Právní předpis byl sestaven k datu 21.12.1952.
Zobrazené znění právního předpisu je účinné od 14.04.1948 do 21.12.1952.
Zákon o zemědělské dani
49/1948 Sb.
Daňová povinnost §1 §2 §3 §4 §5
Zdaňovací období §6
Daňové sazby §7 §8 §9 §10 §11 §12 §13 §14 §15 §16 §17 §18
Sleva na dani §19
Počátek a konec daňové povinnosti §20 §21
Přiznání §24
Místní příslušnost §25
Vyrozumění o předpisu daně §26
Odvolání §27
Zemědělské daňové komise §28 §29 §30 §31 §32 §33
Přechodná a závěrečná ustanovení §34 §35 §36 §37 §38 §39 §40 §41
Tabulka zemědělské daně pro řepařskou oblast
Tabulka zemědělské daně pro obilnářskou oblast
Tabulka zemědělské daně pro bramborářskou oblast
Tabulka zemědělské daně pro pícninářskou oblast
49
Zákon
ze dne 21. xxxxxx 1948
o zemědělské xxxx
Xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxxxx Československé xxxxxxx xx xx tomto xxxxxx:
Xxxxxx povinnost
§1
(1) Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxx, xxxxx provozují xx xxxxxxx účet xxxxxxxxxx xxxxxxxxxxxx xx xx xxxxxx xxxxxxxx xxxxxxx pozemků x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx, xxxxxxx xxxxxxxxxx xxxx jen, xxxxxxx-xx v něm xxxxxx x xxxx xxxxx xxxxxxxxxx xxx xxxxx, xxxxx xxxxxxx - xxxxx x xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx - na xxxxxxx práce. Xxxx xxxxxxxx nemusí xxxx xxxxxxx u xxxx xx 21 let xxxx a x xxxx, xxxxx v xxxxxxxxxxx xxxxxxxxxxxx nemohou xxxxxxxxx xxx xxxxx, xxxxx, invaliditu nebo xxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx xxx x xxxxxxxxxxxxxx xxxxxx.
(3) Xxxxxxxxx-xx zemědělské hospodářství xxxx xxxx fysických xxxx xxxxxxxx xx xxxxxxx xxxx (na xx. manželé), xxxxxxxxx xxxxxxxxxx dani xxxxxxxx. Xxx xxx xxxx xxxx xxxxxxx x xxxxx xxxxxxxx xxxxxxxxx x xxxxxxxx 2; xxxxxxx xxx xxxxxxxxx xxxxx xxxxxxx. U xxxxxxx (druha a xxxxxx) se xxxxxxxxxxx, xxxxxx-xx xxxxx prokázáno, xx xxxxxxxxxx hospodářství xxxxxxxxx společně xx xxxxxxx xxxx.
(4) Xxxxxxxxxxx (xxxxxxxxxxx) xxxxxxxxxxx xx xxxxxxxx tak, xxxx xx xxxxxxxxxx xxx xx xxxx.
§2
(1) Xxxxxxxxxxx xxxxxxxxxxxxx xx souhrn všech xxxxxxxxxxx xxxxxxxx x xxxx, které xxxxx xxxxxxxxxxx celek x xxxxxx trvale xxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxxxx xxxx hlavnímu xxxxx, x xxxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxx a xxxxxxxxx xxxxxx.
(2) Xxxxxxxxx-xx xxxxx xxxxxxx x §1 dvě xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxx xx xxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxx.
§3
K provozu xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx:
1. xxxxxxxx xxxxxx, pokud xx xxxxxxxx xx xxxxxxxxxx výrobků xxxxxxxxx xxxxxxxxxxxx x pokud xxxxxx xxxxxx xxxx xxxxxxxxx x převážně xxxxxxxxxxx xxxxxxxxxxxx průmyslovými xxxxxxx (pilami, xxxxx, xxxxxxxxx, xxxxxxxx, xxxxxxxx, xxxxxxxxx a xxx.) xxxx v daném xxxxxxx není xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxxx závodě (x xxxxxxxxxx, xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxxx, xxxxxxxxxxxxx xxxxxxx x xxx.);
2. xxxxxxxx xxxxxxxx xxxxxxxxxxx půdy, xxxxx xxxxxxxxx x xxxxxxx xxxxxxxxxx, xx xxxxxxxx xxxxxxxxx pod x. 1;
3. prodej xxxxxxx vlastního zemědělského xxxxxxxxxxxx, vyjímajíc xxxxxx x xxxxxxx, xxxxxxxxxxx xx živnostensku x xxxxxxxxxx xxxx skladištích xxxxxx otevřených x xxxxxxxx x xxxxxxxxx xxxxx;
4. xxxxxxxx zaměstnání (xxxxxxxxxxx, orání xx xxxx, tření xxx x pod.), provozovaná xxxxxx příležitostně a xxxxxxx xx živnostensku.
§4
Nerozhoduje, zda se xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx xxxx xxxxxxx, xxxxxxxxxx xx převzaté xx xxxxxxxxxxxxxxx na xxxxxxxx xxxxxx právního xxxxxx.
§5
Sdruží-li xx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx (§§1 až 4) xx xxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx hospodářství xx xxxxxxxxxxxx (xxxxxxxx) xxxx jiné xxxxxxxxxx xxxxxxxx x neuzavřeným xxxxxx xxxxx, podléhají xxxxxxxxxx dani xxx, xxxx by svá xxxxxxxxxx hospodářství xxxxxxxxxxx xxxxxxxxxx na xxxxxxx xxxx.
§6
Xxxxxxxxx xxxxxx
Xxx se xxxxxxxx xxxxxxxxxx za xxxxx xxxxxxxxxx rok xx xxxx xxxxxxxx.
Xxxxxx xxxxx
§7
(1) Xxx xx vyměřuje částkou xxxxxxxx v tabulkách xxxxxxxxxxx k xxxxxx xxxxxx.
(2) Xxx xxxxxxxxx xxxx xxxx xxxxxxxx:
1. xxxxxxx oblast (xxxxxxxx, xxxxxxxxxx, xxxxxxxxxxxx xx xxxxxxxxxxx), xx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx jeho xxxxxxxx xxxx, a
2. xxxxxxx xxxxxx xxxxx xxxxxxx x katastrálním xxxxxxxx x xxxxxx průměrný xxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx 30. xxxxxx rozhodného roku.
§8
(1) Xxx zjištění, xx xxxxx xxxxxxx xxxxxxx xxxx zemědělské xxxxxxxxxxxx, xxxxx obecné xxxxxxxx, xxxxx xx xxxxxx zemědělské xxxxxxx xxxxxxx.
(2) Jednotlivá xxxxxxxxxxx xxxxx, xx případě xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxx však xxxx xxxxxxxxx (§31 x. 3 x §30 x. 3) xx xx xxxxxxx oblasti, xxxxxx výrobním podmínkám xxxx katastrálního území, xx případě zemědělského xxxxxxxxxxxx, ve xxxxxxxxxxx xxxxxxxx.
§9
(1) Xxx xxxxxxxxx xxxxxxx xxxxxx xxxxx xxxxxxx x katastrálním xxxxxxxx xxxxxxxxxx xx xxxxxx pozemků xxxxxxxxxx xxxxxxxxx chmele, xxxxx xxxx, tabáku nebo xxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxxxx (xxxxxxxxxxxx x xxxxxxxxx), školkařství, xxxxxxxxxx x rybnikářství xxxxxxxx, xxxxx se xxxxxxx xxxxxxxx xxxxxxxx v §31.
(2) Xxxxxxxx xxxxxxxxxxx xxxxxxx xx xxxxxx, xxxx-xx xx celkový xxxxxxxxxxx xxxxxxx všech xxxxxxx jejich xxxxxxxxx xxxxxxx v xxxxxxxxx.
(3) Xxx stanovení xxxxxxx xxxxxx všech xxxxxxx x xxxxxxxxxxxx xxxxxxxx x jejich xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx x x xxxx ležící xxxxx.
§10
(1) Daň se xxxxxxxxx xxxxx, xxxx-xx x zemědělském xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx více než 15 % celkové xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxx xxx snížení xxxx xxxxx xxxxxxxx 1 xxxxxxx xxxxxxx xxxxxxx v Xxxxxxx xxxxx.
§13
(1) Poplatníkům xxxxxxxx x §1 xxxx. 2 se xxx xxxxx:
1. o 480 Xxx na xxxxxxx xxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx,
2. o 480 Xxx xx první xxxx,
3. o 540 Xxx xx xxxxx xxxx,
4. x 600 Xxx xx třetí x na xxxxx xxxxx xxxx x
5. x 480 Xxx xx každého x xxxxxx.
(2) Xxxxx xxxxxxxx 1 xx přihlíží:
a) x druhého xxxxx xxxxxxx x u xxxxxxxxxxx dětí xxx x xxx, xxxxx xxxx s poplatníkem xx spotřebním xxxxxxxxxxxx, x
x) x zletilých xxxx x x xxxxxx k těm, xxxxx xxxx v xxxxxxxxxxxx xxxxxxxxxx.
(3) Xxxxxx xxxx xxxx xxxxxxxx xx xxx xxxxxxx, xxxxxxxxxx, xxxxxxxxxx a xxxxxxxxx.
(4) Xxxxxx xxxx xxxx se xxxxxxxx xxx nezletilí sourozenci, xxxxxxxxx synovci x xxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(5) Stejně xxxx rodiče xx xxxxxxxx xxx prarodiče, xxxxxxxxx xxxxxx, xxxxxxxx, xxxxxx, xxxxxx, xxxxx x xxxxxx poplatníka xxxx jeho xxxxxxxx (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(6) Xxxxxx xxxx xxxxxx xx xxxxxxxx xxx xxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxx x zletilé xxxxxx xxxxxxxxxx xxxx jeho xxxxxxxx (xxxxxxx), xxxx-xx xxxxx neschopni x x jeho xxxxxxxxxx.
(7) Xxxxx, xx xxxxx xx xxxxxxxxxx xxxxxxx xxx xxxxx předchozích xxxxxxxx, xxxxxxxx se xxxx xxxx xxxxxxxxxxx xxxxxxxxxx.
(8) Xxxxxxxxxx domácnosti xxxx s xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, xxxxx-xx xx jeho xxxxxxx potřeby x xxxxx xxxxxxxxxx a xxxxxxxx x xxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx přechodným xxxxxxx příslušníka xxxx xxxxxxxxx. Xxx osoba xxxx xxxx býti xxxxxx za xxxxxxxxxxx xxxxxxxxxx pouze x xxxxxxx xxxxxxxxxx.
(9) Xxxxxxxxxx xxxxxxxxxx xx x xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx-xx xxxx xxxxx-xx mu xxxxxxxxx převážně xxx, xxxxxx x xxxxxxx. Xxxxxxxxxxx xx xxxxxx xxx xxxxxxxxxxx výměnku. X xxxxxxxxxx nejde, xx-xx xxxxxxxxxx - xxxxxxxxx xxxxxxxxx - xxxxxxx xxxxxx, xxxxxxxxxxx x xxxx výživě.
(10) Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxx nebo xxx, xxxxx xxxxxx xxxxxx x xxxxxxxx (xxxxxxxxx) xx společné domácnosti, xxxxx xx xxx x 480 Xxx, xxxx-xx xxxxx xx xxxxxxx xxxx xxxxx xxxxxxxx 1 x. 2.
(11) Poplatníkům, kteří xxxxxxxxx xxxxxxx dvě xxxx, x. x. xxxx xx x xxxxxxxxxx xxxxx xx xxxxxx čtrnáctého roku, xxxxx xx xxx x 480 Kčs, xxxxxx-xx xxxxx na xxxxxxxx xxxx anebo xxxxx xxxxxx x xxxx xxxxx předcházejících xxxxxxxx. Xxxxxxx xx xxxxxxxxxx roku xxxxxxx, xxxxxxxx xx děti xxxxx přímými xxxxxx xxxxxxx, xxxxxxxxx nebo xxxxxx xxxxxxxxx.
§14
Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 xxxx. 2)
x) váleční xxxxxxxx x první xxxx xxxxx světové xxxxx, xxxxx xxxx xxxxx xx xxxxxxxxxxxx požitky xx státní pokladny xxx poškození zdraví xxxx xxxx,
x) xxxxxxxx (xxxxxxxxx) xxxxxxxx a xxxxxxx xxxxxxxx xxxxxxxx, xxxx pro xxxxxxxxx xxxxxx xxxx těla xxxxx xxxxxxxxxxxx xxxxxxx xx státní pokladny xxxx podle xxxxxxxx x xxxxxxxxxxxxxx sociálním xxxxxxxxx, xxxx
x) xxxx xxxxx tělesně xxxx xxxxxxx xxxxx (xx xx. xxxxxxxx, xxxxxxxxx x pod.), xx xxxxxxx poplatníci, xx xxxxx xxxx xxxxxxxx xxxxxxxxxxx domácnosti xxxxxxx xxxx xxxxxxx vadní,
sníží xx xxx xxx xxx stupni xxxxxxxxxx xx 20 % xx xx 44 % xxxxxx o 480 Kčs x xxx stupni xxxxxxxxxx xxxx 44 % x 960 Xxx. Xxx tom xx xxxxxxxxxxx, že xxxxxx xxxxxxxxxx x xxxxxxxx, xxxxxxxxxxxx důchody x xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx 44 %.
§15
Provozují-li xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 xxxx. 2) xxxxx xxxx xxxxxxxxx sirotci po xxxxxxx legionářích (xxxxx xx dne 24. xxxxxxxx 1919, č. 462 Xx., x xxxxxxxxxxxx xxxx legionářům) x xxxxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxxx (xxxxx xx xxx 19. prosince 1946, č. 255 Sb., o xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx x xxxxxxxxx a x xxxxxxxxx jiných účastnících xxxxxxxxx boje xx xxxxxxxxxx), po xxxxxxx xxxxxxxx xxxxxxxx a xxxxxxx, xxxxxx xxxx xxxxxxxxx persekuce, xxxxx xx xxx xxx x 480 Xxx.
§19
Sleva xx xxxx
(1) Xxx xx xxxxxxxxx xxxxx pro xxxxxxxx xxxxxx, xxxxx poplatníka (§1 odst. 2) xxxxxxxxx zatěžují, xxxxx xxxxxxxxxxxx xxxxxxx xxxx xxxxx §§13 xx 15.
(2) Xx xxxxxx xxxxxxxx xxxxxx dlužno xxxxxxxxx xxxxxxxxxxx xxxxxx, x nimž xx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxxx nemajetných příbuzných x linii vzestupné xxxx sestupné nebo x xxxxx xxxxxxx xx třetího stupně x xxxxxxxxxxx xxxx xxxxxxxxxxxx xx xxxxxxx xxxxxx, nákladné xxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxx domácnosti a xxxxxxx pohromy.
(3) Obdobně xx sníží xxx xxxxxxxxxxx uvedeným x §1 xxxx. 3, xxxx-xx xxxxxxxx uvedené x odstavcích 1 x 2 xxxxxxx x osob, xxxxx xxxxxxxxx zemědělské hospodářství xxxxxxxx xx xxxxxxx xxxx.
(4) Xxxxxxxx xxx xxxxxxxxx přiměřené xxxxx xxxxxxx xxxxxxx xxxxxxx x Xxxxxxx listě.
(5) X slevu xxxxx xxxxxx x xxxxxxxx.
Xxxxxxx x xxxxx xxxxxx xxxxxxxxxx
§20
(1) Xxxxxxxxxx, xxxxx začali xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxx xxxxx, x němž xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx se xxxx xxxxxxxx, xxxxxxxx ještě 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(2) Xxxxxxxxxx, xxxxx xxxxxxxx provozovati xxxxxxxxxx hospodářství, xxxxxxxxx xxxx xxxxxx xxxxx, x němž zemědělské xxxxxxxxxxxx xxxxxxxx provozovati. Xxx se xxxx xxxxxxxx, jestliže již 30. června xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(3) Xxxxxxxx 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 němž xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx.
§21
(1) Kdo začne xxxx přestane xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, je xxxxxxx ohlásiti to xxxxxxxxx berní xxxxxx xx 30 xxx. Xxxxxxxxx xxxx xxxxxxx xxx dědicové, x xx xx 30 xxx xx xxxxxxxxx (xxxxxxxxx) pozůstalosti.
(2) Xxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxx, nezakládá-li skutkovou xxxxxxxx xxxxxxxxx činu, xxxxxxxxxx xxxxxxx xx 5.000 Kčs, x xx i xxxxxxxx.
§22
Splatnost daně
(1) Xxxxxxxxx xx xxxxxxx xx xxx xxx vypočísti x zaplatiti xx xxxxxxxxxxx xxxxxxx xxxxx xx 31. ledna xx uplynutí xxxxxxxxxx xxxx.
(2) Xxxxxx-xx daň xxxxxxxxx xxxx, xx xxxxxxx xxxxxxx, xxxx-xx xxxxxxxxxx více xxx 2.000 Kčs, zaplatiti 2 % xxxxxxxx x xxxxxxxx x xxxxxxxxxx x 31. xxxxx, 30. dubnu, 31. xxxxxxxx a 31. říjnu.
§23
Xxxxx x xxxxxxxxxxx xxxxxxxx v §1 xxxx. 3, xxxx xxxxx xxxxxxxxx x xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxx xxx každá x osob, xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
§24
Xxxxxxxx
(1) Xxxxx, xxx xx xxxxxxx xxxxxxx xxxxxxxxxxx xxx, jest xxxxxxx xxxxxx xxxxxxxxxx xx 31. ledna xxxxx správě xxxxxxxx x xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxx za uplynulý xxx. Xxxx xx xx xxxxxxx xxxxxx xxxxxxxx každý, kdo xxxx berní správou x xxxxxx xxxxxxxx xxxxxx. Xxxx přiznání xxxx x způsob xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(2) Nepodá-li xxxxxxxxx xxxxxxxx xxxx, xxxx xxxx daň xxxxxxx xx x 10 %; zvýšení xx xxxxxxx xx 60 xxx ode xxx vyložení xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx výboru.
§25
Místní xxxxxxxxxxx
(1) K xxxxxxxx xxxxxxxxxx daně xx xxxxxxxxx xxxxx xxxxxx, x jejímž xxxxxx xxx xxxxxxxxx xxxxxxxx (xxxxx) xxxxxx xxxxxxxxxx roku. Nelze-li xxxxxx příslušnou xxxxx xxxxxx xxxxxx xxxxx xxxxxxxx (xxxxx) xxxxxxxxxxxx, xx xxxxxxxxx berní xxxxxx, v jejímž xxxxxx je xxxxxxxxxx xxxxxxxxxxxx, xx případě xxxx xxxxxxxx xxxx. Xxxxx-xx xxxxxx příslušnost xxxxxx ani tímto xxxxxxxx, xxxx xx xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxxxx 1 platí xxxxxxx xxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx xxxxx x xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx).
§26
Xxxxxxxxxx x předpisu xxxx
(1) O vyměření xxxx vyrozumí xxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx místního národního xxxxxx předpisným seznamem. Xxxxxx xxxxxx xxxxxx xxxxxxx xxxxx do 7 xxx po xxxxxx k xxxxxxxxx xxxxxxxxxx xx xxxx 30 xxx.
(2) Xxxxxxx x dobu xxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx výbor xxxxxxxxx xx xxxxxx xxxxxx xxxx xxxxx xxxxxxxx x místě xxxxxxxx.
(3) Xx seznamu xxxxxxx xxxxxx xxxxxxx výbor xxxx xxxxxxxx x xxxxx jej xxxxx xxxxxx.
§27
Xxxxxxxx
(1) Xx xxxxxxxx xxxx xxx se xxxxxxx xxxxxxxx x xxxxxxxxx xxxxx xxxxxx xx 60 xxx xxx xxx vyložení xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
(2) X téže xxxxx xxxxx xxxxxxxxxx podati x xxxxxxxxx berní xxxxxx xxxxxx xx xxxxxxx xxxxxx xxx xxxxxxxx xxxx. Dnem xxxxxx žádosti xxxxxxx xx odvolací xxxxx xx xx xxx xxxxxxxx xxxxxxxxxxx xxxxxxxx x běží pak xxxx xxx xx xx xxxxxx.
(3) X xxxxxxxx xxxxxxxxx x xxxxxxxx platností xxxxxxxx xxxx II. xxxxxxx, xx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx.
Xxxxxxxxxx xxxxxx komise
§28
(1) X oboru xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxx výbory xxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx zemědělské xxxxxx xxxxxx a xxxxxxxx xxxxxxxxxx daňová xxxxxx.
(2) Xxxxx zemědělské xxxxxx xxxxxx místního xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx) xxxx: xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, zástupce místního xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx a xxxxxxxx xxxxxxxxxx komise xxx xxxxxxx národním výboru xxxx xxxx xxxxxxxx, xxxxx xxxx xxxxxxx, xxxxx xxxx xxxxxxx xxxxxxx národním xxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx místního národního xxxxxx xxxx xxxx xxxxxxxx.
(3) Xxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxx xxx xxxxx xxxxxx a xxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, zemědělský xxxxxxxx (jeho xxxxxxxx), xxxxxxxx xxxxx správy, xxxxxxxx okresního xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxx xxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx může xxx xxxxx xxxxxxxx xxxxxxx xxxxx zříditi pouze xxxxx xxxxxxx zemědělskou xxxxxxx xxxxxx. Předsedou xxxxxxx zemědělské daňové xxxxxx je xxxxxxxx xxxxxxxxx xxxxxxxxx výboru xxxx xxxx xxxxxxxx.
(4) Xxxxxxxx zemědělská xxxxxx xxxxxx xx xxxxxxx xxx xxxxxxxxxxxx financí x xxxxx xx xxxxxxxx: xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x xxxxxx, xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x pozemkové reformy x výživy, xxxxxxxx xxxxxxxxx xxxxxx v Xxxxx, xxxxxxxx národního xxxxxx x Brně x xxxxxx xxxxxxxxxx x Ostravě, xxxxxxxx xxxxxxxxxx xxxxxxxxxxx v Xxxxx x xxxxxxxx xxxxxxxxxx xxxxxxxxxxx x Xxxx, x xx xx jednom xxxxxxxx, x xx xxxxxxx xxxxxxxxxx Xxxxxxxxxx svazu xxxxxxx x xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxxxx xxxxxxxxxx daňové xxxxxx xx xxxxxxxx xxxxxxxxxxxx xxxxxxx.
§29
Místním xxxxxxxx xxxxxxx (xxxxxxx xxxxxxxxxxx daňovým xxxxxxx) xxxxxxxx:
1. x xxxxxxx, xxx xxxx xxxxxxxxxxx xxxxxxx vyznačen x pozemnostních xxxxxx, xxxx xxx jej x xxxxxx xxxxx xxxxxxxx, xxxxxxxxxx rozdělení xxxxxxxxx xxxxxxxxxxxxx výtěžku xxxxxxxxxxxxx na xxxxxxxxxxx xxxxx na xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx na xxxxxxxx xxx z xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx podle posledního xxxxxxxx xxxxx [§6 xxxx. 19 xxxxxxxx xxxxxxxx xx xxx 23. xxxxxx 1930, x. 64 Sb., xxxx xx xxxxxxxx xxxxxxxxx xxxxx II, XXX x XX xxxxxx x pozemkovém xxxxxxxx a xxxx xxxxxx (xxxxxxxxxxxxx zákona)]. Xxxxxx-xx místní xxxxxxxxxx xxxxxx komise xxxxx xx 31. xxxxx xxxxxxxxxx xxxx, podá xxx berní správa;
2. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx do xxxx výrobní xxxxxxx (§8 xxxx. 2). Xxxxx xxxxx xxxxxx xxxxxxx zemědělské xxxxxx xxxxxx do 31. xxxxx xxxxxxxxxx roku; xxxxxx podané xx xxxx lhůtě xxxxxxx xxxx xxxx xx xxxxxxxx xxxx xx xxxxx rok.
§30
Xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx přísluší:
1. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx jiné xxxxxxx xxxxxxx (§8 xxxx. 2). Xxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxxxx daňové xxxxxx xx 31. xxxxx xxxxxxxxxx roku; xxxxxx xxxxxx xx této xxxxx xxxxxxx míti xxxx xx xxxxxxxx xxxx xx xxxxx xxx;
2. xxxxxxxxxxx s xxxxxxxx xxxxxxxxx x xxxxxxxx xxxxx §29 x. 1. Xxxxxxxxxx-xx xxxxxxx zemědělská xxxxxx xxxxxx o xxxxxx xx 15. prosince xxxxxxxxxx xxxx, rozhodne x něm xxxxxxxx xxxx XX. xxxxxxx;
3. xxxxxxxxxxx s konečnou xxxxxxxxx o přeřazení xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx jiné xxxxxxx xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx přeřazení xxxx vliv xx xxxxxxxx daně xx xxxxx xxx.
§31
Ústřední xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx:
1. stanoviti xxxxxxx katastrální xxxxxxx xxxxxxxxxxx xx katastrální xxxxx v případech, xxx xxx xxxxx xxxxxxxx x xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx; xxxxxxxxx-xx jej do 30. listopadu xxxxxxxxxx xxxx, stanoví jej xxxxxxxxxxxx xxxxxxx;
2. xxxxxxxxx xxxxxxxxx v Xxxxxxx xxxxx násobky xxxxxx xxxxx §9 xxxx. 1; xxxxxxxxx-xx xx xx 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xx ministerstvo xxxxxxx. Xxxx násobky xxxxxxx xxxxx xxxx, kolikrát xx čistý xxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxxxx x §9 xxxx. 1 xxxxxxxx větší xxx xxx pěstování xxxxxxxxx xxxxxx;
3. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx do xxxx xxxxxxx xxxxxxx (§8 xxxx. 2); nerozhodne-li xx 15. xxxxxxxx xxxxxxxxxx roku, xxxxxx xxxxxxxxx míti xxxx xx vyměření xxxx xx xxxxx xxx;
4. xxxxxxxxxxxxx xxxxxxxx poměry xxxxxxxxxx výroby x xxxxxxxxxx xxxxxxxx xxxxxx xxxxx sazeb xxxxxxxxxx xxxx.
§32
Členství x zemědělských xxxxxxxx xxxxxxxx xx xxxxxx xxxxxxx. Xxxxxxx xxxxxxxxxxxx xxxxxxxx komisí xxxx povinni xxxxxxxxxxx xxxxx xxxxxx, xxxxxxxxx x xxxxx xxxxxxxxxx xxxxxx x svědomí x xxxxxxxxxxx o xxxxxxx x xxxxxx xxxxxxxxx.
§33
Xxxxx xxxxxxxxx zemědělských xxxxxxxx komisí, xxxxxxx xxx xxxxxx, xxxxx x xxxxx xxxxx xxxxx xxxxxx vyhlásí xxxxxxx xxxxxxx, xxxxx xxx x jednací xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx komisí x xxxxxx x xxxxxxxxx xxxxxx, x Úředním xxxxx.
Xxxxxxxxx a xxxxxxxxx xxxxxxxxxx
§34
(1) Xxx osoba xxxx xxxx xxxxxx xx příslušníka domácnosti xxxxx x xxxxxxx xxxxxxxxxx x u xxxxx xxxxxxxxxx xxxxx x jedné xxxx.
(2) Xxxx-xx poplatníku x xxxx xx mzdy xxxxx xxxx poskytnuta xxxxx podle §7 xxxx xxxxxx xxxxx xxxxx §9 xxxxxx xx xxx 26. xxxxxx 1947, x. 109 Xx., x xxxx ze xxxx, xxxxxx xx xxxx xx xxxxx xxx xxxxxxx xxxxxxxxxx xxx xxxxx §§13 xx 15.
§35
Ministr xxxxxxx xxxx
1. xxxx rozčleniti xxxxxxx xxxxxxxxxx xxxx xxx xx xx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, tak xx xx xxxxxxx xxxxxx,
2. učiniti xxxxxxxx x xxxxxxxx xxxxxxxxxxxxx x tvrdostí, xxx xx xxxxxxxxxx xxxxxx xxxxxx xxxxx xxxxxxxxxx,
3. xxxxxxx xxxxxxxx x xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxx, xxx xx xxxxxxxxxx hospodářství xxxxxxxxx xx xxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxx poměru, x
4. xxxxxxxxx vyhláškou x Xxxxxxx xxxxx způsob xxxxxxxxxx xxxxxxxxxx xxxx xx xx pozemků xxxxxxxxx xxxxxxxxxxxxxx, urbariátům xxxx xxxxxxxx právním xxxxxxx.
§36
(1) Xxxxxxxx x xxxxxxxxxx dani xx xxx 1947 xxxx xxxxxxx xxxxxx všichni xxxxxxxxxx, xxxxx xxxxxxx xxxxxxxxx daňové povinnosti, x to xx 30. června 1948.
(2) Xxxxxxxxxx xxx za xxx 1947 xxxx xxxxxxx xx xxxx xxxxxxxx xxxxxxxxx; xxxxx xxxxxxx xx 30. xxxxxx 1948 a xxxxx xx 30. xxxx 1948.
§37
(1) Příjem, po xxxxxxx výtěžek x xxxxxxx zemědělského xxxxxxxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxx daně, není xxxxxxxxx xxxxxx xxxxx 1948, xxxxxxxx pro xxxxxxxx xxxx xxxxxxxxx x xxxxxxxxx xxxx xxxxxxxxx xxxxx zákona x přímých daních, xx xxxxx předpisů xxx xxxxxxxx x xxxxxxxxxxxx.
(2) Xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx předmětem xxxxxxxxxx xxxx, nejsou xxxxxxxxx berním xxxxx 1948 xxxxxxxxx xxxxxxxxx xxxx xxxxx zákona x xxxxxxx daních, xx xxxxx xxxxxxxx xxx xxxxxxxx a xxxxxxxxxxxx. Xxxx-xx xxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxx xxxxx XX xxxxx xxxxxx.
(3) Xxxxx xx xxx 21. xxxxx 1946, č. 31 Sb., x xxxx x xxxxxx, xx xxxxxxxxxx xxxxxxxxx xxxxx 1947 na xxxxxx, xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx xx 31. xxxxxxxx 1946 za xxxxxxx x výkony provedené x rámci xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx x xx xxxx xxxxxxx xxxxxxxx xxxxxxxx vzatých xxxxxx xxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxx. Úplaty x xxxx xxxxxxx x xxxxxxxxx větě xxxxxxxxxxx záznamní povinnosti xxxxx xxxxx xxxxx, xxxxxx X xxxxxxxx xxxxxxxx ze xxx 29. května 1941, x. 297 Sb., x záznamních xxxxxxxxxxxx xxx xxxxx daňové x xxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxx §2 tohoto xxxxxxxx xxxxxxxx se xxxxxxx.
(4) Dani xxxxxxxxxx xxxxxxxx (xxxxxxxx xxxx xxxxxxxxx) xxxxx xxxxxx xx xxx 31. xxxxx 1947, č. 185 Sb., x xxxxxxxxx xxxxxxxxxxx xxxxx x o xxxxxxxxx xxxxx x xxxxxxxxxx xxxxxxxxx xx xxxxxxx, x xxxx xxxxxxxxxxxxx xxxxxxxxxx xxxx xx rozumí xxxxxx (xxxxxx), xxxxx by xxx u xxxxxx xxxx xxxxxxxx dani xxxxxxxxx (xxxxxxxx xxx xxxxxxxx xxxx důchodové), xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxx §3 xxxx. 1 písm. x) xxxxxx x. 185/1947 Xx. xxxxxx xx x těchto xxxxxxxxx x x xxxx, xxxxx xx xxxxxxxx xx xxxxxx zjištěný xxxxx xxxxxxxxx věty, xxxxx xxxxxxxxx xxx xxxxxxxx xxxx důchodové.
§38
(1) Xxxxx ze xxx 19. xxxxx 1946, č. 30 Sb., o xxxx úpravě xxxxxxxxxxxxxxxx xxxxx x oboru xxxxxxxxx xxxx x xxxxxxxx xxxxxxxxxx xxxxxxxx, xx xxxxxxxx takto:
1. x §41 odst. 5 xxxx větě xx zařazují xx xxxxx "... xxxxxxx xxx x xxxxxx", xxxxx slova "xxxx xxxxxxxxx xxxxxxxxxx dani",
2. §41 xxxx. 6 xx xxxxxxxx xxxxx - xxxxx - xxxxx xxxxxx xxxxx" "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xx xxxxx xxxxxxxxxxx zemědělské xxxx, x xxxx xxxxxxxxx také xxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
(2) Xxxxx xx xxx 14. xxxxx 1920, č. 262 Xx., x dani x xxxx, xx xxxxx předpisů xxx xxxxxxxx x xxxxxxxxxxxx, xx xxxxxxxx xxxxx:
1. x §1 xxxx. 2 prvé větě xx xxxxxxxx xx xxxxx "... xxxxxxx xxx x xxxxxx" xxxxx xxxxx "nebo xxxxxxxxx xxxxxxxxxx dani",
2. §1 xxxx. 3 xx xxxxxxxx xxxxx - xxxxxxx - xxxxx tohoto xxxxx: "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx na xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, i xxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
§39
(1) Xxxxx xxxxxxxxx xxxx xxxxx §105 xxxx. 1 xxxxxx x xxxxxxx xxxxxx xx zvyšuje xxxxxxxxx xxxxxx xxxxx 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx xxxx xxxxxxx oznámiti xx 60 dnů xxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx, xxxxx xxxxxxx k xxxxxxxxxxxx xxxxxxxxxxxx, xxx xx xxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxxxx xxxx x xxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx financí.
(3) Xxxxxxxxxx §327 xxxx. 1 xxxx xxxxx xxxxxx o xxxxxxx xxxxxx se xxxxxxx; xxxxxxx xx xx xxxxxxxxx při xxxxxxxx xxxxxxxxx xxxx na xxxxx xxx 1947.
§40
X případech tímto xxxxxxx xxxxxxxxxxxx platí xxxxxxx xxxxxxxxxx xxxxxx x xxxxxxx xxxxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx; xxxxx xxx x poplatek x xxxxxxxx, xxxxx obdobně xxxxxxxxxx xxxxxx č. 31/1946 Sb.
§41
Tento xxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx; xxxxx xxxx pro xxxxxxxxxxx xxx po xxxx xx rok 1947; xxxxxxx xxx xxxxxxx financí.
Dr. Xxxxx x. x.
Xxxxxxxx x. x.
Xx. Dolanský v. x.
Tabulka zemědělské daně xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku všech xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Kčs | 10 Xxx | 15 Kčs | 20 Kčs | 25 Xxx | 30 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||||
| 1 | - | - | 80 | 80 | 90 | 90 |
| 2 | 210 | 230 | 240 | 260 | 270 | 280 |
| 3 | 350 | 400 | 440 | 470 | 500 | 530 |
| 4 | 510 | 580 | 630 | 690 | 740 | 790 |
| 5 | 640 | 760 | 860 | 940 | 1.010 | 1.070 |
| 6 | 800 | 950 | 1.060 | 1.170 | 1.270 | 1.370 |
| 7 | 950 | 1.120 | 1.290 | 1.430 | 1.550 | 1.670 |
| 8 | 1.080 | 1.320 | 1.510 | 1.670 | 1.830 | 1.980 |
| 9 | 1.220 | 1.500 | 1.720 | 1.930 | 2.130 | 2.310 |
| 10 | 1.370 | 1.680 | 1.950 | 2.210 | 2.430 | 2.630 |
| 11 | 1.500 | 1.860 | 2.190 | 2.470 | 2.730 | 2.990 |
| 12 | 1.630 | 2.060 | 2.420 | 2.740 | 3.050 | 3.330 |
| 13 | 1.750 | 2.250 | 2.650 | 3.030 | 3.370 | 3.700 |
| 14 | 1.890 | 2.430 | 2.900 | 3.310 | 3.700 | 4.070 |
| 15 | 2.030 | 2.620 | 3.140 | 3.600 | 4.040 | 4.440 |
| 16 | 2.170 | 2.820 | 3.380 | 3.900 | 4.380 | 4.850 |
| 17 | 2.300 | 3.020 | 3.630 | 4.210 | 4.740 | 5.270 |
| 18 | 2.430 | 3.220 | 3.900 | 4.500 | 5.120 | 5.690 |
| 19 | 2.550 | 3.410 | 4.160 | 4.840 | 5.500 | 6.140 |
| 20 | 2.690 | 3.610 | 4.410 | 5.180 | 5.890 | 6.620 |
| 21 | 2.830 | 3.830 | 4.690 | 5.520 | 6.320 | 7.090 |
| 22 | 2.970 | 4.040 | 4.980 | 5.860 | 6.750 | 7.590 |
| 23 | 3.110 | 4.250 | 5.270 | 6.240 | 7.170 | 8.120 |
| 24 | 3.240 | 4.450 | 5.560 | 6.630 | 7.650 | 8.650 |
| 25 | 3.380 | 4.670 | 5.850 | 7.000 | 8.130 | 9.210 |
| 26 | 3.510 | 4.910 | 6.190 | 7.400 | 8.610 | 9.800 |
| 27 | 3.660 | 5.150 | 6.510 | 7.830 | 9.110 | 10.390 |
| 28 | 3.800 | 5.380 | 6.840 | 8.260 | 9.650 | 11.000 |
| 29 | 3.950 | 5.610 | 7.160 | 8.680 | 10.190 | 11.670 |
| 30 | 4.100 | 5.850 | 7.520 | 9.130 | 10.720 | 12.320 |
| 31 | 4.240 | 6.120 | 7.890 | 9.620 | 11.320 | 12.990 |
| 32 | 4.380 | 6.380 | 8.260 | 10.090 | 11.910 | 13.720 |
| 33 | 4.530 | 6.650 | 8.630 | 10.570 | 12.520 | 14.460 |
| 34 | 4.690 | 6.920 | 9.010 | 11.080 | 13.140 | 15.190 |
| 35 | 4.850 | 7.180 | 9.420 | 11.620 | 13.810 | 15.990 |
| 36 | 5.020 | 7.470 | 9.830 | 12.150 | 14.470 | 16.800 |
| 37 | 5.180 | 7.770 | 10.250 | 12.690 | 15.140 | 17.600 |
| 38 | 5.340 | 8.070 | 10.660 | 13.250 | 15.850 | 18.460 |
| 39 | 5.510 | 8.360 | 11.100 | 13.850 | 16.590 | 19.350 |
| 40 | 5.670 | 8.660 | 11.560 | 14.440 | 17.330 | 20.240 |
| 41 | 5.830 | 8.960 | 12.020 | 15.030 | 18.070 | 21.150 |
| 42 | 6.020 | 9.300 | 12.480 | 15.660 | 18.890 | 22.130 |
| 43 | 6.200 | 9.630 | 12.940 | 16.320 | 19.700 | 23.110 |
| 44 | 6.390 | 9.970 | 13.460 | 16.980 | 20.510 | 24.090 |
| 45 | 6.570 | 10.300 | 13.970 | 17.630 | 21.360 | 25.140 |
| 46 | 6.750 | 10.630 | 14.480 | 18.320 | 22.250 | 26.220 |
| 47 | 6.940 | 10.980 | 14.990 | 19.050 | 23.140 | 27.290 |
| 48 | 7.120 | 11.360 | 15.520 | 19.770 | 24.040 | 28.400 |
| 49 | 7.310 | 11.730 | 16.090 | 20.490 | 24.990 | 29.570 |
| 50 | 7.520 | 12.110 | 16.660 | 21.240 | 25.970 | 30.740 |
| Xxx xxxxxxx výměře všech xxxxxxx nad 50 xx činí xxxxxxxxxx xxx za každý xxxxx xxxxxx Xxx: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 35 Xxx | 40 Kčs | 45 Xxx | 50 Kčs | 55 Kčs | 60 Xxx |
| x xx | xxxx 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 ha xxxx xxxxxxxxxx daň xx xxxxx xxxxx xxxxxx Kčs: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Tabulka xxxxxxxxxx xxxx xxx řepařskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx pozemků | |||
| všech pozemků | 65 Xxx | 70 Xxx | 75 Xxx | 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 celkové xxxxxx xxxxx pozemků nad 50 xx xxxx xxxxxxxxxx daň za xxxxx xxxxx xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Xxxxxxx zemědělské daně xxx obilnářskou oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Kčs | 20 Kčs | 25 Xxx |
| x xx | xxxx zemědělská 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 xxxxx pozemků xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx další xxxxxx Xxx: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Xxxxxxx xxxxxxxxxx xxxx pro obilnářskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx pozemků | 30 Xxx | 35 Kčs | 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 xxxxx xxxxxxx xxx 50 xx činí zemědělská xxx za xxxxx xxxxx hektar Kčs: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Tabulka xxxxxxxxxx daně pro xxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx pozemků | |||
| všech xxxxxxx | 55 Xxx | 60 Xxx | 65 Xxx | 70 Xxx x 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 xxxxxxx xxx 50 ha xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Xxxxxxx zemědělské xxxx xxx bramborářskou xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Kčs | 20 Kčs |
| v xx | xxxx zemědělská daň Xxx: | |||
| 1 | - | - | - | - |
| 2 | 80 | 100 | 110 | 120 |
| 3 | 180 | 200 | 220 | 240 |
| 4 | 260 | 300 | 340 | 370 |
| 5 | 370 | 440 | 490 | 530 |
| 6 | 480 | 560 | 620 | 690 |
| 7 | 590 | 690 | 790 | 880 |
| 8 | 700 | 850 | 960 | 1.060 |
| 9 | 830 | 990 | 1.120 | 1.250 |
| 10 | 940 | 1.130 | 1.310 | 1.460 |
| 11 | 1.060 | 1.290 | 1.490 | 1.660 |
| 12 | 1.170 | 1.450 | 1.670 | 1.870 |
| 13 | 1.300 | 1.610 | 1.850 | 2.100 |
| 14 | 1.420 | 1.750 | 2.060 | 2.320 |
| 15 | 1.540 | 1.920 | 2.250 | 2.540 |
| 16 | 1.650 | 2.090 | 2.440 | 2.780 |
| 17 | 1.760 | 2.250 | 2.640 | 3.020 |
| 18 | 1.880 | 2.410 | 2.850 | 3.250 |
| 19 | 2.010 | 2.560 | 3.060 | 3.480 |
| 20 | 2.130 | 2.740 | 3.270 | 3.740 |
| 21 | 2.250 | 2.910 | 3.470 | 4.000 |
| 22 | 2.360 | 3.080 | 3.690 | 4.250 |
| 23 | 2.480 | 3.250 | 3.910 | 4.490 |
| 24 | 2.590 | 3.420 | 4.130 | 4.770 |
| 25 | 2.720 | 3.590 | 4.340 | 5.050 |
| 26 | 2.840 | 3.770 | 4.550 | 5.330 |
| 27 | 2.970 | 3.950 | 4.800 | 5.610 |
| 28 | 3.090 | 4.130 | 5.040 | 5.890 |
| 29 | 3.210 | 4.300 | 5.280 | 6.210 |
| 30 | 3.320 | 4.480 | 5.520 | 6.520 |
| 31 | 3.440 | 4.660 | 5.760 | 6.830 |
| 32 | 3.560 | 4.860 | 6.020 | 7.130 |
| 33 | 3.690 | 5.060 | 6.290 | 7.470 |
| 34 | 3.810 | 5.250 | 6.560 | 7.810 |
| 35 | 3.940 | 5.450 | 6.830 | 8.160 |
| 36 | 4.060 | 5.640 | 7.090 | 8.500 |
| 37 | 4.190 | 5.840 | 7.370 | 8.840 |
| 38 | 4.310 | 6.060 | 7.670 | 9.220 |
| 39 | 4.430 | 6.270 | 7.970 | 9.610 |
| 40 | 4.550 | 6.490 | 8.260 | 9.990 |
| 41 | 4.690 | 6.710 | 8.560 | 10.370 |
| 42 | 4.830 | 6.920 | 8.850 | 10.750 |
| 43 | 4.960 | 7.130 | 9.180 | 11.170 |
| 44 | 5.100 | 7.360 | 9.510 | 11.590 |
| 45 | 5.240 | 7.600 | 9.840 | 12.020 |
| 46 | 5.370 | 7.840 | 10.170 | 12.440 |
| 47 | 5.500 | 8.080 | 10.490 | 12.860 |
| 48 | 5.640 | 8.320 | 10.820 | 13.320 |
| 49 | 5.770 | 8.560 | 11.190 | 13.790 |
| 50 | 5.920 | 8.810 | 11.550 | 14.260 |
| Xxx xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx daň xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech 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 za xxxxx xxxxx hektar Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Tabulka zemědělské daně xxx xxxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku všech xxxxxxx | |||||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Xxx | 20 Kčs | 25 Xxx | 30 Kčs |
| v 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 xxxxxx všech xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx všech xxxxxxx | xxx xxxxxxxxx katastrálním výtěžku xxxxx pozemků | Při celkové xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | ||
| x ha | 35 Xxx | 40 Kčs a xxxx | x ha | 35 Xxx | 40 Xxx a xxxx |
| xxxx 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 každý xxxxx xxxxxx Kčs: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Xxxxxx předpis x. 49/1948 Xx. xxxxx xxxxxxxxx dnem 14.4.1948.
Xx xxx uzávěrky právní xxxxxxx xxxxx xxxxx x doplňován.
Právní předpis x. 49/1948 Xx. xxx xxxxxx xxxxxxx xxxxxxxxx č. 77/1952 Sb. s xxxxxxxxx xx 22.12.1952.
Xxxxx xxxxxxxxxxxx právních xxxxx xxxxxx právních xxxxxxxx x odkazech xxxx xxxxxxxxxxxxx, xxxxx xx xxxx netýká xxxxxxxxx xxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx.