Právní předpis byl sestaven k datu 21.12.1952.
Zobrazené znění právního předpisu je účinné od 14.04.1948 do 21.12.1952.
Zákon o zemědělské dani
49/1948 Sb.
Daňová povinnost §1 §2 §3 §4 §5
Zdaňovací období §6
Daňové sazby §7 §8 §9 §10 §11 §12 §13 §14 §15 §16 §17 §18
Sleva na dani §19
Počátek a konec daňové povinnosti §20 §21
Přiznání §24
Místní příslušnost §25
Vyrozumění o předpisu daně §26
Odvolání §27
Zemědělské daňové komise §28 §29 §30 §31 §32 §33
Přechodná a závěrečná ustanovení §34 §35 §36 §37 §38 §39 §40 §41
Tabulka zemědělské daně pro řepařskou oblast
Tabulka zemědělské daně pro obilnářskou oblast
Tabulka zemědělské daně pro bramborářskou oblast
Tabulka zemědělské daně pro pícninářskou oblast
49
Xxxxx
xx xxx 21. xxxxxx 1948
x zemědělské xxxx
Xxxxxxxxxxx Národní xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx na xxxxx xxxxxx:
Xxxxxx xxxxxxxxx
§1
(1) Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxx, xxxxx xxxxxxxxx xx vlastní xxxx xxxxxxxxxx xxxxxxxxxxxx až xx výměry xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxxxxx výtěžkem.
(2) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxx jednotlivá xxxxxxx xxxxx, xxxxxxx xxxxxxxxxx xxxx jen, xxxxxxx-xx x něm xxxxxx x cizí xxxxx zaměstnává xxx xxxxx, xxxxx nestačí - jsouc x xxxxxxxxxxx hospodářství plně xxxxxxxxxx - xx xxxxxxx xxxxx. Xxxx xxxxxxxx nemusí xxxx xxxxxxx x xxxx xx 21 xxx xxxx a u xxxx, xxxxx v xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx stáří, xxxxx, xxxxxxxxxx nebo xxxxxxxxxx xxxxxxx xxxxxx, xxxxx jiné xxx x zaměstnaneckém xxxxxx.
(3) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx fysických xxxx xxxxxxxx xx xxxxxxx xxxx (na xx. xxxxxxx), xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. Xxx tom xxxx xxxx xxxxxxx x xxxxx xxxxxxxx xxxxxxxxx x xxxxxxxx 2; xxxxxxx tam xxxxxxxxx xxxxx xxxxxxx. U xxxxxxx (druha x xxxxxx) se předpokládá, xxxxxx-xx jinak prokázáno, xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx na xxxxxxx xxxx.
(4) Xxxxxxxxxxx (xxxxxxxxxxx) xxxxxxxxxxx se xxxxxxxx xxx, xxxx xx zůstavitel xxx xx xxxx.
§2
(1) Xxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxx všech xxxxxxxxxxx xxxxxxxx a xxxx, xxxxx tvoří xxxxxxxxxxx xxxxx a xxxxxx xxxxxx xxxxxxxxxxx, xxxxxxxxx nebo xxxxxxxxxxxx xxxx xxxxxxxx účelu, x výjimkou xxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx papírů a xxxxxxxxx xxxxxx.
(2) Xxxxxxxxx-xx xxxxx xxxxxxx v §1 xxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxx se xxxxxxx xx jedno xxxxxxxxxx xxxxxxxxxxxx.
§3
X provozu xxxxxxxxxxxx xxxxxxxxxxxx patří též:
1. xxxxxxxx výroba, xxxxx xx obmezuje xx xxxxxxxxxx výrobků xxxxxxxxx xxxxxxxxxxxx a xxxxx xxxxxx xxxxxx xxxx xxxxxxxxx a xxxxxxxx xxxxxxxxxxx samostatnými xxxxxxxxxxxx xxxxxxx (xxxxxx, xxxxx, xxxxxxxxx, xxxxxxxx, xxxxxxxx, xxxxxxxxx x xxx.) xxxx x xxxxx xxxxxxx xxxx provozována xx xxxxxxxxxxxx x xxxxxxxxxxx xxxxxx (x xxxxxxxxxx, xxxxxxxxx, sušírnách, xxxxxxxxxxxx, xxxxxxxxxxxxx xxxxxxx x xxx.);
2. xxxxxxxx xxxxxxxx xxxxxxxxxxx půdy, xxxxx nedochází k xxxxxxx zpracování, xx xxxxxxxx xxxxxxxxx xxx x. 1;
3. prodej xxxxxxx vlastního zemědělského xxxxxxxxxxxx, xxxxxxxxx prodej x xxxxxxx, xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxx xxxx skladištích xxxxxx otevřených x xxxxxxxx x xxxxxxxxx xxxxx;
4. vedlejší xxxxxxxxxx (xxxxxxxxxxx, xxxxx za xxxx, xxxxx lnu x xxx.), xxxxxxxxxxx xxxxxx příležitostně x xxxxxxx xx xxxxxxxxxxxx.
§4
Xxxxxxxxxxx, zda xx xxxxxxxxxx xxxxxxxxxxxx provozuje xx xxxx xxxxxxx, xxxxxxxxxx či převzaté xx xxxxxxxxxxxxxxx xx xxxxxxxx xxxxxx právního xxxxxx.
§5
Xxxxxx-xx se více xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx (§§1 xx 4) xx xxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx (družstvo) xxxx xxxx xxxxxxxxxx xxxxxxxx x xxxxxxxxxxx xxxxxx xxxxx, xxxxxxxxx xxxxxxxxxx dani xxx, xxxx xx xxx xxxxxxxxxx hospodářství xxxxxxxxxxx xxxxxxxxxx xx vlastní xxxx.
§6
Xxxxxxxxx xxxxxx
Xxx xx xxxxxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxx xxx xx jeho xxxxxxxx.
Xxxxxx xxxxx
§7
(1) Daň xx xxxxxxxx xxxxxxx xxxxxxxx x tabulkách xxxxxxxxxxx x tomuto xxxxxx.
(2) Xxx xxxxxxxxx xxxx xxxx xxxxxxxx:
1. xxxxxxx xxxxxx (řepařská, xxxxxxxxxx, xxxxxxxxxxxx či xxxxxxxxxxx), ve xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx jeho xxxxxxxx xxxx, x
2. celková xxxxxx všech xxxxxxx x katastrálním xxxxxxxx x xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx 30. xxxxxx xxxxxxxxxx roku.
§8
(1) Xxx zjištění, xx xxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxxxx xxxxxxxx, jimiž xx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx.
(2) Xxxxxxxxxx katastrální xxxxx, po xxxxxxx xxxxxxxxxx xxxxxxxxxx hospodářství, xxxxx xxxx býti xxxxxxxxx (§31 x. 3 x §30 x. 3) do xx xxxxxxx oblasti, xxxxxx výrobním podmínkám xxxx katastrálního xxxxx, xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, ve xxxxxxxxxxx xxxxxxxx.
§9
(1) Při xxxxxxxxx xxxxxxx výměry xxxxx xxxxxxx s xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxx xxxxxxx věnovaných xxxxxxxxx xxxxxx, vinné xxxx, xxxxxx nebo xxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxxxx (xxxxxxxxxxxx i xxxxxxxxx), xxxxxxxxxxx, xxxxxxxxxx x xxxxxxxxxxxx xxxxxxxx, xxxxx xx xxxxxxx xxxxxxxx uvedeným v §31.
(2) Průměrný xxxxxxxxxxx xxxxxxx xx zjistí, xxxx-xx xx xxxxxxx xxxxxxxxxxx výtěžek všech xxxxxxx jejich xxxxxxxxx xxxxxxx x xxxxxxxxx.
(3) Xxx stanovení celkové xxxxxx xxxxx pozemků x xxxxxxxxxxxx xxxxxxxx x xxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx x x xxxx xxxxxx ladem.
§10
(1) Daň se xxxxxxxxx xxxxx, činí-li x xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx více než 15 % xxxxxxx xxxxxx xxxxx xxxxxxx x katastrálním xxxxxxxx.
(2) Xxxxxxxx pro snížení xxxx xxxxx odstavce 1 xxxxxxx xxxxxxx xxxxxxx x Xxxxxxx xxxxx.
§13
(1) Xxxxxxxxxxx uvedeným x §1 odst. 2 xx xxx xxxxx:
1. x 480 Xxx na xxxxxxx xxxxx dvojice xxxxxxxx xxxxxxxxxxx nebo xxxxxxxxx xxxxxxxxxx,
2. x 480 Xxx na první xxxx,
3. x 540 Xxx na xxxxx xxxx,
4. o 600 Xxx na třetí x xx xxxxx xxxxx xxxx x
5. x 480 Kčs xx xxxxxxx z xxxxxx.
(2) Podle xxxxxxxx 1 xx přihlíží:
a) x xxxxxxx xxxxx xxxxxxx a x xxxxxxxxxxx xxxx jen x xxx, xxxxx xxxx s poplatníkem xx xxxxxxxxxx xxxxxxxxxxxx, x
x) x xxxxxxxxx xxxx x u xxxxxx x xxx, xxxxx xxxx v xxxxxxxxxxxx zaopatření.
(3) Xxxxxx xxxx děti xxxxxxxx xx xxx vnukové, xxxxxxxxxx, xxxxxxxxxx a xxxxxxxxx.
(4) Xxxxxx jako xxxx xx xxxxxxxx xxx nezletilí xxxxxxxxxx, xxxxxxxxx xxxxxxx a xxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxx manželky (xxxxxxx), xxxx-xx x xxxx zaopatření.
(5) Xxxxxx xxxx xxxxxx xx xxxxxxxx též prarodiče, xxxxxxxxx rodiče, pěstouni, xxxxxx, snachy, xxxxx x xxxxxx poplatníka xxxx jeho manželky (xxxxxxx), xxxx-xx x xxxx zaopatření.
(6) Xxxxxx xxxx xxxxxx xx xxxxxxxx též xxxxxxx xxxxxxxxxx, xxxxxxx synovci x xxxxxxx xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), jsou-li xxxxx xxxxxxxxx a x xxxx xxxxxxxxxx.
(7) Xxxxx, na které xx xxxxxxxxxx xxxxxxx xxx podle xxxxxxxxxxx xxxxxxxx, označují xx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx.
(8) Xxxxxxxxxx domácnosti xxxx s xxxxxxxxxxx xx xxxxxxxxxx společenství, xxxxx-xx xx jeho xxxxxxx potřeby v xxxxx xxxxxxxxxx x xxxxxxxx x xxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx přechodným xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx. Xxx xxxxx xxxx xxxx xxxx xxxxxx xx příslušníka xxxxxxxxxx pouze x xxxxxxx xxxxxxxxxx.
(9) Xxxxxxxxxx xxxxxxxxxx je x xxxxxxxxxxxx xxxxxxxxxx, poskytuje-li xxxx hradí-li mu xxxxxxxxx xxxxxxxx xxx, xxxxxx x ošacení. Xxxxxxxxxxx xx rozumí xxx poskytování xxxxxxx. X zaopatření nejde, xx-xx xxxxxxxxxx - xxxxxxxxx výměnkáře - xxxxxxx xxxxxx, postačující x xxxx xxxxxx.
(10) Xxxxxxxxxxx svobodným, ovdovělým, xxxxxxxxxxx nebo těm, xxxxx xxxxxx xxxxxx x xxxxxxxx (xxxxxxxxx) xx společné xxxxxxxxxx, xxxxx xx daň x 480 Xxx, xxxx-xx xxxxx na xxxxxxx xxxx xxxxx xxxxxxxx 1 x. 2.
(11) Xxxxxxxxxxx, xxxxx xxxxxxxxx nejméně dvě xxxx, x. x. xxxx xx x xxxxxxxxxx xxxxx do xxxxxx xxxxxxxxxx xxxx, xxxxx xx xxx x 480 Xxx, xxxxxx-xx nárok na xxxxxxxx xxxx xxxxx xxxxx xxxxxx z xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx do xxxxxxxxxx xxxx xxxxxxx, xxxxxxxx se děti xxxxx xxxxxxx xxxxxx xxxxxxx, politické xxxx xxxxxx xxxxxxxxx.
§14
Provozují-li xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 odst. 2)
x) xxxxxxx invalidé x xxxxx nebo xxxxx xxxxxxx xxxxx, xxxxx xxxx xxxxx xx zaopatřovací požitky xx xxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxx xxxx xxxx,
x) vojenští (xxxxxxxxx) xxxxxxxx x xxxxxxx xxxxxxxx invalidé, xxxx xxx xxxxxxxxx xxxxxx xxxx xxxx xxxxx zaopatřovací xxxxxxx xx xxxxxx pokladny xxxx xxxxx xxxxxxxx x xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxx
x) xxxx xxxxx xxxxxxx xxxx xxxxxxx xxxxx (xx xx. xxxxxxxx, zmrzačení x pod.), xx xxxxxxx poplatníci, xx xxxxx jsou xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx duševně vadní,
sníží xx xxx xxx xxx stupni xxxxxxxxxx xx 20 % xx xx 44 % xxxxxx x 480 Xxx x xxx stupni xxxxxxxxxx xxxx 44 % x 960 Xxx. Xxx tom xx xxxxxxxxxxx, xx xxxxxx xxxxxxxxxx u xxxxxxxx, xxxxxxxxxxxx důchody x xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx zemědělské hospodářství xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 odst. 2) vdova xxxx xxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxxxxxx (zákon xx dne 24. xxxxxxxx 1919, x. 462 Xx., x xxxxxxxxxxxx míst legionářům) x xxxxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxxx (xxxxx ze xxx 19. xxxxxxxx 1946, č. 255 Sb., o xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx x xxxxxxxxx x x xxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxxx), xx xxxxxxx xxxxxxxx xxxxxxxx a xxxxxxx, xxxxxx xxxx xxxxxxxxx persekuce, sníží xx xxx xxx x 480 Xxx.
§19
Sleva xx xxxx
(1) Xxx se xxxxxxxxx xxxxx pro zvláštní xxxxxx, které xxxxxxxxxx (§1 xxxx. 2) xxxxxxxxx xxxxxxxx, avšak xxxxxxxxxxxx snížení daně xxxxx §§13 xx 15.
(2) Xx takové xxxxxxxx poměry dlužno xxxxxxxxx xxxxxxxxxxx plnění, x xxxx xx xxxxxxxxx právně xxxxxxx, xxxxxxxxxxx xxxxxxxxxxx příbuzných x xxxxx xxxxxxxxx xxxx xxxxxxxx xxxx x xxxxx pobočné xx xxxxxxx xxxxxx x nemajetných xxxx xxxxxxxxxxxx xx xxxxxxx xxxxxx, nákladné xxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx x xxxxxxx xxxxxxx.
(3) Xxxxxxx xx sníží xxx xxxxxxxxxxx uvedeným x §1 odst. 3, xxxx-xx xxxxxxxx uvedené x odstavcích 1 x 2 xxxxxxx x osob, které xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
(4) Xxxxxxxx pro xxxxxxxxx xxxxxxxxx xxxxx xxxxxxx xxxxxxx xxxxxxx x Xxxxxxx xxxxx.
(5) X slevu xxxxx xxxxxx v xxxxxxxx.
Počátek x xxxxx xxxxxx povinnosti
§20
(1) Xxxxxxxxxx, xxxxx začali xxxxxxxxxxx xxxxxxxxxx hospodářství, xxxxxxxxx xxxx xxxxxxxxx xxxxx, x xxxx zemědělské xxxxxxxxxxxx začali provozovati. Xxx se xxxx xxxxxxxx, jestliže ještě 30. června zemědělské xxxxxxxxxxxx xxxxxxxxxxxxx.
(2) Xxxxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx končíc rokem, x němž xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxx se xxxx xxxxxxxx, xxxxxxxx xxx 30. xxxxxx zemědělské xxxxxxxxxxxx xxxxxxxxxxxxx.
(3) Jestliže xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx během xxxx xxxxxxxxx xxx, že xxxxxx xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx 50 xx, xxxxx xx xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xx xxx xxx, x němž zemědělské xxxxxxxxxxxx xxxx xxxxxxxxx.
§21
(1) Kdo začne xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, je xxxxxxx xxxxxxxx to xxxxxxxxx xxxxx správě xx 30 xxx. Xxxxxxxxx jsou xxxxxxx xxx xxxxxxxx, a xx xx 30 xxx xx odevzdání (xxxxxxxxx) xxxxxxxxxxxx.
(2) Opomenutí xxxxxxxx xxxx býti xxxxxxxxxx, xxxxxxxxx-xx xxxxxxxxx xxxxxxxx xxxxxxxxx činu, xxxxxxxxxx pokutou xx 5.000 Xxx, x xx x xxxxxxxx.
§22
Xxxxxxxxx xxxx
(1) Xxxxxxxxx xx xxxxxxx xx xxx sám xxxxxxxxx x zaplatiti ji xxxxxxxxxxx xxxxxxx úřadu xx 31. xxxxx xx xxxxxxxx rozhodného xxxx.
(2) Xxxxxx-xx daň xxxxxxxxx včas, je xxxxxxx xxxxxxx, činí-li xxxxxxxxxx xxxx xxx 2.000 Xxx, zaplatiti 2 % poplatek x prodlení x xxxxxxxxxx x 31. xxxxx, 30. xxxxx, 31. xxxxxxxx x 31. xxxxx.
§23
Xxxxx x xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx xxxxx společnou a xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxx xxx xxxxx x xxxx, xxxxx xxxxxxxxxx hospodářství xxxxxxxxx xxxxxxxx na xxxxxxx xxxx.
§24
Přiznání
(1) Xxxxx, xxx xx xxxxxxx platiti xxxxxxxxxxx daň, jest xxxxxxx xxxxxx xxxxxxxxxx xx 31. xxxxx xxxxx xxxxxx přiznání x xxxxx xxxxxxxxxxx xxxxxxxxxx pro vyměření xxxx za xxxxxxxx xxx. Xxxx xx xx xxxxxxx xxxxxx xxxxxxxx xxxxx, kdo xxxx xxxxx správou x podání přiznání xxxxxx. Vzor přiznání xxxx x způsob xxxx xxxxxx xxxxxxx xxxxxxxxxxxx financí.
(2) Xxxxxx-xx xxxxxxxxx xxxxxxxx xxxx, xxxx býti xxx xxxxxxx xx x 10 %; xxxxxxx xx xxxxxxx do 60 xxx ode xxx xxxxxxxx xxxxxxxxxxx xxxxxxx u místního xxxxxxxxx výboru.
§25
Xxxxxx xxxxxxxxxxx
(1) K xxxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxx xxxxx xxxxxx, x xxxxxx xxxxxx xxx poplatník xxxxxxxx (sídlo) xxxxxx xxxxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxx xxxxx xxxxxx určiti xxxxx xxxxxxxx (xxxxx) xxxxxxxxxxxx, xx příslušná berní xxxxxx, x xxxxxx xxxxxx xx zemědělské xxxxxxxxxxxx, xx případě xxxx xxxxxxxx xxxx. Xxxxx-xx xxxxxx příslušnost xxxxxx xxx xxxxx xxxxxxxx, xxxx xx xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxxxx 1 platí xxxxxxx xxx určení xxxxxx xxxxxxxxxxxx xxxxxxx xxxxx x místního xxxxxxxxx xxxxxx (xxxxxx zemědělské xxxxxx xxxxxx).
§26
Xxxxxxxxxx x xxxxxxxx xxxx
(1) X xxxxxxxx xxxx xxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx národního xxxxxx předpisným seznamem. Xxxxxx vyloží xxxxxx xxxxxxx xxxxx xx 7 xxx xx xxxxxx x xxxxxxxxx xxxxxxxxxx xx dobu 30 dnů.
(2) Počátek x dobu xxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxxxx xx xxxxxx tabuli xxxx xxxxx xxxxxxxx x místě xxxxxxxx.
(3) Xx xxxxxxx potvrdí xxxxxx xxxxxxx xxxxx xxxx xxxxxxxx x xxxxx xxx xxxxx xxxxxx.
§27
Odvolání
(1) Do vyměření xxxx xxx xx xxxxxxx odvolati x xxxxxxxxx xxxxx xxxxxx xx 60 dnů xxx xxx xxxxxxxx xxxxxxxxxxx seznamu x xxxxxxxx xxxxxxxxx xxxxxx.
(2) X téže xxxxx xxxxx xxxxxxxxxx xxxxxx x xxxxxxxxx xxxxx xxxxxx žádost za xxxxxxx xxxxxx pro xxxxxxxx xxxx. Dnem xxxxxx žádosti xxxxxxx xx xxxxxxxx lhůta xx xx dne xxxxxxxx příslušného xxxxxxxx x běží xxx xxxx xxx xx xx xxxxxx.
(3) X xxxxxxxx xxxxxxxxx x xxxxxxxx xxxxxxxxx xxxxxxxx xxxx XX. xxxxxxx, xx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx.
Zemědělské xxxxxx komise
§28
(1) X xxxxx zemědělské xxxx xxxxxxxxxxx xxxxxx xxxxxxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxx xxxxxx a xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx.
(2) Xxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx) xxxx: xxxxxxxx xxxxxxxx národního xxxxxx xxxx xxxx xxxxxxxx, zástupce xxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x předseda xxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, xxxxx byla xxxxxxx, xxxxx xxxx xxxxxxx xxxxxxx národním výborem. Xxxxxxxxx xxxxxx zemědělské xxxxxx komise xx xxxxxxxx místního národního xxxxxx xxxx xxxx xxxxxxxx.
(3) Okresní zemědělská xxxxxx xxxxxx xx xxxxxxx xxx xxxxx xxxxxx a tvoří xx předseda xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx (xxxx xxxxxxxx), xxxxxxxx xxxxx správy, xxxxxxxx okresního xxxxxxxx Xxxxxxxxxx svazu zemědělců x xxxxx xxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx výborem. Xxxxxxx xxxxxxx xxxx xxx xxxxx xxxxxxxx berních xxxxx zříditi xxxxx xxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx. Předsedou xxxxxxx xxxxxxxxxx daňové xxxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx.
(4) Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxx xxx xxxxxxxxxxxx financí x tvoří xx xxxxxxxx: ministerstev xxxxxxx, xxxxxxxxxxx x xxxxxx, xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x xxxxxxxxx xxxxxxx x xxxxxx, zemského xxxxxxxxx xxxxxx x Xxxxx, xxxxxxxx xxxxxxxxx xxxxxx x Brně x xxxxxx expositury x Ostravě, zemského xxxxxxxxxx ředitelství x Xxxxx x xxxxxxxx xxxxxxxxxx ředitelství v Xxxx, a xx xx xxxxxx xxxxxxxx, x xx čtyřech xxxxxxxxxx Jednotného xxxxx xxxxxxx x slovenských xxxxxxxxx. Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx ministerstva xxxxxxx.
§29
Místním xxxxxxxx xxxxxxx (xxxxxxx zemědělským xxxxxxx xxxxxxx) xxxxxxxx:
1. x xxxxxxx, xxx není xxxxxxxxxxx xxxxxxx xxxxxxxx x xxxxxxxxxxxxx arších, xxxx xxx xxx x xxxxxx xxxxx xxxxxxxx, navrhovati xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxxxx xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx na xxxxxxxx dat z xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxx posledního xxxxxxxx xxxxx [§6 xxxx. 19 xxxxxxxx xxxxxxxx xx xxx 23. května 1930, x. 64 Xx., xxxx xx xxxxxxxx xxxxxxxxx hlavy II, XXX x XX xxxxxx x xxxxxxxxxx xxxxxxxx x jeho xxxxxx (xxxxxxxxxxxxx xxxxxx)]. Xxxxxx-xx xxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxx xx 31. října xxxxxxxxxx xxxx, xxxx xxx berní xxxxxx;
2. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx do xxxx xxxxxxx xxxxxxx (§8 xxxx. 2). Xxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx 31. xxxxx xxxxxxxxxx roku; xxxxxx podané po xxxx xxxxx nemohou xxxx vliv xx xxxxxxxx daně za xxxxx rok.
§30
Okresním xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx:
1. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx katastrálních xxxxx do xxxx xxxxxxx oblasti (§8 xxxx. 2). Návrh xxxxx xxxxxx ústřední xxxxxxxxxx xxxxxx xxxxxx xx 31. října xxxxxxxxxx xxxx; xxxxxx xxxxxx xx xxxx xxxxx xxxxxxx xxxx xxxx xx vyměření xxxx xx xxxxx xxx;
2. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx o xxxxxxxx podle §29 x. 1. Xxxxxxxxxx-xx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx o xxxxxx xx 15. xxxxxxxx xxxxxxxxxx xxxx, rozhodne x něm xxxxxxxx xxxx XX. xxxxxxx;
3. xxxxxxxxxxx x konečnou xxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx xxxxxxx xxxxxxx (§8 odst. 2); xxxxxxxxxx-xx xx 15. prosince xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxx xxxx xx xxxxxxxx daně xx xxxxx rok.
§31
Ústřední xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx:
1. xxxxxxxxx xxxxxxx katastrální výtěžek xxxxxxxxxxx xx katastrální xxxxx v xxxxxxxxx, xxx xxx nelze xxxxxxxx z xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx; xxxxxxxxx-xx jej xx 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxx;
2. xxxxxxxxx xxxxxxxxx x Úředním xxxxx xxxxxxx výměry xxxxx §9 odst. 1; nestanoví-li xx xx 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xx ministerstvo xxxxxxx. Xxxx xxxxxxx xxxxxxx xxxxx xxxx, xxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxx při xxxxxxxxx xxxxxx xxxxxxxxx x §9 xxxx. 1 xxxxxxxx xxxxx než xxx xxxxxxxxx ostatních xxxxxx;
3. rozhodovati x xxxxxxxx platností x xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx do jiné xxxxxxx xxxxxxx (§8 xxxx. 2); nerozhodne-li xx 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxx xxxx xx vyměření xxxx xx tento xxx;
4. xxxxxxxxxxxxx xxxxxxxx poměry xxxxxxxxxx xxxxxx x xxxxxxxxxx finanční xxxxxx xxxxx xxxxx xxxxxxxxxx xxxx.
§32
Xxxxxxxx x zemědělských xxxxxxxx xxxxxxxx je xxxxxx xxxxxxx. Xxxxxxx xxxxxxxxxxxx xxxxxxxx komisí xxxx xxxxxxx postupovati xxxxx xxxxxx, nestranně x xxxxx nejlepšího xxxxxx x svědomí x zachovávati o xxxxxxx x xxxxxx xxxxxxxxx.
§33
Xxxxx okresních xxxxxxxxxxxx xxxxxxxx komisí, xxxxxxx xxx xxxxxx, xxxxx x xxxxx xxxxx xxxxx xxxxxx vyhlásí xxxxxxx xxxxxxx, pokud xxx x xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx komisí x xxxxxx s xxxxxxxxx xxxxxx, x Xxxxxxx xxxxx.
Xxxxxxxxx x xxxxxxxxx xxxxxxxxxx
§34
(1) Xxx xxxxx xxxx xxxx uznána xx příslušníka domácnosti xxxxx x xxxxxxx xxxxxxxxxx x x xxxxx xxxxxxxxxx pouze x xxxxx xxxx.
(2) Xxxx-xx xxxxxxxxxx x xxxx xx mzdy xxxxx roku poskytnuta xxxxx xxxxx §7 xxxx daňová xxxxx xxxxx §9 xxxxxx xx xxx 26. xxxxxx 1947, x. 109 Xx., x xxxx ze xxxx, xxxxxx xx býti xx xxxxx xxx xxxxxxx xxxxxxxxxx xxx xxxxx §§13 xx 15.
§35
Ministr xxxxxxx xxxx
1. xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx xxx xx do xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xxx xx xx celkové xxxxxx,
2. xxxxxxx xxxxxxxx x xxxxxxxx nesrovnalostí x tvrdostí, xxx xx prováděním xxxxxx xxxxxx xxxxx vzniknouti,
3. xxxxxxx xxxxxxxx x xxxxxxxx dvojího xxxxxxx x případech, xxx xx xxxxxxxxxx hospodářství xxxxxxxxx xx podkladě xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx, a
4. xxxxxxxxx vyhláškou v Xxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx daně xx do xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxx právním xxxxxxx.
§36
(1) Přiznání x xxxxxxxxxx xxxx xx xxx 1947 xxxx xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx, xxxxx zásadně xxxxxxxxx xxxxxx xxxxxxxxxx, x xx xx 30. června 1948.
(2) Xxxxxxxxxx xxx xx xxx 1947 xxxx xxxxxxx xx xxxx xxxxxxxx xxxxxxxxx; první xxxxxxx xx 30. xxxxxx 1948 x xxxxx xx 30. xxxx 1948.
§37
(1) Xxxxxx, po xxxxxxx xxxxxxx x xxxxxxx xxxxxxxxxxxx hospodářství, xxxxx xx xxxxxxxxx xxxxxxxxxx daně, xxxx xxxxxxxxx xxxxxx xxxxx 1948, základem pro xxxxxxxx daně xxxxxxxxx x xxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxx x xxxxxxx xxxxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx.
(2) Pozemky xxxxxxx x zemědělskému xxxxxxxxxxxx, xxxxx jest xxxxxxxxx xxxxxxxxxx daně, xxxxxx xxxxxxxxx xxxxxx xxxxx 1948 xxxxxxxxx xxxxxxxxx xxxx podle zákona x přímých xxxxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx a xxxxxxxxxxxx. Jsou-li xxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxx xxxxx XX xxxxx xxxxxx.
(3) Xxxxx xx xxx 21. xxxxx 1946, č. 31 Sb., o xxxx x xxxxxx, xx xxxxxxxxxx počínajíc xxxxx 1947 xx xxxxxx, xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx dani xx 31. prosinci 1946 za xxxxxxx x výkony xxxxxxxxx x rámci zemědělského xxxxxxxxxxxx, xxxxx x xx xxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxx xxxxxx osobami xx xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx x xxxx xxxxxxx x xxxxxxxxx xxxx xxxxxxxxxxx záznamní xxxxxxxxxx xxxxx xxxxx xxxxx, xxxxxx X xxxxxxxx xxxxxxxx ze xxx 29. xxxxxx 1941, x. 297 Sb., x xxxxxxxxxx povinnostech xxx xxxxx daňové x xxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxx §2 xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx.
(4) Dani xxxxxxxxxx xxxxxxxx (xxxxxxxx xxxx xxxxxxxxx) podle xxxxxx xx dne 31. xxxxx 1947, č. 185 Sb., x xxxxxxxxx jednorázové xxxxx x x xxxxxxxxx xxxxx x xxxxxxxxxx xxxxxxxxx xx xxxxxxx, x xxxx xxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxx xxxxxx (xxxxxx), xxxxx xx xxx u těchto xxxx xxxxxxxx xxxx xxxxxxxxx (xxxxxxxx xxx xxxxxxxx xxxx důchodové), xxxxx xxxxxxx xxxxx xxxxxxxxxxx zemědělské dani. Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxx §3 xxxx. 1 xxxx. a) xxxxxx č. 185/1947 Xx. vyměří xx x xxxxxx xxxxxxxxx x x xxxx, xxxxx xx xxxxxxxx xx důchod xxxxxxxx xxxxx xxxxxxxxx xxxx, xxxxx xxxxxxxxx xxx xxxxxxxx dani xxxxxxxxx.
§38
(1) Zákon ze xxx 19. února 1946, č. 30 Sb., o xxxx xxxxxx xxxxxxxxxxxxxxxx xxxxx x oboru xxxxxxxxx daní x xxxxxxxx finančních monopolů, xx xxxxxxxx xxxxx:
1. x §41 xxxx. 5 xxxx xxxx xx xxxxxxxx xx xxxxx "... platiti xxx x xxxxxx", xxxxx xxxxx "xxxx xxxxxxxxx xxxxxxxxxx dani",
2. §41 xxxx. 6 xx xxxxxxxx xxxxx - xxxxx - xxxxx tohoto znění" "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx nevztahují xx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x xxxx xxxxxxxxx také živnost xxxxxxxxx, uzenářskou xxxx xxxxxxxxxx."
(2) Xxxxx xx xxx 14. dubna 1920, x. 262 Xx., x xxxx x xxxx, ve xxxxx xxxxxxxx jej xxxxxxxx a doplňujících, xx doplňuje takto:
1. x §1 odst. 2 xxxx xxxx xx xxxxxxxx za xxxxx "... platiti xxx x xxxxxx" xxxxx xxxxx "nebo xxxxxxxxx xxxxxxxxxx xxxx",
2. §1 xxxx. 3 xx xxxxxxxx xxxxx - čtvrtou - xxxxx xxxxxx znění: "Xxxxxxxxxx předcházejících xxx xx xxxxxxxxxx na xxxxx podléhající xxxxxxxxxx xxxx, i xxxx xxxxxxxxx xxxx živnost xxxxxxxxx, xxxxxxxxxx nebo xxxxxxxxxx."
§39
(1) Sazba xxxxxxxxx xxxx xxxxx §105 xxxx. 1 xxxxxx x xxxxxxx xxxxxx xx xxxxxxx xxxxxxxxx xxxxxx rokem 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx pozemků zapsaní xxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xx 60 dnů xxx xxx xxxxxxxxx tohoto xxxxxx pozemky, xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, jež je xxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxxxx xxxx x xxxxxx xxxxxx xxxxxxx ministerstvo financí.
(3) Xxxxxxxxxx §327 odst. 1 xxxx xxxxx xxxxxx o xxxxxxx xxxxxx xx xxxxxxx; xxxxxxx xx ho xxxxxxxxx xxx vyměření xxxxxxxxx xxxx xx xxxxx xxx 1947.
§40
X případech xxxxx xxxxxxx neupravených xxxxx xxxxxxx xxxxxxxxxx xxxxxx x přímých xxxxxx, xx xxxxx předpisů xxx xxxxxxxx a xxxxxxxxxxxx; xxxxx xxx x xxxxxxxx z xxxxxxxx, platí xxxxxxx xxxxxxxxxx xxxxxx č. 31/1946 Sb.
§41
Tento xxxxx nabývá xxxxxxxxx xxxx vyhlášení; xxxxx však pro xxxxxxxxxxx xxx xx xxxx xx rok 1947; xxxxxxx xxx xxxxxxx xxxxxxx.
Xx. Xxxxx x. x.
Xxxxxxxx x. x.
Xx. Xxxxxxxx x. x.
Tabulka xxxxxxxxxx xxxx xxx řepařskou xxxxxx
| Xxx xxxxxxx výměře | při průměrném xxxxxxxxxxxx xxxxxxx 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 Kčs: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 35 Xxx | 40 Kčs | 45 Xxx | 50 Kčs | 55 Xxx | 60 Xxx |
| x ha | činí xxxxxxxxxx xxx Kčs: | |||||
| 1 | 100 | 100 | 110 | 110 | 120 | 120 |
| 2 | 290 | 310 | 320 | 340 | 350 | 360 |
| 3 | 560 | 580 | 600 | 620 | 640 | 670 |
| 4 | 840 | 890 | 930 | 960 | 1.000 | 1.040 |
| 5 | 1.130 | 1.190 | 1.260 | 1.320 | 1.380 | 1.440 |
| 6 | 1.460 | 1.540 | 1.620 | 1.700 | 1.770 | 1.840 |
| 7 | 1.770 | 1.890 | 2.000 | 2.110 | 2.210 | 2.300 |
| 8 | 2.130 | 2.270 | 2.400 | 2.520 | 2.640 | 2.770 |
| 9 | 2.480 | 2.640 | 2.810 | 2.970 | 3.120 | 3.270 |
| 10 | 2.850 | 3.050 | 3.240 | 3.420 | 3.600 | 3.780 |
| 11 | 3.230 | 3.450 | 3.680 | 3.900 | 4.120 | 4.320 |
| 12 | 3.610 | 3.880 | 4.140 | 4.390 | 4.630 | 4.890 |
| 13 | 4.000 | 4.320 | 4.600 | 4.910 | 5.210 | 5.490 |
| 14 | 4.420 | 4.770 | 5.130 | 5.460 | 5.780 | 6.130 |
| 15 | 4.860 | 5.260 | 5.640 | 6.030 | 6.430 | 6.810 |
| 16 | 5.310 | 5.750 | 6.210 | 6.650 | 7.070 | 7.510 |
| 17 | 5.760 | 6.290 | 6.790 | 7.260 | 7.780 | 8.270 |
| 18 | 6.270 | 6.840 | 7.380 | 7.960 | 8.500 | 9.040 |
| 19 | 6.780 | 7.400 | 8.040 | 8.650 | 9.270 | 9.890 |
| 20 | 7.300 | 8.020 | 8.690 | 9.390 | 10.080 | 10.740 |
| 21 | 7.870 | 8.630 | 9.400 | 10.160 | 10.900 | 11.680 |
| 22 | 8.450 | 9.280 | 10.130 | 10.940 | 11.800 | 12.620 |
| 23 | 9.030 | 9.970 | 10.860 | 11.800 | 12.700 | 13.640 |
| 24 | 9.670 | 10.660 | 11.680 | 12.660 | 13.680 | 14.690 |
| 25 | 10.310 | 11.410 | 12.490 | 13.590 | 14.680 | 15.780 |
| 26 | 10.970 | 12.170 | 13.340 | 14.540 | 15.720 | 16.940 |
| 27 | 11.680 | 12.940 | 14.250 | 15.510 | 16.830 | 18.100 |
| 28 | 12.400 | 13.790 | 15.150 | 16.560 | 17.930 | 19.370 |
| 29 | 13.130 | 14.640 | 16.130 | 17.620 | 19.150 | 20.650 |
| 30 | 13.920 | 15.500 | 17.130 | 18.740 | 20.360 | 22.010 |
| 31 | 14.720 | 16.450 | 18.140 | 19.900 | 21.640 | 23.420 |
| 32 | 15.530 | 17.380 | 19.240 | 21.060 | 22.980 | 24.860 |
| 33 | 16.410 | 18.360 | 20.340 | 22.350 | 24.330 | 26.400 |
| 34 | 17.290 | 19.390 | 21.490 | 23.620 | 25.790 | 27.930 |
| 35 | 18.180 | 20.430 | 22.690 | 24.950 | 27.250 | 29.600 |
| 36 | 19.150 | 21.510 | 23.900 | 26.340 | 28.790 | 31.260 |
| 37 | 20.110 | 22.650 | 25.190 | 27.730 | 30.380 | 33.020 |
| 38 | 21.090 | 23.780 | 26.500 | 29.240 | 31.990 | 34.830 |
| 39 | 22.150 | 24.980 | 27.820 | 30.760 | 33.720 | 36.670 |
| 40 | 23.210 | 26.220 | 29.260 | 32.320 | 35.440 | 38.580 |
| 41 | 24.270 | 27.460 | 30.690 | 33.960 | 37.240 | 40.490 |
| 42 | 25.430 | 28.780 | 32.160 | 35.600 | 39.060 | 42.450 |
| 43 | 26.590 | 30.130 | 33.720 | 37.320 | 40.900 | 44.420 |
| 44 | 27.750 | 31.480 | 35.280 | 39.060 | 42.780 | 46.420 |
| 45 | 29.010 | 32.930 | 36.880 | 40.810 | 44.660 | 48.440 |
| 46 | 30.270 | 34.400 | 38.530 | 42.600 | 46.580 | 50.460 |
| 47 | 31.530 | 35.870 | 40.180 | 44.390 | 48.510 | 52.530 |
| 48 | 32.880 | 37.410 | 41.870 | 46.210 | 50.450 | 54.600 |
| 49 | 34.250 | 38.960 | 43.570 | 48.050 | 52.430 | 56.650 |
| 50 | 35.620 | 40.520 | 45.270 | 49.890 | 54.400 | 58.710 |
| Při xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx daň xx každý xxxxx xxxxxx Xxx: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 65 Xxx | 70 Xxx | 75 Xxx | 80 Xxx x xxxx |
| x xx | xxxx xxxxxxxxxx daň Xxx: | |||
| 1 | 120 | 130 | 130 | 130 |
| 2 | 370 | 390 | 400 | 410 |
| 3 | 690 | 720 | 740 | 760 |
| 4 | 1.070 | 1.100 | 1.130 | 1.170 |
| 5 | 1.490 | 1.540 | 1.590 | 1.640 |
| 6 | 1.920 | 2.000 | 2.070 | 2.150 |
| 7 | 2.400 | 2.490 | 2.570 | 2.670 |
| 8 | 2.900 | 3.020 | 3.130 | 3.240 |
| 9 | 3.410 | 3.550 | 3.700 | 3.840 |
| 10 | 3.960 | 4.130 | 4.300 | 4.460 |
| 11 | 4.510 | 4.730 | 4.940 | 5.150 |
| 12 | 5.140 | 5.380 | 5.610 | 5.840 |
| 13 | 5.760 | 6.060 | 6.350 | 6.640 |
| 14 | 6.470 | 6.800 | 7.110 | 7.440 |
| 15 | 7.170 | 7.560 | 7.950 | 8.320 |
| 16 | 7.960 | 8.390 | 8.800 | 9.240 |
| 17 | 8.740 | 9.240 | 9.740 | 10.220 |
| 18 | 9.610 | 10.160 | 10.690 | 11.250 |
| 19 | 10.490 | 11.110 | 11.740 | 12.350 |
| 20 | 11.440 | 12.140 | 12.800 | 13.500 |
| 21 | 12.430 | 13.180 | 13.960 | 14.720 |
| 22 | 13.170 | 14.320 | 15.140 | 16.000 |
| 23 | 14.560 | 15.460 | 16.420 | 17.340 |
| 24 | 15.690 | 16.720 | 17.720 | 18.760 |
| 25 | 16.890 | 17.970 | 19.120 | 20.230 |
| 26 | 18.110 | 19.350 | 20.550 | 21.780 |
| 27 | 19.430 | 20.730 | 22.070 | 23.400 |
| 28 | 20.760 | 22.220 | 23.640 | 25.090 |
| 29 | 22.200 | 23.730 | 25.290 | 26.860 |
| 30 | 23.650 | 25.340 | 27.000 | 28.700 |
| 31 | 25.190 | 26.990 | 28.800 | 30.630 |
| 32 | 26.780 | 28.710 | 30.660 | 32.620 |
| 33 | 28.430 | 30.520 | 32.600 | 34.730 |
| 34 | 30.160 | 32.370 | 34.620 | 36.860 |
| 35 | 31.900 | 34.320 | 36.680 | 39.070 |
| 36 | 33.780 | 36.290 | 38.820 | 41.310 |
| 37 | 35.660 | 38.360 | 40.970 | 43.580 |
| 38 | 37.630 | 40.420 | 43.170 | 45.880 |
| 39 | 39.620 | 42.550 | 45.380 | 48.220 |
| 40 | 41.640 | 44.670 | 47.640 | 50.560 |
| 41 | 43.690 | 46.840 | 49.900 | 52.950 |
| 42 | 45.750 | 49.030 | 52.210 | 55.340 |
| 43 | 47.850 | 51.240 | 54.530 | 57.720 |
| 44 | 49.960 | 53.470 | 56.830 | 60.090 |
| 45 | 52.110 | 55.700 | 59.130 | 62.440 |
| 46 | 54.260 | 57.920 | 61.410 | 64.790 |
| 47 | 56.400 | 60.140 | 63.680 | 67.100 |
| 48 | 58.540 | 62.330 | 65.930 | 69.400 |
| 49 | 60.670 | 64.530 | 68.170 | 71.660 |
| 50 | 62.780 | 66.690 | 70.380 | 73.910 |
| Xxx celkové výměře xxxxx xxxxxxx nad 50 xx činí xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Tabulka zemědělské xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při průměrném xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 5 Kčs | 10 Xxx | 15 Xxx | 20 Kčs | 25 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Kčs: | ||||
| 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 |
| Při xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx xxxx zemědělská xxx xx každý xxxxx xxxxxx Xxx: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx pozemků | 30 Xxx | 35 Xxx | 40 Xxx | 45 Xxx | 50 Kčs |
| v xx | xxxx xxxxxxxxxx xxx Kčs: | ||||
| 1 | - | - | - | - | - |
| 2 | 200 | 210 | 220 | 220 | 230 |
| 3 | 370 | 380 | 400 | 420 | 430 |
| 4 | 550 | 580 | 600 | 620 | 640 |
| 5 | 750 | 800 | 840 | 880 | 910 |
| 6 | 970 | 1.020 | 1.070 | 1.110 | 1.160 |
| 7 | 1.170 | 1.250 | 1.320 | 1.390 | 1.450 |
| 8 | 1.410 | 1.490 | 1.580 | 1.660 | 1.730 |
| 9 | 1.630 | 1.730 | 1.830 | 1.940 | 2.040 |
| 10 | 1.850 | 1.990 | 2.120 | 2.240 | 2.350 |
| 11 | 2.100 | 2.250 | 2.390 | 2.530 | 2.660 |
| 12 | 2.340 | 2.510 | 2.680 | 2.840 | 3.000 |
| 13 | 2.580 | 2.790 | 2.980 | 3.160 | 3.340 |
| 14 | 2.840 | 3.070 | 3.280 | 3.480 | 3.690 |
| 15 | 3.110 | 3.350 | 3.580 | 3.820 | 4.050 |
| 16 | 3.360 | 3.630 | 3.910 | 4.170 | 4.410 |
| 17 | 3.630 | 3.940 | 4.230 | 4.500 | 4.800 |
| 18 | 3.910 | 4.240 | 4.550 | 4.880 | 5.210 |
| 19 | 4.180 | 4.530 | 4.910 | 5.270 | 5.610 |
| 20 | 4.460 | 4.870 | 5.270 | 5.650 | 6.040 |
| 21 | 4.760 | 5.210 | 5.630 | 6.070 | 6.500 |
| 22 | 5.070 | 5.550 | 6.020 | 6.500 | 6.960 |
| 23 | 5.380 | 5.890 | 6.430 | 6.930 | 7.430 |
| 24 | 5.690 | 6.270 | 6.830 | 7.380 | 7.950 |
| 25 | 6.030 | 6.650 | 7.240 | 7.860 | 8.460 |
| 26 | 6.380 | 7.030 | 7.690 | 8.350 | 8.970 |
| 27 | 6.730 | 7.430 | 8.150 | 8.830 | 9.530 |
| 28 | 7.070 | 7.860 | 8.600 | 9.370 | 10.120 |
| 29 | 7.440 | 8.280 | 9.080 | 9.910 | 10.690 |
| 30 | 7.840 | 8.710 | 9.590 | 10.450 | 11.320 |
| 31 | 8.230 | 9.160 | 10.100 | 11.020 | 11.960 |
| 32 | 8.620 | 9.630 | 10.610 | 11.620 | 12.600 |
| 33 | 9.030 | 10.110 | 11.160 | 12.230 | 13.270 |
| 34 | 9.470 | 10.580 | 11.730 | 12.830 | 13.980 |
| 35 | 9.910 | 11.090 | 12.290 | 13.490 | 14.690 |
| 36 | 10.340 | 11.620 | 12.860 | 14.160 | 15.400 |
| 37 | 10.780 | 12.150 | 13.490 | 14.830 | 16.190 |
| 38 | 11.270 | 12.680 | 14.120 | 15.520 | 16.970 |
| 39 | 11.760 | 13.240 | 14.750 | 16.260 | 17.750 |
| 40 | 12.250 | 13.840 | 15.380 | 17.010 | 18.590 |
| 41 | 12.740 | 14.420 | 16.080 | 17.750 | 19.460 |
| 42 | 13.260 | 15.010 | 16.780 | 18.540 | 20.320 |
| 43 | 13.810 | 15.630 | 17.480 | 19.360 | 21.200 |
| 44 | 14.350 | 16.280 | 18.190 | 20.170 | 22.150 |
| 45 | 14.900 | 16.940 | 18.970 | 20.990 | 23.090 |
| 46 | 15.450 | 17.590 | 19.730 | 21.890 | 24.040 |
| 47 | 16.050 | 18.260 | 20.500 | 22.790 | 25.060 |
| 48 | 16.660 | 18.980 | 21.300 | 23.680 | 26.090 |
| 49 | 17.260 | 19.700 | 22.150 | 24.600 | 27.130 |
| 50 | 17.860 | 20.420 | 22.990 | 25.590 | 28.190 |
| Při xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx činí xxxxxxxxxx xxx xx každý xxxxx xxxxxx Kčs: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Tabulka xxxxxxxxxx daně xxx xxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx | xxx průměrném katastrálním xxxxxxx všech pozemků | |||
| všech 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 zemědělská daň xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Tabulka xxxxxxxxxx daně xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Kčs | 20 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||
| 1 | - | - | - | - |
| 2 | 80 | 100 | 110 | 120 |
| 3 | 180 | 200 | 220 | 240 |
| 4 | 260 | 300 | 340 | 370 |
| 5 | 370 | 440 | 490 | 530 |
| 6 | 480 | 560 | 620 | 690 |
| 7 | 590 | 690 | 790 | 880 |
| 8 | 700 | 850 | 960 | 1.060 |
| 9 | 830 | 990 | 1.120 | 1.250 |
| 10 | 940 | 1.130 | 1.310 | 1.460 |
| 11 | 1.060 | 1.290 | 1.490 | 1.660 |
| 12 | 1.170 | 1.450 | 1.670 | 1.870 |
| 13 | 1.300 | 1.610 | 1.850 | 2.100 |
| 14 | 1.420 | 1.750 | 2.060 | 2.320 |
| 15 | 1.540 | 1.920 | 2.250 | 2.540 |
| 16 | 1.650 | 2.090 | 2.440 | 2.780 |
| 17 | 1.760 | 2.250 | 2.640 | 3.020 |
| 18 | 1.880 | 2.410 | 2.850 | 3.250 |
| 19 | 2.010 | 2.560 | 3.060 | 3.480 |
| 20 | 2.130 | 2.740 | 3.270 | 3.740 |
| 21 | 2.250 | 2.910 | 3.470 | 4.000 |
| 22 | 2.360 | 3.080 | 3.690 | 4.250 |
| 23 | 2.480 | 3.250 | 3.910 | 4.490 |
| 24 | 2.590 | 3.420 | 4.130 | 4.770 |
| 25 | 2.720 | 3.590 | 4.340 | 5.050 |
| 26 | 2.840 | 3.770 | 4.550 | 5.330 |
| 27 | 2.970 | 3.950 | 4.800 | 5.610 |
| 28 | 3.090 | 4.130 | 5.040 | 5.890 |
| 29 | 3.210 | 4.300 | 5.280 | 6.210 |
| 30 | 3.320 | 4.480 | 5.520 | 6.520 |
| 31 | 3.440 | 4.660 | 5.760 | 6.830 |
| 32 | 3.560 | 4.860 | 6.020 | 7.130 |
| 33 | 3.690 | 5.060 | 6.290 | 7.470 |
| 34 | 3.810 | 5.250 | 6.560 | 7.810 |
| 35 | 3.940 | 5.450 | 6.830 | 8.160 |
| 36 | 4.060 | 5.640 | 7.090 | 8.500 |
| 37 | 4.190 | 5.840 | 7.370 | 8.840 |
| 38 | 4.310 | 6.060 | 7.670 | 9.220 |
| 39 | 4.430 | 6.270 | 7.970 | 9.610 |
| 40 | 4.550 | 6.490 | 8.260 | 9.990 |
| 41 | 4.690 | 6.710 | 8.560 | 10.370 |
| 42 | 4.830 | 6.920 | 8.850 | 10.750 |
| 43 | 4.960 | 7.130 | 9.180 | 11.170 |
| 44 | 5.100 | 7.360 | 9.510 | 11.590 |
| 45 | 5.240 | 7.600 | 9.840 | 12.020 |
| 46 | 5.370 | 7.840 | 10.170 | 12.440 |
| 47 | 5.500 | 8.080 | 10.490 | 12.860 |
| 48 | 5.640 | 8.320 | 10.820 | 13.320 |
| 49 | 5.770 | 8.560 | 11.190 | 13.790 |
| 50 | 5.920 | 8.810 | 11.550 | 14.260 |
| Xxx xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx zemědělské xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 25 Xxx | 30 Xxx | 35 Xxx | 40 Xxx x xxxx |
| x xx | xxxx xxxxxxxxxx xxx Kčs: | |||
| 1 | - | - | - | - |
| 2 | 130 | 140 | 150 | 150 |
| 3 | 250 | 260 | 270 | 280 |
| 4 | 400 | 430 | 450 | 480 |
| 5 | 570 | 600 | 630 | 670 |
| 6 | 750 | 810 | 860 | 910 |
| 7 | 950 | 1.020 | 1.080 | 1.140 |
| 8 | 1.140 | 1.240 | 1.330 | 1.420 |
| 9 | 1.380 | 1.490 | 1.590 | 1.680 |
| 10 | 1.600 | 1.720 | 1.840 | 1.970 |
| 11 | 1.820 | 1.980 | 2.140 | 2.280 |
| 12 | 2.070 | 2.250 | 2.420 | 2.570 |
| 13 | 2.320 | 2.510 | 2.710 | 2.910 |
| 14 | 2.560 | 2.810 | 3.030 | 3.240 |
| 15 | 2.820 | 3.090 | 3.330 | 3.570 |
| 16 | 3.090 | 3.370 | 3.650 | 3.930 |
| 17 | 3.350 | 3.670 | 3.990 | 4.280 |
| 18 | 3.620 | 3.990 | 4.320 | 4.640 |
| 19 | 3.910 | 4.290 | 4.660 | 5.050 |
| 20 | 4.190 | 4.600 | 5.030 | 5.440 |
| 21 | 4.470 | 4.950 | 5.410 | 5.840 |
| 22 | 4.770 | 5.290 | 5.770 | 6.290 |
| 23 | 5.090 | 5.630 | 6.190 | 6.730 |
| 24 | 5.400 | 6.000 | 6.600 | 7.170 |
| 25 | 5.710 | 6.380 | 7.010 | 7.660 |
| 26 | 6.050 | 6.760 | 7.450 | 8.150 |
| 27 | 6.400 | 7.140 | 7.910 | 8.650 |
| 28 | 6.750 | 7.560 | 8.370 | 9.160 |
| 29 | 7.090 | 7.990 | 8.830 | 9.720 |
| 30 | 7.460 | 8.410 | 9.330 | 10.260 |
| 31 | 7.850 | 8.830 | 9.850 | 10.810 |
| 32 | 8.240 | 9.300 | 10.360 | 11.420 |
| 33 | 8.620 | 9.770 | 10.870 | 12.030 |
| 34 | 9.020 | 10.250 | 11.440 | 12.630 |
| 35 | 9.450 | 10.710 | 12.010 | 13.270 |
| 36 | 9.880 | 11.230 | 12.580 | 13.950 |
| 37 | 10.310 | 11.760 | 13.160 | 14.620 |
| 38 | 10.740 | 12.280 | 13.790 | 15.280 |
| 39 | 11.210 | 12.800 | 14.420 | 16.020 |
| 40 | 11.690 | 13.360 | 15.040 | 16.760 |
| 41 | 12.160 | 13.940 | 15.700 | 17.490 |
| 42 | 12.630 | 14.520 | 16.390 | 18.250 |
| 43 | 13.130 | 15.090 | 17.080 | 19.060 |
| 44 | 13.650 | 15.710 | 17.760 | 19.870 |
| 45 | 14.180 | 16.340 | 18.490 | 20.680 |
| 46 | 14.700 | 16.980 | 19.250 | 21.540 |
| 47 | 15.230 | 17.610 | 20.010 | 22.420 |
| 48 | 15.800 | 18.270 | 20.760 | 23.310 |
| 49 | 16.380 | 18.970 | 21.560 | 24.190 |
| 50 | 16.950 | 19.670 | 22.390 | 25.150 |
| Při xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx každý xxxxx hektar Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Xxxxxxx zemědělské xxxx xxx xxxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Kčs | 10 Xxx | 15 Kčs | 20 Kčs | 25 Xxx | 30 Kčs |
| v ha | činí xxxxxxxxxx xxx Xxx: | |||||
| 1 | - | - | - | - | - | - |
| 2 | - | 70 | 80 | 90 | 100 | 110 |
| 3 | 140 | 160 | 180 | 190 | 200 | 210 |
| 4 | 210 | 240 | 260 | 270 | 290 | 310 |
| 5 | 270 | 320 | 360 | 400 | 430 | 460 |
| 6 | 360 | 420 | 470 | 510 | 550 | 590 |
| 7 | 440 | 520 | 580 | 620 | 680 | 730 |
| 8 | 520 | 600 | 680 | 760 | 830 | 900 |
| 9 | 590 | 700 | 810 | 900 | 980 | 1.050 |
| 10 | 660 | 810 | 930 | 1.030 | 1.120 | 1.210 |
| 11 | 750 | 920 | 1.050 | 1.160 | 1.280 | 1.390 |
| 12 | 830 | 1.010 | 1.160 | 1.310 | 1.440 | 1.560 |
| 13 | 910 | 1.110 | 1.290 | 1.460 | 1.600 | 1.730 |
| 14 | 980 | 1.210 | 1.420 | 1.600 | 1.760 | 1.920 |
| 15 | 1.050 | 1.320 | 1.550 | 1.740 | 1.930 | 2.120 |
| 16 | 1.120 | 1.430 | 1.670 | 1.890 | 2.110 | 2.310 |
| 17 | 1.200 | 1.530 | 1.790 | 2.060 | 2.290 | 2.500 |
| 18 | 1.280 | 1.630 | 1.930 | 2.210 | 2.460 | 2.700 |
| 19 | 1.360 | 1.730 | 2.070 | 2.370 | 2.640 | 2.920 |
| 20 | 1.440 | 1.840 | 2.210 | 2.520 | 2.840 | 3.130 |
| 21 | 1.510 | 1.960 | 2.350 | 2.690 | 3.030 | 3.330 |
| 22 | 1.590 | 2.070 | 2.480 | 2.860 | 3.220 | 3.550 |
| 23 | 1.660 | 2.180 | 2.620 | 3.030 | 3.410 | 3.780 |
| 24 | 1.730 | 2.290 | 2.770 | 3.200 | 3.610 | 4.010 |
| 25 | 1.800 | 2.400 | 2.920 | 3.370 | 3.820 | 4.230 |
| 26 | 1.880 | 2.510 | 3.060 | 3.540 | 4.020 | 4.460 |
| 27 | 1.960 | 2.620 | 3.210 | 3.730 | 4.230 | 4.700 |
| 28 | 2.040 | 2.740 | 3.350 | 3.920 | 4.440 | 4.960 |
| 29 | 2.120 | 2.860 | 3.500 | 4.100 | 4.650 | 5.220 |
| 30 | 2.200 | 2.980 | 3.660 | 4.280 | 4.890 | 5.480 |
| 31 | 2.280 | 3.100 | 3.820 | 4.460 | 5.120 | 5.730 |
| 32 | 2.350 | 3.220 | 3.980 | 4.660 | 5.360 | 6.010 |
| 33 | 2.430 | 3.340 | 4.140 | 4.870 | 5.590 | 6.300 |
| 34 | 2.500 | 3.450 | 4.290 | 5.080 | 5.820 | 6.590 |
| 35 | 2.580 | 3.850 | 4.450 | 5.290 | 6.090 | 6.880 |
| 36 | 2.660 | 3.710 | 4.610 | 5.490 | 6.360 | 7.170 |
| 37 | 2.750 | 3.840 | 4.790 | 5.700 | 6.620 | 7.490 |
| 38 | 2.830 | 3.970 | 4.970 | 5.920 | 6.880 | 7.820 |
| 39 | 2.920 | 4.090 | 5.150 | 6.160 | 7.140 | 8.150 |
| 40 | 3.000 | 4.220 | 5.330 | 6.390 | 7.430 | 8.470 |
| 41 | 3.080 | 4.350 | 5.510 | 6.630 | 7.730 | 8.800 |
| 42 | 3.160 | 4.470 | 5.690 | 6.860 | 8.030 | 9.150 |
| 43 | 3.240 | 4.610 | 5.870 | 7.100 | 8.320 | 9.520 |
| 44 | 3.330 | 4.750 | 6.080 | 7.340 | 8.620 | 9.880 |
| 45 | 3.410 | 4.900 | 6.280 | 7.610 | 8.920 | 10.250 |
| 46 | 3.490 | 5.040 | 6.480 | 7.870 | 9.250 | 10.620 |
| 47 | 3.570 | 5.190 | 6.680 | 8.140 | 9.590 | 11.000 |
| 48 | 3.670 | 5.330 | 6.890 | 8.400 | 9.920 | 11.410 |
| 49 | 3.760 | 5.480 | 7.090 | 8.670 | 10.250 | 11.820 |
| 50 | 3.840 | 5.620 | 7.290 | 8.930 | 10.580 | 12.230 |
| Xxx xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za každý xxxxx xxxxxx Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx xxxxx pozemků | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx pozemků | Při celkové xxxxxx všech pozemků | při xxxxxxxxx katastrálním xxxxxxx xxxxx pozemků | ||
| v xx | 35 Xxx | 40 Xxx x xxxx | x xx | 35 Xxx | 40 Xxx x více |
| činí xxxxxxxxxx daň Xxx: | xxxx xxxxxxxxxx xxx Xxx: | ||||
| 1 | - | - | 28 | 5.470 | 5.960 |
| 2 | 110 | 120 | 29 | 5.740 | 6.300 |
| 3 | 220 | 230 | 30 | 6.050 | 6.640 |
| 4 | 340 | 350 | 31 | 6.370 | 6.970 |
| 5 | 480 | 510 | 32 | 6.680 | 7.320 |
| 6 | 620 | 650 | 33 | 7.000 | 7.700 |
| 7 | 780 | 830 | 34 | 7.320 | 8.080 |
| 8 | 950 | 1.010 | 35 | 7.670 | 8.460 |
| 9 | 1.110 | 1.180 | 36 | 8.030 | 8.830 |
| 10 | 1.300 | 1.390 | 37 | 8.380 | 9.250 |
| 11 | 1.490 | 1.590 | 38 | 8.730 | 9.680 |
| 12 | 1.680 | 1.780 | 39 | 9.110 | 10.100 |
| 13 | 1.870 | 2.010 | 40 | 9.510 | 10.530 |
| 14 | 2.080 | 2.230 | 41 | 9.910 | 10.970 |
| 15 | 2.290 | 2.450 | 42 | 10.300 | 11.450 |
| 16 | 2.490 | 2.680 | 43 | 10.700 | 11.920 |
| 17 | 2.720 | 2.930 | 44 | 11.130 | 12.400 |
| 18 | 2.950 | 3.170 | 45 | 11.570 | 12.870 |
| 19 | 3.170 | 3.410 | 46 | 12.020 | 13.390 |
| 20 | 3.400 | 3.670 | 47 | 12.460 | 13.920 |
| 21 | 3.630 | 3.930 | 48 | 12.900 | 14.450 |
| 22 | 3.880 | 4.200 | 49 | 13.390 | 14.970 |
| 23 | 4.130 | 4.460 | 50 | 13.880 | 15.520 |
| 24 | 4.370 | 4.750 | Xxx xxxxxxx výměře xxxxx xxxxxxx nad 50 xx činí | ||
| 25 | 4.630 | 5.050 | zemědělská xxx xx každý xxxxx xxxxxx Xxx: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Právní xxxxxxx č. 49/1948 Xx. xxxxx xxxxxxxxx xxxx 14.4.1948.
Xx xxx xxxxxxxx xxxxxx xxxxxxx nebyl xxxxx x xxxxxxxxx.
Xxxxxx předpis x. 49/1948 Xx. xxx xxxxxx xxxxxxx xxxxxxxxx č. 77/1952 Sb. s xxxxxxxxx xx 22.12.1952.
Znění xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxx x odkazech xxxx xxxxxxxxxxxxx, xxxxx xx xxxx xxxxxx xxxxxxxxx xxxxx xxxxx uvedeného xxxxxxxx xxxxxxxx.