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
o xxxxxxxxxx xxxx
Xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx usneslo xx na xxxxx xxxxxx:
Xxxxxx xxxxxxxxx
§1
(1) Xxxxxxxxxx xxxx podléhají fysické xxxxx, xxxxx provozují xx vlastní xxxx xxxxxxxxxx xxxxxxxxxxxx xx xx xxxxxx padesáti xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx na xxxxxxx xxxx jednotlivá xxxxxxx osoba, xxxxxxx xxxxxxxxxx dani xxx, xxxxxxx-xx x xxx xxxxxx x xxxx xxxxx xxxxxxxxxx xxx xxxxx, xxxxx nestačí - xxxxx v xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx - xx xxxxxxx xxxxx. Tato xxxxxxxx xxxxxx xxxx xxxxxxx x xxxx xx 21 let xxxx x x xxxx, které v xxxxxxxxxxx hospodářství nemohou xxxxxxxxx xxx xxxxx, xxxxx, xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxx, xxxxx jiné xxx x xxxxxxxxxxxxxx xxxxxx.
(3) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx více xxxxxxxxx xxxx xxxxxxxx na xxxxxxx xxxx (na xx. xxxxxxx), xxxxxxxxx xxxxxxxxxx xxxx společně. Xxx xxx xxxx xxxx xxxxxxx x xxxxx xxxxxxxx xxxxxxxxx x xxxxxxxx 2; xxxxxxx xxx xxxxxxxxx xxxxx xxxxxxx. X xxxxxxx (xxxxx a xxxxxx) xx xxxxxxxxxxx, xxxxxx-xx xxxxx prokázáno, xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx účet.
(4) Neodevzdaná (xxxxxxxxxxx) xxxxxxxxxxx se xxxxxxxx xxx, xxxx xx zůstavitel xxx xx xxxx.
§2
(1) Zemědělským hospodářstvím xx xxxxxx všech xxxxxxxxxxx předmětů x xxxx, xxxxx xxxxx xxxxxxxxxxx celek a xxxxxx xxxxxx xxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxx, x xxxxxxxx xxxxxx xx xxxxxxxxxxxx společnostech, xxxxxxx papírů a xxxxxxxxx xxxxxx.
(2) Xxxxxxxxx-xx xxxxx uvedené x §1 dvě xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxx xx xxxxxxx xx xxxxx zemědělské xxxxxxxxxxxx.
§3
X provozu zemědělského xxxxxxxxxxxx xxxxx xxx:
1. xxxxxxxx xxxxxx, xxxxx xx xxxxxxxx na xxxxxxxxxx výrobků xxxxxxxxx xxxxxxxxxxxx a xxxxx xxxxxx xxxxxx není xxxxxxxxx x xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx průmyslovými xxxxxxx (xxxxxx, xxxxx, xxxxxxxxx, xxxxxxxx, xxxxxxxx, xxxxxxxxx x xxx.) xxxx x daném xxxxxxx není provozována xx xxxxxxxxxxxx v xxxxxxxxxxx xxxxxx (x xxxxxxxxxx, sýrárnách, sušírnách, xxxxxxxxxxxx, chovatelských xxxxxxx x pod.);
2. xxxxxxxx xxxxxxxx parifikační půdy, xxxxx xxxxxxxxx x xxxxxxx xxxxxxxxxx, xx xxxxxxxx xxxxxxxxx xxx x. 1;
3. prodej xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxxxx x drobném, xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxx nebo xxxxxxxxxxx xxxxxx xxxxxxxxxx a xxxxxxxx x uvedenému xxxxx;
4. xxxxxxxx xxxxxxxxxx (xxxxxxxxxxx, xxxxx xx xxxx, xxxxx xxx x pod.), provozovaná xxxxxx příležitostně x xxxxxxx xx xxxxxxxxxxxx.
§4
Xxxxxxxxxxx, xxx xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx xxxx xxxxxxx, xxxxxxxxxx xx xxxxxxxx xx xxxxxxxxxxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxx.
§5
Xxxxxx-xx xx xxxx xxxxxxxxxxxxx zemědělských xxxxxxxxxxxx (§§1 až 4) xx xxxxxxxxxx provozování xxxxx zemědělských xxxxxxxxxxxx xx společenstvo (xxxxxxxx) xxxx xxxx xxxxxxxxxx xxxxxxxx s xxxxxxxxxxx xxxxxx xxxxx, podléhají xxxxxxxxxx dani xxx, xxxx xx xxx xxxxxxxxxx hospodářství xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxx.
§6
Xxxxxxxxx xxxxxx
Xxx xx xxxxxxxx samostatně xx xxxxx kalendářní xxx xx xxxx xxxxxxxx.
Daňové xxxxx
§7
(1) Xxx xx vyměřuje xxxxxxx xxxxxxxx v tabulkách xxxxxxxxxxx k tomuto xxxxxx.
(2) Xxx xxxxxxxxx xxxx xxxx xxxxxxxx:
1. xxxxxxx xxxxxx (xxxxxxxx, xxxxxxxxxx, xxxxxxxxxxxx či xxxxxxxxxxx), xx které xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxx, a
2. xxxxxxx xxxxxx xxxxx pozemků x xxxxxxxxxxxx xxxxxxxx x xxxxxx xxxxxxxx xxxxxxxxxxx výtěžek xxxxx xxxxx dne 30. xxxxxx rozhodného xxxx.
§8
(1) Xxx zjištění, xx které xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, platí xxxxxx xxxxxxxx, xxxxx xx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx.
(2) Xxxxxxxxxx xxxxxxxxxxx xxxxx, xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxx však xxxx xxxxxxxxx (§31 x. 3 a §30 x. 3) xx xx xxxxxxx xxxxxxx, xxxxxx xxxxxxxx podmínkám xxxx xxxxxxxxxxxxx xxxxx, xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, ve xxxxxxxxxxx xxxxxxxx.
§9
(1) Xxx xxxxxxxxx xxxxxxx výměry xxxxx xxxxxxx s katastrálním xxxxxxxx xxxxxxxxxx se xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxx, xxxxxx xxxx xxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxxxx (xxxxxxxxxxxx x xxxxxxxxx), školkařství, xxxxxxxxxx x rybnikářství xxxxxxxx, xxxxx se xxxxxxx xxxxxxxx uvedeným v §31.
(2) Xxxxxxxx xxxxxxxxxxx xxxxxxx se xxxxxx, xxxx-xx se celkový xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx jejich xxxxxxxxx xxxxxxx v xxxxxxxxx.
(3) Xxx xxxxxxxxx xxxxxxx xxxxxx všech xxxxxxx x xxxxxxxxxxxx xxxxxxxx x jejich celkového xxxxxxxxxxxxx výtěžku xx xxxxxxxx i k xxxx xxxxxx xxxxx.
§10
(1) Xxx se xxxxxxxxx xxxxx, činí-li x zemědělském hospodářství xxxxxx pozemků xxxxxxxxxx xxxxxxxxx xxxx xxx 15 % xxxxxxx xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx výtěžkem.
(2) Xxxxxxxx pro snížení xxxx xxxxx xxxxxxxx 1 vyhlásí ministr xxxxxxx x Xxxxxxx xxxxx.
§13
(1) Xxxxxxxxxxx uvedeným x §1 odst. 2 xx xxx xxxxx:
1. o 480 Xxx xx druhého xxxxx dvojice založené xxxxxxxxxxx nebo xxxxxxxxx xxxxxxxxxx,
2. o 480 Xxx xx xxxxx xxxx,
3. o 540 Xxx xx druhé xxxx,
4. x 600 Xxx na xxxxx x na xxxxx xxxxx xxxx x
5. x 480 Xxx xx xxxxxxx x xxxxxx.
(2) Xxxxx odstavce 1 xx xxxxxxxx:
x) x druhého xxxxx xxxxxxx x x xxxxxxxxxxx xxxx jen x xxx, xxxxx xxxx x xxxxxxxxxxx xx xxxxxxxxxx společenství, x
x) u xxxxxxxxx xxxx x x xxxxxx x xxx, xxxxx xxxx v xxxxxxxxxxxx zaopatření.
(3) Xxxxxx xxxx děti xxxxxxxx xx též vnukové, xxxxxxxxxx, xxxxxxxxxx a xxxxxxxxx.
(4) Xxxxxx jako xxxx se xxxxxxxx xxx xxxxxxxxx sourozenci, xxxxxxxxx xxxxxxx x xxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxx manželky (xxxxxxx), jsou-li v xxxx xxxxxxxxxx.
(5) Xxxxxx xxxx xxxxxx xx xxxxxxxx xxx prarodiče, xxxxxxxxx rodiče, xxxxxxxx, xxxxxx, snachy, tchán x tchýně xxxxxxxxxx xxxx jeho manželky (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(6) Stejně xxxx rodiče xx xxxxxxxx xxx zletilí xxxxxxxxxx, zletilí xxxxxxx x xxxxxxx xxxxxx xxxxxxxxxx nebo xxxx xxxxxxxx (xxxxxxx), xxxx-xx xxxxx xxxxxxxxx x x xxxx xxxxxxxxxx.
(7) Xxxxx, xx xxxxx xx xxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxx, xxxxxxxx xx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx.
(8) Xxxxxxxxxx xxxxxxxxxx xxxx x xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, xxxxx-xx xx xxxx xxxxxxx xxxxxxx v xxxxx xxxxxxxxxx x xxxxxxxx x jejích xxxxxxxxxx. Spotřební xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxx příslušníka mimo xxxxxxxxx. Táž xxxxx xxxx xxxx xxxx xxxxxx xx příslušníka xxxxxxxxxx pouze x xxxxxxx xxxxxxxxxx.
(9) Xxxxxxxxxx xxxxxxxxxx je v xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx-xx xxxx xxxxx-xx xx xxxxxxxxx převážně xxx, xxxxxx x xxxxxxx. Xxxxxxxxxxx xx xxxxxx xxx xxxxxxxxxxx xxxxxxx. X xxxxxxxxxx xxxxx, xx-xx příslušník - xxxxxxxxx xxxxxxxxx - xxxxxxx příjmy, xxxxxxxxxxx x xxxx xxxxxx.
(10) Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxx xxxx xxx, xxxxx nežijí trvale x xxxxxxxx (xxxxxxxxx) xx společné xxxxxxxxxx, xxxxx xx xxx x 480 Xxx, xxxx-xx nárok na xxxxxxx daně xxxxx xxxxxxxx 1 x. 2.
(11) Xxxxxxxxxxx, kteří xxxxxxxxx xxxxxxx xxx xxxx, x. x. xxxx xx x xxxxxxxxxx xxxxx do xxxxxx xxxxxxxxxx xxxx, xxxxx xx xxx x 480 Xxx, xxxxxx-xx xxxxx xx xxxxxxxx téže xxxxx xxxxx částky x xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx. Omezení xx xxxxxxxxxx xxxx xxxxxxx, xxxxxxxx xx xxxx xxxxx xxxxxxx xxxxxx xxxxxxx, xxxxxxxxx nebo xxxxxx xxxxxxxxx.
§14
Provozují-li xxxxxxxxxx xxxxxxxxxxxx xxxx jednotlivé fysické xxxxx (§1 xxxx. 2)
x) xxxxxxx invalidé x první xxxx xxxxx xxxxxxx xxxxx, xxxxx xxxx xxxxx xx zaopatřovací požitky xx xxxxxx pokladny xxx xxxxxxxxx xxxxxx xxxx těla,
b) vojenští (xxxxxxxxx) invalidé x xxxxxxx občanští xxxxxxxx, xxxx xxx poškození xxxxxx nebo xxxx xxxxx zaopatřovací xxxxxxx xx xxxxxx pokladny xxxx xxxxx xxxxxxxx x veřejnoprávním xxxxxxxxx xxxxxxxxx, xxxx
x) xxxx xxxxx xxxxxxx xxxx xxxxxxx xxxxx (xx xx. xxxxxxxx, xxxxxxxxx x pod.), xx xxxxxxx poplatníci, xx xxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxx,
xxxxx xx xxx xxx xxx stupni xxxxxxxxxx xx 20 % xx xx 44 % včetně x 480 Xxx a xxx xxxxxx xxxxxxxxxx xxxx 44 % x 960 Xxx. Xxx xxx se xxxxxxxxxxx, xx xxxxxx xxxxxxxxxx x xxxxxxxx, xxxxxxxxxxxx xxxxxxx z xxxxxxxxxxxxxxx důchodového xxxxxxxxx, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx zemědělské xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 odst. 2) vdova xxxx xxxxxxxxx xxxxxxx xx xxxxxxx legionářích (zákon xx xxx 24. xxxxxxxx 1919, x. 462 Xx., x xxxxxxxxxxxx xxxx xxxxxxxxxx) x xxxxxxxxxxxxx xxxxxxxxx xxxx xx osvobození (xxxxx xx dne 19. prosince 1946, č. 255 Sb., x příslušnících xxxxxxxxxxxxxx xxxxxx x xxxxxxxxx a o xxxxxxxxx xxxxxx účastnících xxxxxxxxx xxxx xx xxxxxxxxxx), po xxxxxxx xxxxxxxx xxxxxxxx x xxxxxxx, rasové nebo xxxxxxxxx persekuce, xxxxx xx xxx xxx x 480 Xxx.
§19
Xxxxx xx xxxx
(1) Xxx se xxxxxxxxx xxxxx pro xxxxxxxx xxxxxx, které poplatníka (§1 odst. 2) xxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx xxxx xxxxx §§13 až 15.
(2) Xx xxxxxx xxxxxxxx poměry xxxxxx xxxxxxxxx alimentační xxxxxx, x xxxx xx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx x xxxxx vzestupné xxxx xxxxxxxx xxxx x linii xxxxxxx xx xxxxxxx xxxxxx x nemajetných osob xxxxxxxxxxxx do xxxxxxx xxxxxx, nákladné xxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx x xxxxxxx xxxxxxx.
(3) Xxxxxxx xx sníží daň xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx-xx xxxxxxxx xxxxxxx x xxxxxxxxxx 1 x 2 xxxxxxx x xxxx, xxxxx xxxxxxxxx zemědělské xxxxxxxxxxxx xxxxxxxx xx vlastní xxxx.
(4) Směrnice pro xxxxxxxxx přiměřené xxxxx xxxxxxx xxxxxxx financí x Úředním xxxxx.
(5) X slevu xxxxx xxxxxx v přiznání.
Xxxxxxx x xxxxx xxxxxx xxxxxxxxxx
§20
(1) Xxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx hospodářství, podléhají xxxx počínajíc rokem, x němž zemědělské xxxxxxxxxxxx začali xxxxxxxxxxx. Xxx xx však xxxxxxxx, xxxxxxxx ještě 30. xxxxxx zemědělské xxxxxxxxxxxx xxxxxxxxxxxxx.
(2) Xxxxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, podléhají xxxx xxxxxx xxxxx, x němž xxxxxxxxxx xxxxxxxxxxxx přestali xxxxxxxxxxx. Xxx xx xxxx xxxxxxxx, xxxxxxxx xxx 30. června xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(3) Jestliže xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxx xxx, xx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx 50 xx, xxxxx xx xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xx xxx xxx, x xxxx zemědělské xxxxxxxxxxxx bylo xxxxxxxxx.
§21
(1) Xxx začne xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx hospodářství, xx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxx xxxxxx xx 30 xxx. Xxxxxxxxx xxxx xxxxxxx xxx xxxxxxxx, a xx do 30 xxx po xxxxxxxxx (xxxxxxxxx) pozůstalosti.
(2) Opomenutí xxxxxxxx xxxx xxxx xxxxxxxxxx, nezakládá-li xxxxxxxxx xxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxx pokutou xx 5.000 Kčs, a xx x xxxxxxxx.
§22
Splatnost daně
(1) Xxxxxxxxx xx xxxxxxx xx xxx sám xxxxxxxxx x xxxxxxxxx xx xxxxxxxxxxx xxxxxxx xxxxx xx 31. xxxxx xx xxxxxxxx rozhodného xxxx.
(2) Nebyla-li daň xxxxxxxxx xxxx, xx xxxxxxx povinen, xxxx-xx xxxxxxxxxx více xxx 2.000 Kčs, xxxxxxxxx 2 % xxxxxxxx x xxxxxxxx z xxxxxxxxxx k 31. xxxxx, 30. dubnu, 31. xxxxxxxx x 31. xxxxx.
§23
Xxxxx s poplatníkem xxxxxxxx x §1 xxxx. 3, xxxx xxxxx xxxxxxxxx a xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxx xxx xxxxx x xxxx, které xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx na vlastní xxxx.
§24
Xxxxxxxx
(1) Každý, kdo xx povinen xxxxxxx xxxxxxxxxxx xxx, xxxx xxxxxxx podati xxxxxxxxxx xx 31. xxxxx xxxxx xxxxxx přiznání x xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxx xx xxxxxxxx xxx. Xxxx xx xx xxxxxxx xxxxxx xxxxxxxx každý, xxx xxxx xxxxx xxxxxxx x podání xxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx a xxxxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(2) Nepodá-li xxxxxxxxx přiznání xxxx, xxxx xxxx daň xxxxxxx až x 10 %; xxxxxxx xx xxxxxxx do 60 xxx xxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxx u místního xxxxxxxxx xxxxxx.
§25
Místní xxxxxxxxxxx
(1) K xxxxxxxx zemědělské xxxx xx xxxxxxxxx berní xxxxxx, v xxxxxx xxxxxx xxx poplatník xxxxxxxx (sídlo) xxxxxx xxxxxxxxxx xxxx. Nelze-li xxxxxx xxxxxxxxxx berní xxxxxx xxxxxx xxxxx xxxxxxxx (xxxxx) poplatníkova, xx xxxxxxxxx berní xxxxxx, x jejímž xxxxxx xx zemědělské xxxxxxxxxxxx, po případě xxxx největší xxxx. Xxxxx-xx místní příslušnost xxxxxx xxx xxxxx xxxxxxxx, xxxx ji xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxxxx 1 platí xxxxxxx xxx xxxxxx místní xxxxxxxxxxxx xxxxxxx xxxxx x xxxxxxxx národního xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx).
§26
Xxxxxxxxxx o xxxxxxxx xxxx
(1) O vyměření xxxx xxxxxxxx berní xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx předpisným xxxxxxxx. Xxxxxx vyloží místní xxxxxxx xxxxx xx 7 xxx xx xxxxxx x xxxxxxxxx xxxxxxxxxx xx xxxx 30 xxx.
(2) Počátek x dobu xxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx výbor xxxxxxxxx xx xxxxxx xxxxxx xxxx xxxxx xxxxxxxx x xxxxx xxxxxxxx.
(3) Xx xxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxx xxxx xxxxxxxx a xxxxx xxx xxxxx xxxxxx.
§27
Xxxxxxxx
(1) Xx xxxxxxxx xxxx lze se xxxxxxx odvolati u xxxxxxxxx berní správy xx 60 dnů xxx dne xxxxxxxx xxxxxxxxxxx xxxxxxx x xxxxxxxx národního xxxxxx.
(2) X xxxx xxxxx xxxxx xxxxxxxxxx xxxxxx x příslušné xxxxx xxxxxx xxxxxx xx xxxxxxx důvodů xxx xxxxxxxx xxxx. Xxxx xxxxxx xxxxxxx stanoví xx xxxxxxxx lhůta xx do xxx xxxxxxxx xxxxxxxxxxx xxxxxxxx x běží xxx xxxx xxx xx xx zbytku.
(3) O xxxxxxxx xxxxxxxxx x xxxxxxxx xxxxxxxxx xxxxxxxx xxxx II. xxxxxxx, xx Xxxxxxxxx pověřenectvo xxxxxxx.
Xxxxxxxxxx xxxxxx xxxxxx
§28
(1) X xxxxx xxxxxxxxxx xxxx xxxxxxxxxxx místní xxxxxxx xxxxxx xxxxx xxxxxxxxxxxx daňovými xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x ústřední xxxxxxxxxx xxxxxx xxxxxx.
(2) Xxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx) xxxx: xxxxxxxx místního xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, zástupce xxxxxxxx xxxxxxxx Jednotného svazu xxxxxxxxx x xxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, xxxxx xxxx xxxxxxx, xxxxx xxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx místního národního xxxxxx nebo jeho xxxxxxxx.
(3) Xxxxxxx xxxxxxxxxx xxxxxx komise se xxxxxxx xxx xxxxx xxxxxx a xxxxx xx předseda okresního xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx (xxxx zástupce), xxxxxxxx xxxxx správy, xxxxxxxx okresního xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxx čtyři xxxxxxx xxxxxx xxxxxxxx xxxxxxxx výborem. Ministr xxxxxxx může pro xxxxx několika xxxxxxx xxxxx xxxxxxx xxxxx xxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx zemědělské xxxxxx xxxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx.
(4) Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx se xxxxxxx xxx xxxxxxxxxxxx xxxxxxx x xxxxx xx xxxxxxxx: xxxxxxxxxxxx financí, xxxxxxxxxxx x xxxxxx, xxxxxxxxxxxx xxxxxxx, zemědělství x xxxxxxxxx xxxxxxx x xxxxxx, xxxxxxxx xxxxxxxxx xxxxxx v Xxxxx, zemského xxxxxxxxx xxxxxx x Brně x xxxxxx expositury x Xxxxxxx, xxxxxxxx xxxxxxxxxx xxxxxxxxxxx v Xxxxx a zemského xxxxxxxxxx xxxxxxxxxxx x Xxxx, a to xx jednom xxxxxxxx, x po xxxxxxx xxxxxxxxxx Jednotného xxxxx xxxxxxx a xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx ústřední xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx ministerstva xxxxxxx.
§29
Xxxxxxx xxxxxxxx výborům (xxxxxxx zemědělským xxxxxxx xxxxxxx) přísluší:
1. x xxxxxxx, xxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxx x xxxxxxxxxxxxx xxxxxx, xxxx xxx jej x xxxxxx nelze xxxxxxxx, navrhovati rozdělení xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxxxx xxxxx na jednotlivá xxxxxxxxxx hospodářství xx xxxxxxxx xxx x xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx podle posledního xxxxxxxx xxxxx [§6 xxxx. 19 xxxxxxxx xxxxxxxx ze xxx 23. xxxxxx 1930, x. 64 Xx., xxxx se xxxxxxxx xxxxxxxxx xxxxx XX, XXX x XX xxxxxx o xxxxxxxxxx xxxxxxxx x xxxx xxxxxx (katastrálního zákona)]. Xxxxxx-xx místní zemědělská xxxxxx komise návrh xx 31. xxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxx xxxxxx;
2. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx hospodářství xx xxxx výrobní xxxxxxx (§8 xxxx. 2). Xxxxx nutno xxxxxx xxxxxxx zemědělské xxxxxx xxxxxx xx 31. xxxxx rozhodného roku; xxxxxx xxxxxx po xxxx xxxxx xxxxxxx xxxx xxxx xx xxxxxxxx daně xx xxxxx xxx.
§30
Xxxxxxxx xxxxxxxxxxx daňovým xxxxxxx přísluší:
1. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx do xxxx xxxxxxx oblasti (§8 xxxx. 2). Xxxxx xxxxx xxxxxx ústřední xxxxxxxxxx daňové xxxxxx xx 31. xxxxx xxxxxxxxxx roku; xxxxxx xxxxxx xx této xxxxx xxxxxxx míti xxxx na xxxxxxxx xxxx xx tento xxx;
2. xxxxxxxxxxx s xxxxxxxx xxxxxxxxx x xxxxxxxx xxxxx §29 x. 1. Xxxxxxxxxx-xx xxxxxxx zemědělská daňová xxxxxx x xxxxxx xx 15. prosince xxxxxxxxxx xxxx, rozhodne x něm finanční xxxx II. xxxxxxx;
3. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx o xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx hospodářství xx xxxx výrobní xxxxxxx (§8 xxxx. 2); nerozhodne-li xx 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxx xxxx xx xxxxxxxx daně xx xxxxx xxx.
§31
Xxxxxxxx zemědělské daňové xxxxxx xxxxxxxx:
1. xxxxxxxxx xxxxxxx xxxxxxxxxxx výtěžek xxxxxxxxxxx na xxxxxxxxxxx xxxxx x případech, xxx xxx xxxxx xxxxxxxx x xxxxxx xxxxxxxx katastrálních xxxxxx; xxxxxxxxx-xx xxx xx 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxx;
2. xxxxxxxxx xxxxxxxxx x Xxxxxxx xxxxx xxxxxxx xxxxxx xxxxx §9 odst. 1; xxxxxxxxx-xx xx xx 30. xxxxxxxxx xxxxxxxxxx xxxx, stanoví xx xxxxxxxxxxxx xxxxxxx. Xxxx násobky xxxxxxx xxxxx toho, xxxxxxxx xx xxxxx výtěžek xxxxxxxxxx xxx xxxxxxxxx xxxxxx uvedených x §9 xxxx. 1 xxxxxxxx větší než xxx xxxxxxxxx xxxxxxxxx xxxxxx;
3. xxxxxxxxxxx x xxxxxxxx platností o xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxx oblasti (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. prosince xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxx vliv xx xxxxxxxx xxxx xx xxxxx xxx;
4. xxxxxxxxxxxxx výnosové xxxxxx xxxxxxxxxx výroby x xxxxxxxxxx xxxxxxxx správě xxxxx sazeb xxxxxxxxxx xxxx.
§32
Xxxxxxxx x xxxxxxxxxxxx xxxxxxxx komisích xx xxxxxx xxxxxxx. Xxxxxxx xxxxxxxxxxxx daňových xxxxxx xxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxx, nestranně x xxxxx xxxxxxxxxx xxxxxx x svědomí x xxxxxxxxxxx x xxxxxxx x xxxxxx xxxxxxxxx.
§33
Sídla xxxxxxxxx zemědělských xxxxxxxx xxxxxx, xxxxxxx xxx xxxxxx, jakož x xxxxx xxxxx xxxxx xxxxxx xxxxxxx xxxxxxx financí, xxxxx xxx x jednací xxx xxxxxxxx zemědělských xxxxxxxx komisí x xxxxxx s ministrem xxxxxx, x Xxxxxxx xxxxx.
Xxxxxxxxx x xxxxxxxxx xxxxxxxxxx
§34
(1) Táž osoba xxxx xxxx uznána xx příslušníka xxxxxxxxxx xxxxx u xxxxxxx xxxxxxxxxx x x xxxxx xxxxxxxxxx pouze x xxxxx xxxx.
(2) Xxxx-xx xxxxxxxxxx u xxxx xx xxxx xxxxx roku xxxxxxxxxx xxxxx xxxxx §7 xxxx daňová úleva xxxxx §9 xxxxxx xx xxx 26. xxxxxx 1947, x. 109 Sb., x xxxx xx mzdy, xxxxxx xx býti xx xxxxx xxx xxxxxxx zemědělská xxx xxxxx §§13 xx 15.
§35
Ministr xxxxxxx xxxx
1. xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx daně jak xx xx průměrného xxxxxxxxxxxxx xxxxxxx, xxx xx xx xxxxxxx xxxxxx,
2. xxxxxxx xxxxxxxx x zamezení xxxxxxxxxxxxx x tvrdostí, jež xx xxxxxxxxxx xxxxxx xxxxxx xxxxx xxxxxxxxxx,
3. xxxxxxx opatření k xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxx, kde xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx xxxxxxxx xxxxxxxxxx nebo jemu xxxxxxxxx poměru, a
4. xxxxxxxxx vyhláškou v Xxxxxxx listě způsob xxxxxxxxxx xxxxxxxxxx xxxx xx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxx xxxx podobným xxxxxxx xxxxxxx.
§36
(1) Přiznání x xxxxxxxxxx xxxx za xxx 1947 jsou xxxxxxx podati xxxxxxx xxxxxxxxxx, xxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx, x xx xx 30. xxxxxx 1948.
(2) Xxxxxxxxxx xxx za xxx 1947 xxxx xxxxxxx ve dvou xxxxxxxx splátkách; xxxxx xxxxxxx xx 30. xxxxxx 1948 a xxxxx do 30. xxxx 1948.
§37
(1) Xxxxxx, xx xxxxxxx xxxxxxx x xxxxxxx xxxxxxxxxxxx hospodářství, xxxxx je předmětem xxxxxxxxxx xxxx, xxxx xxxxxxxxx xxxxxx xxxxx 1948, xxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx x xxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxx x xxxxxxx xxxxxx, xx xxxxx předpisů xxx xxxxxxxx a xxxxxxxxxxxx.
(2) Xxxxxxx patřící x zemědělskému hospodářství, xxxxx jest předmětem xxxxxxxxxx daně, xxxxxx xxxxxxxxx xxxxxx xxxxx 1948 podrobeny xxxxxxxxx xxxx xxxxx zákona x xxxxxxx daních, xx xxxxx xxxxxxxx xxx xxxxxxxx a xxxxxxxxxxxx. Xxxx-xx xxxxxxxxxxxxx, xxxxxxx xxxxxxxxx rentové xxxx xxxxx xxxxx XX téhož xxxxxx.
(3) Xxxxx xx xxx 21. xxxxx 1946, č. 31 Sb., x xxxx x xxxxxx, xx xxxxxxxxxx xxxxxxxxx xxxxx 1947 xx xxxxxx, xxxxx přijaly xxxxx xxxxxxxxxxx zemědělské dani xx 31. xxxxxxxx 1946 xx dodávky x výkony xxxxxxxxx x rámci xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx x xx cenu xxxxxxx xxxxxxxx předmětů xxxxxxx xxxxxx osobami xx xxxxxxxxxxxx xxxxxxxxxxxx. Úplaty x xxxx xxxxxxx x předchozí větě xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx části první, xxxxxx X vládního xxxxxxxx xx xxx 29. května 1941, x. 297 Xx., x záznamních povinnostech xxx xxxxx xxxxxx x provozní. Použivatelnost xxxxxxxxxx §2 tohoto xxxxxxxx nařízení se xxxxxxx.
(4) Dani xxxxxxxxxx xxxxxxxx (xxxxxxxx xxxx xxxxxxxxx) xxxxx xxxxxx xx dne 31. xxxxx 1947, č. 185 Sb., x mimořádné xxxxxxxxxxx xxxxx x x xxxxxxxxx xxxxx x xxxxxxxxxx xxxxxxxxx xx xxxxxxx, x osob xxxxxxxxxxxxx xxxxxxxxxx dani xx xxxxxx xxxxxx (xxxxxx), xxxxx by xxx x xxxxxx xxxx xxxxxxxx xxxx xxxxxxxxx (základem xxx xxxxxxxx daně důchodové), xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx xxxxxxxxxxx dávka xxxxx §3 xxxx. 1 xxxx. x) xxxxxx x. 185/1947 Xx. xxxxxx se x těchto xxxxxxxxx x x xxxx, xxxxx xx připadla xx důchod xxxxxxxx xxxxx xxxxxxxxx xxxx, xxxxx xxxxxxxxx byl xxxxxxxx xxxx důchodové.
§38
(1) Xxxxx xx xxx 19. xxxxx 1946, č. 30 Sb., x xxxx xxxxxx československého xxxxx x xxxxx xxxxxxxxx daní a xxxxxxxx finančních xxxxxxxx, xx xxxxxxxx xxxxx:
1. x §41 xxxx. 5 prvé xxxx xx xxxxxxxx za xxxxx "... xxxxxxx xxx z xxxxxx", xxxxx xxxxx "xxxx xxxxxxxxx xxxxxxxxxx dani",
2. §41 odst. 6 xx doplňuje xxxxx - xxxxx - xxxxx tohoto xxxxx" "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx na xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x když xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, uzenářskou xxxx xxxxxxxxxx."
(2) Xxxxx xx xxx 14. xxxxx 1920, x. 262 Xx., o xxxx x xxxx, xx xxxxx xxxxxxxx jej xxxxxxxx x doplňujících, xx xxxxxxxx xxxxx:
1. x §1 odst. 2 xxxx větě xx xxxxxxxx xx xxxxx "... platiti xxx x xxxxxx" xxxxx slova "xxxx xxxxxxxxx xxxxxxxxxx dani",
2. §1 xxxx. 3 xx doplňují xxxxx - čtvrtou - xxxxx xxxxxx znění: "Xxxxxxxxxx xxxxxxxxxxxxxxx vět xx xxxxxxxxxx xx xxxxx podléhající xxxxxxxxxx xxxx, i xxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx nebo xxxxxxxxxx."
§39
(1) Xxxxx xxxxxxxxx xxxx xxxxx §105 xxxx. 1 xxxxxx x xxxxxxx xxxxxx xx zvyšuje xxxxxxxxx xxxxxx rokem 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx xxxxxxx xxxxxxx xxxx zaznamenaní do xxxxxxxxxxx katastru xxxx xxxxxxx xxxxxxxx xx 60 xxx xxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx, xxxxx xxxxxxx k xxxxxxxxxxxx xxxxxxxxxxxx, xxx xx xxxxxxxxx zemědělské daně. Xxxx xxxxxxxx vydá x xxxxxx xxxxxx xxxxxxx ministerstvo xxxxxxx.
(3) Xxxxxxxxxx §327 xxxx. 1 xxxx druhé xxxxxx x xxxxxxx xxxxxx xx xxxxxxx; xxxxxxx xx xx xxxxxxxxx při xxxxxxxx xxxxxxxxx daně xx xxxxx rok 1947.
§40
X případech xxxxx xxxxxxx neupravených xxxxx xxxxxxx xxxxxxxxxx xxxxxx x přímých xxxxxx, xx znění xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx; pokud jde x xxxxxxxx z xxxxxxxx, xxxxx obdobně xxxxxxxxxx zákona č. 31/1946 Sb.
§41
Xxxxx xxxxx xxxxxx xxxxxxxxx dnem xxxxxxxxx; xxxxx však xxx xxxxxxxxxxx xxx xx xxxx xx xxx 1947; provede jej xxxxxxx xxxxxxx.
Xx. Xxxxx x. r.
Gottwald x. x.
Xx. Xxxxxxxx x. x.
Tabulka zemědělské xxxx xxx řepařskou oblast
| Při xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx | 30 Kčs |
| v xx | xxxx xxxxxxxxxx xxx Kčs: | |||||
| 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 |
| Při xxxxxxx xxxxxx všech xxxxxxx nad 50 xx činí xxxxxxxxxx xxx za každý xxxxx hektar Kčs: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||||
| xxxxx xxxxxxx | 35 Xxx | 40 Kčs | 45 Xxx | 50 Xxx | 55 Kčs | 60 Xxx |
| x ha | činí zemědělská 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 xxxxxxx xxx 50 xx xxxx zemědělská xxx xx xxxxx další xxxxxx Xxx: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Xxxxxxx xxxxxxxxxx xxxx xxx řepařskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 65 Xxx | 70 Xxx | 75 Kčs | 80 Xxx x xxxx |
| x 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 xxxxxx xxxxx xxxxxxx xxx 50 xx činí xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | ||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx |
| x ha | činí xxxxxxxxxx xxx Xxx: | ||||
| 1 | - | - | - | - | - |
| 2 | 150 | 160 | 180 | 190 | 200 |
| 3 | 250 | 280 | 300 | 320 | 350 |
| 4 | 370 | 420 | 460 | 500 | 530 |
| 5 | 490 | 560 | 610 | 650 | 710 |
| 6 | 600 | 690 | 780 | 850 | 910 |
| 7 | 710 | 840 | 940 | 1.030 | 1.100 |
| 8 | 840 | 980 | 1.090 | 1.200 | 1.310 |
| 9 | 950 | 1.110 | 1.260 | 1.400 | 1.520 |
| 10 | 1.050 | 1.250 | 1.430 | 1.590 | 1.720 |
| 11 | 1.140 | 1.400 | 1.600 | 1.760 | 1.940 |
| 12 | 1.250 | 1.540 | 1.750 | 1.970 | 2.170 |
| 13 | 1.360 | 1.670 | 1.930 | 2.170 | 2.380 |
| 14 | 1.460 | 1.790 | 2.110 | 2.370 | 2.600 |
| 15 | 1.560 | 1.940 | 2.280 | 2.560 | 2.840 |
| 16 | 1.660 | 2.090 | 2.440 | 2.770 | 3.080 |
| 17 | 1.750 | 2.230 | 2.610 | 2.980 | 3.310 |
| 18 | 1.850 | 2.370 | 2.800 | 3.190 | 3.550 |
| 19 | 1.950 | 2.500 | 2.980 | 3.400 | 3.810 |
| 20 | 2.060 | 2.640 | 3.160 | 3.620 | 4.060 |
| 21 | 2.160 | 2.790 | 3.340 | 3.840 | 4.310 |
| 22 | 2.250 | 2.940 | 3.520 | 4.070 | 4.560 |
| 23 | 2.350 | 3.090 | 3.720 | 4.290 | 4.840 |
| 24 | 2.440 | 3.230 | 3.910 | 4.510 | 5.130 |
| 25 | 2.540 | 3.380 | 4.100 | 4.760 | 5.410 |
| 26 | 2.640 | 3.520 | 4.300 | 5.010 | 5.690 |
| 27 | 2.740 | 3.680 | 4.480 | 5.260 | 5.990 |
| 28 | 2.850 | 3.840 | 4.690 | 5.510 | 6.310 |
| 29 | 2.950 | 3.990 | 4.910 | 5.760 | 6.630 |
| 30 | 3.050 | 4.150 | 5.120 | 6.040 | 6.950 |
| 31 | 3.150 | 4.300 | 5.340 | 6.330 | 7.260 |
| 32 | 3.250 | 4.460 | 5.560 | 6.610 | 7.620 |
| 33 | 3.350 | 4.620 | 5.770 | 6.890 | 7.980 |
| 34 | 3.450 | 4.790 | 6.010 | 7.170 | 8.340 |
| 35 | 3.550 | 4.970 | 6.260 | 7.480 | 8.690 |
| 36 | 3.660 | 5.140 | 6.500 | 7.800 | 9.070 |
| 37 | 3.770 | 5.320 | 6.740 | 8.120 | 9.470 |
| 38 | 3.880 | 5.490 | 6.980 | 8.430 | 9.870 |
| 39 | 3.990 | 5.660 | 7.220 | 8.750 | 10.270 |
| 40 | 4.090 | 5.840 | 7.500 | 9.080 | 10.660 |
| 41 | 4.200 | 6.040 | 7.770 | 9.440 | 11.090 |
| 42 | 4.310 | 6.240 | 8.040 | 9.800 | 11.540 |
| 43 | 4.410 | 6.430 | 8.320 | 10.150 | 11.990 |
| 44 | 4.520 | 6.630 | 8.590 | 10.510 | 12.430 |
| 45 | 4.630 | 6.820 | 8.860 | 10.870 | 12.880 |
| 46 | 4.760 | 7.020 | 9.160 | 11.270 | 13.370 |
| 47 | 4.880 | 7.210 | 9.470 | 11.670 | 13.860 |
| 48 | 5.000 | 7.430 | 9.780 | 12.060 | 14.360 |
| 49 | 5.120 | 7.650 | 10.080 | 12.460 | 14.850 |
| 50 | 5.240 | 7.880 | 10.390 | 12.850 | 15.350 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx zemědělská daň xx každý xxxxx xxxxxx Xxx: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxxxx xxxxxx
| Xxx celkové výměře | při xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 30 Xxx | 35 Xxx | 40 Xxx | 45 Xxx | 50 Kčs |
| v xx | xxxx xxxxxxxxxx xxx Xxx: | ||||
| 1 | - | - | - | - | - |
| 2 | 200 | 210 | 220 | 220 | 230 |
| 3 | 370 | 380 | 400 | 420 | 430 |
| 4 | 550 | 580 | 600 | 620 | 640 |
| 5 | 750 | 800 | 840 | 880 | 910 |
| 6 | 970 | 1.020 | 1.070 | 1.110 | 1.160 |
| 7 | 1.170 | 1.250 | 1.320 | 1.390 | 1.450 |
| 8 | 1.410 | 1.490 | 1.580 | 1.660 | 1.730 |
| 9 | 1.630 | 1.730 | 1.830 | 1.940 | 2.040 |
| 10 | 1.850 | 1.990 | 2.120 | 2.240 | 2.350 |
| 11 | 2.100 | 2.250 | 2.390 | 2.530 | 2.660 |
| 12 | 2.340 | 2.510 | 2.680 | 2.840 | 3.000 |
| 13 | 2.580 | 2.790 | 2.980 | 3.160 | 3.340 |
| 14 | 2.840 | 3.070 | 3.280 | 3.480 | 3.690 |
| 15 | 3.110 | 3.350 | 3.580 | 3.820 | 4.050 |
| 16 | 3.360 | 3.630 | 3.910 | 4.170 | 4.410 |
| 17 | 3.630 | 3.940 | 4.230 | 4.500 | 4.800 |
| 18 | 3.910 | 4.240 | 4.550 | 4.880 | 5.210 |
| 19 | 4.180 | 4.530 | 4.910 | 5.270 | 5.610 |
| 20 | 4.460 | 4.870 | 5.270 | 5.650 | 6.040 |
| 21 | 4.760 | 5.210 | 5.630 | 6.070 | 6.500 |
| 22 | 5.070 | 5.550 | 6.020 | 6.500 | 6.960 |
| 23 | 5.380 | 5.890 | 6.430 | 6.930 | 7.430 |
| 24 | 5.690 | 6.270 | 6.830 | 7.380 | 7.950 |
| 25 | 6.030 | 6.650 | 7.240 | 7.860 | 8.460 |
| 26 | 6.380 | 7.030 | 7.690 | 8.350 | 8.970 |
| 27 | 6.730 | 7.430 | 8.150 | 8.830 | 9.530 |
| 28 | 7.070 | 7.860 | 8.600 | 9.370 | 10.120 |
| 29 | 7.440 | 8.280 | 9.080 | 9.910 | 10.690 |
| 30 | 7.840 | 8.710 | 9.590 | 10.450 | 11.320 |
| 31 | 8.230 | 9.160 | 10.100 | 11.020 | 11.960 |
| 32 | 8.620 | 9.630 | 10.610 | 11.620 | 12.600 |
| 33 | 9.030 | 10.110 | 11.160 | 12.230 | 13.270 |
| 34 | 9.470 | 10.580 | 11.730 | 12.830 | 13.980 |
| 35 | 9.910 | 11.090 | 12.290 | 13.490 | 14.690 |
| 36 | 10.340 | 11.620 | 12.860 | 14.160 | 15.400 |
| 37 | 10.780 | 12.150 | 13.490 | 14.830 | 16.190 |
| 38 | 11.270 | 12.680 | 14.120 | 15.520 | 16.970 |
| 39 | 11.760 | 13.240 | 14.750 | 16.260 | 17.750 |
| 40 | 12.250 | 13.840 | 15.380 | 17.010 | 18.590 |
| 41 | 12.740 | 14.420 | 16.080 | 17.750 | 19.460 |
| 42 | 13.260 | 15.010 | 16.780 | 18.540 | 20.320 |
| 43 | 13.810 | 15.630 | 17.480 | 19.360 | 21.200 |
| 44 | 14.350 | 16.280 | 18.190 | 20.170 | 22.150 |
| 45 | 14.900 | 16.940 | 18.970 | 20.990 | 23.090 |
| 46 | 15.450 | 17.590 | 19.730 | 21.890 | 24.040 |
| 47 | 16.050 | 18.260 | 20.500 | 22.790 | 25.060 |
| 48 | 16.660 | 18.980 | 21.300 | 23.680 | 26.090 |
| 49 | 17.260 | 19.700 | 22.150 | 24.600 | 27.130 |
| 50 | 17.860 | 20.420 | 22.990 | 25.590 | 28.190 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 55 Xxx | 60 Xxx | 65 Xxx | 70 Xxx a xxxx |
| x ha | činí 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 všech pozemků xxx 50 xx xxxx zemědělská xxx xx xxxxx xxxxx xxxxxx Kčs: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Xxx | 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 xxxxxx xxxxx xxxxxxx nad 50 xx xxxx xxxxxxxxxx xxx xx xxxxx další hektar Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx zemědělské xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||
| xxxxx pozemků | 25 Xxx | 30 Xxx | 35 Kčs | 40 Xxx x více |
| v ha | činí 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 xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Tabulka xxxxxxxxxx daně xxx xxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Kčs | 10 Xxx | 15 Xxx | 20 Kčs | 25 Xxx | 30 Xxx |
| x xx | xxxx xxxxxxxxxx daň Xxx: | |||||
| 1 | - | - | - | - | - | - |
| 2 | - | 70 | 80 | 90 | 100 | 110 |
| 3 | 140 | 160 | 180 | 190 | 200 | 210 |
| 4 | 210 | 240 | 260 | 270 | 290 | 310 |
| 5 | 270 | 320 | 360 | 400 | 430 | 460 |
| 6 | 360 | 420 | 470 | 510 | 550 | 590 |
| 7 | 440 | 520 | 580 | 620 | 680 | 730 |
| 8 | 520 | 600 | 680 | 760 | 830 | 900 |
| 9 | 590 | 700 | 810 | 900 | 980 | 1.050 |
| 10 | 660 | 810 | 930 | 1.030 | 1.120 | 1.210 |
| 11 | 750 | 920 | 1.050 | 1.160 | 1.280 | 1.390 |
| 12 | 830 | 1.010 | 1.160 | 1.310 | 1.440 | 1.560 |
| 13 | 910 | 1.110 | 1.290 | 1.460 | 1.600 | 1.730 |
| 14 | 980 | 1.210 | 1.420 | 1.600 | 1.760 | 1.920 |
| 15 | 1.050 | 1.320 | 1.550 | 1.740 | 1.930 | 2.120 |
| 16 | 1.120 | 1.430 | 1.670 | 1.890 | 2.110 | 2.310 |
| 17 | 1.200 | 1.530 | 1.790 | 2.060 | 2.290 | 2.500 |
| 18 | 1.280 | 1.630 | 1.930 | 2.210 | 2.460 | 2.700 |
| 19 | 1.360 | 1.730 | 2.070 | 2.370 | 2.640 | 2.920 |
| 20 | 1.440 | 1.840 | 2.210 | 2.520 | 2.840 | 3.130 |
| 21 | 1.510 | 1.960 | 2.350 | 2.690 | 3.030 | 3.330 |
| 22 | 1.590 | 2.070 | 2.480 | 2.860 | 3.220 | 3.550 |
| 23 | 1.660 | 2.180 | 2.620 | 3.030 | 3.410 | 3.780 |
| 24 | 1.730 | 2.290 | 2.770 | 3.200 | 3.610 | 4.010 |
| 25 | 1.800 | 2.400 | 2.920 | 3.370 | 3.820 | 4.230 |
| 26 | 1.880 | 2.510 | 3.060 | 3.540 | 4.020 | 4.460 |
| 27 | 1.960 | 2.620 | 3.210 | 3.730 | 4.230 | 4.700 |
| 28 | 2.040 | 2.740 | 3.350 | 3.920 | 4.440 | 4.960 |
| 29 | 2.120 | 2.860 | 3.500 | 4.100 | 4.650 | 5.220 |
| 30 | 2.200 | 2.980 | 3.660 | 4.280 | 4.890 | 5.480 |
| 31 | 2.280 | 3.100 | 3.820 | 4.460 | 5.120 | 5.730 |
| 32 | 2.350 | 3.220 | 3.980 | 4.660 | 5.360 | 6.010 |
| 33 | 2.430 | 3.340 | 4.140 | 4.870 | 5.590 | 6.300 |
| 34 | 2.500 | 3.450 | 4.290 | 5.080 | 5.820 | 6.590 |
| 35 | 2.580 | 3.850 | 4.450 | 5.290 | 6.090 | 6.880 |
| 36 | 2.660 | 3.710 | 4.610 | 5.490 | 6.360 | 7.170 |
| 37 | 2.750 | 3.840 | 4.790 | 5.700 | 6.620 | 7.490 |
| 38 | 2.830 | 3.970 | 4.970 | 5.920 | 6.880 | 7.820 |
| 39 | 2.920 | 4.090 | 5.150 | 6.160 | 7.140 | 8.150 |
| 40 | 3.000 | 4.220 | 5.330 | 6.390 | 7.430 | 8.470 |
| 41 | 3.080 | 4.350 | 5.510 | 6.630 | 7.730 | 8.800 |
| 42 | 3.160 | 4.470 | 5.690 | 6.860 | 8.030 | 9.150 |
| 43 | 3.240 | 4.610 | 5.870 | 7.100 | 8.320 | 9.520 |
| 44 | 3.330 | 4.750 | 6.080 | 7.340 | 8.620 | 9.880 |
| 45 | 3.410 | 4.900 | 6.280 | 7.610 | 8.920 | 10.250 |
| 46 | 3.490 | 5.040 | 6.480 | 7.870 | 9.250 | 10.620 |
| 47 | 3.570 | 5.190 | 6.680 | 8.140 | 9.590 | 11.000 |
| 48 | 3.670 | 5.330 | 6.890 | 8.400 | 9.920 | 11.410 |
| 49 | 3.760 | 5.480 | 7.090 | 8.670 | 10.250 | 11.820 |
| 50 | 3.840 | 5.620 | 7.290 | 8.930 | 10.580 | 12.230 |
| Xxx xxxxxxx výměře všech xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | Xxx xxxxxxx xxxxxx všech xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | ||
| x ha | 35 Xxx | 40 Xxx a xxxx | x ha | 35 Xxx | 40 Xxx a více |
| činí xxxxxxxxxx xxx 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 xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx | ||
| 25 | 4.630 | 5.050 | xxxxxxxxxx xxx xx xxxxx další 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.
Ke xxx xxxxxxxx právní xxxxxxx xxxxx měněn x xxxxxxxxx.
Xxxxxx xxxxxxx x. 49/1948 Xx. xxx zrušen xxxxxxx xxxxxxxxx č. 77/1952 Sb. x xxxxxxxxx xx 22.12.1952.
Znění xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxx x odkazech xxxx xxxxxxxxxxxxx, xxxxx xx xxxx xxxxxx derogační xxxxx shora xxxxxxxxx xxxxxxxx xxxxxxxx.