 | 2.060 | 2.290 | 2.500 |
| 18 | 1.280 | 1.630 | 1.930 | 2.210 | 2.460 | 2.700 |
| 19 | 1.360 | 1.730 | 2.070 | 2.370 | 2.640 | 2.920 |
| 20 | 1.440 | 1.840 | 2.210 | 2.520 | 2.840 | 3.130 |
| 21 | 1.510 | 1.960 | 2.350 | 2.690 | 3.030 | 3.330 |
| 22 | 1.590 | 2.070 | 2.480 | 2.860 | 3.220 | 3.550 |
| 23 | 1.660 | 2.180 | 2.620 | 3.030 | 3.410 | 3.780 |
| 24 | 1.730 | 2.290 | 2.770 | 3.200 | 3.610 | 4.010 |
| 25 | 1.800 | 2.400 | 2.920 | 3.370 | 3.820 | 4.230 |
| 26 | 1.880 | 2.510 | 3.060 | 3.540 | 4.020 | 4.460 |
| 27 | 1.960 | 2.620 | 3.210 | 3.730 | 4.230 | 4.700 |
| 28 | 2.040 | 2.740 | 3.350 | 3.920 | 4.440 | 4.960 |
| 29 | 2.120 | 2.860 | 3.500 | 4.100 | 4.650 | 5.220 |
| 30 | 2.200 | 2.980 | 3.660 | 4.280 | 4.890 | 5.480 |
| 31 | 2.280 | 3.100 | 3.820 | 4.460 | 5.120 | 5.730 |
| 32 | 2.350 | 3.220 | 3.980 | 4.660 | 5.360 | 6.010 |
| 33 | 2.430 | 3.340 | 4.140 | 4.870 | 5.590 | 6.300 |
| 34 | 2.500 | 3.450 | 4.290 | 5.080 | 5.820 | 6.590 |
| 35 | 2.580 | 3.850 | 4.450 | 5.290 | 6.090 | 6.880 |
| 36 | 2.660 | 3.710 | 4.610 | 5.490 | 6.360 | 7.170 |
| 37 | 2.750 | 3.840 | 4.790 | 5.700 | 6.620 | 7.490 |
| 38 | 2.830 | 3.970 | 4.970 | 5.920 | 6.880 | 7.820 |
| 39 | 2.920 | 4.090 | 5.150 | 6.160 | 7.140 | 8.150 |
| 40 | 3.000 | 4.220 | 5.330 | 6.390 | 7.430 | 8.470 |
| 41 | 3.080 | 4.350 | 5.510 | 6.630 | 7.730 | 8.800 |
| 42 | 3.160 | 4.470 | 5.690 | 6.860 | 8.030 | 9.150 |
| 43 | 3.240 | 4.610 | 5.870 | 7.100 | 8.320 | 9.520 |
| 44 | 3.330 | 4.750 | 6.080 | 7.340 | 8.620 | 9.880 |
| 45 | 3.410 | 4.900 | 6.280 | 7.610 | 8.920 | 10.250 |
| 46 | 3.490 | 5.040 | 6.480 | 7.870 | 9.250 | 10.620 |
| 47 | 3.570 | 5.190 | 6.680 | 8.140 | 9.590 | 11.000 |
| 48 | 3.670 | 5.330 | 6.890 | 8.400 | 9.920 | 11.410 |
| 49 | 3.760 | 5.480 | 7.090 | 8.670 | 10.250 | 11.820 |
| 50 | 3.840 | 5.620 | 7.290 | 8.930 | 10.580 | 12.230 |
| Xxx xxxxxxx výměře všech xxxxxxx nad 50 xx xxxx zemědělská xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx xxxxx pozemků | při xxxxxxxxx katastrálním xxxxxxx xxxxx pozemků | Při celkové xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx pozemků | ||
| v xx | 35 Xxx | 40 Kčs x xxxx | x xx | 35 Kčs | 40 Xxx x xxxx |
| xxxx xxxxxxxxxx xxx Xxx: | xxxx xxxxxxxxxx xxx Kčs: | ||||
| 1 | - | - | 28 | 5.470 | 5.960 |
| 2 | 110 | 120 | 29 | 5.740 | 6.300 |
| 3 | 220 | 230 | 30 | 6.050 | 6.640 |
| 4 | 340 | 350 | 31 | 6.370 | 6.970 |
| 5 | 480 | 510 | 32 | 6.680 | 7.320 |
| 6 | 620 | 650 | 33 | 7.000 | 7.700 |
| 7 | 780 | 830 | 34 | 7.320 | 8.080 |
| 8 | 950 | 1.010 | 35 | 7.670 | 8.460 |
| 9 | 1.110 | 1.180 | 36 | 8.030 | 8.830 |
| 10 | 1.300 | 1.390 | 37 | 8.380 | 9.250 |
| 11 | 1.490 | 1.590 | 38 | 8.730 | 9.680 |
| 12 | 1.680 | 1.780 | 39 | 9.110 | 10.100 |
| 13 | 1.870 | 2.010 | 40 | 9.510 | 10.530 |
| 14 | 2.080 | 2.230 | 41 | 9.910 | 10.970 |
| 15 | 2.290 | 2.450 | 42 | 10.300 | 11.450 |
| 16 | 2.490 | 2.680 | 43 | 10.700 | 11.920 |
| 17 | 2.720 | 2.930 | 44 | 11.130 | 12.400 |
| 18 | 2.950 | 3.170 | 45 | 11.570 | 12.870 |
| 19 | 3.170 | 3.410 | 46 | 12.020 | 13.390 |
| 20 | 3.400 | 3.670 | 47 | 12.460 | 13.920 |
| 21 | 3.630 | 3.930 | 48 | 12.900 | 14.450 |
| 22 | 3.880 | 4.200 | 49 | 13.390 | 14.970 |
| 23 | 4.130 | 4.460 | 50 | 13.880 | 15.520 |
| 24 | 4.370 | 4.750 | Při xxxxxxx xxxxxx xxxxx xxxxxxx nad 50 xx xxxx | ||
| 25 | 4.630 | 5.050 | xxxxxxxxxx daň xx xxxxx další xxxxxx Kčs: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Xxxxxx xxxxxxx x. 49/1948 Xx. xxxxx xxxxxxxxx xxxx 14.4.1948.
Ke xxx xxxxxxxx xxxxxx xxxxxxx nebyl měněn x xxxxxxxxx.
Xxxxxx xxxxxxx x. 49/1948 Xx. xxx xxxxxx xxxxxxx xxxxxxxxx č. 77/1952 Sb. x xxxxxxxxx od 22.12.1952.
Xxxxx xxxxxxxxxxxx xxxxxxxx norem xxxxxx xxxxxxxx xxxxxxxx x odkazech není xxxxxxxxxxxxx, xxxxx xx xxxx netýká xxxxxxxxx xxxxx xxxxx uvedeného xxxxxxxx předpisu.