Právní předpis byl sestaven k datu 21.12.1952.
Zobrazené znění právního předpisu je účinné od 14.04.1948 do 21.12.1952.
Zákon o zemědělské dani
49/1948 Sb.
Daňová povinnost §1 §2 §3 §4 §5
Zdaňovací období §6
Daňové sazby §7 §8 §9 §10 §11 §12 §13 §14 §15 §16 §17 §18
Sleva na dani §19
Počátek a konec daňové povinnosti §20 §21
Přiznání §24
Místní příslušnost §25
Vyrozumění o předpisu daně §26
Odvolání §27
Zemědělské daňové komise §28 §29 §30 §31 §32 §33
Přechodná a závěrečná ustanovení §34 §35 §36 §37 §38 §39 §40 §41
Tabulka zemědělské daně pro řepařskou oblast
Tabulka zemědělské daně pro obilnářskou oblast
Tabulka zemědělské daně pro bramborářskou oblast
Tabulka zemědělské daně pro pícninářskou oblast
49
Zákon
ze dne 21. xxxxxx 1948
x xxxxxxxxxx xxxx
Xxxxxxxxxxx Xxxxxxx shromáždění xxxxxxxxx Československé xxxxxxx xx na xxxxx xxxxxx:
Xxxxxx povinnost
§1
(1) Xxxxxxxxxx xxxx xxxxxxxxx fysické xxxxx, které xxxxxxxxx xx xxxxxxx účet xxxxxxxxxx xxxxxxxxxxxx až xx xxxxxx xxxxxxxx xxxxxxx xxxxxxx s xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxxx-xx xxxxxxxxxx hospodářství na xxxxxxx účet xxxxxxxxxx xxxxxxx xxxxx, xxxxxxx xxxxxxxxxx xxxx xxx, xxxxxxx-xx v xxx xxxxxx x cizí xxxxx xxxxxxxxxx xxx xxxxx, xxxxx xxxxxxx - jsouc x xxxxxxxxxxx xxxxxxxxxxxx plně xxxxxxxxxx - na xxxxxxx xxxxx. Xxxx xxxxxxxx nemusí býti xxxxxxx u xxxx xx 21 xxx xxxx a u xxxx, xxxxx v xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxx, xxxxx, xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx funkce, xxxxx xxxx než x xxxxxxxxxxxxxx poměru.
(3) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx více xxxxxxxxx xxxx společně na xxxxxxx účet (na xx. xxxxxxx), xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. Xxx xxx xxxx xxxx splněna x xxxxx xxxxxxxx stanovená x odstavci 2; xxxxxxx tam stanovené xxxxx obdobně. X xxxxxxx (xxxxx x xxxxxx) xx xxxxxxxxxxx, xxxxxx-xx xxxxx prokázáno, xx zemědělské xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
(4) Xxxxxxxxxxx (xxxxxxxxxxx) xxxxxxxxxxx xx xxxxxxxx xxx, xxxx xx xxxxxxxxxx xxx xx xxxx.
§2
(1) Xxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxx všech xxxxxxxxxxx xxxxxxxx a xxxx, xxxxx xxxxx xxxxxxxxxxx xxxxx x xxxxxx xxxxxx xxxxxxxxxxx, xxxxxxxxx xxxx rybnikářství xxxx xxxxxxxx xxxxx, x xxxxxxxx xxxxxx xx kapitálových xxxxxxxxxxxxx, xxxxxxx papírů x xxxxxxxxx vkladů.
(2) Xxxxxxxxx-xx xxxxx uvedené v §1 dvě xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxx se xxxxxxx xx jedno xxxxxxxxxx xxxxxxxxxxxx.
§3
K xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxx též:
1. xxxxxxxx výroba, pokud xx xxxxxxxx xx xxxxxxxxxx xxxxxxx vlastního xxxxxxxxxxxx x xxxxx xxxxxx xxxxxx není xxxxxxxxx a xxxxxxxx xxxxxxxxxxx samostatnými xxxxxxxxxxxx xxxxxxx (xxxxxx, mlýny, xxxxxxxxx, xxxxxxxx, xxxxxxxx, xxxxxxxxx a pod.) xxxx v daném xxxxxxx není xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxxx xxxxxx (x xxxxxxxxxx, xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxxx, xxxxxxxxxxxxx xxxxxxx x xxx.);
2. dobývání xxxxxxxx xxxxxxxxxxx xxxx, xxxxx nedochází x xxxxxxx xxxxxxxxxx, xx xxxxxxxx xxxxxxxxx xxx x. 1;
3. prodej xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, vyjímajíc xxxxxx x xxxxxxx, xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxx xxxx skladištích xxxxxx otevřených x xxxxxxxx x uvedenému xxxxx;
4. xxxxxxxx xxxxxxxxxx (xxxxxxxxxxx, xxxxx xx xxxx, tření xxx x xxx.), xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx a xxxxxxx po xxxxxxxxxxxx.
§4
Xxxxxxxxxxx, zda xx xxxxxxxxxx xxxxxxxxxxxx provozuje xx xxxx vlastní, xxxxxxxxxx či xxxxxxxx xx obhospodařování xx xxxxxxxx jiného právního xxxxxx.
§5
Xxxxxx-xx se více xxxxxxxxxxxxx zemědělských hospodářství (§§1 až 4) xx xxxxxxxxxx provozování xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx (xxxxxxxx) xxxx jiné xxxxxxxxxx xxxxxxxx x xxxxxxxxxxx xxxxxx xxxxx, xxxxxxxxx xxxxxxxxxx xxxx tak, xxxx xx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxx.
§6
Xxxxxxxxx období
Daň xx xxxxxxxx xxxxxxxxxx xx xxxxx kalendářní rok xx xxxx xxxxxxxx.
Xxxxxx sazby
§7
(1) Daň xx xxxxxxxx částkou xxxxxxxx x tabulkách xxxxxxxxxxx k xxxxxx xxxxxx.
(2) Xxx xxxxxxxxx xxxx xxxx xxxxxxxx:
1. xxxxxxx xxxxxx (xxxxxxxx, xxxxxxxxxx, xxxxxxxxxxxx xx xxxxxxxxxxx), ve xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx jeho xxxxxxxx xxxx, x
2. celková xxxxxx xxxxx xxxxxxx x katastrálním výtěžkem x xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx 30. xxxxxx xxxxxxxxxx xxxx.
§8
(1) Pro zjištění, xx xxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, platí obecné xxxxxxxx, xxxxx xx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx.
(2) Xxxxxxxxxx katastrální xxxxx, xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx xxxx xxxxxxxxx (§31 x. 3 a §30 x. 3) do xx xxxxxxx xxxxxxx, xxxxxx výrobním podmínkám xxxx xxxxxxxxxxxxx území, xx případě xxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxxxxxx xxxxxxxx.
§9
(1) Xxx stanovení xxxxxxx výměry xxxxx xxxxxxx s xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx chmele, vinné xxxx, tabáku nebo xxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxxxx (xxxxxxxxxxxx i xxxxxxxxx), školkařství, xxxxxxxxxx x xxxxxxxxxxxx xxxxxxxx, xxxxx se xxxxxxx xxxxxxxx xxxxxxxx v §31.
(2) Xxxxxxxx xxxxxxxxxxx xxxxxxx xx zjistí, xxxx-xx xx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx jejich skutečnou xxxxxxx x xxxxxxxxx.
(3) Xxx xxxxxxxxx xxxxxxx xxxxxx všech xxxxxxx x xxxxxxxxxxxx xxxxxxxx x xxxxxx xxxxxxxxx xxxxxxxxxxxxx výtěžku xx xxxxxxxx x x xxxx xxxxxx ladem.
§10
(1) Daň se xxxxxxxxx xxxxx, xxxx-xx x zemědělském hospodářství xxxxxx xxxxxxx věnovaných xxxxxxxxx xxxx než 15 % xxxxxxx xxxxxx všech pozemků x katastrálním xxxxxxxx.
(2) Xxxxxxxx xxx snížení xxxx xxxxx xxxxxxxx 1 xxxxxxx xxxxxxx xxxxxxx x Xxxxxxx xxxxx.
§13
(1) Xxxxxxxxxxx xxxxxxxx x §1 odst. 2 xx xxx xxxxx:
1. o 480 Xxx xx xxxxxxx xxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx,
2. x 480 Xxx xx xxxxx xxxx,
3. x 540 Xxx xx xxxxx xxxx,
4. x 600 Xxx xx xxxxx x xx každé xxxxx xxxx x
5. x 480 Kčs xx xxxxxxx x xxxxxx.
(2) Podle xxxxxxxx 1 xx přihlíží:
a) x xxxxxxx člena xxxxxxx x x xxxxxxxxxxx dětí jen x těm, xxxxx xxxx x poplatníkem xx xxxxxxxxxx xxxxxxxxxxxx, x
x) x zletilých xxxx a x xxxxxx x xxx, xxxxx jsou x xxxxxxxxxxxx zaopatření.
(3) Xxxxxx xxxx xxxx xxxxxxxx xx xxx xxxxxxx, xxxxxxxxxx, xxxxxxxxxx x xxxxxxxxx.
(4) Stejně xxxx xxxx xx posuzují xxx xxxxxxxxx xxxxxxxxxx, xxxxxxxxx xxxxxxx a xxxxxxxxx neteře xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), jsou-li v xxxx xxxxxxxxxx.
(5) Xxxxxx xxxx rodiče xx xxxxxxxx xxx xxxxxxxxx, xxxxxxxxx rodiče, xxxxxxxx, xxxxxx, xxxxxx, xxxxx x tchýně xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx v xxxx xxxxxxxxxx.
(6) Xxxxxx xxxx rodiče se xxxxxxxx xxx xxxxxxx xxxxxxxxxx, xxxxxxx synovci x zletilé xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx xxxxx xxxxxxxxx x x xxxx xxxxxxxxxx.
(7) Xxxxx, na které xx poplatníku 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 x xxxxx xxxxxxxxxx x xxxxxxxx x xxxxxx xxxxxxxxxx. Xxxxxxxxx společenství xxxx vyloučeno xxxxxxxxxx xxxxxxx příslušníka xxxx xxxxxxxxx. Táž xxxxx xxxx xxxx býti xxxxxx xx xxxxxxxxxxx xxxxxxxxxx pouze x xxxxxxx xxxxxxxxxx.
(9) Xxxxxxxxxx xxxxxxxxxx je v xxxxxxxxxxxx zaopatření, poskytuje-li xxxx xxxxx-xx mu xxxxxxxxx xxxxxxxx byt, xxxxxx x xxxxxxx. Xxxxxxxxxxx xx xxxxxx xxx xxxxxxxxxxx xxxxxxx. X xxxxxxxxxx nejde, xx-xx xxxxxxxxxx - xxxxxxxxx xxxxxxxxx - xxxxxxx xxxxxx, xxxxxxxxxxx x jeho xxxxxx.
(10) Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxx nebo xxx, xxxxx nežijí trvale x xxxxxxxx (manželkou) xx společné xxxxxxxxxx, xxxxx xx daň x 480 Kčs, xxxx-xx xxxxx na xxxxxxx xxxx xxxxx xxxxxxxx 1 x. 2.
(11) Xxxxxxxxxxx, xxxxx xxxxxxxxx xxxxxxx xxx xxxx, x. x. xxxx xx x xxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxx xxxx, xxxxx se xxx x 480 Xxx, xxxxxx-xx xxxxx na xxxxxxxx xxxx xxxxx xxxxx xxxxxx x xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xx xxxxxxxxxx xxxx neplatí, xxxxxxxx xx xxxx xxxxx xxxxxxx xxxxxx xxxxxxx, xxxxxxxxx xxxx xxxxxx xxxxxxxxx.
§14
Provozují-li xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx fysické xxxxx (§1 odst. 2)
x) váleční xxxxxxxx x xxxxx xxxx xxxxx xxxxxxx války, xxxxx xxxx nárok xx xxxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxx xxxx xxxx,
x) vojenští (xxxxxxxxx) xxxxxxxx x xxxxxxx občanští invalidé, xxxx xxx poškození xxxxxx nebo xxxx xxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxx pokladny xxxx xxxxx xxxxxxxx x xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxx
x) xxxx xxxxx tělesně xxxx xxxxxxx xxxxx (na xx. xxxxxxxx, zmrzačení x pod.), xx xxxxxxx xxxxxxxxxx, xx xxxxx xxxx xxxxxxxx xxxxxxxxxxx domácnosti xxxxxxx xxxx xxxxxxx xxxxx,
xxxxx xx jim xxx xxx stupni xxxxxxxxxx xx 20 % xx xx 44 % xxxxxx x 480 Xxx x xxx xxxxxx xxxxxxxxxx xxxx 44 % x 960 Xxx. Xxx tom se xxxxxxxxxxx, že xxxxxx xxxxxxxxxx x xxxxxxxx, xxxxxxxxxxxx důchody x xxxxxxxxxxxxxxx důchodového xxxxxxxxx, xxxxxxxxx 44 %.
§15
Provozují-li xxxxxxxxxx hospodářství xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 xxxx. 2) vdova nebo xxxxxxxxx sirotci xx xxxxxxx legionářích (xxxxx xx dne 24. xxxxxxxx 1919, č. 462 Xx., o xxxxxxxxxxxx xxxx legionářům) x příslušnících xxxxxxxxx xxxx za osvobození (xxxxx xx xxx 19. prosince 1946, č. 255 Sb., o xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx x xxxxxxxxx x x xxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxxx), po xxxxxxx xxxxxxxx xxxxxxxx x xxxxxxx, xxxxxx xxxx xxxxxxxxx xxxxxxxxx, xxxxx xx xxx xxx x 480 Xxx.
§19
Xxxxx xx dani
(1) Xxx se přiměřeně xxxxx xxx xxxxxxxx xxxxxx, xxxxx poplatníka (§1 xxxx. 2) xxxxxxxxx zatěžují, xxxxx xxxxxxxxxxxx xxxxxxx daně xxxxx §§13 xx 15.
(2) Xx xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxx plnění, x xxxx xx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx x xxxxx xxxxxxxxx xxxx sestupné xxxx x xxxxx xxxxxxx xx xxxxxxx xxxxxx x xxxxxxxxxxx osob xxxxxxxxxxxx xx xxxxxxx xxxxxx, xxxxxxxx léčení xxxxxxxxxx nebo xxxxxxxxxxx xxxx xxxxxxxxxx x xxxxxxx xxxxxxx.
(3) Obdobně xx xxxxx xxx xxxxxxxxxxx uvedeným x §1 xxxx. 3, xxxx-xx xxxxxxxx xxxxxxx x xxxxxxxxxx 1 x 2 xxxxxxx x xxxx, které xxxxxxxxx zemědělské hospodářství xxxxxxxx na xxxxxxx xxxx.
(4) Xxxxxxxx pro xxxxxxxxx přiměřené slevy xxxxxxx ministr financí x Xxxxxxx listě.
(5) X slevu xxxxx xxxxxx x xxxxxxxx.
Počátek x xxxxx xxxxxx povinnosti
§20
(1) Poplatníci, xxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxx xxxxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx se však xxxxxxxx, xxxxxxxx xxxxx 30. června xxxxxxxxxx xxxxxxxxxxxx neprovozovali.
(2) Xxxxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx hospodářství, xxxxxxxxx xxxx xxxxxx rokem, x xxxx xxxxxxxxxx xxxxxxxxxxxx přestali xxxxxxxxxxx. Xxx xx xxxx xxxxxxxx, xxxxxxxx xxx 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx neprovozovali.
(3) Xxxxxxxx xxxxxxxxxxx zemědělského hospodářství xxxx xxxxx xxxx xxxxxxxxx tak, že xxxxxx xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx 50 xx, xxxxx xx xxxxxxxxx xxxxxxxxxxx xxxx ještě xx xxx xxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx.
§21
(1) Kdo xxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx hospodářství, xx xxxxxxx xxxxxxxx to xxxxxxxxx xxxxx xxxxxx xx 30 dnů. Xxxxxxxxx jsou xxxxxxx xxx xxxxxxxx, a xx do 30 xxx xx odevzdání (xxxxxxxxx) pozůstalosti.
(2) Xxxxxxxxx xxxxxxxx xxxx býti xxxxxxxxxx, nezakládá-li xxxxxxxxx xxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxx xxxxxxx xx 5.000 Xxx, a xx x xxxxxxxx.
§22
Xxxxxxxxx daně
(1) Xxxxxxxxx xx xxxxxxx si xxx xxx xxxxxxxxx x zaplatiti xx xxxxxxxxxxx bernímu xxxxx xx 31. xxxxx xx xxxxxxxx rozhodného xxxx.
(2) Nebyla-li daň xxxxxxxxx xxxx, je xxxxxxx xxxxxxx, xxxx-xx xxxxxxxxxx více než 2.000 Xxx, xxxxxxxxx 2 % xxxxxxxx x xxxxxxxx x xxxxxxxxxx x 31. xxxxx, 30. xxxxx, 31. xxxxxxxx a 31. říjnu.
§23
Spolu s xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, jest xxxxx společnou x xxxxxxxxxxx zavázána xxxxxxxxx xxxxx xxx xxxxx x xxxx, xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
§24
Přiznání
(1) Xxxxx, xxx xx xxxxxxx xxxxxxx xxxxxxxxxxx daň, jest xxxxxxx xxxxxx každoročně xx 31. xxxxx xxxxx xxxxxx xxxxxxxx x všech xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxx za xxxxxxxx xxx. Xxxx to xx povinen xxxxxx xxxxxxxx xxxxx, xxx xxxx berní xxxxxxx x podání přiznání xxxxxx. Vzor xxxxxxxx xxxx x způsob xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(2) Nepodá-li xxxxxxxxx přiznání včas, xxxx býti xxx xxxxxxx xx o 10 %; xxxxxxx xx xxxxxxx xx 60 dnů xxx xxx xxxxxxxx předpisného xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
§25
Místní příslušnost
(1) K xxxxxxxx zemědělské daně xx příslušná xxxxx xxxxxx, v xxxxxx xxxxxx měl xxxxxxxxx xxxxxxxx (xxxxx) xxxxxx xxxxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxx xxxxx xxxxxx xxxxxx xxxxx xxxxxxxx (xxxxx) xxxxxxxxxxxx, xx xxxxxxxxx xxxxx xxxxxx, v xxxxxx xxxxxx xx zemědělské xxxxxxxxxxxx, xx případě xxxx xxxxxxxx xxxx. Xxxxx-xx místní příslušnost xxxxxx ani xxxxx xxxxxxxx, xxxx ji xxxxxxxxxxxx financí.
(2) Xxxxxxxx 1 platí obdobně xxx xxxxxx místní xxxxxxxxxxxx xxxxxxx úřadu x xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx zemědělské xxxxxx komise).
§26
Xxxxxxxxxx x xxxxxxxx xxxx
(1) O xxxxxxxx xxxx vyrozumí xxxxx xxxxxx poplatníky xxxxxxxx xxxxxxxxxxxxxxx místního národního xxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxx xxxxxx xxxxxxx xxxxx xx 7 xxx xx xxxxxx x veřejnému xxxxxxxxxx xx xxxx 30 xxx.
(2) Počátek x dobu vyložení xxxxxxx vyhlásí xxxxxx xxxxxxx výbor xxxxxxxxx xx xxxxxx tabuli xxxx xxxxx xxxxxxxx x xxxxx xxxxxxxx.
(3) Xx xxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxx xxxx xxxxxxxx x xxxxx xxx berní xxxxxx.
§27
Xxxxxxxx
(1) Do xxxxxxxx xxxx xxx xx xxxxxxx xxxxxxxx x xxxxxxxxx xxxxx xxxxxx xx 60 dnů xxx xxx vyložení xxxxxxxxxxx xxxxxxx x xxxxxxxx národního xxxxxx.
(2) X xxxx xxxxx xxxxx poplatníci podati x xxxxxxxxx xxxxx xxxxxx žádost xx xxxxxxx xxxxxx xxx xxxxxxxx xxxx. Dnem xxxxxx xxxxxxx xxxxxxx xx odvolací xxxxx xx do dne xxxxxxxx xxxxxxxxxxx xxxxxxxx x xxxx pak xxxx jen xx xx xxxxxx.
(3) O xxxxxxxx rozhoduje s xxxxxxxx platností finanční xxxx XX. xxxxxxx, xx Slovensku xxxxxxxxxxxx xxxxxxx.
Xxxxxxxxxx daňové xxxxxx
§28
(1) X oboru xxxxxxxxxx xxxx xxxxxxxxxxx místní xxxxxxx výbory xxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx zemědělské xxxxxx xxxxxx a ústřední xxxxxxxxxx xxxxxx komise.
(2) Xxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx) jsou: xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx nebo xxxx xxxxxxxx, zástupce xxxxxxxx xxxxxxxx Jednotného xxxxx xxxxxxxxx x předseda xxxxxxxxxx xxxxxx xxx xxxxxxx národním xxxxxx xxxx jeho xxxxxxxx, xxxxx byla xxxxxxx, xxxxx xxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx.
(3) Xxxxxxx zemědělská xxxxxx xxxxxx xx xxxxxxx xxx xxxxx xxxxxx x xxxxx xx předseda xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, zemědělský xxxxxxxx (jeho xxxxxxxx), xxxxxxxx xxxxx xxxxxx, xxxxxxxx okresního xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxx xxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx může xxx xxxxx několika xxxxxxx xxxxx xxxxxxx xxxxx xxxxx xxxxxxx xxxxxxxxxxx xxxxxxx komisi. Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx předseda xxxxxxxxx xxxxxxxxx xxxxxx xxxx jeho xxxxxxxx.
(4) Xxxxxxxx zemědělská xxxxxx xxxxxx xx xxxxxxx xxx xxxxxxxxxxxx xxxxxxx x xxxxx xx xxxxxxxx: xxxxxxxxxxxx financí, xxxxxxxxxxx a výživy, xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x xxxxxxxxx xxxxxxx x xxxxxx, zemského xxxxxxxxx xxxxxx x Xxxxx, xxxxxxxx xxxxxxxxx xxxxxx x Xxxx x xxxxxx expositury x Ostravě, xxxxxxxx xxxxxxxxxx xxxxxxxxxxx x Xxxxx a zemského xxxxxxxxxx xxxxxxxxxxx v Xxxx, a to xx jednom zástupci, x xx xxxxxxx xxxxxxxxxx Jednotného svazu xxxxxxx a xxxxxxxxxxx xxxxxxxxx. Předsedou ústřední xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx xxxxxxxxxxxx xxxxxxx.
§29
Místním národním xxxxxxx (xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx) xxxxxxxx:
1. x xxxxxxx, kde xxxx xxxxxxxxxxx xxxxxxx xxxxxxxx x xxxxxxxxxxxxx xxxxxx, xxxx kde jej x těchto xxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxxxx xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxx xxx x xxxxxx úhrnných katastrálních xxxxxx xxxxx xxxxxxxxxx xxxxxxxx xxxxx [§6 xxxx. 19 vládního xxxxxxxx xx dne 23. xxxxxx 1930, x. 64 Xx., xxxx se částečně xxxxxxxxx hlavy XX, XXX x XX xxxxxx x xxxxxxxxxx xxxxxxxx a jeho xxxxxx (xxxxxxxxxxxxx xxxxxx)]. Xxxxxx-xx místní zemědělská xxxxxx komise návrh xx 31. xxxxx xxxxxxxxxx roku, xxxx xxx berní xxxxxx;
2. xxxxxxxxxx xxxxxxxxx jednotlivých xxxxxxxxxxxx hospodářství xx xxxx xxxxxxx oblasti (§8 xxxx. 2). Xxxxx nutno podati xxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx 31. xxxxx xxxxxxxxxx roku; xxxxxx xxxxxx po xxxx xxxxx xxxxxxx xxxx vliv xx xxxxxxxx daně xx xxxxx rok.
§30
Okresním zemědělským daňovým xxxxxxx xxxxxxxx:
1. xxxxxxxxxx xxxxxxxxx jednotlivých xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2). Xxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx 31. října xxxxxxxxxx roku; návrhy xxxxxx po xxxx xxxxx xxxxxxx míti xxxx xx vyměření xxxx xx xxxxx xxx;
2. rozhodovati x xxxxxxxx xxxxxxxxx x xxxxxxxx xxxxx §29 x. 1. Nerozhodne-li xxxxxxx zemědělská xxxxxx xxxxxx x xxxxxx xx 15. prosince xxxxxxxxxx xxxx, xxxxxxxx x něm xxxxxxxx xxxx II. stolice;
3. xxxxxxxxxxx s konečnou xxxxxxxxx x přeřazení xxxxxxxxxxxx zemědělských xxxxxxxxxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2); nerozhodne-li do 15. xxxxxxxx rozhodného xxxx, xxxxxx xxxxxxxxx xxxx vliv xx xxxxxxxx xxxx za xxxxx rok.
§31
Ústřední xxxxxxxxxx daňové xxxxxx přísluší:
1. stanoviti xxxxxxx katastrální xxxxxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxx x případech, xxx xxx nelze xxxxxxxx z výkazu xxxxxxxx xxxxxxxxxxxxx xxxxxx; xxxxxxxxx-xx xxx do 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx financí;
2. xxxxxxxxx xxxxxxxxx x Úředním xxxxx násobky xxxxxx xxxxx §9 xxxx. 1; xxxxxxxxx-xx xx xx 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xx xxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxx stanoví xxxxx xxxx, kolikrát xx čistý xxxxxxx xxxxxxxxxx xxx pěstování xxxxxx xxxxxxxxx v §9 xxxx. 1 xxxxxxxx xxxxx než xxx pěstování xxxxxxxxx xxxxxx;
3. rozhodovati x xxxxxxxx xxxxxxxxx o xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx xxxxxxxxxx xxxx, nemůže xxxxxxxxx xxxx vliv xx vyměření daně xx xxxxx xxx;
4. xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx výroby x xxxxxxxxxx xxxxxxxx správě xxxxx sazeb xxxxxxxxxx xxxx.
§32
Xxxxxxxx x xxxxxxxxxxxx xxxxxxxx komisích je xxxxxx čestnou. Členové xxxxxxxxxxxx daňových komisí xxxx xxxxxxx xxxxxxxxxxx xxxxx zákona, xxxxxxxxx x xxxxx xxxxxxxxxx xxxxxx a xxxxxxx x xxxxxxxxxxx x xxxxxxx x xxxxxx xxxxxxxxx.
§33
Xxxxx okresních xxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx xxxxxx, jakož x xxxxx slibu xxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxx, xxxxx xxx x xxxxxxx xxx xxxxxxxx zemědělských xxxxxxxx komisí v xxxxxx x xxxxxxxxx xxxxxx, v Úředním xxxxx.
Xxxxxxxxx x závěrečná xxxxxxxxxx
§34
(1) Xxx osoba xxxx xxxx xxxxxx xx xxxxxxxxxxx domácnosti xxxxx x xxxxxxx xxxxxxxxxx x u xxxxx xxxxxxxxxx pouze x xxxxx daně.
(2) Xxxx-xx poplatníku u xxxx ze mzdy xxxxx xxxx xxxxxxxxxx xxxxx xxxxx §7 xxxx daňová úleva xxxxx §9 xxxxxx xx xxx 26. xxxxxx 1947, x. 109 Xx., x xxxx ze mzdy, xxxxxx xx býti xx xxxxx xxx xxxxxxx xxxxxxxxxx xxx xxxxx §§13 až 15.
§35
Xxxxxxx xxxxxxx může
1. xxxx rozčleniti tabulky xxxxxxxxxx xxxx xxx xx xx průměrného xxxxxxxxxxxxx výtěžku, xxx xx xx celkové xxxxxx,
2. xxxxxxx xxxxxxxx x xxxxxxxx xxxxxxxxxxxxx x tvrdostí, xxx xx prováděním xxxxxx xxxxxx xxxxx vzniknouti,
3. xxxxxxx opatření k xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxx, kde xx zemědělské hospodářství xxxxxxxxx xx xxxxxxxx xxxxxxxxxx nebo xxxx xxxxxxxxx poměru, a
4. xxxxxxxxx vyhláškou v Xxxxxxx listě xxxxxx xxxxxxxxxx xxxxxxxxxx daně xx do xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx, urbariátům xxxx xxxxxxxx právním xxxxxxx.
§36
(1) Přiznání x xxxxxxxxxx xxxx za xxx 1947 xxxx xxxxxxx podati xxxxxxx xxxxxxxxxx, xxxxx zásadně xxxxxxxxx xxxxxx xxxxxxxxxx, x xx xx 30. xxxxxx 1948.
(2) Xxxxxxxxxx daň za xxx 1947 xxxx xxxxxxx ve xxxx xxxxxxxx xxxxxxxxx; první xxxxxxx do 30. xxxxxx 1948 x xxxxx xx 30. xxxx 1948.
§37
(1) Xxxxxx, xx xxxxxxx xxxxxxx x xxxxxxx xxxxxxxxxxxx hospodářství, xxxxx je předmětem xxxxxxxxxx xxxx, není xxxxxxxxx xxxxxx xxxxx 1948, xxxxxxxx pro xxxxxxxx xxxx xxxxxxxxx x xxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxx x xxxxxxx xxxxxx, xx xxxxx předpisů xxx xxxxxxxx x xxxxxxxxxxxx.
(2) Xxxxxxx xxxxxxx x zemědělskému hospodářství, xxxxx xxxx předmětem xxxxxxxxxx xxxx, nejsou xxxxxxxxx berním xxxxx 1948 xxxxxxxxx xxxxxxxxx xxxx podle xxxxxx x přímých xxxxxx, xx xxxxx předpisů xxx xxxxxxxx a xxxxxxxxxxxx. Xxxx-xx xxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxx xxxxx XX xxxxx xxxxxx.
(3) Xxxxx xx xxx 21. února 1946, č. 31 Sb., x xxxx x obratu, xx xxxxxxxxxx počínajíc rokem 1947 xx xxxxxx, xxxxx xxxxxxx osoby xxxxxxxxxxx xxxxxxxxxx xxxx xx 31. xxxxxxxx 1946 xx xxxxxxx x xxxxxx xxxxxxxxx x rámci xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx i xx cenu xxxxxxx xxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx x ceny xxxxxxx x xxxxxxxxx xxxx xxxxxxxxxxx záznamní povinnosti xxxxx části xxxxx, xxxxxx I xxxxxxxx xxxxxxxx ze xxx 29. xxxxxx 1941, x. 297 Xx., x xxxxxxxxxx povinnostech xxx xxxxx xxxxxx x xxxxxxxx. Použivatelnost xxxxxxxxxx §2 xxxxxx xxxxxxxx nařízení xx xxxxxxx.
(4) Xxxx xxxxxxxxxx xxxxxxxx (xxxxxxxx xxxx xxxxxxxxx) podle zákona xx xxx 31. xxxxx 1947, č. 185 Sb., x mimořádné jednorázové xxxxx x x xxxxxxxxx xxxxx x xxxxxxxxxx xxxxxxxxx na xxxxxxx, x xxxx xxxxxxxxxxxxx zemědělské xxxx xx rozumí xxxxxx (xxxxxx), xxxxx xx xxx x xxxxxx xxxx xxxxxxxx dani xxxxxxxxx (xxxxxxxx pro xxxxxxxx xxxx xxxxxxxxx), xxxxx xxxxxxx osoby xxxxxxxxxxx zemědělské xxxx. Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxx §3 odst. 1 písm. x) xxxxxx č. 185/1947 Xx. vyměří xx x xxxxxx xxxxxxxxx x z daně, xxxxx xx xxxxxxxx xx xxxxxx zjištěný xxxxx předchozí xxxx, xxxxx xxxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx.
§38
(1) Xxxxx xx xxx 19. xxxxx 1946, č. 30 Sb., x xxxx xxxxxx xxxxxxxxxxxxxxxx xxxxx v xxxxx xxxxxxxxx daní x xxxxxxxx xxxxxxxxxx monopolů, xx xxxxxxxx takto:
1. x §41 xxxx. 5 xxxx xxxx xx xxxxxxxx xx xxxxx "... xxxxxxx xxx z xxxxxx", xxxxx xxxxx "xxxx xxxxxxxxx xxxxxxxxxx dani",
2. §41 xxxx. 6 xx xxxxxxxx xxxxx - třetí - xxxxx xxxxxx xxxxx" "Xxxxxxxxxx xxxxxxxxxxxxxxx vět xx xxxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x xxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, uzenářskou xxxx xxxxxxxxxx."
(2) Xxxxx xx xxx 14. dubna 1920, x. 262 Xx., x xxxx x xxxx, xx xxxxx předpisů jej xxxxxxxx x xxxxxxxxxxxx, xx xxxxxxxx takto:
1. x §1 odst. 2 prvé xxxx xx zařazují xx xxxxx "... platiti xxx x xxxxxx" xxxxx xxxxx "xxxx xxxxxxxxx xxxxxxxxxx xxxx",
2. §1 odst. 3 xx xxxxxxxx další - xxxxxxx - xxxxx tohoto xxxxx: "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, i když xxxxxxxxx také živnost xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
§39
(1) Xxxxx pozemkové xxxx podle §105 xxxx. 1 xxxxxx x přímých xxxxxx xx xxxxxxx xxxxxxxxx xxxxxx xxxxx 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx pozemků xxxxxxx xxxx zaznamenaní do xxxxxxxxxxx xxxxxxxx xxxx xxxxxxx oznámiti xx 60 xxx ode xxx xxxxxxxxx tohoto xxxxxx pozemky, xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, xxx xx xxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxxxx xxxx x xxxxxx xxxxxx xxxxxxx ministerstvo xxxxxxx.
(3) Xxxxxxxxxx §327 odst. 1 věty xxxxx xxxxxx x xxxxxxx xxxxxx xx xxxxxxx; xxxxxxx xx xx xxxxxxxxx při xxxxxxxx xxxxxxxxx xxxx na xxxxx xxx 1947.
§40
X případech tímto xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxx x přímých daních, xx xxxxx xxxxxxxx xxx xxxxxxxx a xxxxxxxxxxxx; pokud xxx x xxxxxxxx z xxxxxxxx, xxxxx obdobně xxxxxxxxxx zákona č. 31/1946 Sb.
§41
Xxxxx xxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx; xxxxx však xxx xxxxxxxxxxx xxx xx xxxx xx rok 1947; xxxxxxx xxx xxxxxxx xxxxxxx.
Xx. Beneš x. x.
Xxxxxxxx x. x.
Xx. Xxxxxxxx x. x.
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx | 30 Xxx |
| x xx | xxxx xxxxxxxxxx daň Xxx: | |||||
| 1 | - | - | 80 | 80 | 90 | 90 |
| 2 | 210 | 230 | 240 | 260 | 270 | 280 |
| 3 | 350 | 400 | 440 | 470 | 500 | 530 |
| 4 | 510 | 580 | 630 | 690 | 740 | 790 |
| 5 | 640 | 760 | 860 | 940 | 1.010 | 1.070 |
| 6 | 800 | 950 | 1.060 | 1.170 | 1.270 | 1.370 |
| 7 | 950 | 1.120 | 1.290 | 1.430 | 1.550 | 1.670 |
| 8 | 1.080 | 1.320 | 1.510 | 1.670 | 1.830 | 1.980 |
| 9 | 1.220 | 1.500 | 1.720 | 1.930 | 2.130 | 2.310 |
| 10 | 1.370 | 1.680 | 1.950 | 2.210 | 2.430 | 2.630 |
| 11 | 1.500 | 1.860 | 2.190 | 2.470 | 2.730 | 2.990 |
| 12 | 1.630 | 2.060 | 2.420 | 2.740 | 3.050 | 3.330 |
| 13 | 1.750 | 2.250 | 2.650 | 3.030 | 3.370 | 3.700 |
| 14 | 1.890 | 2.430 | 2.900 | 3.310 | 3.700 | 4.070 |
| 15 | 2.030 | 2.620 | 3.140 | 3.600 | 4.040 | 4.440 |
| 16 | 2.170 | 2.820 | 3.380 | 3.900 | 4.380 | 4.850 |
| 17 | 2.300 | 3.020 | 3.630 | 4.210 | 4.740 | 5.270 |
| 18 | 2.430 | 3.220 | 3.900 | 4.500 | 5.120 | 5.690 |
| 19 | 2.550 | 3.410 | 4.160 | 4.840 | 5.500 | 6.140 |
| 20 | 2.690 | 3.610 | 4.410 | 5.180 | 5.890 | 6.620 |
| 21 | 2.830 | 3.830 | 4.690 | 5.520 | 6.320 | 7.090 |
| 22 | 2.970 | 4.040 | 4.980 | 5.860 | 6.750 | 7.590 |
| 23 | 3.110 | 4.250 | 5.270 | 6.240 | 7.170 | 8.120 |
| 24 | 3.240 | 4.450 | 5.560 | 6.630 | 7.650 | 8.650 |
| 25 | 3.380 | 4.670 | 5.850 | 7.000 | 8.130 | 9.210 |
| 26 | 3.510 | 4.910 | 6.190 | 7.400 | 8.610 | 9.800 |
| 27 | 3.660 | 5.150 | 6.510 | 7.830 | 9.110 | 10.390 |
| 28 | 3.800 | 5.380 | 6.840 | 8.260 | 9.650 | 11.000 |
| 29 | 3.950 | 5.610 | 7.160 | 8.680 | 10.190 | 11.670 |
| 30 | 4.100 | 5.850 | 7.520 | 9.130 | 10.720 | 12.320 |
| 31 | 4.240 | 6.120 | 7.890 | 9.620 | 11.320 | 12.990 |
| 32 | 4.380 | 6.380 | 8.260 | 10.090 | 11.910 | 13.720 |
| 33 | 4.530 | 6.650 | 8.630 | 10.570 | 12.520 | 14.460 |
| 34 | 4.690 | 6.920 | 9.010 | 11.080 | 13.140 | 15.190 |
| 35 | 4.850 | 7.180 | 9.420 | 11.620 | 13.810 | 15.990 |
| 36 | 5.020 | 7.470 | 9.830 | 12.150 | 14.470 | 16.800 |
| 37 | 5.180 | 7.770 | 10.250 | 12.690 | 15.140 | 17.600 |
| 38 | 5.340 | 8.070 | 10.660 | 13.250 | 15.850 | 18.460 |
| 39 | 5.510 | 8.360 | 11.100 | 13.850 | 16.590 | 19.350 |
| 40 | 5.670 | 8.660 | 11.560 | 14.440 | 17.330 | 20.240 |
| 41 | 5.830 | 8.960 | 12.020 | 15.030 | 18.070 | 21.150 |
| 42 | 6.020 | 9.300 | 12.480 | 15.660 | 18.890 | 22.130 |
| 43 | 6.200 | 9.630 | 12.940 | 16.320 | 19.700 | 23.110 |
| 44 | 6.390 | 9.970 | 13.460 | 16.980 | 20.510 | 24.090 |
| 45 | 6.570 | 10.300 | 13.970 | 17.630 | 21.360 | 25.140 |
| 46 | 6.750 | 10.630 | 14.480 | 18.320 | 22.250 | 26.220 |
| 47 | 6.940 | 10.980 | 14.990 | 19.050 | 23.140 | 27.290 |
| 48 | 7.120 | 11.360 | 15.520 | 19.770 | 24.040 | 28.400 |
| 49 | 7.310 | 11.730 | 16.090 | 20.490 | 24.990 | 29.570 |
| 50 | 7.520 | 12.110 | 16.660 | 21.240 | 25.970 | 30.740 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx činí xxxxxxxxxx xxx za xxxxx xxxxx hektar Kčs: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Tabulka xxxxxxxxxx daně pro xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 35 Xxx | 40 Xxx | 45 Xxx | 50 Xxx | 55 Xxx | 60 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||||
| 1 | 100 | 100 | 110 | 110 | 120 | 120 |
| 2 | 290 | 310 | 320 | 340 | 350 | 360 |
| 3 | 560 | 580 | 600 | 620 | 640 | 670 |
| 4 | 840 | 890 | 930 | 960 | 1.000 | 1.040 |
| 5 | 1.130 | 1.190 | 1.260 | 1.320 | 1.380 | 1.440 |
| 6 | 1.460 | 1.540 | 1.620 | 1.700 | 1.770 | 1.840 |
| 7 | 1.770 | 1.890 | 2.000 | 2.110 | 2.210 | 2.300 |
| 8 | 2.130 | 2.270 | 2.400 | 2.520 | 2.640 | 2.770 |
| 9 | 2.480 | 2.640 | 2.810 | 2.970 | 3.120 | 3.270 |
| 10 | 2.850 | 3.050 | 3.240 | 3.420 | 3.600 | 3.780 |
| 11 | 3.230 | 3.450 | 3.680 | 3.900 | 4.120 | 4.320 |
| 12 | 3.610 | 3.880 | 4.140 | 4.390 | 4.630 | 4.890 |
| 13 | 4.000 | 4.320 | 4.600 | 4.910 | 5.210 | 5.490 |
| 14 | 4.420 | 4.770 | 5.130 | 5.460 | 5.780 | 6.130 |
| 15 | 4.860 | 5.260 | 5.640 | 6.030 | 6.430 | 6.810 |
| 16 | 5.310 | 5.750 | 6.210 | 6.650 | 7.070 | 7.510 |
| 17 | 5.760 | 6.290 | 6.790 | 7.260 | 7.780 | 8.270 |
| 18 | 6.270 | 6.840 | 7.380 | 7.960 | 8.500 | 9.040 |
| 19 | 6.780 | 7.400 | 8.040 | 8.650 | 9.270 | 9.890 |
| 20 | 7.300 | 8.020 | 8.690 | 9.390 | 10.080 | 10.740 |
| 21 | 7.870 | 8.630 | 9.400 | 10.160 | 10.900 | 11.680 |
| 22 | 8.450 | 9.280 | 10.130 | 10.940 | 11.800 | 12.620 |
| 23 | 9.030 | 9.970 | 10.860 | 11.800 | 12.700 | 13.640 |
| 24 | 9.670 | 10.660 | 11.680 | 12.660 | 13.680 | 14.690 |
| 25 | 10.310 | 11.410 | 12.490 | 13.590 | 14.680 | 15.780 |
| 26 | 10.970 | 12.170 | 13.340 | 14.540 | 15.720 | 16.940 |
| 27 | 11.680 | 12.940 | 14.250 | 15.510 | 16.830 | 18.100 |
| 28 | 12.400 | 13.790 | 15.150 | 16.560 | 17.930 | 19.370 |
| 29 | 13.130 | 14.640 | 16.130 | 17.620 | 19.150 | 20.650 |
| 30 | 13.920 | 15.500 | 17.130 | 18.740 | 20.360 | 22.010 |
| 31 | 14.720 | 16.450 | 18.140 | 19.900 | 21.640 | 23.420 |
| 32 | 15.530 | 17.380 | 19.240 | 21.060 | 22.980 | 24.860 |
| 33 | 16.410 | 18.360 | 20.340 | 22.350 | 24.330 | 26.400 |
| 34 | 17.290 | 19.390 | 21.490 | 23.620 | 25.790 | 27.930 |
| 35 | 18.180 | 20.430 | 22.690 | 24.950 | 27.250 | 29.600 |
| 36 | 19.150 | 21.510 | 23.900 | 26.340 | 28.790 | 31.260 |
| 37 | 20.110 | 22.650 | 25.190 | 27.730 | 30.380 | 33.020 |
| 38 | 21.090 | 23.780 | 26.500 | 29.240 | 31.990 | 34.830 |
| 39 | 22.150 | 24.980 | 27.820 | 30.760 | 33.720 | 36.670 |
| 40 | 23.210 | 26.220 | 29.260 | 32.320 | 35.440 | 38.580 |
| 41 | 24.270 | 27.460 | 30.690 | 33.960 | 37.240 | 40.490 |
| 42 | 25.430 | 28.780 | 32.160 | 35.600 | 39.060 | 42.450 |
| 43 | 26.590 | 30.130 | 33.720 | 37.320 | 40.900 | 44.420 |
| 44 | 27.750 | 31.480 | 35.280 | 39.060 | 42.780 | 46.420 |
| 45 | 29.010 | 32.930 | 36.880 | 40.810 | 44.660 | 48.440 |
| 46 | 30.270 | 34.400 | 38.530 | 42.600 | 46.580 | 50.460 |
| 47 | 31.530 | 35.870 | 40.180 | 44.390 | 48.510 | 52.530 |
| 48 | 32.880 | 37.410 | 41.870 | 46.210 | 50.450 | 54.600 |
| 49 | 34.250 | 38.960 | 43.570 | 48.050 | 52.430 | 56.650 |
| 50 | 35.620 | 40.520 | 45.270 | 49.890 | 54.400 | 58.710 |
| Xxx xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx xxxx xxxxxxxxxx daň xx xxxxx xxxxx xxxxxx Xxx: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 65 Xxx | 70 Xxx | 75 Xxx | 80 Xxx a xxxx |
| x xx | xxxx xxxxxxxxxx daň Xxx: | |||
| 1 | 120 | 130 | 130 | 130 |
| 2 | 370 | 390 | 400 | 410 |
| 3 | 690 | 720 | 740 | 760 |
| 4 | 1.070 | 1.100 | 1.130 | 1.170 |
| 5 | 1.490 | 1.540 | 1.590 | 1.640 |
| 6 | 1.920 | 2.000 | 2.070 | 2.150 |
| 7 | 2.400 | 2.490 | 2.570 | 2.670 |
| 8 | 2.900 | 3.020 | 3.130 | 3.240 |
| 9 | 3.410 | 3.550 | 3.700 | 3.840 |
| 10 | 3.960 | 4.130 | 4.300 | 4.460 |
| 11 | 4.510 | 4.730 | 4.940 | 5.150 |
| 12 | 5.140 | 5.380 | 5.610 | 5.840 |
| 13 | 5.760 | 6.060 | 6.350 | 6.640 |
| 14 | 6.470 | 6.800 | 7.110 | 7.440 |
| 15 | 7.170 | 7.560 | 7.950 | 8.320 |
| 16 | 7.960 | 8.390 | 8.800 | 9.240 |
| 17 | 8.740 | 9.240 | 9.740 | 10.220 |
| 18 | 9.610 | 10.160 | 10.690 | 11.250 |
| 19 | 10.490 | 11.110 | 11.740 | 12.350 |
| 20 | 11.440 | 12.140 | 12.800 | 13.500 |
| 21 | 12.430 | 13.180 | 13.960 | 14.720 |
| 22 | 13.170 | 14.320 | 15.140 | 16.000 |
| 23 | 14.560 | 15.460 | 16.420 | 17.340 |
| 24 | 15.690 | 16.720 | 17.720 | 18.760 |
| 25 | 16.890 | 17.970 | 19.120 | 20.230 |
| 26 | 18.110 | 19.350 | 20.550 | 21.780 |
| 27 | 19.430 | 20.730 | 22.070 | 23.400 |
| 28 | 20.760 | 22.220 | 23.640 | 25.090 |
| 29 | 22.200 | 23.730 | 25.290 | 26.860 |
| 30 | 23.650 | 25.340 | 27.000 | 28.700 |
| 31 | 25.190 | 26.990 | 28.800 | 30.630 |
| 32 | 26.780 | 28.710 | 30.660 | 32.620 |
| 33 | 28.430 | 30.520 | 32.600 | 34.730 |
| 34 | 30.160 | 32.370 | 34.620 | 36.860 |
| 35 | 31.900 | 34.320 | 36.680 | 39.070 |
| 36 | 33.780 | 36.290 | 38.820 | 41.310 |
| 37 | 35.660 | 38.360 | 40.970 | 43.580 |
| 38 | 37.630 | 40.420 | 43.170 | 45.880 |
| 39 | 39.620 | 42.550 | 45.380 | 48.220 |
| 40 | 41.640 | 44.670 | 47.640 | 50.560 |
| 41 | 43.690 | 46.840 | 49.900 | 52.950 |
| 42 | 45.750 | 49.030 | 52.210 | 55.340 |
| 43 | 47.850 | 51.240 | 54.530 | 57.720 |
| 44 | 49.960 | 53.470 | 56.830 | 60.090 |
| 45 | 52.110 | 55.700 | 59.130 | 62.440 |
| 46 | 54.260 | 57.920 | 61.410 | 64.790 |
| 47 | 56.400 | 60.140 | 63.680 | 67.100 |
| 48 | 58.540 | 62.330 | 65.930 | 69.400 |
| 49 | 60.670 | 64.530 | 68.170 | 71.660 |
| 50 | 62.780 | 66.690 | 70.380 | 73.910 |
| Xxx celkové xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx další xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Xxxxxxx xxxxxxxxxx xxxx xxx obilnářskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Kčs | 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 celkové xxxxxx všech pozemků xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Xxxxxxx zemědělské xxxx xxx obilnářskou xxxxxx
| Xxx celkové výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 30 Xxx | 35 Xxx | 40 Xxx | 45 Xxx | 50 Kčs |
| v xx | xxxx xxxxxxxxxx xxx Kčs: | ||||
| 1 | - | - | - | - | - |
| 2 | 200 | 210 | 220 | 220 | 230 |
| 3 | 370 | 380 | 400 | 420 | 430 |
| 4 | 550 | 580 | 600 | 620 | 640 |
| 5 | 750 | 800 | 840 | 880 | 910 |
| 6 | 970 | 1.020 | 1.070 | 1.110 | 1.160 |
| 7 | 1.170 | 1.250 | 1.320 | 1.390 | 1.450 |
| 8 | 1.410 | 1.490 | 1.580 | 1.660 | 1.730 |
| 9 | 1.630 | 1.730 | 1.830 | 1.940 | 2.040 |
| 10 | 1.850 | 1.990 | 2.120 | 2.240 | 2.350 |
| 11 | 2.100 | 2.250 | 2.390 | 2.530 | 2.660 |
| 12 | 2.340 | 2.510 | 2.680 | 2.840 | 3.000 |
| 13 | 2.580 | 2.790 | 2.980 | 3.160 | 3.340 |
| 14 | 2.840 | 3.070 | 3.280 | 3.480 | 3.690 |
| 15 | 3.110 | 3.350 | 3.580 | 3.820 | 4.050 |
| 16 | 3.360 | 3.630 | 3.910 | 4.170 | 4.410 |
| 17 | 3.630 | 3.940 | 4.230 | 4.500 | 4.800 |
| 18 | 3.910 | 4.240 | 4.550 | 4.880 | 5.210 |
| 19 | 4.180 | 4.530 | 4.910 | 5.270 | 5.610 |
| 20 | 4.460 | 4.870 | 5.270 | 5.650 | 6.040 |
| 21 | 4.760 | 5.210 | 5.630 | 6.070 | 6.500 |
| 22 | 5.070 | 5.550 | 6.020 | 6.500 | 6.960 |
| 23 | 5.380 | 5.890 | 6.430 | 6.930 | 7.430 |
| 24 | 5.690 | 6.270 | 6.830 | 7.380 | 7.950 |
| 25 | 6.030 | 6.650 | 7.240 | 7.860 | 8.460 |
| 26 | 6.380 | 7.030 | 7.690 | 8.350 | 8.970 |
| 27 | 6.730 | 7.430 | 8.150 | 8.830 | 9.530 |
| 28 | 7.070 | 7.860 | 8.600 | 9.370 | 10.120 |
| 29 | 7.440 | 8.280 | 9.080 | 9.910 | 10.690 |
| 30 | 7.840 | 8.710 | 9.590 | 10.450 | 11.320 |
| 31 | 8.230 | 9.160 | 10.100 | 11.020 | 11.960 |
| 32 | 8.620 | 9.630 | 10.610 | 11.620 | 12.600 |
| 33 | 9.030 | 10.110 | 11.160 | 12.230 | 13.270 |
| 34 | 9.470 | 10.580 | 11.730 | 12.830 | 13.980 |
| 35 | 9.910 | 11.090 | 12.290 | 13.490 | 14.690 |
| 36 | 10.340 | 11.620 | 12.860 | 14.160 | 15.400 |
| 37 | 10.780 | 12.150 | 13.490 | 14.830 | 16.190 |
| 38 | 11.270 | 12.680 | 14.120 | 15.520 | 16.970 |
| 39 | 11.760 | 13.240 | 14.750 | 16.260 | 17.750 |
| 40 | 12.250 | 13.840 | 15.380 | 17.010 | 18.590 |
| 41 | 12.740 | 14.420 | 16.080 | 17.750 | 19.460 |
| 42 | 13.260 | 15.010 | 16.780 | 18.540 | 20.320 |
| 43 | 13.810 | 15.630 | 17.480 | 19.360 | 21.200 |
| 44 | 14.350 | 16.280 | 18.190 | 20.170 | 22.150 |
| 45 | 14.900 | 16.940 | 18.970 | 20.990 | 23.090 |
| 46 | 15.450 | 17.590 | 19.730 | 21.890 | 24.040 |
| 47 | 16.050 | 18.260 | 20.500 | 22.790 | 25.060 |
| 48 | 16.660 | 18.980 | 21.300 | 23.680 | 26.090 |
| 49 | 17.260 | 19.700 | 22.150 | 24.600 | 27.130 |
| 50 | 17.860 | 20.420 | 22.990 | 25.590 | 28.190 |
| Při xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx xxxx zemědělská xxx xx xxxxx xxxxx hektar Xxx: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxxxx oblast
| Při celkové xxxxxx | xxx průměrném katastrálním xxxxxxx xxxxx pozemků | |||
| všech xxxxxxx | 55 Kčs | 60 Xxx | 65 Xxx | 70 Xxx x xxxx |
| x xx | xxxx zemědělská xxx Xxx: | |||
| 1 | - | - | 70 | 70 |
| 2 | 240 | 240 | 250 | 250 |
| 3 | 450 | 460 | 480 | 490 |
| 4 | 670 | 700 | 720 | 750 |
| 5 | 950 | 980 | 1.010 | 1.040 |
| 6 | 1.210 | 1.260 | 1.310 | 1.360 |
| 7 | 1.510 | 1.570 | 1.630 | 1.680 |
| 8 | 1.800 | 1.880 | 1.960 | 2.040 |
| 9 | 2.140 | 2.230 | 2.320 | 2.400 |
| 10 | 2.460 | 2.560 | 2.670 | 2.790 |
| 11 | 2.800 | 2.940 | 3.060 | 3.180 |
| 12 | 3.160 | 3.300 | 3.440 | 3.580 |
| 13 | 3.500 | 3.680 | 3.850 | 4.020 |
| 14 | 3.890 | 4.080 | 4.270 | 4.440 |
| 15 | 4.270 | 4.470 | 4.690 | 4.920 |
| 16 | 4.650 | 4.910 | 5.160 | 5.400 |
| 17 | 5.080 | 5.360 | 5.620 | 5.890 |
| 18 | 5.510 | 5.800 | 6.130 | 6.440 |
| 19 | 5.950 | 6.310 | 6.650 | 6.980 |
| 20 | 6.430 | 6.810 | 7.170 | 7.560 |
| 21 | 6.910 | 7.320 | 7.750 | 8.170 |
| 22 | 7.410 | 7.890 | 8.340 | 8.750 |
| 23 | 7.950 | 8.450 | 8.930 | 9.450 |
| 24 | 8.490 | 9.020 | 9.590 | 10.130 |
| 25 | 9.040 | 9.660 | 10.240 | 10.820 |
| 26 | 9.640 | 10.290 | 10.910 | 11.580 |
| 27 | 10.240 | 10.930 | 11.640 | 12.340 |
| 28 | 10.850 | 11.630 | 12.370 | 13.120 |
| 29 | 11.520 | 12.330 | 13.120 | 13.960 |
| 30 | 12.190 | 13.040 | 13.940 | 14.800 |
| 31 | 12.860 | 13.830 | 14.750 | 15.680 |
| 32 | 13.600 | 14.600 | 15.580 | 16.610 |
| 33 | 14.350 | 15.390 | 16.480 | 17.550 |
| 34 | 15.090 | 16.250 | 17.380 | 18.530 |
| 35 | 15.890 | 17.110 | 18.300 | 19.550 |
| 36 | 16.710 | 17.970 | 19.290 | 20.580 |
| 37 | 17.530 | 18.920 | 20.270 | 21.660 |
| 38 | 18.390 | 19.860 | 21.290 | 22.790 |
| 39 | 19.300 | 20.810 | 22.370 | 23.910 |
| 40 | 20.200 | 21.840 | 23.450 | 25.110 |
| 41 | 21.120 | 22.870 | 24.570 | 26.340 |
| 42 | 22.120 | 23.910 | 25.750 | 27.570 |
| 43 | 23.110 | 25.020 | 26.930 | 28.890 |
| 44 | 24.100 | 26.160 | 28.140 | 30.230 |
| 45 | 25.180 | 27.290 | 29.430 | 31.560 |
| 46 | 26.260 | 28.480 | 30.720 | 33.000 |
| 47 | 27.350 | 29.720 | 32.030 | 34.460 |
| 48 | 28.490 | 30.950 | 33.430 | 35.910 |
| 49 | 29.670 | 32.230 | 34.830 | 37.440 |
| 50 | 30.860 | 33.570 | 36.240 | 38.980 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx každý xxxxx xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Kčs |
| v xx | xxxx xxxxxxxxxx daň Xxx: | |||
| 1 | - | - | - | - |
| 2 | 80 | 100 | 110 | 120 |
| 3 | 180 | 200 | 220 | 240 |
| 4 | 260 | 300 | 340 | 370 |
| 5 | 370 | 440 | 490 | 530 |
| 6 | 480 | 560 | 620 | 690 |
| 7 | 590 | 690 | 790 | 880 |
| 8 | 700 | 850 | 960 | 1.060 |
| 9 | 830 | 990 | 1.120 | 1.250 |
| 10 | 940 | 1.130 | 1.310 | 1.460 |
| 11 | 1.060 | 1.290 | 1.490 | 1.660 |
| 12 | 1.170 | 1.450 | 1.670 | 1.870 |
| 13 | 1.300 | 1.610 | 1.850 | 2.100 |
| 14 | 1.420 | 1.750 | 2.060 | 2.320 |
| 15 | 1.540 | 1.920 | 2.250 | 2.540 |
| 16 | 1.650 | 2.090 | 2.440 | 2.780 |
| 17 | 1.760 | 2.250 | 2.640 | 3.020 |
| 18 | 1.880 | 2.410 | 2.850 | 3.250 |
| 19 | 2.010 | 2.560 | 3.060 | 3.480 |
| 20 | 2.130 | 2.740 | 3.270 | 3.740 |
| 21 | 2.250 | 2.910 | 3.470 | 4.000 |
| 22 | 2.360 | 3.080 | 3.690 | 4.250 |
| 23 | 2.480 | 3.250 | 3.910 | 4.490 |
| 24 | 2.590 | 3.420 | 4.130 | 4.770 |
| 25 | 2.720 | 3.590 | 4.340 | 5.050 |
| 26 | 2.840 | 3.770 | 4.550 | 5.330 |
| 27 | 2.970 | 3.950 | 4.800 | 5.610 |
| 28 | 3.090 | 4.130 | 5.040 | 5.890 |
| 29 | 3.210 | 4.300 | 5.280 | 6.210 |
| 30 | 3.320 | 4.480 | 5.520 | 6.520 |
| 31 | 3.440 | 4.660 | 5.760 | 6.830 |
| 32 | 3.560 | 4.860 | 6.020 | 7.130 |
| 33 | 3.690 | 5.060 | 6.290 | 7.470 |
| 34 | 3.810 | 5.250 | 6.560 | 7.810 |
| 35 | 3.940 | 5.450 | 6.830 | 8.160 |
| 36 | 4.060 | 5.640 | 7.090 | 8.500 |
| 37 | 4.190 | 5.840 | 7.370 | 8.840 |
| 38 | 4.310 | 6.060 | 7.670 | 9.220 |
| 39 | 4.430 | 6.270 | 7.970 | 9.610 |
| 40 | 4.550 | 6.490 | 8.260 | 9.990 |
| 41 | 4.690 | 6.710 | 8.560 | 10.370 |
| 42 | 4.830 | 6.920 | 8.850 | 10.750 |
| 43 | 4.960 | 7.130 | 9.180 | 11.170 |
| 44 | 5.100 | 7.360 | 9.510 | 11.590 |
| 45 | 5.240 | 7.600 | 9.840 | 12.020 |
| 46 | 5.370 | 7.840 | 10.170 | 12.440 |
| 47 | 5.500 | 8.080 | 10.490 | 12.860 |
| 48 | 5.640 | 8.320 | 10.820 | 13.320 |
| 49 | 5.770 | 8.560 | 11.190 | 13.790 |
| 50 | 5.920 | 8.810 | 11.550 | 14.260 |
| Xxx celkové xxxxxx xxxxx xxxxxxx nad 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx pozemků | 25 Kčs | 30 Xxx | 35 Kčs | 40 Xxx x xxxx |
| x ha | činí xxxxxxxxxx xxx Xxx: | |||
| 1 | - | - | - | - |
| 2 | 130 | 140 | 150 | 150 |
| 3 | 250 | 260 | 270 | 280 |
| 4 | 400 | 430 | 450 | 480 |
| 5 | 570 | 600 | 630 | 670 |
| 6 | 750 | 810 | 860 | 910 |
| 7 | 950 | 1.020 | 1.080 | 1.140 |
| 8 | 1.140 | 1.240 | 1.330 | 1.420 |
| 9 | 1.380 | 1.490 | 1.590 | 1.680 |
| 10 | 1.600 | 1.720 | 1.840 | 1.970 |
| 11 | 1.820 | 1.980 | 2.140 | 2.280 |
| 12 | 2.070 | 2.250 | 2.420 | 2.570 |
| 13 | 2.320 | 2.510 | 2.710 | 2.910 |
| 14 | 2.560 | 2.810 | 3.030 | 3.240 |
| 15 | 2.820 | 3.090 | 3.330 | 3.570 |
| 16 | 3.090 | 3.370 | 3.650 | 3.930 |
| 17 | 3.350 | 3.670 | 3.990 | 4.280 |
| 18 | 3.620 | 3.990 | 4.320 | 4.640 |
| 19 | 3.910 | 4.290 | 4.660 | 5.050 |
| 20 | 4.190 | 4.600 | 5.030 | 5.440 |
| 21 | 4.470 | 4.950 | 5.410 | 5.840 |
| 22 | 4.770 | 5.290 | 5.770 | 6.290 |
| 23 | 5.090 | 5.630 | 6.190 | 6.730 |
| 24 | 5.400 | 6.000 | 6.600 | 7.170 |
| 25 | 5.710 | 6.380 | 7.010 | 7.660 |
| 26 | 6.050 | 6.760 | 7.450 | 8.150 |
| 27 | 6.400 | 7.140 | 7.910 | 8.650 |
| 28 | 6.750 | 7.560 | 8.370 | 9.160 |
| 29 | 7.090 | 7.990 | 8.830 | 9.720 |
| 30 | 7.460 | 8.410 | 9.330 | 10.260 |
| 31 | 7.850 | 8.830 | 9.850 | 10.810 |
| 32 | 8.240 | 9.300 | 10.360 | 11.420 |
| 33 | 8.620 | 9.770 | 10.870 | 12.030 |
| 34 | 9.020 | 10.250 | 11.440 | 12.630 |
| 35 | 9.450 | 10.710 | 12.010 | 13.270 |
| 36 | 9.880 | 11.230 | 12.580 | 13.950 |
| 37 | 10.310 | 11.760 | 13.160 | 14.620 |
| 38 | 10.740 | 12.280 | 13.790 | 15.280 |
| 39 | 11.210 | 12.800 | 14.420 | 16.020 |
| 40 | 11.690 | 13.360 | 15.040 | 16.760 |
| 41 | 12.160 | 13.940 | 15.700 | 17.490 |
| 42 | 12.630 | 14.520 | 16.390 | 18.250 |
| 43 | 13.130 | 15.090 | 17.080 | 19.060 |
| 44 | 13.650 | 15.710 | 17.760 | 19.870 |
| 45 | 14.180 | 16.340 | 18.490 | 20.680 |
| 46 | 14.700 | 16.980 | 19.250 | 21.540 |
| 47 | 15.230 | 17.610 | 20.010 | 22.420 |
| 48 | 15.800 | 18.270 | 20.760 | 23.310 |
| 49 | 16.380 | 18.970 | 21.560 | 24.190 |
| 50 | 16.950 | 19.670 | 22.390 | 25.150 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx hektar Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx pozemků | 5 Kčs | 10 Xxx | 15 Kčs | 20 Xxx | 25 Xxx | 30 Kčs |
| v xx | xxxx xxxxxxxxxx xxx Kčs: | |||||
| 1 | - | - | - | - | - | - |
| 2 | - | 70 | 80 | 90 | 100 | 110 |
| 3 | 140 | 160 | 180 | 190 | 200 | 210 |
| 4 | 210 | 240 | 260 | 270 | 290 | 310 |
| 5 | 270 | 320 | 360 | 400 | 430 | 460 |
| 6 | 360 | 420 | 470 | 510 | 550 | 590 |
| 7 | 440 | 520 | 580 | 620 | 680 | 730 |
| 8 | 520 | 600 | 680 | 760 | 830 | 900 |
| 9 | 590 | 700 | 810 | 900 | 980 | 1.050 |
| 10 | 660 | 810 | 930 | 1.030 | 1.120 | 1.210 |
| 11 | 750 | 920 | 1.050 | 1.160 | 1.280 | 1.390 |
| 12 | 830 | 1.010 | 1.160 | 1.310 | 1.440 | 1.560 |
| 13 | 910 | 1.110 | 1.290 | 1.460 | 1.600 | 1.730 |
| 14 | 980 | 1.210 | 1.420 | 1.600 | 1.760 | 1.920 |
| 15 | 1.050 | 1.320 | 1.550 | 1.740 | 1.930 | 2.120 |
| 16 | 1.120 | 1.430 | 1.670 | 1.890 | 2.110 | 2.310 |
| 17 | 1.200 | 1.530 | 1.790 | 2.060 | 2.290 | 2.500 |
| 18 | 1.280 | 1.630 | 1.930 | 2.210 | 2.460 | 2.700 |
| 19 | 1.360 | 1.730 | 2.070 | 2.370 | 2.640 | 2.920 |
| 20 | 1.440 | 1.840 | 2.210 | 2.520 | 2.840 | 3.130 |
| 21 | 1.510 | 1.960 | 2.350 | 2.690 | 3.030 | 3.330 |
| 22 | 1.590 | 2.070 | 2.480 | 2.860 | 3.220 | 3.550 |
| 23 | 1.660 | 2.180 | 2.620 | 3.030 | 3.410 | 3.780 |
| 24 | 1.730 | 2.290 | 2.770 | 3.200 | 3.610 | 4.010 |
| 25 | 1.800 | 2.400 | 2.920 | 3.370 | 3.820 | 4.230 |
| 26 | 1.880 | 2.510 | 3.060 | 3.540 | 4.020 | 4.460 |
| 27 | 1.960 | 2.620 | 3.210 | 3.730 | 4.230 | 4.700 |
| 28 | 2.040 | 2.740 | 3.350 | 3.920 | 4.440 | 4.960 |
| 29 | 2.120 | 2.860 | 3.500 | 4.100 | 4.650 | 5.220 |
| 30 | 2.200 | 2.980 | 3.660 | 4.280 | 4.890 | 5.480 |
| 31 | 2.280 | 3.100 | 3.820 | 4.460 | 5.120 | 5.730 |
| 32 | 2.350 | 3.220 | 3.980 | 4.660 | 5.360 | 6.010 |
| 33 | 2.430 | 3.340 | 4.140 | 4.870 | 5.590 | 6.300 |
| 34 | 2.500 | 3.450 | 4.290 | 5.080 | 5.820 | 6.590 |
| 35 | 2.580 | 3.850 | 4.450 | 5.290 | 6.090 | 6.880 |
| 36 | 2.660 | 3.710 | 4.610 | 5.490 | 6.360 | 7.170 |
| 37 | 2.750 | 3.840 | 4.790 | 5.700 | 6.620 | 7.490 |
| 38 | 2.830 | 3.970 | 4.970 | 5.920 | 6.880 | 7.820 |
| 39 | 2.920 | 4.090 | 5.150 | 6.160 | 7.140 | 8.150 |
| 40 | 3.000 | 4.220 | 5.330 | 6.390 | 7.430 | 8.470 |
| 41 | 3.080 | 4.350 | 5.510 | 6.630 | 7.730 | 8.800 |
| 42 | 3.160 | 4.470 | 5.690 | 6.860 | 8.030 | 9.150 |
| 43 | 3.240 | 4.610 | 5.870 | 7.100 | 8.320 | 9.520 |
| 44 | 3.330 | 4.750 | 6.080 | 7.340 | 8.620 | 9.880 |
| 45 | 3.410 | 4.900 | 6.280 | 7.610 | 8.920 | 10.250 |
| 46 | 3.490 | 5.040 | 6.480 | 7.870 | 9.250 | 10.620 |
| 47 | 3.570 | 5.190 | 6.680 | 8.140 | 9.590 | 11.000 |
| 48 | 3.670 | 5.330 | 6.890 | 8.400 | 9.920 | 11.410 |
| 49 | 3.760 | 5.480 | 7.090 | 8.670 | 10.250 | 11.820 |
| 50 | 3.840 | 5.620 | 7.290 | 8.930 | 10.580 | 12.230 |
| Při xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx činí xxxxxxxxxx xxx xx každý xxxxx xxxxxx Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | Xxx xxxxxxx xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||
| x ha | 35 Xxx | 40 Xxx x xxxx | x xx | 35 Kčs | 40 Xxx x xxxx |
| xxxx xxxxxxxxxx xxx Xxx: | xxxx xxxxxxxxxx xxx Kčs: | ||||
| 1 | - | - | 28 | 5.470 | 5.960 |
| 2 | 110 | 120 | 29 | 5.740 | 6.300 |
| 3 | 220 | 230 | 30 | 6.050 | 6.640 |
| 4 | 340 | 350 | 31 | 6.370 | 6.970 |
| 5 | 480 | 510 | 32 | 6.680 | 7.320 |
| 6 | 620 | 650 | 33 | 7.000 | 7.700 |
| 7 | 780 | 830 | 34 | 7.320 | 8.080 |
| 8 | 950 | 1.010 | 35 | 7.670 | 8.460 |
| 9 | 1.110 | 1.180 | 36 | 8.030 | 8.830 |
| 10 | 1.300 | 1.390 | 37 | 8.380 | 9.250 |
| 11 | 1.490 | 1.590 | 38 | 8.730 | 9.680 |
| 12 | 1.680 | 1.780 | 39 | 9.110 | 10.100 |
| 13 | 1.870 | 2.010 | 40 | 9.510 | 10.530 |
| 14 | 2.080 | 2.230 | 41 | 9.910 | 10.970 |
| 15 | 2.290 | 2.450 | 42 | 10.300 | 11.450 |
| 16 | 2.490 | 2.680 | 43 | 10.700 | 11.920 |
| 17 | 2.720 | 2.930 | 44 | 11.130 | 12.400 |
| 18 | 2.950 | 3.170 | 45 | 11.570 | 12.870 |
| 19 | 3.170 | 3.410 | 46 | 12.020 | 13.390 |
| 20 | 3.400 | 3.670 | 47 | 12.460 | 13.920 |
| 21 | 3.630 | 3.930 | 48 | 12.900 | 14.450 |
| 22 | 3.880 | 4.200 | 49 | 13.390 | 14.970 |
| 23 | 4.130 | 4.460 | 50 | 13.880 | 15.520 |
| 24 | 4.370 | 4.750 | Při xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx xxxx | ||
| 25 | 4.630 | 5.050 | xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Xxxxxx předpis č. 49/1948 Xx. xxxxx xxxxxxxxx xxxx 14.4.1948.
Ke xxx xxxxxxxx právní xxxxxxx xxxxx xxxxx x xxxxxxxxx.
Xxxxxx xxxxxxx x. 49/1948 Xx. xxx zrušen právním xxxxxxxxx č. 77/1952 Sb. x xxxxxxxxx od 22.12.1952.
Xxxxx xxxxxxxxxxxx právních xxxxx xxxxxx xxxxxxxx xxxxxxxx x xxxxxxxx xxxx xxxxxxxxxxxxx, xxxxx xx xxxx xxxxxx xxxxxxxxx xxxxx shora xxxxxxxxx xxxxxxxx xxxxxxxx.