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
Zákon
ze dne 21. xxxxxx 1948
x xxxxxxxxxx xxxx
Xxxxxxxxxxx Xxxxxxx shromáždění xxxxxxxxx Československé xxxxxxx xx na tomto xxxxxx:
Xxxxxx xxxxxxxxx
§1
(1) Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxx, xxxxx xxxxxxxxx xx xxxxxxx xxxx xxxxxxxxxx hospodářství xx xx výměry xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxx jednotlivá xxxxxxx xxxxx, podléhá xxxxxxxxxx dani xxx, xxxxxxx-xx x něm xxxxxx x cizí xxxxx zaměstnává jen xxxxx, pokud xxxxxxx - xxxxx v xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx - na xxxxxxx xxxxx. Xxxx xxxxxxxx xxxxxx xxxx xxxxxxx u xxxx xx 21 xxx xxxx a x xxxx, xxxxx x xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx pro xxxxx, xxxxx, xxxxxxxxxx nebo xxxxxxxxxx veřejné xxxxxx, xxxxx xxxx xxx x zaměstnaneckém xxxxxx.
(3) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx společně xx xxxxxxx xxxx (xx xx. xxxxxxx), podléhají xxxxxxxxxx dani xxxxxxxx. Xxx xxx musí xxxx xxxxxxx u xxxxx xxxxxxxx xxxxxxxxx x xxxxxxxx 2; xxxxxxx xxx xxxxxxxxx xxxxx xxxxxxx. U xxxxxxx (xxxxx x xxxxxx) se předpokládá, xxxxxx-xx xxxxx xxxxxxxxx, xx xxxxxxxxxx hospodářství xxxxxxxxx xxxxxxxx xx xxxxxxx účet.
(4) Xxxxxxxxxxx (xxxxxxxxxxx) xxxxxxxxxxx se xxxxxxxx xxx, xxxx xx zůstavitel xxx xx xxxx.
§2
(1) Zemědělským xxxxxxxxxxxxx xx xxxxxx všech xxxxxxxxxxx xxxxxxxx x xxxx, xxxxx tvoří xxxxxxxxxxx xxxxx x xxxxxx xxxxxx xxxxxxxxxxx, xxxxxxxxx xxxx rybnikářství xxxx xxxxxxxx xxxxx, x výjimkou xxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxx x xxxxxxxxx xxxxxx.
(2) Provozují-li xxxxx uvedené x §1 xxx nebo xxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxx se xxxxxxx xx xxxxx zemědělské xxxxxxxxxxxx.
§3
X xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx:
1. xxxxxxxx xxxxxx, pokud xx xxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx a xxxxx xxxxxx xxxxxx xxxx xxxxxxxxx x xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx (pilami, xxxxx, xxxxxxxxx, xxxxxxxx, lihovary, xxxxxxxxx a pod.) xxxx v xxxxx xxxxxxx není xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxxx xxxxxx (x xxxxxxxxxx, xxxxxxxxx, sušírnách, xxxxxxxxxxxx, chovatelských xxxxxxx x pod.);
2. dobývání xxxxxxxx xxxxxxxxxxx xxxx, xxxxx nedochází k xxxxxxx xxxxxxxxxx, xx xxxxxxxx xxxxxxxxx xxx x. 1;
3. xxxxxx xxxxxxx vlastního xxxxxxxxxxxx xxxxxxxxxxxx, vyjímajíc prodej x xxxxxxx, xxxxxxxxxxx xx živnostensku v xxxxxxxxxx nebo xxxxxxxxxxx xxxxxx xxxxxxxxxx a xxxxxxxx x uvedenému xxxxx;
4. vedlejší xxxxxxxxxx (xxxxxxxxxxx, xxxxx xx xxxx, xxxxx xxx x xxx.), provozovaná xxxxxx xxxxxxxxxxxxx a xxxxxxx xx xxxxxxxxxxxx.
§4
Xxxxxxxxxxx, zda xx xxxxxxxxxx hospodářství provozuje xx půdě vlastní, xxxxxxxxxx xx xxxxxxxx xx obhospodařování xx xxxxxxxx jiného xxxxxxxx xxxxxx.
§5
Xxxxxx-xx se xxxx xxxxxxxxxxxxx zemědělských xxxxxxxxxxxx (§§1 xx 4) xx společnému xxxxxxxxxxx xxxxx zemědělských xxxxxxxxxxxx xx společenstvo (xxxxxxxx) xxxx xxxx svépomocné xxxxxxxx x xxxxxxxxxxx xxxxxx členů, podléhají xxxxxxxxxx dani xxx, xxxx by xxx xxxxxxxxxx hospodářství xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxx.
§6
Zdaňovací xxxxxx
Xxx xx xxxxxxxx xxxxxxxxxx za xxxxx kalendářní rok xx xxxx uplynutí.
Daňové xxxxx
§7
(1) Xxx xx xxxxxxxx částkou xxxxxxxx x tabulkách xxxxxxxxxxx x xxxxxx xxxxxx.
(2) Pro xxxxxxxxx xxxx jsou xxxxxxxx:
1. xxxxxxx oblast (xxxxxxxx, xxxxxxxxxx, bramborářská xx xxxxxxxxxxx), xx xxxxx xxxx zemědělské hospodářství xxxx xxxx xxxxxxxx xxxx, a
2. celková xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx x xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx podle xxxxx xxx 30. xxxxxx xxxxxxxxxx xxxx.
§8
(1) Xxx xxxxxxxx, xx které výrobní xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, platí xxxxxx xxxxxxxx, xxxxx se xxxxxx zemědělské xxxxxxx xxxxxxx.
(2) Jednotlivá xxxxxxxxxxx xxxxx, xx případě xxxxxxxxxx zemědělská hospodářství, xxxxx však xxxx xxxxxxxxx (§31 x. 3 x §30 x. 3) xx xx xxxxxxx xxxxxxx, xxxxxx xxxxxxxx xxxxxxxxx xxxx katastrálního xxxxx, xx případě xxxxxxxxxxxx xxxxxxxxxxxx, ve xxxxxxxxxxx xxxxxxxx.
§9
(1) Xxx xxxxxxxxx xxxxxxx xxxxxx všech xxxxxxx s xxxxxxxxxxxx xxxxxxxx započítává se xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, vinné xxxx, xxxxxx xxxx xxxxxxx, xxxx věnovaných xxxxxxxxxxxx (xxxxxxxxxxxx i xxxxxxxxx), xxxxxxxxxxx, xxxxxxxxxx x xxxxxxxxxxxx xxxxxxxx, xxxxx se xxxxxxx xxxxxxxx uvedeným x §31.
(2) Xxxxxxxx xxxxxxxxxxx xxxxxxx xx xxxxxx, xxxx-xx xx xxxxxxx xxxxxxxxxxx xxxxxxx všech xxxxxxx xxxxxx xxxxxxxxx xxxxxxx x xxxxxxxxx.
(3) Xxx xxxxxxxxx celkové xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx výtěžkem x jejich celkového xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx i k xxxx xxxxxx xxxxx.
§10
(1) Xxx xx xxxxxxxxx xxxxx, xxxx-xx x xxxxxxxxxxx hospodářství xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxx 15 % celkové xxxxxx všech xxxxxxx x katastrálním výtěžkem.
(2) Xxxxxxxx xxx xxxxxxx xxxx xxxxx xxxxxxxx 1 xxxxxxx xxxxxxx xxxxxxx x Xxxxxxx xxxxx.
§13
(1) Xxxxxxxxxxx xxxxxxxx x §1 odst. 2 se xxx xxxxx:
1. o 480 Xxx na xxxxxxx xxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx nebo xxxxxxxxx xxxxxxxxxx,
2. o 480 Xxx na první xxxx,
3. x 540 Xxx xx druhé xxxx,
4. x 600 Xxx na třetí x na každé xxxxx xxxx a
5. x 480 Kčs xx každého x xxxxxx.
(2) Podle xxxxxxxx 1 xx xxxxxxxx:
x) x xxxxxxx xxxxx xxxxxxx x x xxxxxxxxxxx xxxx xxx x těm, xxxxx xxxx x xxxxxxxxxxx xx xxxxxxxxxx společenství, x
x) x zletilých xxxx x u xxxxxx x těm, xxxxx jsou x xxxxxxxxxxxx zaopatření.
(3) Xxxxxx xxxx xxxx xxxxxxxx xx xxx xxxxxxx, xxxxxxxxxx, xxxxxxxxxx a xxxxxxxxx.
(4) Stejně xxxx xxxx xx xxxxxxxx xxx nezletilí xxxxxxxxxx, xxxxxxxxx synovci a xxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(5) Stejně xxxx xxxxxx xx xxxxxxxx xxx xxxxxxxxx, xxxxxxxxx xxxxxx, pěstouni, xxxxxx, snachy, xxxxx x xxxxxx xxxxxxxxxx xxxx xxxx manželky (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(6) Xxxxxx xxxx rodiče se xxxxxxxx též xxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxx x xxxxxxx neteře xxxxxxxxxx xxxx xxxx xxxxxxxx (manžela), jsou-li xxxxx xxxxxxxxx a x xxxx xxxxxxxxxx.
(7) Xxxxx, xx které xx poplatníku xxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxx, xxxxxxxx xx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx.
(8) Xxxxxxxxxx domácnosti xxxx s poplatníkem xx xxxxxxxxxx společenství, xxxxx-xx xx jeho xxxxxxx xxxxxxx x xxxxx xxxxxxxxxx a xxxxxxxx x xxxxxx xxxxxxxxxx. Spotřební společenství xxxx vyloučeno přechodným xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx. Xxx osoba xxxx však xxxx xxxxxx xx příslušníka xxxxxxxxxx xxxxx x xxxxxxx poplatníka.
(9) Xxxxxxxxxx xxxxxxxxxx xx x xxxxxxxxxxxx zaopatření, poskytuje-li xxxx xxxxx-xx xx xxxxxxxxx převážně xxx, xxxxxx a xxxxxxx. Xxxxxxxxxxx xx xxxxxx xxx xxxxxxxxxxx výměnku. X xxxxxxxxxx xxxxx, xx-xx xxxxxxxxxx - xxxxxxxxx xxxxxxxxx - xxxxxxx příjmy, xxxxxxxxxxx x xxxx xxxxxx.
(10) Xxxxxxxxxxx svobodným, xxxxxxxxx, xxxxxxxxxxx xxxx xxx, xxxxx xxxxxx trvale x xxxxxxxx (manželkou) xx xxxxxxxx xxxxxxxxxx, xxxxx xx xxx x 480 Xxx, xxxx-xx xxxxx xx xxxxxxx xxxx xxxxx xxxxxxxx 1 č. 2.
(11) Poplatníkům, xxxxx xxxxxxxxx xxxxxxx xxx xxxx, t. x. xxxx xx x xxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxx roku, xxxxx xx daň x 480 Kčs, xxxxxx-xx nárok xx xxxxxxxx xxxx xxxxx xxxxx xxxxxx x xxxx podle xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx do xxxxxxxxxx xxxx xxxxxxx, xxxxxxxx xx děti xxxxx přímými obětmi xxxxxxx, politické nebo xxxxxx xxxxxxxxx.
§14
Provozují-li xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 xxxx. 2)
x) váleční invalidé x první xxxx xxxxx xxxxxxx xxxxx, xxxxx xxxx nárok xx zaopatřovací požitky xx státní pokladny xxx xxxxxxxxx xxxxxx xxxx xxxx,
x) vojenští (xxxxxxxxx) xxxxxxxx x xxxxxxx xxxxxxxx invalidé, xxxx xxx xxxxxxxxx xxxxxx xxxx xxxx xxxxx xxxxxxxxxxxx požitky xx státní xxxxxxxx xxxx xxxxx předpisů x xxxxxxxxxxxxxx sociálním xxxxxxxxx, xxxx
x) xxxx xxxxx xxxxxxx nebo xxxxxxx xxxxx (xx xx. xxxxxxxx, zmrzačení x xxx.), po xxxxxxx xxxxxxxxxx, xx xxxxx xxxx odkázáni xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxx vadní,
sníží xx jim xxx xxx stupni invalidity xx 20 % xx xx 44 % xxxxxx x 480 Xxx x xxx xxxxxx xxxxxxxxxx xxxx 44 % x 960 Kčs. Xxx xxx xx xxxxxxxxxxx, že xxxxxx xxxxxxxxxx x xxxxxxxx, xxxxxxxxxxxx důchody z xxxxxxxxxxxxxxx xxxxxxxxxxx pojištění, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 odst. 2) vdova xxxx xxxxxxxxx xxxxxxx po xxxxxxx legionářích (zákon xx xxx 24. xxxxxxxx 1919, č. 462 Xx., x xxxxxxxxxxxx míst xxxxxxxxxx) x xxxxxxxxxxxxx národního xxxx xx osvobození (xxxxx ze dne 19. xxxxxxxx 1946, č. 255 Sb., x příslušnících xxxxxxxxxxxxxx armády v xxxxxxxxx x o xxxxxxxxx jiných xxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxxx), xx xxxxxxx xxxxxxxx xxxxxxxx x xxxxxxx, xxxxxx xxxx xxxxxxxxx xxxxxxxxx, xxxxx xx xxx xxx x 480 Kčs.
§19
Xxxxx xx xxxx
(1) Xxx xx xxxxxxxxx xxxxx xxx xxxxxxxx xxxxxx, xxxxx poplatníka (§1 xxxx. 2) xxxxxxxxx zatěžují, xxxxx xxxxxxxxxxxx xxxxxxx xxxx xxxxx §§13 xx 15.
(2) Xx takové xxxxxxxx xxxxxx xxxxxx xxxxxxxxx alimentační xxxxxx, x nimž xx xxxxxxxxx právně xxxxxxx, xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx x xxxxx xxxxxxxxx xxxx sestupné xxxx x xxxxx xxxxxxx xx xxxxxxx xxxxxx x nemajetných xxxx xxxxxxxxxxxx xx xxxxxxx xxxxxx, nákladné xxxxxx xxxxxxxxxx xxxx příslušníků xxxx xxxxxxxxxx a xxxxxxx pohromy.
(3) Obdobně xx sníží xxx xxxxxxxxxxx xxxxxxxx x §1 odst. 3, xxxx-xx podmínky xxxxxxx x xxxxxxxxxx 1 x 2 splněny x xxxx, xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx vlastní xxxx.
(4) Xxxxxxxx pro xxxxxxxxx xxxxxxxxx xxxxx xxxxxxx xxxxxxx xxxxxxx x Úředním xxxxx.
(5) X slevu nutno xxxxxx x přiznání.
Xxxxxxx x konec xxxxxx xxxxxxxxxx
§20
(1) Xxxxxxxxxx, xxxxx xxxxxx provozovati xxxxxxxxxx xxxxxxxxxxxx, podléhají xxxx xxxxxxxxx xxxxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx začali provozovati. Xxx xx však xxxxxxxx, xxxxxxxx xxxxx 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx neprovozovali.
(2) Xxxxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx končíc xxxxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxx xx xxxx xxxxxxxx, xxxxxxxx již 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(3) Jestliže xxxxxxxxxxx zemědělského xxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxx xxx, xx xxxxxx obhospodařovaných xxxxxxx xxxxxxxxxxx 50 xx, xxxxx xx xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xx xxx rok, x xxxx xxxxxxxxxx xxxxxxxxxxxx bylo xxxxxxxxx.
§21
(1) Xxx xxxxx xxxx xxxxxxxx provozovati xxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxx xxxxxx xx 30 xxx. Xxxxxxxxx jsou xxxxxxx xxx dědicové, x xx do 30 xxx xx odevzdání (xxxxxxxxx) xxxxxxxxxxxx.
(2) Xxxxxxxxx xxxxxxxx xxxx býti xxxxxxxxxx, xxxxxxxxx-xx xxxxxxxxx xxxxxxxx trestného xxxx, xxxxxxxxxx xxxxxxx xx 5.000 Kčs, x xx x xxxxxxxx.
§22
Xxxxxxxxx xxxx
(1) Xxxxxxxxx xx xxxxxxx xx xxx xxx xxxxxxxxx x xxxxxxxxx xx xxxxxxxxxxx bernímu xxxxx xx 31. xxxxx xx uplynutí rozhodného xxxx.
(2) Nebyla-li xxx xxxxxxxxx xxxx, je xxxxxxx povinen, xxxx-xx xxxxxxxxxx více xxx 2.000 Kčs, xxxxxxxxx 2 % poplatek x prodlení x xxxxxxxxxx k 31. xxxxx, 30. dubnu, 31. červenci x 31. xxxxx.
§23
Xxxxx x xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx xxxxx společnou x xxxxxxxxxxx xxxxxxxx zaplatiti xxxxx xxx každá x osob, xxxxx xxxxxxxxxx hospodářství xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
§24
Xxxxxxxx
(1) Xxxxx, kdo xx xxxxxxx xxxxxxx xxxxxxxxxxx xxx, jest xxxxxxx xxxxxx xxxxxxxxxx xx 31. xxxxx xxxxx xxxxxx xxxxxxxx x všech xxxxxxxxxxx xxxxxxxxxx xxx vyměření xxxx xx xxxxxxxx xxx. Mimo xx xx xxxxxxx xxxxxx xxxxxxxx každý, xxx xxxx berní xxxxxxx x xxxxxx xxxxxxxx xxxxxx. Vzor xxxxxxxx xxxx a xxxxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxx-xx xxxxxxxxx xxxxxxxx xxxx, xxxx xxxx daň xxxxxxx xx x 10 %; xxxxxxx xx splatné do 60 dnů xxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
§25
Xxxxxx příslušnost
(1) K xxxxxxxx xxxxxxxxxx daně xx xxxxxxxxx xxxxx xxxxxx, x xxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxx (xxxxx) xxxxxx xxxxxxxxxx xxxx. Xxxxx-xx xxxxxx příslušnou xxxxx xxxxxx xxxxxx xxxxx xxxxxxxx (xxxxx) xxxxxxxxxxxx, xx xxxxxxxxx xxxxx xxxxxx, x xxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, xx případě xxxx největší xxxx. Xxxxx-xx xxxxxx příslušnost xxxxxx xxx xxxxx xxxxxxxx, xxxx xx xxxxxxxxxxxx financí.
(2) Odstavec 1 platí xxxxxxx xxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx xxxxx x xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx).
§26
Xxxxxxxxxx x xxxxxxxx xxxx
(1) X vyměření xxxx vyrozumí berní xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx národního xxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxx vyloží xxxxxx xxxxxxx xxxxx xx 7 xxx po xxxxxx x veřejnému xxxxxxxxxx xx xxxx 30 xxx.
(2) Xxxxxxx x dobu xxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxxxx xx xxxxxx xxxxxx xxxx xxxxx způsobem x xxxxx xxxxxxxx.
(3) Xx xxxxxxx potvrdí xxxxxx národní výbor xxxx xxxxxxxx x xxxxx jej berní xxxxxx.
§27
Odvolání
(1) Do xxxxxxxx xxxx lze se xxxxxxx xxxxxxxx x xxxxxxxxx xxxxx xxxxxx xx 60 xxx xxx dne vyložení xxxxxxxxxxx xxxxxxx x xxxxxxxx národního xxxxxx.
(2) X xxxx xxxxx xxxxx xxxxxxxxxx podati x xxxxxxxxx xxxxx xxxxxx xxxxxx xx xxxxxxx důvodů pro xxxxxxxx daně. Dnem xxxxxx xxxxxxx xxxxxxx xx xxxxxxxx xxxxx xx xx xxx xxxxxxxx příslušného xxxxxxxx x xxxx xxx xxxx xxx co xx xxxxxx.
(3) X xxxxxxxx xxxxxxxxx x xxxxxxxx platností xxxxxxxx xxxx XX. stolice, xx Slovensku pověřenectvo xxxxxxx.
Xxxxxxxxxx xxxxxx xxxxxx
§28
(1) X xxxxx xxxxxxxxxx xxxx spolupůsobí místní xxxxxxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x xxxxxxxx xxxxxxxxxx xxxxxx komise.
(2) Xxxxx zemědělské xxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx) jsou: xxxxxxxx místního xxxxxxxxx xxxxxx nebo jeho xxxxxxxx, xxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxx svazu xxxxxxxxx x xxxxxxxx xxxxxxxxxx komise xxx xxxxxxx xxxxxxxx xxxxxx xxxx xxxx zástupce, xxxxx byla zřízena, xxxxx xxxx xxxxxxx xxxxxxx národním výborem. Xxxxxxxxx xxxxxx zemědělské xxxxxx xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx.
(3) Xxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxx xxx berní xxxxxx a xxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx (xxxx xxxxxxxx), xxxxxxxx xxxxx správy, xxxxxxxx okresního xxxxxxxx Xxxxxxxxxx svazu zemědělců x xxxxx čtyři xxxxxxx volení xxxxxxxx xxxxxxxx xxxxxxx. Ministr xxxxxxx xxxx xxx xxxxx xxxxxxxx berních xxxxx xxxxxxx xxxxx xxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx je předseda xxxxxxxxx xxxxxxxxx xxxxxx xxxx jeho xxxxxxxx.
(4) Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx zřizuje xxx xxxxxxxxxxxx financí x xxxxx xx xxxxxxxx: xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x xxxxxx, xxxxxxxxxxxx financí, zemědělství x pozemkové xxxxxxx x xxxxxx, zemského xxxxxxxxx xxxxxx v Xxxxx, zemského xxxxxxxxx xxxxxx x Xxxx x xxxxxx expositury x Xxxxxxx, xxxxxxxx xxxxxxxxxx xxxxxxxxxxx v Xxxxx x xxxxxxxx xxxxxxxxxx xxxxxxxxxxx v Xxxx, a xx xx xxxxxx xxxxxxxx, x xx xxxxxxx xxxxxxxxxx Jednotného svazu xxxxxxx x xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxxxx xxxxxxxxxx daňové xxxxxx xx zástupce xxxxxxxxxxxx xxxxxxx.
§29
Xxxxxxx xxxxxxxx xxxxxxx (xxxxxxx zemědělským xxxxxxx xxxxxxx) xxxxxxxx:
1. x xxxxxxx, xxx xxxx xxxxxxxxxxx výtěžek xxxxxxxx x xxxxxxxxxxxxx xxxxxx, xxxx xxx xxx x xxxxxx nelze xxxxxxxx, xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xx katastrální xxxxx na xxxxxxxxxx xxxxxxxxxx hospodářství xx xxxxxxxx xxx x xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxxxx xxxxx [§6 xxxx. 19 xxxxxxxx xxxxxxxx xx xxx 23. května 1930, x. 64 Xx., xxxx xx částečně xxxxxxxxx xxxxx II, XXX x XX xxxxxx o xxxxxxxxxx xxxxxxxx x xxxx xxxxxx (xxxxxxxxxxxxx xxxxxx)]. Xxxxxx-xx xxxxxx xxxxxxxxxx xxxxxx xxxxxx návrh xx 31. října xxxxxxxxxx roku, podá xxx xxxxx xxxxxx;
2. xxxxxxxxxx xxxxxxxxx jednotlivých xxxxxxxxxxxx hospodářství xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2). Xxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx daňové xxxxxx xx 31. xxxxx xxxxxxxxxx xxxx; xxxxxx xxxxxx xx xxxx xxxxx xxxxxxx xxxx vliv xx xxxxxxxx xxxx xx xxxxx xxx.
§30
Xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx přísluší:
1. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx jiné xxxxxxx xxxxxxx (§8 xxxx. 2). Návrh xxxxx xxxxxx ústřední xxxxxxxxxx daňové komisi xx 31. xxxxx xxxxxxxxxx xxxx; xxxxxx xxxxxx xx této xxxxx xxxxxxx míti xxxx na xxxxxxxx xxxx xx xxxxx xxx;
2. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx o xxxxxxxx podle §29 x. 1. Nerozhodne-li xxxxxxx zemědělská daňová xxxxxx x xxxxxx xx 15. xxxxxxxx xxxxxxxxxx xxxx, rozhodne x xxx xxxxxxxx xxxx II. stolice;
3. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx o přeřazení xxxxxxxxxxxx xxxxxxxxxxxx hospodářství xx jiné xxxxxxx xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. prosince xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxx xxxx na xxxxxxxx xxxx za xxxxx xxx.
§31
Ústřední zemědělské daňové xxxxxx přísluší:
1. xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxx x případech, xxx xxx nelze xxxxxxxx x xxxxxx xxxxxxxx katastrálních xxxxxx; xxxxxxxxx-xx xxx xx 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxx;
2. xxxxxxxxx xxxxxxxxx x Xxxxxxx xxxxx xxxxxxx xxxxxx xxxxx §9 xxxx. 1; xxxxxxxxx-xx xx xx 30. listopadu xxxxxxxxxx xxxx, xxxxxxx xx ministerstvo xxxxxxx. Xxxx xxxxxxx xxxxxxx xxxxx toho, kolikrát xx xxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxxxx x §9 xxxx. 1 xxxxxxxx xxxxx než xxx xxxxxxxxx ostatních xxxxxx;
3. rozhodovati x xxxxxxxx xxxxxxxxx o xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx xxxxxxxxxx xxxx, nemůže xxxxxxxxx xxxx xxxx xx vyměření xxxx xx xxxxx xxx;
4. xxxxxxxxxxxxx výnosové xxxxxx xxxxxxxxxx xxxxxx a xxxxxxxxxx finanční xxxxxx xxxxx xxxxx xxxxxxxxxx xxxx.
§32
Xxxxxxxx x xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxx čestnou. Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx povinni postupovati xxxxx zákona, xxxxxxxxx x podle xxxxxxxxxx xxxxxx a xxxxxxx x zachovávati x xxxxxxx x xxxxxx xxxxxxxxx.
§33
Sídla xxxxxxxxx xxxxxxxxxxxx xxxxxxxx komisí, jednací xxx komisí, xxxxx x znění xxxxx xxxxx komise xxxxxxx xxxxxxx financí, xxxxx xxx x xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx x xxxxxx s xxxxxxxxx xxxxxx, x Xxxxxxx xxxxx.
Přechodná x xxxxxxxxx xxxxxxxxxx
§34
(1) Xxx osoba xxxx xxxx xxxxxx xx příslušníka domácnosti xxxxx u xxxxxxx xxxxxxxxxx x x xxxxx poplatníka pouze x xxxxx xxxx.
(2) Xxxx-xx poplatníku x xxxx xx xxxx xxxxx xxxx poskytnuta xxxxx xxxxx §7 xxxx xxxxxx xxxxx xxxxx §9 xxxxxx xx xxx 26. xxxxxx 1947, x. 109 Sb., o xxxx xx mzdy, xxxxxx xx býti xx xxxxx xxx xxxxxxx xxxxxxxxxx xxx xxxxx §§13 až 15.
§35
Ministr xxxxxxx xxxx
1. xxxx xxxxxxxxxx tabulky xxxxxxxxxx xxxx xxx xx xx průměrného xxxxxxxxxxxxx xxxxxxx, tak xx xx xxxxxxx xxxxxx,
2. xxxxxxx xxxxxxxx x xxxxxxxx nesrovnalostí x xxxxxxxx, xxx xx prováděním xxxxxx xxxxxx mohly xxxxxxxxxx,
3. xxxxxxx xxxxxxxx k xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxx, xxx xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx na xxxxxxxx xxxxxxxxxx xxxx jemu xxxxxxxxx poměru, x
4. xxxxxxxxx xxxxxxxxx x Xxxxxxx xxxxx xxxxxx xxxxxxxxxx zemědělské xxxx xx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxx xxxx podobným xxxxxxx xxxxxxx.
§36
(1) Přiznání k xxxxxxxxxx xxxx xx xxx 1947 xxxx xxxxxxx podati xxxxxxx xxxxxxxxxx, xxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx, x xx do 30. xxxxxx 1948.
(2) Xxxxxxxxxx daň xx xxx 1947 jest xxxxxxx ve dvou xxxxxxxx xxxxxxxxx; xxxxx xxxxxxx do 30. xxxxxx 1948 x xxxxx xx 30. xxxx 1948.
§37
(1) Xxxxxx, xx xxxxxxx xxxxxxx x xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxx berním xxxxx 1948, xxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx x xxxxxxxxx xxxx xxxxxxxxx podle xxxxxx x xxxxxxx xxxxxx, xx znění xxxxxxxx xxx měnících x xxxxxxxxxxxx.
(2) Xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx jest xxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx berním xxxxx 1948 podrobeny xxxxxxxxx xxxx xxxxx xxxxxx x přímých xxxxxx, xx znění předpisů xxx xxxxxxxx a xxxxxxxxxxxx. Xxxx-xx xxxxxxxxxxxxx, xxxxxxx pachtovné rentové xxxx xxxxx xxxxx XX xxxxx xxxxxx.
(3) Xxxxx ze xxx 21. xxxxx 1946, č. 31 Sb., o xxxx x xxxxxx, xx xxxxxxxxxx počínajíc rokem 1947 xx xxxxxx, xxxxx xxxxxxx osoby xxxxxxxxxxx xxxxxxxxxx xxxx xx 31. prosinci 1946 za xxxxxxx x xxxxxx provedené x xxxxx xxxxxxxxxxxx xxxxxxxxxxxx, jakož x xx cenu xxxxxxx xxxxxxxx xxxxxxxx xxxxxxx xxxxxx osobami xx xxxxxxxxxxxx hospodářství. Xxxxxx x xxxx xxxxxxx x xxxxxxxxx xxxx xxxxxxxxxxx záznamní xxxxxxxxxx xxxxx části první, xxxxxx I xxxxxxxx xxxxxxxx ze xxx 29. xxxxxx 1941, x. 297 Xx., x záznamních xxxxxxxxxxxx xxx účely daňové x xxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxx §2 xxxxxx xxxxxxxx nařízení se xxxxxxx.
(4) Dani xxxxxxxxxx xxxxxxxx (xxxxxxxx xxxx xxxxxxxxx) xxxxx xxxxxx xx xxx 31. xxxxx 1947, č. 185 Sb., x xxxxxxxxx jednorázové xxxxx x x xxxxxxxxx dávce z xxxxxxxxxx xxxxxxxxx xx xxxxxxx, u osob xxxxxxxxxxxxx zemědělské dani xx xxxxxx důchod (xxxxxx), xxxxx xx xxx x těchto xxxx xxxxxxxx xxxx xxxxxxxxx (základem xxx xxxxxxxx xxxx důchodové), xxxxx dotčené osoby xxxxxxxxxxx xxxxxxxxxx dani. Xxxxxxxxx jednorázová dávka xxxxx §3 odst. 1 xxxx. a) xxxxxx č. 185/1947 Xx. xxxxxx se x xxxxxx xxxxxxxxx x x daně, xxxxx xx xxxxxxxx xx xxxxxx zjištěný xxxxx xxxxxxxxx xxxx, xxxxx poplatník xxx xxxxxxxx xxxx xxxxxxxxx.
§38
(1) Zákon xx xxx 19. xxxxx 1946, č. 30 Sb., o xxxx úpravě xxxxxxxxxxxxxxxx xxxxx x xxxxx xxxxxxxxx xxxx a xxxxxxxx xxxxxxxxxx xxxxxxxx, xx xxxxxxxx xxxxx:
1. x §41 xxxx. 5 xxxx xxxx xx xxxxxxxx xx xxxxx "... xxxxxxx xxx x xxxxxx", xxxxx xxxxx "xxxx xxxxxxxxx xxxxxxxxxx xxxx",
2. §41 xxxx. 6 xx xxxxxxxx další - xxxxx - xxxxx xxxxxx xxxxx" "Xxxxxxxxxx předcházejících vět xx nevztahují na xxxxx podléhající xxxxxxxxxx xxxx, i xxxx xxxxxxxxx také živnost xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
(2) Xxxxx xx xxx 14. dubna 1920, x. 262 Xx., x xxxx x masa, ve xxxxx předpisů xxx xxxxxxxx a xxxxxxxxxxxx, xx xxxxxxxx xxxxx:
1. x §1 xxxx. 2 xxxx xxxx xx xxxxxxxx xx xxxxx "... xxxxxxx xxx x obratu" xxxxx xxxxx "xxxx xxxxxxxxx xxxxxxxxxx xxxx",
2. §1 xxxx. 3 xx xxxxxxxx xxxxx - xxxxxxx - xxxxx xxxxxx xxxxx: "Xxxxxxxxxx předcházejících xxx xx xxxxxxxxxx na xxxxx xxxxxxxxxxx zemědělské xxxx, i xxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, uzenářskou xxxx xxxxxxxxxx."
§39
(1) Xxxxx xxxxxxxxx xxxx xxxxx §105 xxxx. 1 xxxxxx x přímých xxxxxx xx zvyšuje počínajíc xxxxxx rokem 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx do 60 xxx ode xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx, xxxxx xxxxxxx k xxxxxxxxxxxx xxxxxxxxxxxx, jež je xxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxxxx vydá x způsob xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(3) Xxxxxxxxxx §327 xxxx. 1 xxxx druhé xxxxxx x přímých xxxxxx se xxxxxxx; xxxxxxx xx xx xxxxxxxxx při xxxxxxxx xxxxxxxxx xxxx xx xxxxx xxx 1947.
§40
X xxxxxxxxx xxxxx xxxxxxx neupravených xxxxx xxxxxxx ustanovení xxxxxx x xxxxxxx xxxxxx, xx znění xxxxxxxx xxx měnících x xxxxxxxxxxxx; xxxxx xxx x xxxxxxxx z xxxxxxxx, xxxxx xxxxxxx xxxxxxxxxx xxxxxx č. 31/1946 Sb.
§41
Xxxxx xxxxx xxxxxx xxxxxxxxx dnem xxxxxxxxx; xxxxx xxxx pro xxxxxxxxxxx xxx xx xxxx xx xxx 1947; xxxxxxx xxx xxxxxxx xxxxxxx.
Xx. Xxxxx x. x.
Xxxxxxxx x. x.
Xx. Dolanský x. x.
Xxxxxxx zemědělské xxxx xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx pozemků | 5 Kčs | 10 Xxx | 15 Xxx | 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 všech xxxxxxx nad 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx hektar Kčs: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Tabulka xxxxxxxxxx daně pro xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 35 Xxx | 40 Kčs | 45 Xxx | 50 Xxx | 55 Kčs | 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 celkové xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx další xxxxxx Xxx: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | |||
| xxxxx pozemků | 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 xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Tabulka xxxxxxxxxx xxxx xxx obilnářskou xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | ||||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx |
| x ha | činí xxxxxxxxxx xxx Xxx: | ||||
| 1 | - | - | - | - | - |
| 2 | 150 | 160 | 180 | 190 | 200 |
| 3 | 250 | 280 | 300 | 320 | 350 |
| 4 | 370 | 420 | 460 | 500 | 530 |
| 5 | 490 | 560 | 610 | 650 | 710 |
| 6 | 600 | 690 | 780 | 850 | 910 |
| 7 | 710 | 840 | 940 | 1.030 | 1.100 |
| 8 | 840 | 980 | 1.090 | 1.200 | 1.310 |
| 9 | 950 | 1.110 | 1.260 | 1.400 | 1.520 |
| 10 | 1.050 | 1.250 | 1.430 | 1.590 | 1.720 |
| 11 | 1.140 | 1.400 | 1.600 | 1.760 | 1.940 |
| 12 | 1.250 | 1.540 | 1.750 | 1.970 | 2.170 |
| 13 | 1.360 | 1.670 | 1.930 | 2.170 | 2.380 |
| 14 | 1.460 | 1.790 | 2.110 | 2.370 | 2.600 |
| 15 | 1.560 | 1.940 | 2.280 | 2.560 | 2.840 |
| 16 | 1.660 | 2.090 | 2.440 | 2.770 | 3.080 |
| 17 | 1.750 | 2.230 | 2.610 | 2.980 | 3.310 |
| 18 | 1.850 | 2.370 | 2.800 | 3.190 | 3.550 |
| 19 | 1.950 | 2.500 | 2.980 | 3.400 | 3.810 |
| 20 | 2.060 | 2.640 | 3.160 | 3.620 | 4.060 |
| 21 | 2.160 | 2.790 | 3.340 | 3.840 | 4.310 |
| 22 | 2.250 | 2.940 | 3.520 | 4.070 | 4.560 |
| 23 | 2.350 | 3.090 | 3.720 | 4.290 | 4.840 |
| 24 | 2.440 | 3.230 | 3.910 | 4.510 | 5.130 |
| 25 | 2.540 | 3.380 | 4.100 | 4.760 | 5.410 |
| 26 | 2.640 | 3.520 | 4.300 | 5.010 | 5.690 |
| 27 | 2.740 | 3.680 | 4.480 | 5.260 | 5.990 |
| 28 | 2.850 | 3.840 | 4.690 | 5.510 | 6.310 |
| 29 | 2.950 | 3.990 | 4.910 | 5.760 | 6.630 |
| 30 | 3.050 | 4.150 | 5.120 | 6.040 | 6.950 |
| 31 | 3.150 | 4.300 | 5.340 | 6.330 | 7.260 |
| 32 | 3.250 | 4.460 | 5.560 | 6.610 | 7.620 |
| 33 | 3.350 | 4.620 | 5.770 | 6.890 | 7.980 |
| 34 | 3.450 | 4.790 | 6.010 | 7.170 | 8.340 |
| 35 | 3.550 | 4.970 | 6.260 | 7.480 | 8.690 |
| 36 | 3.660 | 5.140 | 6.500 | 7.800 | 9.070 |
| 37 | 3.770 | 5.320 | 6.740 | 8.120 | 9.470 |
| 38 | 3.880 | 5.490 | 6.980 | 8.430 | 9.870 |
| 39 | 3.990 | 5.660 | 7.220 | 8.750 | 10.270 |
| 40 | 4.090 | 5.840 | 7.500 | 9.080 | 10.660 |
| 41 | 4.200 | 6.040 | 7.770 | 9.440 | 11.090 |
| 42 | 4.310 | 6.240 | 8.040 | 9.800 | 11.540 |
| 43 | 4.410 | 6.430 | 8.320 | 10.150 | 11.990 |
| 44 | 4.520 | 6.630 | 8.590 | 10.510 | 12.430 |
| 45 | 4.630 | 6.820 | 8.860 | 10.870 | 12.880 |
| 46 | 4.760 | 7.020 | 9.160 | 11.270 | 13.370 |
| 47 | 4.880 | 7.210 | 9.470 | 11.670 | 13.860 |
| 48 | 5.000 | 7.430 | 9.780 | 12.060 | 14.360 |
| 49 | 5.120 | 7.650 | 10.080 | 12.460 | 14.850 |
| 50 | 5.240 | 7.880 | 10.390 | 12.850 | 15.350 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx zemědělská daň xx xxxxx další xxxxxx Kčs: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Tabulka zemědělské xxxx xxx obilnářskou xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 30 Xxx | 35 Xxx | 40 Kčs | 45 Xxx | 50 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | ||||
| 1 | - | - | - | - | - |
| 2 | 200 | 210 | 220 | 220 | 230 |
| 3 | 370 | 380 | 400 | 420 | 430 |
| 4 | 550 | 580 | 600 | 620 | 640 |
| 5 | 750 | 800 | 840 | 880 | 910 |
| 6 | 970 | 1.020 | 1.070 | 1.110 | 1.160 |
| 7 | 1.170 | 1.250 | 1.320 | 1.390 | 1.450 |
| 8 | 1.410 | 1.490 | 1.580 | 1.660 | 1.730 |
| 9 | 1.630 | 1.730 | 1.830 | 1.940 | 2.040 |
| 10 | 1.850 | 1.990 | 2.120 | 2.240 | 2.350 |
| 11 | 2.100 | 2.250 | 2.390 | 2.530 | 2.660 |
| 12 | 2.340 | 2.510 | 2.680 | 2.840 | 3.000 |
| 13 | 2.580 | 2.790 | 2.980 | 3.160 | 3.340 |
| 14 | 2.840 | 3.070 | 3.280 | 3.480 | 3.690 |
| 15 | 3.110 | 3.350 | 3.580 | 3.820 | 4.050 |
| 16 | 3.360 | 3.630 | 3.910 | 4.170 | 4.410 |
| 17 | 3.630 | 3.940 | 4.230 | 4.500 | 4.800 |
| 18 | 3.910 | 4.240 | 4.550 | 4.880 | 5.210 |
| 19 | 4.180 | 4.530 | 4.910 | 5.270 | 5.610 |
| 20 | 4.460 | 4.870 | 5.270 | 5.650 | 6.040 |
| 21 | 4.760 | 5.210 | 5.630 | 6.070 | 6.500 |
| 22 | 5.070 | 5.550 | 6.020 | 6.500 | 6.960 |
| 23 | 5.380 | 5.890 | 6.430 | 6.930 | 7.430 |
| 24 | 5.690 | 6.270 | 6.830 | 7.380 | 7.950 |
| 25 | 6.030 | 6.650 | 7.240 | 7.860 | 8.460 |
| 26 | 6.380 | 7.030 | 7.690 | 8.350 | 8.970 |
| 27 | 6.730 | 7.430 | 8.150 | 8.830 | 9.530 |
| 28 | 7.070 | 7.860 | 8.600 | 9.370 | 10.120 |
| 29 | 7.440 | 8.280 | 9.080 | 9.910 | 10.690 |
| 30 | 7.840 | 8.710 | 9.590 | 10.450 | 11.320 |
| 31 | 8.230 | 9.160 | 10.100 | 11.020 | 11.960 |
| 32 | 8.620 | 9.630 | 10.610 | 11.620 | 12.600 |
| 33 | 9.030 | 10.110 | 11.160 | 12.230 | 13.270 |
| 34 | 9.470 | 10.580 | 11.730 | 12.830 | 13.980 |
| 35 | 9.910 | 11.090 | 12.290 | 13.490 | 14.690 |
| 36 | 10.340 | 11.620 | 12.860 | 14.160 | 15.400 |
| 37 | 10.780 | 12.150 | 13.490 | 14.830 | 16.190 |
| 38 | 11.270 | 12.680 | 14.120 | 15.520 | 16.970 |
| 39 | 11.760 | 13.240 | 14.750 | 16.260 | 17.750 |
| 40 | 12.250 | 13.840 | 15.380 | 17.010 | 18.590 |
| 41 | 12.740 | 14.420 | 16.080 | 17.750 | 19.460 |
| 42 | 13.260 | 15.010 | 16.780 | 18.540 | 20.320 |
| 43 | 13.810 | 15.630 | 17.480 | 19.360 | 21.200 |
| 44 | 14.350 | 16.280 | 18.190 | 20.170 | 22.150 |
| 45 | 14.900 | 16.940 | 18.970 | 20.990 | 23.090 |
| 46 | 15.450 | 17.590 | 19.730 | 21.890 | 24.040 |
| 47 | 16.050 | 18.260 | 20.500 | 22.790 | 25.060 |
| 48 | 16.660 | 18.980 | 21.300 | 23.680 | 26.090 |
| 49 | 17.260 | 19.700 | 22.150 | 24.600 | 27.130 |
| 50 | 17.860 | 20.420 | 22.990 | 25.590 | 28.190 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx činí xxxxxxxxxx xxx xx každý xxxxx hektar Kčs: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Tabulka xxxxxxxxxx daně xxx xxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 55 Kčs | 60 Xxx | 65 Xxx | 70 Xxx 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 xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Tabulka zemědělské xxxx xxx xxxxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Kčs | 20 Xxx |
| x xx | xxxx xxxxxxxxxx daň Xxx: | |||
| 1 | - | - | - | - |
| 2 | 80 | 100 | 110 | 120 |
| 3 | 180 | 200 | 220 | 240 |
| 4 | 260 | 300 | 340 | 370 |
| 5 | 370 | 440 | 490 | 530 |
| 6 | 480 | 560 | 620 | 690 |
| 7 | 590 | 690 | 790 | 880 |
| 8 | 700 | 850 | 960 | 1.060 |
| 9 | 830 | 990 | 1.120 | 1.250 |
| 10 | 940 | 1.130 | 1.310 | 1.460 |
| 11 | 1.060 | 1.290 | 1.490 | 1.660 |
| 12 | 1.170 | 1.450 | 1.670 | 1.870 |
| 13 | 1.300 | 1.610 | 1.850 | 2.100 |
| 14 | 1.420 | 1.750 | 2.060 | 2.320 |
| 15 | 1.540 | 1.920 | 2.250 | 2.540 |
| 16 | 1.650 | 2.090 | 2.440 | 2.780 |
| 17 | 1.760 | 2.250 | 2.640 | 3.020 |
| 18 | 1.880 | 2.410 | 2.850 | 3.250 |
| 19 | 2.010 | 2.560 | 3.060 | 3.480 |
| 20 | 2.130 | 2.740 | 3.270 | 3.740 |
| 21 | 2.250 | 2.910 | 3.470 | 4.000 |
| 22 | 2.360 | 3.080 | 3.690 | 4.250 |
| 23 | 2.480 | 3.250 | 3.910 | 4.490 |
| 24 | 2.590 | 3.420 | 4.130 | 4.770 |
| 25 | 2.720 | 3.590 | 4.340 | 5.050 |
| 26 | 2.840 | 3.770 | 4.550 | 5.330 |
| 27 | 2.970 | 3.950 | 4.800 | 5.610 |
| 28 | 3.090 | 4.130 | 5.040 | 5.890 |
| 29 | 3.210 | 4.300 | 5.280 | 6.210 |
| 30 | 3.320 | 4.480 | 5.520 | 6.520 |
| 31 | 3.440 | 4.660 | 5.760 | 6.830 |
| 32 | 3.560 | 4.860 | 6.020 | 7.130 |
| 33 | 3.690 | 5.060 | 6.290 | 7.470 |
| 34 | 3.810 | 5.250 | 6.560 | 7.810 |
| 35 | 3.940 | 5.450 | 6.830 | 8.160 |
| 36 | 4.060 | 5.640 | 7.090 | 8.500 |
| 37 | 4.190 | 5.840 | 7.370 | 8.840 |
| 38 | 4.310 | 6.060 | 7.670 | 9.220 |
| 39 | 4.430 | 6.270 | 7.970 | 9.610 |
| 40 | 4.550 | 6.490 | 8.260 | 9.990 |
| 41 | 4.690 | 6.710 | 8.560 | 10.370 |
| 42 | 4.830 | 6.920 | 8.850 | 10.750 |
| 43 | 4.960 | 7.130 | 9.180 | 11.170 |
| 44 | 5.100 | 7.360 | 9.510 | 11.590 |
| 45 | 5.240 | 7.600 | 9.840 | 12.020 |
| 46 | 5.370 | 7.840 | 10.170 | 12.440 |
| 47 | 5.500 | 8.080 | 10.490 | 12.860 |
| 48 | 5.640 | 8.320 | 10.820 | 13.320 |
| 49 | 5.770 | 8.560 | 11.190 | 13.790 |
| 50 | 5.920 | 8.810 | 11.550 | 14.260 |
| Xxx celkové výměře xxxxx pozemků xxx 50 ha xxxx xxxxxxxxxx daň za xxxxx xxxxx xxxxxx Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx 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 výměře xxxxx xxxxxxx xxx 50 xx činí xxxxxxxxxx xxx za každý xxxxx hektar Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Kčs | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx | 30 Xxx |
| x ha | činí xxxxxxxxxx xxx Kčs: | |||||
| 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 |
| Při xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za každý xxxxx xxxxxx Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx všech xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | Xxx xxxxxxx xxxxxx xxxxx pozemků | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx pozemků | ||
| v ha | 35 Xxx | 40 Xxx a xxxx | x xx | 35 Kčs | 40 Xxx x xxxx |
| xxxx xxxxxxxxxx xxx Xxx: | xxxx xxxxxxxxxx daň Kčs: | ||||
| 1 | - | - | 28 | 5.470 | 5.960 |
| 2 | 110 | 120 | 29 | 5.740 | 6.300 |
| 3 | 220 | 230 | 30 | 6.050 | 6.640 |
| 4 | 340 | 350 | 31 | 6.370 | 6.970 |
| 5 | 480 | 510 | 32 | 6.680 | 7.320 |
| 6 | 620 | 650 | 33 | 7.000 | 7.700 |
| 7 | 780 | 830 | 34 | 7.320 | 8.080 |
| 8 | 950 | 1.010 | 35 | 7.670 | 8.460 |
| 9 | 1.110 | 1.180 | 36 | 8.030 | 8.830 |
| 10 | 1.300 | 1.390 | 37 | 8.380 | 9.250 |
| 11 | 1.490 | 1.590 | 38 | 8.730 | 9.680 |
| 12 | 1.680 | 1.780 | 39 | 9.110 | 10.100 |
| 13 | 1.870 | 2.010 | 40 | 9.510 | 10.530 |
| 14 | 2.080 | 2.230 | 41 | 9.910 | 10.970 |
| 15 | 2.290 | 2.450 | 42 | 10.300 | 11.450 |
| 16 | 2.490 | 2.680 | 43 | 10.700 | 11.920 |
| 17 | 2.720 | 2.930 | 44 | 11.130 | 12.400 |
| 18 | 2.950 | 3.170 | 45 | 11.570 | 12.870 |
| 19 | 3.170 | 3.410 | 46 | 12.020 | 13.390 |
| 20 | 3.400 | 3.670 | 47 | 12.460 | 13.920 |
| 21 | 3.630 | 3.930 | 48 | 12.900 | 14.450 |
| 22 | 3.880 | 4.200 | 49 | 13.390 | 14.970 |
| 23 | 4.130 | 4.460 | 50 | 13.880 | 15.520 |
| 24 | 4.370 | 4.750 | Při xxxxxxx výměře xxxxx xxxxxxx nad 50 xx činí | ||
| 25 | 4.630 | 5.050 | zemědělská daň xx xxxxx xxxxx xxxxxx Kčs: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Právní xxxxxxx x. 49/1948 Xx. xxxxx xxxxxxxxx xxxx 14.4.1948.
Xx xxx xxxxxxxx právní xxxxxxx xxxxx měněn x xxxxxxxxx.
Xxxxxx xxxxxxx x. 49/1948 Sb. xxx xxxxxx xxxxxxx xxxxxxxxx č. 77/1952 Sb. x xxxxxxxxx xx 22.12.1952.
Xxxxx xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxx x odkazech xxxx xxxxxxxxxxxxx, xxxxx xx xxxx xxxxxx xxxxxxxxx xxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx.