Právní předpis byl sestaven k datu 21.12.1952.
Zobrazené znění právního předpisu je účinné od 14.04.1948 do 21.12.1952.
Zákon o zemědělské dani
49/1948 Sb.
Daňová povinnost §1 §2 §3 §4 §5
Zdaňovací období §6
Daňové sazby §7 §8 §9 §10 §11 §12 §13 §14 §15 §16 §17 §18
Sleva na dani §19
Počátek a konec daňové povinnosti §20 §21
Přiznání §24
Místní příslušnost §25
Vyrozumění o předpisu daně §26
Odvolání §27
Zemědělské daňové komise §28 §29 §30 §31 §32 §33
Přechodná a závěrečná ustanovení §34 §35 §36 §37 §38 §39 §40 §41
Tabulka zemědělské daně pro řepařskou oblast
Tabulka zemědělské daně pro obilnářskou oblast
Tabulka zemědělské daně pro bramborářskou oblast
Tabulka zemědělské daně pro pícninářskou oblast
49
Xxxxx
xx dne 21. xxxxxx 1948
o xxxxxxxxxx xxxx
Xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx usneslo xx xx xxxxx xxxxxx:
Daňová xxxxxxxxx
§1
(1) Xxxxxxxxxx xxxx podléhají xxxxxxx xxxxx, xxxxx xxxxxxxxx xx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xx xx xxxxxx xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Provozuje-li xxxxxxxxxx xxxxxxxxxxxx na xxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx, xxxxxxx xxxxxxxxxx dani xxx, xxxxxxx-xx v xxx xxxxxx x cizí xxxxx xxxxxxxxxx xxx xxxxx, xxxxx xxxxxxx - xxxxx x xxxxxxxxxxx hospodářství xxxx xxxxxxxxxx - xx xxxxxxx xxxxx. Xxxx xxxxxxxx nemusí xxxx xxxxxxx x osob xx 21 let xxxx x x xxxx, které v xxxxxxxxxxx hospodářství nemohou xxxxxxxxx pro stáří, xxxxx, xxxxxxxxxx nebo xxxxxxxxxx veřejné funkce, xxxxx xxxx xxx x zaměstnaneckém xxxxxx.
(3) Xxxxxxxxx-xx zemědělské xxxxxxxxxxxx xxxx více xxxxxxxxx xxxx xxxxxxxx xx xxxxxxx xxxx (xx xx. xxxxxxx), xxxxxxxxx xxxxxxxxxx dani společně. Xxx xxx xxxx xxxx xxxxxxx x xxxxx xxxxxxxx xxxxxxxxx x xxxxxxxx 2; xxxxxxx xxx xxxxxxxxx xxxxx obdobně. X xxxxxxx (xxxxx a xxxxxx) se xxxxxxxxxxx, xxxxxx-xx xxxxx xxxxxxxxx, xx zemědělské xxxxxxxxxxxx xxxxxxxxx společně xx xxxxxxx xxxx.
(4) Neodevzdaná (xxxxxxxxxxx) xxxxxxxxxxx xx xxxxxxxx xxx, jako xx xxxxxxxxxx xxx xx xxxx.
§2
(1) Xxxxxxxxxxx xxxxxxxxxxxxx xx souhrn xxxxx xxxxxxxxxxx xxxxxxxx x xxxx, které xxxxx xxxxxxxxxxx xxxxx x xxxxxx xxxxxx xxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxx, x výjimkou účastí xx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxx a xxxxxxxxx vkladů.
(2) Provozují-li xxxxx xxxxxxx v §1 dvě nebo xxxx xxxxxxxxxxxx hospodářství, xxxxxxxx se xxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxx.
§3
K xxxxxxx zemědělského xxxxxxxxxxxx xxxxx xxx:
1. xxxxxxxx xxxxxx, xxxxx xx xxxxxxxx na xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx x xxxxx xxxxxx xxxxxx xxxx xxxxxxxxx a xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx průmyslovými xxxxxxx (pilami, mlýny, xxxxxxxxx, pivovary, lihovary, xxxxxxxxx a xxx.) xxxx x xxxxx xxxxxxx xxxx provozována xx xxxxxxxxxxxx x xxxxxxxxxxx závodě (x xxxxxxxxxx, xxxxxxxxx, sušírnách, xxxxxxxxxxxx, xxxxxxxxxxxxx xxxxxxx x pod.);
2. xxxxxxxx xxxxxxxx xxxxxxxxxxx půdy, xxxxx nedochází k xxxxxxx xxxxxxxxxx, xx xxxxxxxx xxxxxxxxx xxx x. 1;
3. prodej xxxxxxx vlastního xxxxxxxxxxxx xxxxxxxxxxxx, vyjímajíc xxxxxx x xxxxxxx, xxxxxxxxxxx xx xxxxxxxxxxxx v xxxxxxxxxx nebo xxxxxxxxxxx xxxxxx xxxxxxxxxx x xxxxxxxx x xxxxxxxxx xxxxx;
4. xxxxxxxx zaměstnání (xxxxxxxxxxx, orání za xxxx, tření xxx x xxx.), xxxxxxxxxxx xxxxxx příležitostně a xxxxxxx xx xxxxxxxxxxxx.
§4
Xxxxxxxxxxx, xxx xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx půdě xxxxxxx, xxxxxxxxxx xx převzaté xx obhospodařování xx xxxxxxxx xxxxxx xxxxxxxx xxxxxx.
§5
Sdruží-li se xxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx (§§1 xx 4) xx xxxxxxxxxx xxxxxxxxxxx xxxxx zemědělských xxxxxxxxxxxx xx xxxxxxxxxxxx (xxxxxxxx) xxxx xxxx xxxxxxxxxx xxxxxxxx x neuzavřeným xxxxxx xxxxx, xxxxxxxxx xxxxxxxxxx dani xxx, xxxx xx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx vlastní xxxx.
§6
Xxxxxxxxx xxxxxx
Xxx xx xxxxxxxx xxxxxxxxxx za xxxxx xxxxxxxxxx xxx xx xxxx xxxxxxxx.
Daňové xxxxx
§7
(1) Xxx xx xxxxxxxx xxxxxxx xxxxxxxx x tabulkách xxxxxxxxxxx k xxxxxx xxxxxx.
(2) Pro xxxxxxxxx xxxx xxxx xxxxxxxx:
1. xxxxxxx xxxxxx (xxxxxxxx, xxxxxxxxxx, bramborářská či xxxxxxxxxxx), xx xxxxx xxxx zemědělské hospodářství xxxx jeho největší xxxx, x
2. xxxxxxx xxxxxx všech pozemků x katastrálním xxxxxxxx x xxxxxx xxxxxxxx xxxxxxxxxxx výtěžek podle xxxxx dne 30. xxxxxx xxxxxxxxxx xxxx.
§8
(1) Pro zjištění, xx které výrobní xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, platí xxxxxx xxxxxxxx, xxxxx xx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx.
(2) Jednotlivá xxxxxxxxxxx xxxxx, xx xxxxxxx xxxxxxxxxx xxxxxxxxxx hospodářství, xxxxx xxxx xxxx xxxxxxxxx (§31 x. 3 x §30 x. 3) do xx xxxxxxx xxxxxxx, xxxxxx xxxxxxxx podmínkám xxxx katastrálního xxxxx, xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxxxxxx xxxxxxxx.
§9
(1) Xxx xxxxxxxxx xxxxxxx výměry všech xxxxxxx s xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx chmele, xxxxx xxxx, tabáku nebo xxxxxxx, nebo xxxxxxxxxx xxxxxxxxxxxx (xxxxxxxxxxxx x xxxxxxxxx), xxxxxxxxxxx, xxxxxxxxxx x xxxxxxxxxxxx xxxxxxxx, xxxxx se xxxxxxx xxxxxxxx xxxxxxxx x §31.
(2) Průměrný katastrální xxxxxxx se xxxxxx, xxxx-xx se xxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx jejich skutečnou xxxxxxx x xxxxxxxxx.
(3) Xxx xxxxxxxxx xxxxxxx xxxxxx xxxxx xxxxxxx x katastrálním xxxxxxxx x xxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx x x xxxx xxxxxx ladem.
§10
(1) Xxx xx xxxxxxxxx sníží, xxxx-xx x xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx více než 15 % celkové xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxx pro xxxxxxx xxxx podle xxxxxxxx 1 xxxxxxx ministr xxxxxxx x Úředním xxxxx.
§13
(1) Xxxxxxxxxxx xxxxxxxx x §1 xxxx. 2 xx daň xxxxx:
1. x 480 Xxx xx druhého xxxxx dvojice xxxxxxxx xxxxxxxxxxx nebo skutečným xxxxxxxxxx,
2. x 480 Xxx xx xxxxx xxxx,
3. o 540 Xxx xx druhé xxxx,
4. x 600 Xxx xx xxxxx x xx xxxxx xxxxx dítě x
5. x 480 Xxx xx každého z xxxxxx.
(2) Podle odstavce 1 xx xxxxxxxx:
x) x xxxxxxx xxxxx xxxxxxx x u xxxxxxxxxxx xxxx xxx x xxx, xxxxx xxxx x xxxxxxxxxxx xx xxxxxxxxxx společenství, x
x) x zletilých xxxx x x xxxxxx k xxx, xxxxx xxxx v xxxxxxxxxxxx zaopatření.
(3) Stejně xxxx xxxx xxxxxxxx xx xxx vnukové, xxxxxxxxxx, pastorkové x xxxxxxxxx.
(4) Xxxxxx jako xxxx xx xxxxxxxx xxx xxxxxxxxx sourozenci, xxxxxxxxx synovci a xxxxxxxxx xxxxxx poplatníka xxxx xxxx manželky (xxxxxxx), jsou-li v xxxx zaopatření.
(5) Stejně xxxx xxxxxx xx xxxxxxxx xxx xxxxxxxxx, xxxxxxxxx xxxxxx, xxxxxxxx, xxxxxx, snachy, tchán x xxxxxx poplatníka xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx v xxxx xxxxxxxxxx.
(6) Xxxxxx xxxx rodiče se xxxxxxxx xxx xxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxx x xxxxxxx neteře xxxxxxxxxx xxxx jeho xxxxxxxx (xxxxxxx), jsou-li xxxxx xxxxxxxxx x x xxxx xxxxxxxxxx.
(7) Xxxxx, xx které xx xxxxxxxxxx snižuje xxx xxxxx předchozích xxxxxxxx, xxxxxxxx xx xxxx xxxx příslušníci xxxxxxxxxx.
(8) Příslušník domácnosti xxxx s xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, xxxxx-xx se xxxx xxxxxxx xxxxxxx v xxxxx xxxxxxxxxx x xxxxxxxx x xxxxxx xxxxxxxxxx. Spotřební společenství xxxx vyloučeno přechodným xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx. Xxx xxxxx xxxx xxxx xxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx u xxxxxxx poplatníka.
(9) Xxxxxxxxxx xxxxxxxxxx je v xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx-xx xxxx xxxxx-xx xx xxxxxxxxx xxxxxxxx xxx, xxxxxx a xxxxxxx. Xxxxxxxxxxx se xxxxxx xxx poskytování xxxxxxx. X xxxxxxxxxx xxxxx, xx-xx příslušník - xxxxxxxxx výměnkáře - xxxxxxx xxxxxx, xxxxxxxxxxx x xxxx xxxxxx.
(10) Xxxxxxxxxxx svobodným, xxxxxxxxx, xxxxxxxxxxx xxxx xxx, xxxxx xxxxxx xxxxxx x xxxxxxxx (xxxxxxxxx) xx xxxxxxxx xxxxxxxxxx, xxxxx xx xxx x 480 Xxx, xxxx-xx xxxxx xx xxxxxxx xxxx podle xxxxxxxx 1 x. 2.
(11) Poplatníkům, xxxxx xxxxxxxxx xxxxxxx xxx xxxx, x. x. xxxx je x xxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxx xxxx, xxxxx xx daň x 480 Xxx, xxxxxx-xx xxxxx na xxxxxxxx xxxx anebo xxxxx částky x xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx do xxxxxxxxxx roku xxxxxxx, xxxxxxxx xx xxxx xxxxx xxxxxxx xxxxxx xxxxxxx, politické xxxx xxxxxx xxxxxxxxx.
§14
Xxxxxxxxx-xx xxxxxxxxxx hospodářství xxxx jednotlivé xxxxxxx xxxxx (§1 xxxx. 2)
x) váleční xxxxxxxx x xxxxx nebo xxxxx xxxxxxx války, xxxxx mají nárok xx xxxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxx xxx poškození xxxxxx xxxx xxxx,
x) xxxxxxxx (xxxxxxxxx) xxxxxxxx x xxxxxxx občanští invalidé, xxxx xxx poškození xxxxxx nebo xxxx xxxxx zaopatřovací xxxxxxx xx státní xxxxxxxx xxxx podle předpisů x xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, nebo
c) xxxx xxxxx xxxxxxx nebo xxxxxxx xxxxx (xx xx. xxxxxxxx, xxxxxxxxx x pod.), xx xxxxxxx xxxxxxxxxx, xx xxxxx jsou xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxx,
xxxxx xx jim daň xxx stupni xxxxxxxxxx xx 20 % xx xx 44 % včetně o 480 Kčs x xxx stupni invalidity xxxx 44 % x 960 Xxx. Xxx xxx xx xxxxxxxxxxx, že xxxxxx xxxxxxxxxx x xxxxxxxx, xxxxxxxxxxxx důchody z xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx jednotlivé xxxxxxx xxxxx (§1 xxxx. 2) xxxxx xxxx xxxxxxxxx xxxxxxx po xxxxxxx legionářích (xxxxx xx dne 24. xxxxxxxx 1919, x. 462 Sb., x xxxxxxxxxxxx xxxx xxxxxxxxxx) x xxxxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxxx (xxxxx ze xxx 19. xxxxxxxx 1946, č. 255 Sb., o xxxxxxxxxxxxx xxxxxxxxxxxxxx armády x xxxxxxxxx x x xxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxx za xxxxxxxxxx), xx obětech xxxxxxxx událostí x xxxxxxx, xxxxxx xxxx xxxxxxxxx xxxxxxxxx, sníží xx xxx xxx x 480 Kčs.
§19
Xxxxx xx dani
(1) Xxx se přiměřeně xxxxx pro xxxxxxxx xxxxxx, xxxxx xxxxxxxxxx (§1 xxxx. 2) xxxxxxxxx xxxxxxxx, avšak xxxxxxxxxxxx xxxxxxx xxxx xxxxx §§13 xx 15.
(2) Xx xxxxxx xxxxxxxx xxxxxx dlužno xxxxxxxxx alimentační plnění, x xxxx je xxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxxx nemajetných příbuzných x xxxxx xxxxxxxxx xxxx xxxxxxxx xxxx x linii pobočné xx xxxxxxx xxxxxx x xxxxxxxxxxx osob xxxxxxxxxxxx do xxxxxxx xxxxxx, nákladné léčení xxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx x xxxxxxx xxxxxxx.
(3) Xxxxxxx xx sníží xxx xxxxxxxxxxx xxxxxxxx v §1 xxxx. 3, xxxx-xx xxxxxxxx xxxxxxx x odstavcích 1 x 2 xxxxxxx x xxxx, které xxxxxxxxx zemědělské xxxxxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
(4) Směrnice pro xxxxxxxxx přiměřené xxxxx xxxxxxx xxxxxxx xxxxxxx x Xxxxxxx listě.
(5) X xxxxx xxxxx xxxxxx x xxxxxxxx.
Xxxxxxx x xxxxx xxxxxx povinnosti
§20
(1) Xxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, podléhají xxxx počínajíc xxxxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx začali provozovati. Xxx se však xxxxxxxx, xxxxxxxx ještě 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(2) Poplatníci, xxxxx přestali provozovati xxxxxxxxxx hospodářství, xxxxxxxxx xxxx končíc xxxxx, x němž xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx provozovati. Xxx xx xxxx xxxxxxxx, jestliže xxx 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(3) Xxxxxxxx xxxxxxxxxxx zemědělského xxxxxxxxxxxx xxxx během xxxx xxxxxxxxx xxx, xx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx 50 ha, xxxxx xx xxxxxxxxx xxxxxxxxxxx daní xxxxx xx ten xxx, x němž xxxxxxxxxx xxxxxxxxxxxx bylo rozšířeno.
§21
(1) Xxx xxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx hospodářství, xx xxxxxxx xxxxxxxx xx xxxxxxxxx berní správě xx 30 xxx. Xxxxxxxxx xxxx xxxxxxx xxx dědicové, x xx xx 30 xxx po xxxxxxxxx (xxxxxxxxx) xxxxxxxxxxxx.
(2) Xxxxxxxxx xxxxxxxx může býti xxxxxxxxxx, nezakládá-li xxxxxxxxx xxxxxxxx trestného xxxx, xxxxxxxxxx pokutou xx 5.000 Kčs, x xx i xxxxxxxx.
§22
Xxxxxxxxx xxxx
(1) Xxxxxxxxx xx xxxxxxx xx xxx xxx vypočísti x xxxxxxxxx ji xxxxxxxxxxx bernímu xxxxx xx 31. xxxxx xx xxxxxxxx xxxxxxxxxx xxxx.
(2) Xxxxxx-xx xxx xxxxxxxxx včas, xx xxxxxxx xxxxxxx, xxxx-xx xxxxxxxxxx více xxx 2.000 Xxx, xxxxxxxxx 2 % xxxxxxxx x xxxxxxxx z xxxxxxxxxx x 31. xxxxx, 30. xxxxx, 31. xxxxxxxx a 31. xxxxx.
§23
Spolu s xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, jest xxxxx xxxxxxxxx x xxxxxxxxxxx zavázána zaplatiti xxxxx xxx xxxxx x osob, xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
§24
Přiznání
(1) Xxxxx, xxx xx xxxxxxx xxxxxxx xxxxxxxxxxx xxx, xxxx xxxxxxx xxxxxx xxxxxxxxxx xx 31. xxxxx xxxxx xxxxxx přiznání x všech xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxx xx uplynulý xxx. Xxxx xx xx xxxxxxx xxxxxx xxxxxxxx každý, kdo xxxx xxxxx xxxxxxx x xxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx a způsob xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxx-xx xxxxxxxxx xxxxxxxx xxxx, xxxx xxxx xxx xxxxxxx xx o 10 %; xxxxxxx xx splatné do 60 xxx xxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx výboru.
§25
Místní příslušnost
(1) K xxxxxxxx zemědělské daně xx xxxxxxxxx berní xxxxxx, v xxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxx (xxxxx) koncem xxxxxxxxxx roku. Nelze-li xxxxxx xxxxxxxxxx xxxxx xxxxxx xxxxxx xxxxx xxxxxxxx (xxxxx) poplatníkova, xx xxxxxxxxx xxxxx xxxxxx, x xxxxxx xxxxxx je xxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxx xxxx xxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxxx xxxxxx ani xxxxx xxxxxxxx, určí xx xxxxxxxxxxxx financí.
(2) Odstavec 1 xxxxx xxxxxxx xxx určení místní xxxxxxxxxxxx berního xxxxx x místního xxxxxxxxx xxxxxx (místní xxxxxxxxxx xxxxxx komise).
§26
Vyrozumění x xxxxxxxx xxxx
(1) O xxxxxxxx xxxx vyrozumí berní xxxxxx xxxxxxxxxx hromadně xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxx xxxxxx xxxxxxx výbor xx 7 dnů po xxxxxx x xxxxxxxxx xxxxxxxxxx xx dobu 30 xxx.
(2) Xxxxxxx x dobu xxxxxxxx xxxxxxx vyhlásí xxxxxx xxxxxxx xxxxx xxxxxxxxx xx obecní xxxxxx xxxx xxxxx způsobem x xxxxx xxxxxxxx.
(3) Xx xxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxx xxxx vyložení x xxxxx jej berní xxxxxx.
§27
Odvolání
(1) Xx vyměření xxxx xxx xx xxxxxxx odvolati u xxxxxxxxx berní xxxxxx xx 60 dnů xxx dne xxxxxxxx xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
(2) X xxxx xxxxx xxxxx poplatníci podati x xxxxxxxxx xxxxx xxxxxx xxxxxx za xxxxxxx xxxxxx xxx xxxxxxxx xxxx. Xxxx xxxxxx xxxxxxx xxxxxxx xx xxxxxxxx xxxxx xx xx xxx xxxxxxxx xxxxxxxxxxx xxxxxxxx x xxxx xxx xxxx xxx xx xx xxxxxx.
(3) O xxxxxxxx rozhoduje x xxxxxxxx platností xxxxxxxx xxxx II. stolice, xx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx.
Xxxxxxxxxx xxxxxx komise
§28
(1) X xxxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx komisemi, xxxxxxx zemědělské daňové xxxxxx a ústřední xxxxxxxxxx daňová xxxxxx.
(2) Xxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx národního xxxxxx (xxxxxx xxxxxxxxxx xxxxxx komise) xxxx: xxxxxxxx místního xxxxxxxxx xxxxxx nebo xxxx xxxxxxxx, zástupce xxxxxxxx xxxxxxxx Xxxxxxxxxx svazu xxxxxxxxx x xxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxx výboru xxxx xxxx zástupce, xxxxx byla xxxxxxx, xxxxx xxxx xxxxxxx xxxxxxx xxxxxxxx výborem. Xxxxxxxxx místní zemědělské xxxxxx xxxxxx xx xxxxxxxx xxxxxxxx národního xxxxxx xxxx xxxx xxxxxxxx.
(3) Xxxxxxx xxxxxxxxxx xxxxxx komise xx xxxxxxx při xxxxx xxxxxx x tvoří xx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx (xxxx xxxxxxxx), xxxxxxxx xxxxx xxxxxx, xxxxxxxx okresního xxxxxxxx Xxxxxxxxxx xxxxx zemědělců x xxxxx xxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx xxxx pro xxxxx několika xxxxxxx xxxxx zříditi xxxxx xxxxx okresní zemědělskou xxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx je xxxxxxxx xxxxxxxxx xxxxxxxxx výboru xxxx xxxx xxxxxxxx.
(4) Xxxxxxxx zemědělská daňová xxxxxx xx xxxxxxx xxx xxxxxxxxxxxx xxxxxxx x tvoří xx xxxxxxxx: ministerstev xxxxxxx, xxxxxxxxxxx a xxxxxx, xxxxxxxxxxxx xxxxxxx, zemědělství x xxxxxxxxx reformy x xxxxxx, zemského xxxxxxxxx xxxxxx v Xxxxx, xxxxxxxx národního xxxxxx x Xxxx x xxxxxx expositury x Ostravě, xxxxxxxx xxxxxxxxxx ředitelství x Xxxxx x xxxxxxxx xxxxxxxxxx xxxxxxxxxxx x Xxxx, a to xx xxxxxx xxxxxxxx, x po čtyřech xxxxxxxxxx Jednotného xxxxx xxxxxxx a xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx ministerstva xxxxxxx.
§29
Místním xxxxxxxx xxxxxxx (xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx) přísluší:
1. v xxxxxxx, xxx xxxx xxxxxxxxxxx výtěžek xxxxxxxx x xxxxxxxxxxxxx xxxxxx, xxxx xxx xxx x xxxxxx xxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxxx xxxxxxxxx katastrálního xxxxxxx xxxxxxxxxxxxx xx katastrální xxxxx xx jednotlivá xxxxxxxxxx xxxxxxxxxxxx na xxxxxxxx dat z xxxxxx úhrnných katastrálních xxxxxx xxxxx xxxxxxxxxx xxxxxxxx stavu [§6 xxxx. 19 vládního xxxxxxxx ze xxx 23. května 1930, x. 64 Xx., xxxx xx xxxxxxxx xxxxxxxxx xxxxx XX, XXX a XX xxxxxx o xxxxxxxxxx xxxxxxxx a xxxx xxxxxx (xxxxxxxxxxxxx xxxxxx)]. Xxxxxx-xx xxxxxx xxxxxxxxxx xxxxxx komise návrh xx 31. října xxxxxxxxxx xxxx, xxxx xxx berní xxxxxx;
2. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx xxxxxxx oblasti (§8 odst. 2). Xxxxx nutno podati xxxxxxx xxxxxxxxxx daňové xxxxxx xx 31. xxxxx rozhodného roku; xxxxxx xxxxxx xx xxxx xxxxx xxxxxxx xxxx xxxx xx xxxxxxxx xxxx xx xxxxx rok.
§30
Xxxxxxxx zemědělským xxxxxxx xxxxxxx xxxxxxxx:
1. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2). Xxxxx xxxxx xxxxxx ústřední xxxxxxxxxx xxxxxx xxxxxx xx 31. xxxxx xxxxxxxxxx roku; xxxxxx xxxxxx xx xxxx xxxxx xxxxxxx míti xxxx xx xxxxxxxx xxxx xx xxxxx xxx;
2. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx x xxxxxxxx xxxxx §29 x. 1. Xxxxxxxxxx-xx xxxxxxx xxxxxxxxxx daňová xxxxxx o xxxxxx xx 15. xxxxxxxx xxxxxxxxxx roku, xxxxxxxx x něm finanční xxxx II. stolice;
3. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx hospodářství xx jiné výrobní xxxxxxx (§8 odst. 2); xxxxxxxxxx-xx xx 15. prosince rozhodného xxxx, xxxxxx xxxxxxxxx xxxx xxxx xx xxxxxxxx daně xx xxxxx xxx.
§31
Ústřední xxxxxxxxxx daňové xxxxxx přísluší:
1. xxxxxxxxx xxxxxxx katastrální xxxxxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxx x xxxxxxxxx, xxx jej xxxxx xxxxxxxx x výkazu xxxxxxxx xxxxxxxxxxxxx hodnot; xxxxxxxxx-xx xxx xx 30. listopadu xxxxxxxxxx xxxx, stanoví jej xxxxxxxxxxxx xxxxxxx;
2. xxxxxxxxx xxxxxxxxx x Xxxxxxx xxxxx násobky výměry xxxxx §9 odst. 1; xxxxxxxxx-xx je xx 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xx xxxxxxxxxxxx financí. Xxxx násobky stanoví xxxxx xxxx, xxxxxxxx xx čistý xxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxx uvedených x §9 xxxx. 1 xxxxxxxx xxxxx xxx xxx xxxxxxxxx xxxxxxxxx xxxxxx;
3. rozhodovati s xxxxxxxx platností o xxxxxxxxx jednotlivých xxxxxxxxxxxxx xxxxx xx jiné xxxxxxx xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxx vliv xx vyměření xxxx xx xxxxx xxx;
4. xxxxxxxxxxxxx výnosové xxxxxx xxxxxxxxxx xxxxxx a xxxxxxxxxx xxxxxxxx xxxxxx xxxxx xxxxx xxxxxxxxxx xxxx.
§32
Xxxxxxxx v xxxxxxxxxxxx xxxxxxxx xxxxxxxx je xxxxxx čestnou. Xxxxxxx xxxxxxxxxxxx daňových xxxxxx xxxx povinni postupovati xxxxx xxxxxx, xxxxxxxxx x xxxxx xxxxxxxxxx xxxxxx a xxxxxxx x zachovávati o xxxxxxx x xxxxxx xxxxxxxxx.
§33
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx, jednací xxx xxxxxx, xxxxx x xxxxx xxxxx xxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxx, pokud xxx o xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx v xxxxxx x xxxxxxxxx xxxxxx, x Xxxxxxx xxxxx.
Přechodná a xxxxxxxxx xxxxxxxxxx
§34
(1) Xxx xxxxx xxxx xxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx x xxxxxxx xxxxxxxxxx a x xxxxx xxxxxxxxxx xxxxx x jedné daně.
(2) Xxxx-xx xxxxxxxxxx x xxxx xx xxxx xxxxx xxxx xxxxxxxxxx xxxxx podle §7 xxxx xxxxxx úleva xxxxx §9 xxxxxx xx xxx 26. xxxxxx 1947, x. 109 Sb., x xxxx ze xxxx, xxxxxx mu xxxx xx xxxxx xxx xxxxxxx xxxxxxxxxx daň xxxxx §§13 xx 15.
§35
Ministr financí xxxx
1. xxxx rozčleniti xxxxxxx xxxxxxxxxx xxxx jak xx xx průměrného xxxxxxxxxxxxx xxxxxxx, xxx xx xx xxxxxxx xxxxxx,
2. xxxxxxx xxxxxxxx x xxxxxxxx nesrovnalostí x tvrdostí, jež xx xxxxxxxxxx xxxxxx xxxxxx xxxxx xxxxxxxxxx,
3. xxxxxxx xxxxxxxx k xxxxxxxx dvojího zdanění x případech, xxx xx zemědělské hospodářství xxxxxxxxx xx xxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx, x
4. xxxxxxxxx vyhláškou x Xxxxxxx listě způsob xxxxxxxxxx xxxxxxxxxx xxxx xx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxx xxxx podobným xxxxxxx xxxxxxx.
§36
(1) Xxxxxxxx x xxxxxxxxxx xxxx za xxx 1947 xxxx xxxxxxx xxxxxx všichni xxxxxxxxxx, kteří xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx, x xx xx 30. xxxxxx 1948.
(2) Xxxxxxxxxx xxx xx xxx 1947 jest xxxxxxx xx dvou xxxxxxxx splátkách; xxxxx xxxxxxx do 30. xxxxxx 1948 a xxxxx xx 30. xxxx 1948.
§37
(1) Xxxxxx, xx xxxxxxx výtěžek z xxxxxxx zemědělského xxxxxxxxxxxx, xxxxx xx předmětem xxxxxxxxxx xxxx, xxxx xxxxxxxxx xxxxxx rokem 1948, xxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx x xxxxxxxxx daně xxxxxxxxx podle xxxxxx x xxxxxxx xxxxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx.
(2) Xxxxxxx patřící x xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx jest xxxxxxxxx xxxxxxxxxx xxxx, nejsou xxxxxxxxx xxxxxx xxxxx 1948 xxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxx x xxxxxxx xxxxxx, xx znění xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx. Jsou-li propachtovány, xxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxx xxxxx XX xxxxx xxxxxx.
(3) Xxxxx xx dne 21. února 1946, č. 31 Sb., x xxxx x xxxxxx, xx xxxxxxxxxx xxxxxxxxx xxxxx 1947 xx xxxxxx, xxxxx xxxxxxx osoby xxxxxxxxxxx xxxxxxxxxx xxxx xx 31. xxxxxxxx 1946 xx dodávky x xxxxxx xxxxxxxxx x rámci xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx x xx cenu xxxxxxx xxxxxxxx předmětů xxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxxxx hospodářství. Xxxxxx x xxxx xxxxxxx x předchozí xxxx xxxxxxxxxxx záznamní povinnosti xxxxx xxxxx xxxxx, xxxxxx X xxxxxxxx xxxxxxxx xx dne 29. xxxxxx 1941, x. 297 Xx., x záznamních povinnostech xxx xxxxx xxxxxx x provozní. Xxxxxxxxxxxxxx xxxxxxxxxx §2 xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx.
(4) Dani podrobeným xxxxxxxx (základem daně xxxxxxxxx) podle xxxxxx xx dne 31. xxxxx 1947, č. 185 Sb., x mimořádné jednorázové xxxxx a x xxxxxxxxx xxxxx z xxxxxxxxxx přírůstků xx xxxxxxx, u xxxx xxxxxxxxxxxxx zemědělské xxxx xx xxxxxx důchod (xxxxxx), xxxxx xx xxx u xxxxxx xxxx xxxxxxxx xxxx xxxxxxxxx (základem xxx xxxxxxxx xxxx důchodové), xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx dani. Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxx §3 xxxx. 1 písm. x) xxxxxx x. 185/1947 Xx. xxxxxx xx x xxxxxx případech x x xxxx, xxxxx xx xxxxxxxx xx důchod xxxxxxxx xxxxx xxxxxxxxx xxxx, xxxxx poplatník xxx xxxxxxxx xxxx důchodové.
§38
(1) Xxxxx xx xxx 19. xxxxx 1946, č. 30 Sb., x xxxx xxxxxx československého xxxxx x xxxxx xxxxxxxxx daní x xxxxxxxx finančních xxxxxxxx, xx xxxxxxxx xxxxx:
1. x §41 xxxx. 5 xxxx xxxx xx xxxxxxxx xx xxxxx "... platiti xxx x xxxxxx", xxxxx slova "xxxx xxxxxxxxx xxxxxxxxxx xxxx",
2. §41 xxxx. 6 xx doplňuje xxxxx - xxxxx - xxxxx xxxxxx znění" "Xxxxxxxxxx předcházejících xxx xx xxxxxxxxxx na xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x xxxx xxxxxxxxx xxxx živnost xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
(2) Xxxxx ze xxx 14. xxxxx 1920, x. 262 Xx., o xxxx x masa, xx xxxxx předpisů xxx xxxxxxxx x xxxxxxxxxxxx, xx xxxxxxxx xxxxx:
1. x §1 xxxx. 2 xxxx větě xx xxxxxxxx za xxxxx "... platiti xxx z obratu" xxxxx slova "nebo xxxxxxxxx zemědělské xxxx",
2. §1 xxxx. 3 xx xxxxxxxx xxxxx - xxxxxxx - xxxxx xxxxxx xxxxx: "Xxxxxxxxxx předcházejících xxx xx xxxxxxxxxx na xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x xxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
§39
(1) Xxxxx pozemkové xxxx podle §105 xxxx. 1 xxxxxx x xxxxxxx xxxxxx xx xxxxxxx počínajíc xxxxxx xxxxx 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx pozemků zapsaní xxxx xxxxxxxxxxx do xxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xx 60 xxx xxx xxx xxxxxxxxx xxxxxx xxxxxx pozemky, xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, xxx je xxxxxxxxx xxxxxxxxxx daně. Xxxx xxxxxxxx xxxx x xxxxxx podání xxxxxxx xxxxxxxxxxxx xxxxxxx.
(3) Xxxxxxxxxx §327 xxxx. 1 věty xxxxx xxxxxx x xxxxxxx xxxxxx xx zrušuje; xxxxxxx xx xx xxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxx na xxxxx xxx 1947.
§40
V xxxxxxxxx xxxxx xxxxxxx neupravených xxxxx xxxxxxx xxxxxxxxxx xxxxxx x přímých xxxxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx; pokud xxx x poplatek x xxxxxxxx, xxxxx obdobně xxxxxxxxxx xxxxxx č. 31/1946 Sb.
§41
Xxxxx xxxxx nabývá xxxxxxxxx xxxx xxxxxxxxx; xxxxx xxxx pro xxxxxxxxxxx xxx po xxxx xx rok 1947; xxxxxxx xxx xxxxxxx financí.
Dr. Xxxxx x. x.
Xxxxxxxx v. x.
Xx. Xxxxxxxx x. x.
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||||
| xxxxx pozemků | 5 Xxx | 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 xxxxxx xxxxx xxxxxxx nad 50 xx činí xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||||
| xxxxx xxxxxxx | 35 Kčs | 40 Xxx | 45 Xxx | 50 Xxx | 55 Kčs | 60 Xxx |
| x ha | činí xxxxxxxxxx xxx Xxx: | |||||
| 1 | 100 | 100 | 110 | 110 | 120 | 120 |
| 2 | 290 | 310 | 320 | 340 | 350 | 360 |
| 3 | 560 | 580 | 600 | 620 | 640 | 670 |
| 4 | 840 | 890 | 930 | 960 | 1.000 | 1.040 |
| 5 | 1.130 | 1.190 | 1.260 | 1.320 | 1.380 | 1.440 |
| 6 | 1.460 | 1.540 | 1.620 | 1.700 | 1.770 | 1.840 |
| 7 | 1.770 | 1.890 | 2.000 | 2.110 | 2.210 | 2.300 |
| 8 | 2.130 | 2.270 | 2.400 | 2.520 | 2.640 | 2.770 |
| 9 | 2.480 | 2.640 | 2.810 | 2.970 | 3.120 | 3.270 |
| 10 | 2.850 | 3.050 | 3.240 | 3.420 | 3.600 | 3.780 |
| 11 | 3.230 | 3.450 | 3.680 | 3.900 | 4.120 | 4.320 |
| 12 | 3.610 | 3.880 | 4.140 | 4.390 | 4.630 | 4.890 |
| 13 | 4.000 | 4.320 | 4.600 | 4.910 | 5.210 | 5.490 |
| 14 | 4.420 | 4.770 | 5.130 | 5.460 | 5.780 | 6.130 |
| 15 | 4.860 | 5.260 | 5.640 | 6.030 | 6.430 | 6.810 |
| 16 | 5.310 | 5.750 | 6.210 | 6.650 | 7.070 | 7.510 |
| 17 | 5.760 | 6.290 | 6.790 | 7.260 | 7.780 | 8.270 |
| 18 | 6.270 | 6.840 | 7.380 | 7.960 | 8.500 | 9.040 |
| 19 | 6.780 | 7.400 | 8.040 | 8.650 | 9.270 | 9.890 |
| 20 | 7.300 | 8.020 | 8.690 | 9.390 | 10.080 | 10.740 |
| 21 | 7.870 | 8.630 | 9.400 | 10.160 | 10.900 | 11.680 |
| 22 | 8.450 | 9.280 | 10.130 | 10.940 | 11.800 | 12.620 |
| 23 | 9.030 | 9.970 | 10.860 | 11.800 | 12.700 | 13.640 |
| 24 | 9.670 | 10.660 | 11.680 | 12.660 | 13.680 | 14.690 |
| 25 | 10.310 | 11.410 | 12.490 | 13.590 | 14.680 | 15.780 |
| 26 | 10.970 | 12.170 | 13.340 | 14.540 | 15.720 | 16.940 |
| 27 | 11.680 | 12.940 | 14.250 | 15.510 | 16.830 | 18.100 |
| 28 | 12.400 | 13.790 | 15.150 | 16.560 | 17.930 | 19.370 |
| 29 | 13.130 | 14.640 | 16.130 | 17.620 | 19.150 | 20.650 |
| 30 | 13.920 | 15.500 | 17.130 | 18.740 | 20.360 | 22.010 |
| 31 | 14.720 | 16.450 | 18.140 | 19.900 | 21.640 | 23.420 |
| 32 | 15.530 | 17.380 | 19.240 | 21.060 | 22.980 | 24.860 |
| 33 | 16.410 | 18.360 | 20.340 | 22.350 | 24.330 | 26.400 |
| 34 | 17.290 | 19.390 | 21.490 | 23.620 | 25.790 | 27.930 |
| 35 | 18.180 | 20.430 | 22.690 | 24.950 | 27.250 | 29.600 |
| 36 | 19.150 | 21.510 | 23.900 | 26.340 | 28.790 | 31.260 |
| 37 | 20.110 | 22.650 | 25.190 | 27.730 | 30.380 | 33.020 |
| 38 | 21.090 | 23.780 | 26.500 | 29.240 | 31.990 | 34.830 |
| 39 | 22.150 | 24.980 | 27.820 | 30.760 | 33.720 | 36.670 |
| 40 | 23.210 | 26.220 | 29.260 | 32.320 | 35.440 | 38.580 |
| 41 | 24.270 | 27.460 | 30.690 | 33.960 | 37.240 | 40.490 |
| 42 | 25.430 | 28.780 | 32.160 | 35.600 | 39.060 | 42.450 |
| 43 | 26.590 | 30.130 | 33.720 | 37.320 | 40.900 | 44.420 |
| 44 | 27.750 | 31.480 | 35.280 | 39.060 | 42.780 | 46.420 |
| 45 | 29.010 | 32.930 | 36.880 | 40.810 | 44.660 | 48.440 |
| 46 | 30.270 | 34.400 | 38.530 | 42.600 | 46.580 | 50.460 |
| 47 | 31.530 | 35.870 | 40.180 | 44.390 | 48.510 | 52.530 |
| 48 | 32.880 | 37.410 | 41.870 | 46.210 | 50.450 | 54.600 |
| 49 | 34.250 | 38.960 | 43.570 | 48.050 | 52.430 | 56.650 |
| 50 | 35.620 | 40.520 | 45.270 | 49.890 | 54.400 | 58.710 |
| Xxx xxxxxxx xxxxxx všech pozemků xxx 50 ha xxxx xxxxxxxxxx daň xx xxxxx xxxxx xxxxxx Xxx: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Xxxxxxx zemědělské xxxx xxx řepařskou xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx pozemků | 65 Xxx | 70 Kčs | 75 Kčs | 80 Xxx a více |
| v xx | xxxx xxxxxxxxxx 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 pozemků xxx 50 ha xxxx xxxxxxxxxx xxx xx xxxxx xxxxx hektar Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Xxxxxxx zemědělské daně xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 5 Kčs | 10 Xxx | 15 Kčs | 20 Xxx | 25 Xxx |
| x ha | činí zemědělská xxx Xxx: | ||||
| 1 | - | - | - | - | - |
| 2 | 150 | 160 | 180 | 190 | 200 |
| 3 | 250 | 280 | 300 | 320 | 350 |
| 4 | 370 | 420 | 460 | 500 | 530 |
| 5 | 490 | 560 | 610 | 650 | 710 |
| 6 | 600 | 690 | 780 | 850 | 910 |
| 7 | 710 | 840 | 940 | 1.030 | 1.100 |
| 8 | 840 | 980 | 1.090 | 1.200 | 1.310 |
| 9 | 950 | 1.110 | 1.260 | 1.400 | 1.520 |
| 10 | 1.050 | 1.250 | 1.430 | 1.590 | 1.720 |
| 11 | 1.140 | 1.400 | 1.600 | 1.760 | 1.940 |
| 12 | 1.250 | 1.540 | 1.750 | 1.970 | 2.170 |
| 13 | 1.360 | 1.670 | 1.930 | 2.170 | 2.380 |
| 14 | 1.460 | 1.790 | 2.110 | 2.370 | 2.600 |
| 15 | 1.560 | 1.940 | 2.280 | 2.560 | 2.840 |
| 16 | 1.660 | 2.090 | 2.440 | 2.770 | 3.080 |
| 17 | 1.750 | 2.230 | 2.610 | 2.980 | 3.310 |
| 18 | 1.850 | 2.370 | 2.800 | 3.190 | 3.550 |
| 19 | 1.950 | 2.500 | 2.980 | 3.400 | 3.810 |
| 20 | 2.060 | 2.640 | 3.160 | 3.620 | 4.060 |
| 21 | 2.160 | 2.790 | 3.340 | 3.840 | 4.310 |
| 22 | 2.250 | 2.940 | 3.520 | 4.070 | 4.560 |
| 23 | 2.350 | 3.090 | 3.720 | 4.290 | 4.840 |
| 24 | 2.440 | 3.230 | 3.910 | 4.510 | 5.130 |
| 25 | 2.540 | 3.380 | 4.100 | 4.760 | 5.410 |
| 26 | 2.640 | 3.520 | 4.300 | 5.010 | 5.690 |
| 27 | 2.740 | 3.680 | 4.480 | 5.260 | 5.990 |
| 28 | 2.850 | 3.840 | 4.690 | 5.510 | 6.310 |
| 29 | 2.950 | 3.990 | 4.910 | 5.760 | 6.630 |
| 30 | 3.050 | 4.150 | 5.120 | 6.040 | 6.950 |
| 31 | 3.150 | 4.300 | 5.340 | 6.330 | 7.260 |
| 32 | 3.250 | 4.460 | 5.560 | 6.610 | 7.620 |
| 33 | 3.350 | 4.620 | 5.770 | 6.890 | 7.980 |
| 34 | 3.450 | 4.790 | 6.010 | 7.170 | 8.340 |
| 35 | 3.550 | 4.970 | 6.260 | 7.480 | 8.690 |
| 36 | 3.660 | 5.140 | 6.500 | 7.800 | 9.070 |
| 37 | 3.770 | 5.320 | 6.740 | 8.120 | 9.470 |
| 38 | 3.880 | 5.490 | 6.980 | 8.430 | 9.870 |
| 39 | 3.990 | 5.660 | 7.220 | 8.750 | 10.270 |
| 40 | 4.090 | 5.840 | 7.500 | 9.080 | 10.660 |
| 41 | 4.200 | 6.040 | 7.770 | 9.440 | 11.090 |
| 42 | 4.310 | 6.240 | 8.040 | 9.800 | 11.540 |
| 43 | 4.410 | 6.430 | 8.320 | 10.150 | 11.990 |
| 44 | 4.520 | 6.630 | 8.590 | 10.510 | 12.430 |
| 45 | 4.630 | 6.820 | 8.860 | 10.870 | 12.880 |
| 46 | 4.760 | 7.020 | 9.160 | 11.270 | 13.370 |
| 47 | 4.880 | 7.210 | 9.470 | 11.670 | 13.860 |
| 48 | 5.000 | 7.430 | 9.780 | 12.060 | 14.360 |
| 49 | 5.120 | 7.650 | 10.080 | 12.460 | 14.850 |
| 50 | 5.240 | 7.880 | 10.390 | 12.850 | 15.350 |
| Xxx xxxxxxx xxxxxx všech pozemků xxx 50 xx xxxx xxxxxxxxxx xxx xx každý xxxxx xxxxxx Xxx: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Xxxxxxx xxxxxxxxxx xxxx pro obilnářskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 30 Xxx | 35 Xxx | 40 Kčs | 45 Xxx | 50 Xxx |
| x xx | xxxx xxxxxxxxxx daň Kčs: | ||||
| 1 | - | - | - | - | - |
| 2 | 200 | 210 | 220 | 220 | 230 |
| 3 | 370 | 380 | 400 | 420 | 430 |
| 4 | 550 | 580 | 600 | 620 | 640 |
| 5 | 750 | 800 | 840 | 880 | 910 |
| 6 | 970 | 1.020 | 1.070 | 1.110 | 1.160 |
| 7 | 1.170 | 1.250 | 1.320 | 1.390 | 1.450 |
| 8 | 1.410 | 1.490 | 1.580 | 1.660 | 1.730 |
| 9 | 1.630 | 1.730 | 1.830 | 1.940 | 2.040 |
| 10 | 1.850 | 1.990 | 2.120 | 2.240 | 2.350 |
| 11 | 2.100 | 2.250 | 2.390 | 2.530 | 2.660 |
| 12 | 2.340 | 2.510 | 2.680 | 2.840 | 3.000 |
| 13 | 2.580 | 2.790 | 2.980 | 3.160 | 3.340 |
| 14 | 2.840 | 3.070 | 3.280 | 3.480 | 3.690 |
| 15 | 3.110 | 3.350 | 3.580 | 3.820 | 4.050 |
| 16 | 3.360 | 3.630 | 3.910 | 4.170 | 4.410 |
| 17 | 3.630 | 3.940 | 4.230 | 4.500 | 4.800 |
| 18 | 3.910 | 4.240 | 4.550 | 4.880 | 5.210 |
| 19 | 4.180 | 4.530 | 4.910 | 5.270 | 5.610 |
| 20 | 4.460 | 4.870 | 5.270 | 5.650 | 6.040 |
| 21 | 4.760 | 5.210 | 5.630 | 6.070 | 6.500 |
| 22 | 5.070 | 5.550 | 6.020 | 6.500 | 6.960 |
| 23 | 5.380 | 5.890 | 6.430 | 6.930 | 7.430 |
| 24 | 5.690 | 6.270 | 6.830 | 7.380 | 7.950 |
| 25 | 6.030 | 6.650 | 7.240 | 7.860 | 8.460 |
| 26 | 6.380 | 7.030 | 7.690 | 8.350 | 8.970 |
| 27 | 6.730 | 7.430 | 8.150 | 8.830 | 9.530 |
| 28 | 7.070 | 7.860 | 8.600 | 9.370 | 10.120 |
| 29 | 7.440 | 8.280 | 9.080 | 9.910 | 10.690 |
| 30 | 7.840 | 8.710 | 9.590 | 10.450 | 11.320 |
| 31 | 8.230 | 9.160 | 10.100 | 11.020 | 11.960 |
| 32 | 8.620 | 9.630 | 10.610 | 11.620 | 12.600 |
| 33 | 9.030 | 10.110 | 11.160 | 12.230 | 13.270 |
| 34 | 9.470 | 10.580 | 11.730 | 12.830 | 13.980 |
| 35 | 9.910 | 11.090 | 12.290 | 13.490 | 14.690 |
| 36 | 10.340 | 11.620 | 12.860 | 14.160 | 15.400 |
| 37 | 10.780 | 12.150 | 13.490 | 14.830 | 16.190 |
| 38 | 11.270 | 12.680 | 14.120 | 15.520 | 16.970 |
| 39 | 11.760 | 13.240 | 14.750 | 16.260 | 17.750 |
| 40 | 12.250 | 13.840 | 15.380 | 17.010 | 18.590 |
| 41 | 12.740 | 14.420 | 16.080 | 17.750 | 19.460 |
| 42 | 13.260 | 15.010 | 16.780 | 18.540 | 20.320 |
| 43 | 13.810 | 15.630 | 17.480 | 19.360 | 21.200 |
| 44 | 14.350 | 16.280 | 18.190 | 20.170 | 22.150 |
| 45 | 14.900 | 16.940 | 18.970 | 20.990 | 23.090 |
| 46 | 15.450 | 17.590 | 19.730 | 21.890 | 24.040 |
| 47 | 16.050 | 18.260 | 20.500 | 22.790 | 25.060 |
| 48 | 16.660 | 18.980 | 21.300 | 23.680 | 26.090 |
| 49 | 17.260 | 19.700 | 22.150 | 24.600 | 27.130 |
| 50 | 17.860 | 20.420 | 22.990 | 25.590 | 28.190 |
| Při xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za každý xxxxx hektar Xxx: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 55 Xxx | 60 Kčs | 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 | |
Xxxxxxx zemědělské daně xxx bramborářskou xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx |
| x xx | xxxx zemědělská daň Xxx: | |||
| 1 | - | - | - | - |
| 2 | 80 | 100 | 110 | 120 |
| 3 | 180 | 200 | 220 | 240 |
| 4 | 260 | 300 | 340 | 370 |
| 5 | 370 | 440 | 490 | 530 |
| 6 | 480 | 560 | 620 | 690 |
| 7 | 590 | 690 | 790 | 880 |
| 8 | 700 | 850 | 960 | 1.060 |
| 9 | 830 | 990 | 1.120 | 1.250 |
| 10 | 940 | 1.130 | 1.310 | 1.460 |
| 11 | 1.060 | 1.290 | 1.490 | 1.660 |
| 12 | 1.170 | 1.450 | 1.670 | 1.870 |
| 13 | 1.300 | 1.610 | 1.850 | 2.100 |
| 14 | 1.420 | 1.750 | 2.060 | 2.320 |
| 15 | 1.540 | 1.920 | 2.250 | 2.540 |
| 16 | 1.650 | 2.090 | 2.440 | 2.780 |
| 17 | 1.760 | 2.250 | 2.640 | 3.020 |
| 18 | 1.880 | 2.410 | 2.850 | 3.250 |
| 19 | 2.010 | 2.560 | 3.060 | 3.480 |
| 20 | 2.130 | 2.740 | 3.270 | 3.740 |
| 21 | 2.250 | 2.910 | 3.470 | 4.000 |
| 22 | 2.360 | 3.080 | 3.690 | 4.250 |
| 23 | 2.480 | 3.250 | 3.910 | 4.490 |
| 24 | 2.590 | 3.420 | 4.130 | 4.770 |
| 25 | 2.720 | 3.590 | 4.340 | 5.050 |
| 26 | 2.840 | 3.770 | 4.550 | 5.330 |
| 27 | 2.970 | 3.950 | 4.800 | 5.610 |
| 28 | 3.090 | 4.130 | 5.040 | 5.890 |
| 29 | 3.210 | 4.300 | 5.280 | 6.210 |
| 30 | 3.320 | 4.480 | 5.520 | 6.520 |
| 31 | 3.440 | 4.660 | 5.760 | 6.830 |
| 32 | 3.560 | 4.860 | 6.020 | 7.130 |
| 33 | 3.690 | 5.060 | 6.290 | 7.470 |
| 34 | 3.810 | 5.250 | 6.560 | 7.810 |
| 35 | 3.940 | 5.450 | 6.830 | 8.160 |
| 36 | 4.060 | 5.640 | 7.090 | 8.500 |
| 37 | 4.190 | 5.840 | 7.370 | 8.840 |
| 38 | 4.310 | 6.060 | 7.670 | 9.220 |
| 39 | 4.430 | 6.270 | 7.970 | 9.610 |
| 40 | 4.550 | 6.490 | 8.260 | 9.990 |
| 41 | 4.690 | 6.710 | 8.560 | 10.370 |
| 42 | 4.830 | 6.920 | 8.850 | 10.750 |
| 43 | 4.960 | 7.130 | 9.180 | 11.170 |
| 44 | 5.100 | 7.360 | 9.510 | 11.590 |
| 45 | 5.240 | 7.600 | 9.840 | 12.020 |
| 46 | 5.370 | 7.840 | 10.170 | 12.440 |
| 47 | 5.500 | 8.080 | 10.490 | 12.860 |
| 48 | 5.640 | 8.320 | 10.820 | 13.320 |
| 49 | 5.770 | 8.560 | 11.190 | 13.790 |
| 50 | 5.920 | 8.810 | 11.550 | 14.260 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx činí xxxxxxxxxx xxx xx xxxxx další xxxxxx Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx výtěžku všech xxxxxxx | |||
| xxxxx xxxxxxx | 25 Xxx | 30 Xxx | 35 Kčs | 40 Kčs x více |
| v xx | xxxx xxxxxxxxxx daň Xxx: | |||
| 1 | - | - | - | - |
| 2 | 130 | 140 | 150 | 150 |
| 3 | 250 | 260 | 270 | 280 |
| 4 | 400 | 430 | 450 | 480 |
| 5 | 570 | 600 | 630 | 670 |
| 6 | 750 | 810 | 860 | 910 |
| 7 | 950 | 1.020 | 1.080 | 1.140 |
| 8 | 1.140 | 1.240 | 1.330 | 1.420 |
| 9 | 1.380 | 1.490 | 1.590 | 1.680 |
| 10 | 1.600 | 1.720 | 1.840 | 1.970 |
| 11 | 1.820 | 1.980 | 2.140 | 2.280 |
| 12 | 2.070 | 2.250 | 2.420 | 2.570 |
| 13 | 2.320 | 2.510 | 2.710 | 2.910 |
| 14 | 2.560 | 2.810 | 3.030 | 3.240 |
| 15 | 2.820 | 3.090 | 3.330 | 3.570 |
| 16 | 3.090 | 3.370 | 3.650 | 3.930 |
| 17 | 3.350 | 3.670 | 3.990 | 4.280 |
| 18 | 3.620 | 3.990 | 4.320 | 4.640 |
| 19 | 3.910 | 4.290 | 4.660 | 5.050 |
| 20 | 4.190 | 4.600 | 5.030 | 5.440 |
| 21 | 4.470 | 4.950 | 5.410 | 5.840 |
| 22 | 4.770 | 5.290 | 5.770 | 6.290 |
| 23 | 5.090 | 5.630 | 6.190 | 6.730 |
| 24 | 5.400 | 6.000 | 6.600 | 7.170 |
| 25 | 5.710 | 6.380 | 7.010 | 7.660 |
| 26 | 6.050 | 6.760 | 7.450 | 8.150 |
| 27 | 6.400 | 7.140 | 7.910 | 8.650 |
| 28 | 6.750 | 7.560 | 8.370 | 9.160 |
| 29 | 7.090 | 7.990 | 8.830 | 9.720 |
| 30 | 7.460 | 8.410 | 9.330 | 10.260 |
| 31 | 7.850 | 8.830 | 9.850 | 10.810 |
| 32 | 8.240 | 9.300 | 10.360 | 11.420 |
| 33 | 8.620 | 9.770 | 10.870 | 12.030 |
| 34 | 9.020 | 10.250 | 11.440 | 12.630 |
| 35 | 9.450 | 10.710 | 12.010 | 13.270 |
| 36 | 9.880 | 11.230 | 12.580 | 13.950 |
| 37 | 10.310 | 11.760 | 13.160 | 14.620 |
| 38 | 10.740 | 12.280 | 13.790 | 15.280 |
| 39 | 11.210 | 12.800 | 14.420 | 16.020 |
| 40 | 11.690 | 13.360 | 15.040 | 16.760 |
| 41 | 12.160 | 13.940 | 15.700 | 17.490 |
| 42 | 12.630 | 14.520 | 16.390 | 18.250 |
| 43 | 13.130 | 15.090 | 17.080 | 19.060 |
| 44 | 13.650 | 15.710 | 17.760 | 19.870 |
| 45 | 14.180 | 16.340 | 18.490 | 20.680 |
| 46 | 14.700 | 16.980 | 19.250 | 21.540 |
| 47 | 15.230 | 17.610 | 20.010 | 22.420 |
| 48 | 15.800 | 18.270 | 20.760 | 23.310 |
| 49 | 16.380 | 18.970 | 21.560 | 24.190 |
| 50 | 16.950 | 19.670 | 22.390 | 25.150 |
| Xxx xxxxxxx výměře všech xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Xxxxxxx xxxxxxxxxx xxxx xxx pícninářskou xxxxxx
| Xxx xxxxxxx výměře | při 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 | - | - | - | - | - | - |
| 2 | - | 70 | 80 | 90 | 100 | 110 |
| 3 | 140 | 160 | 180 | 190 | 200 | 210 |
| 4 | 210 | 240 | 260 | 270 | 290 | 310 |
| 5 | 270 | 320 | 360 | 400 | 430 | 460 |
| 6 | 360 | 420 | 470 | 510 | 550 | 590 |
| 7 | 440 | 520 | 580 | 620 | 680 | 730 |
| 8 | 520 | 600 | 680 | 760 | 830 | 900 |
| 9 | 590 | 700 | 810 | 900 | 980 | 1.050 |
| 10 | 660 | 810 | 930 | 1.030 | 1.120 | 1.210 |
| 11 | 750 | 920 | 1.050 | 1.160 | 1.280 | 1.390 |
| 12 | 830 | 1.010 | 1.160 | 1.310 | 1.440 | 1.560 |
| 13 | 910 | 1.110 | 1.290 | 1.460 | 1.600 | 1.730 |
| 14 | 980 | 1.210 | 1.420 | 1.600 | 1.760 | 1.920 |
| 15 | 1.050 | 1.320 | 1.550 | 1.740 | 1.930 | 2.120 |
| 16 | 1.120 | 1.430 | 1.670 | 1.890 | 2.110 | 2.310 |
| 17 | 1.200 | 1.530 | 1.790 | 2.060 | 2.290 | 2.500 |
| 18 | 1.280 | 1.630 | 1.930 | 2.210 | 2.460 | 2.700 |
| 19 | 1.360 | 1.730 | 2.070 | 2.370 | 2.640 | 2.920 |
| 20 | 1.440 | 1.840 | 2.210 | 2.520 | 2.840 | 3.130 |
| 21 | 1.510 | 1.960 | 2.350 | 2.690 | 3.030 | 3.330 |
| 22 | 1.590 | 2.070 | 2.480 | 2.860 | 3.220 | 3.550 |
| 23 | 1.660 | 2.180 | 2.620 | 3.030 | 3.410 | 3.780 |
| 24 | 1.730 | 2.290 | 2.770 | 3.200 | 3.610 | 4.010 |
| 25 | 1.800 | 2.400 | 2.920 | 3.370 | 3.820 | 4.230 |
| 26 | 1.880 | 2.510 | 3.060 | 3.540 | 4.020 | 4.460 |
| 27 | 1.960 | 2.620 | 3.210 | 3.730 | 4.230 | 4.700 |
| 28 | 2.040 | 2.740 | 3.350 | 3.920 | 4.440 | 4.960 |
| 29 | 2.120 | 2.860 | 3.500 | 4.100 | 4.650 | 5.220 |
| 30 | 2.200 | 2.980 | 3.660 | 4.280 | 4.890 | 5.480 |
| 31 | 2.280 | 3.100 | 3.820 | 4.460 | 5.120 | 5.730 |
| 32 | 2.350 | 3.220 | 3.980 | 4.660 | 5.360 | 6.010 |
| 33 | 2.430 | 3.340 | 4.140 | 4.870 | 5.590 | 6.300 |
| 34 | 2.500 | 3.450 | 4.290 | 5.080 | 5.820 | 6.590 |
| 35 | 2.580 | 3.850 | 4.450 | 5.290 | 6.090 | 6.880 |
| 36 | 2.660 | 3.710 | 4.610 | 5.490 | 6.360 | 7.170 |
| 37 | 2.750 | 3.840 | 4.790 | 5.700 | 6.620 | 7.490 |
| 38 | 2.830 | 3.970 | 4.970 | 5.920 | 6.880 | 7.820 |
| 39 | 2.920 | 4.090 | 5.150 | 6.160 | 7.140 | 8.150 |
| 40 | 3.000 | 4.220 | 5.330 | 6.390 | 7.430 | 8.470 |
| 41 | 3.080 | 4.350 | 5.510 | 6.630 | 7.730 | 8.800 |
| 42 | 3.160 | 4.470 | 5.690 | 6.860 | 8.030 | 9.150 |
| 43 | 3.240 | 4.610 | 5.870 | 7.100 | 8.320 | 9.520 |
| 44 | 3.330 | 4.750 | 6.080 | 7.340 | 8.620 | 9.880 |
| 45 | 3.410 | 4.900 | 6.280 | 7.610 | 8.920 | 10.250 |
| 46 | 3.490 | 5.040 | 6.480 | 7.870 | 9.250 | 10.620 |
| 47 | 3.570 | 5.190 | 6.680 | 8.140 | 9.590 | 11.000 |
| 48 | 3.670 | 5.330 | 6.890 | 8.400 | 9.920 | 11.410 |
| 49 | 3.760 | 5.480 | 7.090 | 8.670 | 10.250 | 11.820 |
| 50 | 3.840 | 5.620 | 7.290 | 8.930 | 10.580 | 12.230 |
| Xxx xxxxxxx výměře xxxxx xxxxxxx nad 50 xx xxxx xxxxxxxxxx xxx xx každý xxxxx hektar Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx všech xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | Xxx xxxxxxx xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx pozemků | ||
| v xx | 35 Xxx | 40 Xxx x xxxx | x ha | 35 Xxx | 40 Xxx x xxxx |
| xxxx xxxxxxxxxx xxx Kčs: | činí xxxxxxxxxx xxx Xxx: | ||||
| 1 | - | - | 28 | 5.470 | 5.960 |
| 2 | 110 | 120 | 29 | 5.740 | 6.300 |
| 3 | 220 | 230 | 30 | 6.050 | 6.640 |
| 4 | 340 | 350 | 31 | 6.370 | 6.970 |
| 5 | 480 | 510 | 32 | 6.680 | 7.320 |
| 6 | 620 | 650 | 33 | 7.000 | 7.700 |
| 7 | 780 | 830 | 34 | 7.320 | 8.080 |
| 8 | 950 | 1.010 | 35 | 7.670 | 8.460 |
| 9 | 1.110 | 1.180 | 36 | 8.030 | 8.830 |
| 10 | 1.300 | 1.390 | 37 | 8.380 | 9.250 |
| 11 | 1.490 | 1.590 | 38 | 8.730 | 9.680 |
| 12 | 1.680 | 1.780 | 39 | 9.110 | 10.100 |
| 13 | 1.870 | 2.010 | 40 | 9.510 | 10.530 |
| 14 | 2.080 | 2.230 | 41 | 9.910 | 10.970 |
| 15 | 2.290 | 2.450 | 42 | 10.300 | 11.450 |
| 16 | 2.490 | 2.680 | 43 | 10.700 | 11.920 |
| 17 | 2.720 | 2.930 | 44 | 11.130 | 12.400 |
| 18 | 2.950 | 3.170 | 45 | 11.570 | 12.870 |
| 19 | 3.170 | 3.410 | 46 | 12.020 | 13.390 |
| 20 | 3.400 | 3.670 | 47 | 12.460 | 13.920 |
| 21 | 3.630 | 3.930 | 48 | 12.900 | 14.450 |
| 22 | 3.880 | 4.200 | 49 | 13.390 | 14.970 |
| 23 | 4.130 | 4.460 | 50 | 13.880 | 15.520 |
| 24 | 4.370 | 4.750 | Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx | ||
| 25 | 4.630 | 5.050 | xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Kčs: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Právní xxxxxxx x. 49/1948 Sb. xxxxx xxxxxxxxx xxxx 14.4.1948.
Ke xxx xxxxxxxx xxxxxx xxxxxxx xxxxx měněn x xxxxxxxxx.
Xxxxxx předpis x. 49/1948 Xx. xxx xxxxxx právním xxxxxxxxx č. 77/1952 Sb. s xxxxxxxxx od 22.12.1952.
Xxxxx xxxxxxxxxxxx právních norem xxxxxx právních xxxxxxxx x odkazech není xxxxxxxxxxxxx, pokud xx xxxx xxxxxx xxxxxxxxx xxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx.