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 xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xx xxxxx xxxxxx:
Xxxxxx xxxxxxxxx
§1
(1) Xxxxxxxxxx xxxx podléhají xxxxxxx xxxxx, xxxxx xxxxxxxxx xx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xx xx xxxxxx xxxxxxxx xxxxxxx pozemků s xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx na xxxxxxx xxxx xxxxxxxxxx xxxxxxx osoba, xxxxxxx xxxxxxxxxx xxxx xxx, xxxxxxx-xx x xxx xxxxxx x xxxx xxxxx xxxxxxxxxx xxx xxxxx, pokud nestačí - xxxxx v xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx - xx xxxxxxx xxxxx. Tato xxxxxxxx nemusí xxxx xxxxxxx x xxxx xx 21 let xxxx x x xxxx, xxxxx x xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx pro xxxxx, xxxxx, xxxxxxxxxx nebo xxxxxxxxxx xxxxxxx xxxxxx, xxxxx jiné než x zaměstnaneckém xxxxxx.
(3) Xxxxxxxxx-xx zemědělské hospodářství xxxx xxxx fysických xxxx xxxxxxxx xx xxxxxxx účet (xx xx. xxxxxxx), xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. Xxx xxx xxxx xxxx xxxxxxx x xxxxx podmínka xxxxxxxxx x xxxxxxxx 2; xxxxxxx xxx stanovené xxxxx xxxxxxx. X xxxxxxx (xxxxx x xxxxxx) xx xxxxxxxxxxx, xxxxxx-xx xxxxx xxxxxxxxx, xx zemědělské hospodářství xxxxxxxxx xxxxxxxx xx xxxxxxx účet.
(4) Xxxxxxxxxxx (xxxxxxxxxxx) xxxxxxxxxxx xx xxxxxxxx xxx, xxxx xx xxxxxxxxxx xxx xx živu.
§2
(1) Xxxxxxxxxxx hospodářstvím xx xxxxxx xxxxx xxxxxxxxxxx xxxxxxxx a xxxx, xxxxx xxxxx xxxxxxxxxxx xxxxx x xxxxxx trvale xxxxxxxxxxx, xxxxxxxxx xxxx rybnikářství xxxx hlavnímu xxxxx, x xxxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxx x xxxxxxxxx xxxxxx.
(2) Provozují-li xxxxx uvedené v §1 dvě xxxx xxxx zemědělských xxxxxxxxxxxx, xxxxxxxx xx všechny xx xxxxx xxxxxxxxxx xxxxxxxxxxxx.
§3
X xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxx též:
1. xxxxxxxx výroba, pokud xx xxxxxxxx xx xxxxxxxxxx xxxxxxx vlastního xxxxxxxxxxxx x pokud xxxxxx xxxxxx xxxx xxxxxxxxx x xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx (pilami, mlýny, xxxxxxxxx, xxxxxxxx, lihovary, xxxxxxxxx x pod.) xxxx x xxxxx xxxxxxx xxxx provozována xx živnostensku x xxxxxxxxxxx xxxxxx (v xxxxxxxxxx, xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxxx, xxxxxxxxxxxxx xxxxxxx x xxx.);
2. xxxxxxxx xxxxxxxx xxxxxxxxxxx půdy, xxxxx nedochází x xxxxxxx xxxxxxxxxx, xx xxxxxxxx uvedených xxx x. 1;
3. prodej xxxxxxx vlastního xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx prodej x drobném, xxxxxxxxxxx xx xxxxxxxxxxxx v xxxxxxxxxx xxxx skladištích xxxxxx xxxxxxxxxx x xxxxxxxx k xxxxxxxxx xxxxx;
4. xxxxxxxx xxxxxxxxxx (xxxxxxxxxxx, xxxxx xx xxxx, xxxxx lnu x xxx.), provozovaná xxxxxx xxxxxxxxxxxxx x xxxxxxx xx živnostensku.
§4
Nerozhoduje, zda xx xxxxxxxxxx xxxxxxxxxxxx provozuje xx xxxx vlastní, xxxxxxxxxx xx xxxxxxxx xx obhospodařování na xxxxxxxx xxxxxx xxxxxxxx xxxxxx.
§5
Sdruží-li xx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx (§§1 xx 4) xx společnému xxxxxxxxxxx xxxxx zemědělských xxxxxxxxxxxx xx xxxxxxxxxxxx (družstvo) xxxx xxxx svépomocné xxxxxxxx x xxxxxxxxxxx xxxxxx xxxxx, xxxxxxxxx xxxxxxxxxx dani xxx, xxxx xx xxx xxxxxxxxxx xxxxxxxxxxxx provozovali xxxxxxxxxx xx xxxxxxx xxxx.
§6
Zdaňovací xxxxxx
Xxx xx xxxxxxxx xxxxxxxxxx za xxxxx xxxxxxxxxx xxx xx jeho xxxxxxxx.
Xxxxxx sazby
§7
(1) Xxx xx vyměřuje xxxxxxx xxxxxxxx x tabulkách xxxxxxxxxxx x tomuto xxxxxx.
(2) Pro stanovení xxxx jsou xxxxxxxx:
1. xxxxxxx oblast (xxxxxxxx, xxxxxxxxxx, bramborářská xx xxxxxxxxxxx), xx které xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx jeho xxxxxxxx xxxx, x
2. xxxxxxx xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx x xxxxxx xxxxxxxx xxxxxxxxxxx výtěžek xxxxx xxxxx dne 30. xxxxxx xxxxxxxxxx xxxx.
§8
(1) Pro xxxxxxxx, xx které xxxxxxx xxxxxxx leží zemědělské xxxxxxxxxxxx, xxxxx xxxxxx xxxxxxxx, jimiž se xxxxxx zemědělské xxxxxxx xxxxxxx.
(2) Jednotlivá xxxxxxxxxxx xxxxx, xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx býti xxxxxxxxx (§31 x. 3 a §30 x. 3) xx xx xxxxxxx oblasti, xxxxxx xxxxxxxx podmínkám xxxx xxxxxxxxxxxxx xxxxx, xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, ve skutečnosti xxxxxxxx.
§9
(1) Xxx xxxxxxxxx xxxxxxx xxxxxx všech xxxxxxx s xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxx xxxxxxx věnovaných xxxxxxxxx xxxxxx, vinné xxxx, xxxxxx xxxx xxxxxxx, nebo xxxxxxxxxx xxxxxxxxxxxx (xxxxxxxxxxxx x xxxxxxxxx), školkařství, xxxxxxxxxx x rybnikářství xxxxxxxx, xxxxx se xxxxxxx xxxxxxxx xxxxxxxx x §31.
(2) Xxxxxxxx katastrální xxxxxxx se xxxxxx, xxxx-xx se xxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxx skutečnou xxxxxxx v hektarech.
(3) Xxx stanovení celkové xxxxxx všech xxxxxxx x xxxxxxxxxxxx xxxxxxxx x xxxxxx celkového xxxxxxxxxxxxx výtěžku se xxxxxxxx x k xxxx xxxxxx ladem.
§10
(1) Xxx se xxxxxxxxx sníží, xxxx-xx x xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx věnovaných xxxxxxxxx více než 15 % celkové xxxxxx xxxxx pozemků x xxxxxxxxxxxx výtěžkem.
(2) Xxxxxxxx xxx xxxxxxx xxxx xxxxx xxxxxxxx 1 xxxxxxx xxxxxxx xxxxxxx x Xxxxxxx xxxxx.
§13
(1) Xxxxxxxxxxx xxxxxxxx x §1 xxxx. 2 xx daň xxxxx:
1. x 480 Xxx xx druhého xxxxx xxxxxxx založené xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx,
2. o 480 Xxx xx xxxxx xxxx,
3. x 540 Xxx xx druhé xxxx,
4. x 600 Xxx na třetí x xx xxxxx xxxxx dítě x
5. x 480 Xxx xx každého z xxxxxx.
(2) Xxxxx odstavce 1 xx xxxxxxxx:
x) x xxxxxxx xxxxx xxxxxxx a u xxxxxxxxxxx xxxx jen x xxx, které xxxx s poplatníkem xx spotřebním společenství, x
x) u xxxxxxxxx xxxx a x xxxxxx k xxx, xxxxx xxxx v xxxxxxxxxxxx xxxxxxxxxx.
(3) Stejně xxxx xxxx xxxxxxxx xx xxx xxxxxxx, xxxxxxxxxx, xxxxxxxxxx x xxxxxxxxx.
(4) Xxxxxx jako xxxx se posuzují xxx xxxxxxxxx xxxxxxxxxx, xxxxxxxxx synovci x xxxxxxxxx neteře xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(5) Xxxxxx xxxx xxxxxx xx xxxxxxxx xxx xxxxxxxxx, xxxxxxxxx xxxxxx, pěstouni, xxxxxx, snachy, tchán x xxxxxx xxxxxxxxxx xxxx jeho xxxxxxxx (xxxxxxx), xxxx-xx v xxxx xxxxxxxxxx.
(6) Xxxxxx xxxx rodiče xx xxxxxxxx xxx xxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxx x zletilé neteře xxxxxxxxxx nebo jeho xxxxxxxx (manžela), jsou-li xxxxx neschopni x x xxxx xxxxxxxxxx.
(7) Xxxxx, na xxxxx xx poplatníku xxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxx, xxxxxxxx se xxxx jako xxxxxxxxxxx xxxxxxxxxx.
(8) Xxxxxxxxxx xxxxxxxxxx xxxx s xxxxxxxxxxx xx xxxxxxxxxx společenství, xxxxx-xx xx jeho xxxxxxx xxxxxxx v xxxxx xxxxxxxxxx a xxxxxxxx z xxxxxx xxxxxxxxxx. Xxxxxxxxx společenství xxxx vyloučeno xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx. Xxx xxxxx xxxx však xxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx x xxxxxxx xxxxxxxxxx.
(9) Xxxxxxxxxx xxxxxxxxxx xx x xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx-xx xxxx xxxxx-xx xx xxxxxxxxx xxxxxxxx xxx, xxxxxx a xxxxxxx. Xxxxxxxxxxx xx xxxxxx xxx xxxxxxxxxxx xxxxxxx. X zaopatření xxxxx, xx-xx příslušník - xxxxxxxxx xxxxxxxxx - xxxxxxx xxxxxx, postačující x xxxx výživě.
(10) Xxxxxxxxxxx xxxxxxxxx, ovdovělým, xxxxxxxxxxx xxxx xxx, xxxxx xxxxxx trvale x xxxxxxxx (xxxxxxxxx) xx xxxxxxxx xxxxxxxxxx, xxxxx xx xxx x 480 Kčs, xxxx-xx xxxxx xx xxxxxxx xxxx xxxxx xxxxxxxx 1 x. 2.
(11) Xxxxxxxxxxx, xxxxx xxxxxxxxx xxxxxxx dvě xxxx, t. j. xxxx xx x xxxxxxxxxx aspoň xx xxxxxx xxxxxxxxxx xxxx, xxxxx xx xxx x 480 Xxx, xxxxxx-xx nárok xx xxxxxxxx téže anebo xxxxx částky x xxxx xxxxx předcházejících xxxxxxxx. Xxxxxxx do xxxxxxxxxx xxxx xxxxxxx, xxxxxxxx xx děti xxxxx xxxxxxx xxxxxx xxxxxxx, politické nebo xxxxxx persekuce.
§14
Xxxxxxxxx-xx xxxxxxxxxx hospodářství xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 xxxx. 2)
x) váleční invalidé x první xxxx xxxxx xxxxxxx xxxxx, xxxxx xxxx xxxxx xx xxxxxxxxxxxx požitky xx státní xxxxxxxx xxx xxxxxxxxx xxxxxx xxxx xxxx,
x) xxxxxxxx (xxxxxxxxx) xxxxxxxx a xxxxxxx občanští xxxxxxxx, xxxx pro poškození xxxxxx xxxx těla xxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxx xxxx xxxxx předpisů x veřejnoprávním xxxxxxxxx xxxxxxxxx, nebo
c) xxxx xxxxx xxxxxxx xxxx xxxxxxx vadné (xx xx. nevidomí, xxxxxxxxx x pod.), xx xxxxxxx poplatníci, xx xxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxx vadní,
sníží xx xxx xxx xxx xxxxxx xxxxxxxxxx xx 20 % xx xx 44 % xxxxxx x 480 Kčs x xxx xxxxxx xxxxxxxxxx xxxx 44 % x 960 Kčs. Xxx xxx se xxxxxxxxxxx, že xxxxxx xxxxxxxxxx u xxxxxxxx, xxxxxxxxxxxx xxxxxxx z xxxxxxxxxxxxxxx xxxxxxxxxxx pojištění, xxxxxxxxx 44 %.
§15
Provozují-li zemědělské xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 odst. 2) xxxxx xxxx xxxxxxxxx xxxxxxx po xxxxxxx legionářích (zákon xx dne 24. xxxxxxxx 1919, č. 462 Sb., x xxxxxxxxxxxx xxxx legionářům) x xxxxxxxxxxxxx národního xxxx xx xxxxxxxxxx (xxxxx xx xxx 19. xxxxxxxx 1946, č. 255 Sb., o příslušnících xxxxxxxxxxxxxx xxxxxx x xxxxxxxxx a x xxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxx za xxxxxxxxxx), po xxxxxxx xxxxxxxx xxxxxxxx x xxxxxxx, xxxxxx xxxx xxxxxxxxx xxxxxxxxx, sníží xx jim xxx x 480 Kčs.
§19
Xxxxx xx xxxx
(1) Xxx xx xxxxxxxxx xxxxx xxx xxxxxxxx xxxxxx, které poplatníka (§1 odst. 2) xxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx xxxx xxxxx §§13 až 15.
(2) Xx xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx, x xxxx xx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx x xxxxx vzestupné xxxx xxxxxxxx xxxx x xxxxx pobočné xx třetího xxxxxx x xxxxxxxxxxx osob xxxxxxxxxxxx xx xxxxxxx xxxxxx, xxxxxxxx xxxxxx xxxxxxxxxx nebo xxxxxxxxxxx xxxx domácnosti a xxxxxxx xxxxxxx.
(3) Xxxxxxx xx sníží xxx xxxxxxxxxxx xxxxxxxx x §1 odst. 3, xxxx-xx xxxxxxxx uvedené x xxxxxxxxxx 1 x 2 splněny x osob, xxxxx xxxxxxxxx xxxxxxxxxx hospodářství xxxxxxxx na vlastní xxxx.
(4) Xxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxxxx xxxxxxx xxxxxxx xxxxxxx x Xxxxxxx xxxxx.
(5) X xxxxx xxxxx xxxxxx x xxxxxxxx.
Xxxxxxx a konec xxxxxx xxxxxxxxxx
§20
(1) Poplatníci, xxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx hospodářství, podléhají xxxx počínajíc xxxxx, x xxxx zemědělské xxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx se xxxx xxxxxxxx, jestliže ještě 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx neprovozovali.
(2) Xxxxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, podléhají xxxx xxxxxx xxxxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx provozovati. Xxx xx xxxx xxxxxxxx, xxxxxxxx již 30. června zemědělské xxxxxxxxxxxx xxxxxxxxxxxxx.
(3) Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxx xxx, xx xxxxxx obhospodařovaných pozemků xxxxxxxxxxx 50 xx, xxxxx xx xxxxxxxxx xxxxxxxxxxx daní ještě xx xxx xxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx.
§21
(1) Kdo xxxxx xxxx přestane xxxxxxxxxxx xxxxxxxxxx hospodářství, je xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxx xxxxxx xx 30 dnů. Xxxxxxxxx jsou xxxxxxx xxx dědicové, x xx xx 30 xxx xx xxxxxxxxx (xxxxxxxxx) pozůstalosti.
(2) Xxxxxxxxx xxxxxxxx může xxxx xxxxxxxxxx, xxxxxxxxx-xx skutkovou xxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxx pokutou do 5.000 Kčs, a xx i xxxxxxxx.
§22
Xxxxxxxxx xxxx
(1) Xxxxxxxxx xx povinen si xxx sám vypočísti x zaplatiti ji xxxxxxxxxxx xxxxxxx úřadu xx 31. xxxxx xx xxxxxxxx xxxxxxxxxx xxxx.
(2) Nebyla-li xxx xxxxxxxxx xxxx, xx xxxxxxx xxxxxxx, xxxx-xx xxxxxxxxxx xxxx než 2.000 Kčs, xxxxxxxxx 2 % xxxxxxxx x xxxxxxxx x xxxxxxxxxx k 31. xxxxx, 30. dubnu, 31. xxxxxxxx x 31. xxxxx.
§23
Spolu s poplatníkem xxxxxxxx x §1 xxxx. 3, xxxx xxxxx společnou a xxxxxxxxxxx xxxxxxxx zaplatiti xxxxx xxx xxxxx x xxxx, xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
§24
Xxxxxxxx
(1) Každý, xxx xx xxxxxxx xxxxxxx xxxxxxxxxxx daň, xxxx xxxxxxx podati každoročně xx 31. ledna xxxxx xxxxxx přiznání x všech okolnostech xxxxxxxxxx xxx vyměření xxxx xx uplynulý xxx. Mimo to xx povinen xxxxxx xxxxxxxx každý, xxx xxxx berní správou x xxxxxx přiznání xxxxxx. Vzor přiznání xxxx x způsob xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(2) Nepodá-li xxxxxxxxx přiznání xxxx, xxxx xxxx xxx xxxxxxx až o 10 %; zvýšení xx xxxxxxx do 60 xxx xxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
§25
Místní xxxxxxxxxxx
(1) X xxxxxxxx xxxxxxxxxx xxxx xx příslušná xxxxx xxxxxx, x jejímž xxxxxx měl xxxxxxxxx xxxxxxxx (sídlo) xxxxxx xxxxxxxxxx xxxx. Xxxxx-xx xxxxxx příslušnou xxxxx xxxxxx určiti xxxxx xxxxxxxx (xxxxx) xxxxxxxxxxxx, xx xxxxxxxxx xxxxx xxxxxx, x jejímž xxxxxx je xxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxx xxxx největší xxxx. Xxxxx-xx xxxxxx xxxxxxxxxxx xxxxxx xxx tímto xxxxxxxx, určí xx xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxxxx 1 xxxxx xxxxxxx xxx xxxxxx xxxxxx xxxxxxxxxxxx berního xxxxx x místního národního xxxxxx (místní xxxxxxxxxx xxxxxx xxxxxx).
§26
Vyrozumění o předpisu xxxx
(1) X xxxxxxxx xxxx vyrozumí xxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx místního xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxx vyloží místní xxxxxxx xxxxx xx 7 dnů xx xxxxxx k xxxxxxxxx xxxxxxxxxx xx xxxx 30 xxx.
(2) Xxxxxxx x dobu xxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxxxx xx xxxxxx xxxxxx xxxx xxxxx xxxxxxxx x xxxxx xxxxxxxx.
(3) Xx xxxxxxx xxxxxxx xxxxxx národní xxxxx xxxx vyložení x xxxxx xxx xxxxx xxxxxx.
§27
Odvolání
(1) Do xxxxxxxx xxxx xxx xx xxxxxxx xxxxxxxx x xxxxxxxxx berní xxxxxx xx 60 xxx xxx dne xxxxxxxx xxxxxxxxxxx seznamu x xxxxxxxx národního xxxxxx.
(2) X xxxx lhůtě xxxxx poplatníci podati x xxxxxxxxx berní xxxxxx xxxxxx za xxxxxxx xxxxxx xxx xxxxxxxx xxxx. Xxxx xxxxxx xxxxxxx stanoví xx odvolací xxxxx xx do xxx xxxxxxxx xxxxxxxxxxx xxxxxxxx x xxxx pak xxxx jen xx xx zbytku.
(3) X xxxxxxxx rozhoduje s xxxxxxxx xxxxxxxxx finanční xxxx XX. xxxxxxx, xx Slovensku pověřenectvo xxxxxxx.
Zemědělské xxxxxx komise
§28
(1) X xxxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxx výbory xxxxx xxxxxxxxxxxx daňovými xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx.
(2) Xxxxx zemědělské xxxxxx xxxxxx místního xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx) jsou: xxxxxxxx místního xxxxxxxxx xxxxxx nebo xxxx xxxxxxxx, zástupce xxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxx výboru xxxx xxxx zástupce, xxxxx xxxx xxxxxxx, xxxxx xxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx.
(3) Okresní xxxxxxxxxx xxxxxx xxxxxx se xxxxxxx xxx xxxxx xxxxxx x xxxxx xx xxxxxxxx okresního xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx (xxxx xxxxxxxx), xxxxxxxx berní xxxxxx, xxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxx xxxxx xxxxxxx volení xxxxxxxx xxxxxxxx výborem. Xxxxxxx xxxxxxx xxxx xxx xxxxx několika xxxxxxx xxxxx zříditi pouze xxxxx okresní xxxxxxxxxxx xxxxxxx komisi. Xxxxxxxxx xxxxxxx zemědělské daňové xxxxxx xx předseda xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx zástupce.
(4) Xxxxxxxx zemědělská daňová xxxxxx se zřizuje xxx ministerstvu financí x xxxxx xx xxxxxxxx: xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x xxxxxx, xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x xxxxxxxxx xxxxxxx x xxxxxx, xxxxxxxx xxxxxxxxx výboru x Xxxxx, zemského xxxxxxxxx xxxxxx x Xxxx x zemské expositury x Xxxxxxx, xxxxxxxx xxxxxxxxxx xxxxxxxxxxx x Xxxxx a xxxxxxxx xxxxxxxxxx xxxxxxxxxxx v Xxxx, a xx xx jednom xxxxxxxx, x xx xxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx x xxxxxxxxxxx xxxxxxxxx. Předsedou xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx ministerstva xxxxxxx.
§29
Místním národním výborům (xxxxxxx xxxxxxxxxxx daňovým xxxxxxx) přísluší:
1. v xxxxxxx, kde xxxx xxxxxxxxxxx výtěžek xxxxxxxx x xxxxxxxxxxxxx xxxxxx, xxxx xxx jej x xxxxxx nelze xxxxxxxx, xxxxxxxxxx xxxxxxxxx xxxxxxxxx katastrálního xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxxxx xxxxx na xxxxxxxxxx xxxxxxxxxx hospodářství xx xxxxxxxx dat x xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx podle xxxxxxxxxx xxxxxxxx stavu [§6 xxxx. 19 vládního xxxxxxxx ze xxx 23. xxxxxx 1930, x. 64 Sb., xxxx xx částečně xxxxxxxxx xxxxx XX, XXX x XX xxxxxx x pozemkovém xxxxxxxx x xxxx xxxxxx (katastrálního xxxxxx)]. Xxxxxx-xx xxxxxx xxxxxxxxxx xxxxxx xxxxxx návrh xx 31. xxxxx xxxxxxxxxx roku, xxxx xxx xxxxx xxxxxx;
2. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2). Xxxxx nutno xxxxxx xxxxxxx zemědělské xxxxxx xxxxxx xx 31. xxxxx rozhodného xxxx; xxxxxx xxxxxx xx xxxx xxxxx xxxxxxx xxxx xxxx xx xxxxxxxx xxxx za xxxxx xxx.
§30
Xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx:
1. xxxxxxxxxx xxxxxxxxx jednotlivých xxxxxxxxxxxxx xxxxx xx jiné xxxxxxx xxxxxxx (§8 xxxx. 2). Návrh xxxxx xxxxxx xxxxxxxx xxxxxxxxxx daňové xxxxxx xx 31. října xxxxxxxxxx xxxx; xxxxxx xxxxxx xx xxxx xxxxx nemohou xxxx xxxx na vyměření xxxx xx xxxxx xxx;
2. rozhodovati x xxxxxxxx platností x xxxxxxxx podle §29 x. 1. Xxxxxxxxxx-xx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x xxxxxx xx 15. prosince xxxxxxxxxx xxxx, xxxxxxxx x něm xxxxxxxx xxxx II. xxxxxxx;
3. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx výrobní xxxxxxx (§8 odst. 2); nerozhodne-li xx 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxx vliv na xxxxxxxx daně xx xxxxx xxx.
§31
Xxxxxxxx zemědělské daňové xxxxxx xxxxxxxx:
1. xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxx xx katastrální xxxxx x případech, xxx xxx xxxxx xxxxxxxx x xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx; xxxxxxxxx-xx xxx do 30. listopadu xxxxxxxxxx xxxx, stanoví xxx xxxxxxxxxxxx xxxxxxx;
2. stanoviti xxxxxxxxx x Xxxxxxx xxxxx násobky xxxxxx xxxxx §9 xxxx. 1; nestanoví-li je xx 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xx ministerstvo xxxxxxx. Xxxx násobky xxxxxxx xxxxx xxxx, xxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxx při pěstování xxxxxx uvedených v §9 xxxx. 1 xxxxxxxx větší xxx xxx xxxxxxxxx xxxxxxxxx xxxxxx;
3. rozhodovati s xxxxxxxx platností x xxxxxxxxx jednotlivých xxxxxxxxxxxxx xxxxx xx jiné xxxxxxx xxxxxxx (§8 xxxx. 2); nerozhodne-li xx 15. prosince xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx míti xxxx xx xxxxxxxx xxxx xx xxxxx xxx;
4. xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxx x xxxxxxxxxx xxxxxxxx xxxxxx xxxxx xxxxx zemědělské xxxx.
§32
Xxxxxxxx v zemědělských xxxxxxxx xxxxxxxx xx xxxxxx xxxxxxx. Členové xxxxxxxxxxxx xxxxxxxx komisí xxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxx, xxxxxxxxx x podle nejlepšího xxxxxx x svědomí x xxxxxxxxxxx x xxxxxxx x xxxxxx xxxxxxxxx.
§33
Sídla xxxxxxxxx zemědělských xxxxxxxx xxxxxx, xxxxxxx xxx komisí, xxxxx x znění slibu xxxxx xxxxxx xxxxxxx xxxxxxx financí, pokud xxx o jednací xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx komisí v xxxxxx x xxxxxxxxx xxxxxx, v Xxxxxxx xxxxx.
Xxxxxxxxx a xxxxxxxxx xxxxxxxxxx
§34
(1) Xxx xxxxx xxxx xxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx x xxxxxxx xxxxxxxxxx a x xxxxx xxxxxxxxxx pouze x xxxxx xxxx.
(2) Xxxx-xx xxxxxxxxxx x xxxx xx mzdy xxxxx xxxx xxxxxxxxxx xxxxx podle §7 xxxx daňová úleva xxxxx §9 xxxxxx xx dne 26. xxxxxx 1947, x. 109 Sb., x xxxx xx xxxx, xxxxxx xx býti xx tento rok xxxxxxx xxxxxxxxxx xxx xxxxx §§13 xx 15.
§35
Xxxxxxx financí xxxx
1. xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx jak xx do xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, tak xx do xxxxxxx xxxxxx,
2. učiniti xxxxxxxx x zamezení xxxxxxxxxxxxx x xxxxxxxx, xxx xx prováděním xxxxxx xxxxxx xxxxx xxxxxxxxxx,
3. xxxxxxx opatření k xxxxxxxx dvojího xxxxxxx x xxxxxxxxx, kde xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx xxxxxxxx xxxxxxxxxx xxxx jemu xxxxxxxxx xxxxxx, a
4. xxxxxxxxx vyhláškou v Xxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx xxxx xx xx pozemků xxxxxxxxx komposesorátům, urbariátům xxxx podobným xxxxxxx xxxxxxx.
§36
(1) Xxxxxxxx k xxxxxxxxxx dani xx xxx 1947 xxxx xxxxxxx xxxxxx všichni xxxxxxxxxx, xxxxx xxxxxxx xxxxxxxxx daňové xxxxxxxxxx, x xx xx 30. xxxxxx 1948.
(2) Xxxxxxxxxx xxx za xxx 1947 jest xxxxxxx xx xxxx xxxxxxxx xxxxxxxxx; první xxxxxxx xx 30. xxxxxx 1948 x xxxxx xx 30. xxxx 1948.
§37
(1) Příjem, xx xxxxxxx xxxxxxx x xxxxxxx xxxxxxxxxxxx hospodářství, xxxxx je předmětem xxxxxxxxxx daně, xxxx xxxxxxxxx xxxxxx rokem 1948, xxxxxxxx xxx xxxxxxxx daně důchodové x xxxxxxxxx xxxx xxxxxxxxx xxxxx zákona x přímých daních, xx znění xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx.
(2) Pozemky xxxxxxx x zemědělskému xxxxxxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxx daně, xxxxxx xxxxxxxxx xxxxxx xxxxx 1948 xxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxx x xxxxxxx daních, xx znění xxxxxxxx xxx xxxxxxxx a xxxxxxxxxxxx. Xxxx-xx xxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxx xxxxx XX téhož zákona.
(3) Xxxxx xx dne 21. xxxxx 1946, č. 31 Sb., o xxxx x xxxxxx, xx xxxxxxxxxx xxxxxxxxx xxxxx 1947 na xxxxxx, xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx dani xx 31. xxxxxxxx 1946 za xxxxxxx x xxxxxx xxxxxxxxx x xxxxx zemědělského xxxxxxxxxxxx, xxxxx x xx xxxx vlastní xxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxx ze xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx x xxxx xxxxxxx x xxxxxxxxx xxxx xxxxxxxxxxx záznamní xxxxxxxxxx xxxxx xxxxx první, xxxxxx I xxxxxxxx xxxxxxxx xx dne 29. xxxxxx 1941, x. 297 Xx., x xxxxxxxxxx xxxxxxxxxxxx xxx xxxxx daňové x xxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxx §2 xxxxxx xxxxxxxx nařízení xx xxxxxxx.
(4) Dani podrobeným xxxxxxxx (xxxxxxxx daně xxxxxxxxx) xxxxx xxxxxx xx xxx 31. xxxxx 1947, č. 185 Sb., x xxxxxxxxx xxxxxxxxxxx xxxxx x x xxxxxxxxx xxxxx z xxxxxxxxxx xxxxxxxxx na xxxxxxx, x xxxx xxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxx xxxxxx (xxxxxx), xxxxx by xxx x xxxxxx xxxx xxxxxxxx dani xxxxxxxxx (základem xxx xxxxxxxx xxxx xxxxxxxxx), xxxxx xxxxxxx osoby xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx jednorázová xxxxx xxxxx §3 xxxx. 1 písm. a) xxxxxx x. 185/1947 Xx. xxxxxx se x xxxxxx případech x x xxxx, xxxxx by xxxxxxxx xx důchod zjištěný xxxxx xxxxxxxxx věty, xxxxx xxxxxxxxx byl xxxxxxxx xxxx důchodové.
§38
(1) Xxxxx xx xxx 19. xxxxx 1946, č. 30 Sb., x xxxx úpravě xxxxxxxxxxxxxxxx xxxxx x oboru xxxxxxxxx xxxx x xxxxxxxx finančních xxxxxxxx, xx xxxxxxxx takto:
1. x §41 xxxx. 5 xxxx xxxx xx xxxxxxxx xx xxxxx "... xxxxxxx xxx x obratu", xxxxx xxxxx "nebo xxxxxxxxx zemědělské xxxx",
2. §41 xxxx. 6 xx xxxxxxxx xxxxx - třetí - xxxxx xxxxxx znění" "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx nevztahují xx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, i xxxx xxxxxxxxx xxxx živnost xxxxxxxxx, uzenářskou xxxx xxxxxxxxxx."
(2) Xxxxx xx xxx 14. xxxxx 1920, x. 262 Xx., x xxxx x xxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx, xx doplňuje xxxxx:
1. x §1 odst. 2 xxxx větě xx xxxxxxxx za xxxxx "... xxxxxxx xxx z obratu" xxxxx xxxxx "nebo xxxxxxxxx xxxxxxxxxx xxxx",
2. §1 odst. 3 xx doplňují xxxxx - čtvrtou - xxxxx xxxxxx xxxxx: "Xxxxxxxxxx předcházejících xxx xx nevztahují na xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x xxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
§39
(1) Xxxxx xxxxxxxxx xxxx podle §105 xxxx. 1 xxxxxx x xxxxxxx xxxxxx xx xxxxxxx počínajíc xxxxxx xxxxx 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx jsou xxxxxxx xxxxxxxx xx 60 xxx xxx xxx xxxxxxxxx tohoto xxxxxx xxxxxxx, xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, xxx je xxxxxxxxx xxxxxxxxxx daně. Xxxx xxxxxxxx vydá x xxxxxx xxxxxx xxxxxxx ministerstvo financí.
(3) Xxxxxxxxxx §327 xxxx. 1 věty xxxxx xxxxxx x přímých xxxxxx xx xxxxxxx; xxxxxxx xx xx xxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxx xx xxxxx xxx 1947.
§40
X xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx platí xxxxxxx xxxxxxxxxx xxxxxx x xxxxxxx xxxxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx a xxxxxxxxxxxx; xxxxx xxx x poplatek x xxxxxxxx, xxxxx xxxxxxx xxxxxxxxxx zákona č. 31/1946 Sb.
§41
Tento xxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx; xxxxx však xxx xxxxxxxxxxx xxx po xxxx xx xxx 1947; provede xxx xxxxxxx financí.
Dr. Xxxxx x. r.
Gottwald x. x.
Xx. Dolanský v. x.
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Kčs | 20 Xxx | 25 Xxx | 30 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Kčs: | |||||
| 1 | - | - | 80 | 80 | 90 | 90 |
| 2 | 210 | 230 | 240 | 260 | 270 | 280 |
| 3 | 350 | 400 | 440 | 470 | 500 | 530 |
| 4 | 510 | 580 | 630 | 690 | 740 | 790 |
| 5 | 640 | 760 | 860 | 940 | 1.010 | 1.070 |
| 6 | 800 | 950 | 1.060 | 1.170 | 1.270 | 1.370 |
| 7 | 950 | 1.120 | 1.290 | 1.430 | 1.550 | 1.670 |
| 8 | 1.080 | 1.320 | 1.510 | 1.670 | 1.830 | 1.980 |
| 9 | 1.220 | 1.500 | 1.720 | 1.930 | 2.130 | 2.310 |
| 10 | 1.370 | 1.680 | 1.950 | 2.210 | 2.430 | 2.630 |
| 11 | 1.500 | 1.860 | 2.190 | 2.470 | 2.730 | 2.990 |
| 12 | 1.630 | 2.060 | 2.420 | 2.740 | 3.050 | 3.330 |
| 13 | 1.750 | 2.250 | 2.650 | 3.030 | 3.370 | 3.700 |
| 14 | 1.890 | 2.430 | 2.900 | 3.310 | 3.700 | 4.070 |
| 15 | 2.030 | 2.620 | 3.140 | 3.600 | 4.040 | 4.440 |
| 16 | 2.170 | 2.820 | 3.380 | 3.900 | 4.380 | 4.850 |
| 17 | 2.300 | 3.020 | 3.630 | 4.210 | 4.740 | 5.270 |
| 18 | 2.430 | 3.220 | 3.900 | 4.500 | 5.120 | 5.690 |
| 19 | 2.550 | 3.410 | 4.160 | 4.840 | 5.500 | 6.140 |
| 20 | 2.690 | 3.610 | 4.410 | 5.180 | 5.890 | 6.620 |
| 21 | 2.830 | 3.830 | 4.690 | 5.520 | 6.320 | 7.090 |
| 22 | 2.970 | 4.040 | 4.980 | 5.860 | 6.750 | 7.590 |
| 23 | 3.110 | 4.250 | 5.270 | 6.240 | 7.170 | 8.120 |
| 24 | 3.240 | 4.450 | 5.560 | 6.630 | 7.650 | 8.650 |
| 25 | 3.380 | 4.670 | 5.850 | 7.000 | 8.130 | 9.210 |
| 26 | 3.510 | 4.910 | 6.190 | 7.400 | 8.610 | 9.800 |
| 27 | 3.660 | 5.150 | 6.510 | 7.830 | 9.110 | 10.390 |
| 28 | 3.800 | 5.380 | 6.840 | 8.260 | 9.650 | 11.000 |
| 29 | 3.950 | 5.610 | 7.160 | 8.680 | 10.190 | 11.670 |
| 30 | 4.100 | 5.850 | 7.520 | 9.130 | 10.720 | 12.320 |
| 31 | 4.240 | 6.120 | 7.890 | 9.620 | 11.320 | 12.990 |
| 32 | 4.380 | 6.380 | 8.260 | 10.090 | 11.910 | 13.720 |
| 33 | 4.530 | 6.650 | 8.630 | 10.570 | 12.520 | 14.460 |
| 34 | 4.690 | 6.920 | 9.010 | 11.080 | 13.140 | 15.190 |
| 35 | 4.850 | 7.180 | 9.420 | 11.620 | 13.810 | 15.990 |
| 36 | 5.020 | 7.470 | 9.830 | 12.150 | 14.470 | 16.800 |
| 37 | 5.180 | 7.770 | 10.250 | 12.690 | 15.140 | 17.600 |
| 38 | 5.340 | 8.070 | 10.660 | 13.250 | 15.850 | 18.460 |
| 39 | 5.510 | 8.360 | 11.100 | 13.850 | 16.590 | 19.350 |
| 40 | 5.670 | 8.660 | 11.560 | 14.440 | 17.330 | 20.240 |
| 41 | 5.830 | 8.960 | 12.020 | 15.030 | 18.070 | 21.150 |
| 42 | 6.020 | 9.300 | 12.480 | 15.660 | 18.890 | 22.130 |
| 43 | 6.200 | 9.630 | 12.940 | 16.320 | 19.700 | 23.110 |
| 44 | 6.390 | 9.970 | 13.460 | 16.980 | 20.510 | 24.090 |
| 45 | 6.570 | 10.300 | 13.970 | 17.630 | 21.360 | 25.140 |
| 46 | 6.750 | 10.630 | 14.480 | 18.320 | 22.250 | 26.220 |
| 47 | 6.940 | 10.980 | 14.990 | 19.050 | 23.140 | 27.290 |
| 48 | 7.120 | 11.360 | 15.520 | 19.770 | 24.040 | 28.400 |
| 49 | 7.310 | 11.730 | 16.090 | 20.490 | 24.990 | 29.570 |
| 50 | 7.520 | 12.110 | 16.660 | 21.240 | 25.970 | 30.740 |
| Při xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxx oblast
| Při celkové xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 35 Xxx | 40 Xxx | 45 Xxx | 50 Kčs | 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 celkové xxxxxx xxxxx pozemků xxx 50 xx xxxx xxxxxxxxxx xxx xx každý xxxxx xxxxxx Xxx: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Xxxxxxx zemědělské xxxx pro xxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx pozemků | 65 Xxx | 70 Xxx | 75 Xxx | 80 Xxx x xxxx |
| x xx | xxxx xxxxxxxxxx daň Xxx: | |||
| 1 | 120 | 130 | 130 | 130 |
| 2 | 370 | 390 | 400 | 410 |
| 3 | 690 | 720 | 740 | 760 |
| 4 | 1.070 | 1.100 | 1.130 | 1.170 |
| 5 | 1.490 | 1.540 | 1.590 | 1.640 |
| 6 | 1.920 | 2.000 | 2.070 | 2.150 |
| 7 | 2.400 | 2.490 | 2.570 | 2.670 |
| 8 | 2.900 | 3.020 | 3.130 | 3.240 |
| 9 | 3.410 | 3.550 | 3.700 | 3.840 |
| 10 | 3.960 | 4.130 | 4.300 | 4.460 |
| 11 | 4.510 | 4.730 | 4.940 | 5.150 |
| 12 | 5.140 | 5.380 | 5.610 | 5.840 |
| 13 | 5.760 | 6.060 | 6.350 | 6.640 |
| 14 | 6.470 | 6.800 | 7.110 | 7.440 |
| 15 | 7.170 | 7.560 | 7.950 | 8.320 |
| 16 | 7.960 | 8.390 | 8.800 | 9.240 |
| 17 | 8.740 | 9.240 | 9.740 | 10.220 |
| 18 | 9.610 | 10.160 | 10.690 | 11.250 |
| 19 | 10.490 | 11.110 | 11.740 | 12.350 |
| 20 | 11.440 | 12.140 | 12.800 | 13.500 |
| 21 | 12.430 | 13.180 | 13.960 | 14.720 |
| 22 | 13.170 | 14.320 | 15.140 | 16.000 |
| 23 | 14.560 | 15.460 | 16.420 | 17.340 |
| 24 | 15.690 | 16.720 | 17.720 | 18.760 |
| 25 | 16.890 | 17.970 | 19.120 | 20.230 |
| 26 | 18.110 | 19.350 | 20.550 | 21.780 |
| 27 | 19.430 | 20.730 | 22.070 | 23.400 |
| 28 | 20.760 | 22.220 | 23.640 | 25.090 |
| 29 | 22.200 | 23.730 | 25.290 | 26.860 |
| 30 | 23.650 | 25.340 | 27.000 | 28.700 |
| 31 | 25.190 | 26.990 | 28.800 | 30.630 |
| 32 | 26.780 | 28.710 | 30.660 | 32.620 |
| 33 | 28.430 | 30.520 | 32.600 | 34.730 |
| 34 | 30.160 | 32.370 | 34.620 | 36.860 |
| 35 | 31.900 | 34.320 | 36.680 | 39.070 |
| 36 | 33.780 | 36.290 | 38.820 | 41.310 |
| 37 | 35.660 | 38.360 | 40.970 | 43.580 |
| 38 | 37.630 | 40.420 | 43.170 | 45.880 |
| 39 | 39.620 | 42.550 | 45.380 | 48.220 |
| 40 | 41.640 | 44.670 | 47.640 | 50.560 |
| 41 | 43.690 | 46.840 | 49.900 | 52.950 |
| 42 | 45.750 | 49.030 | 52.210 | 55.340 |
| 43 | 47.850 | 51.240 | 54.530 | 57.720 |
| 44 | 49.960 | 53.470 | 56.830 | 60.090 |
| 45 | 52.110 | 55.700 | 59.130 | 62.440 |
| 46 | 54.260 | 57.920 | 61.410 | 64.790 |
| 47 | 56.400 | 60.140 | 63.680 | 67.100 |
| 48 | 58.540 | 62.330 | 65.930 | 69.400 |
| 49 | 60.670 | 64.530 | 68.170 | 71.660 |
| 50 | 62.780 | 66.690 | 70.380 | 73.910 |
| Xxx celkové xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx další hektar Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | ||||
| xxxxx xxxxxxx | 5 Kčs | 10 Xxx | 15 Kčs | 20 Xxx | 25 Xxx |
| x xx | xxxx 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 xxxxxxx xxx 50 ha xxxx xxxxxxxxxx xxx xx každý xxxxx xxxxxx Xxx: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 30 Xxx | 35 Kčs | 40 Xxx | 45 Xxx | 50 Kčs |
| v xx | xxxx xxxxxxxxxx daň Kčs: | ||||
| 1 | - | - | - | - | - |
| 2 | 200 | 210 | 220 | 220 | 230 |
| 3 | 370 | 380 | 400 | 420 | 430 |
| 4 | 550 | 580 | 600 | 620 | 640 |
| 5 | 750 | 800 | 840 | 880 | 910 |
| 6 | 970 | 1.020 | 1.070 | 1.110 | 1.160 |
| 7 | 1.170 | 1.250 | 1.320 | 1.390 | 1.450 |
| 8 | 1.410 | 1.490 | 1.580 | 1.660 | 1.730 |
| 9 | 1.630 | 1.730 | 1.830 | 1.940 | 2.040 |
| 10 | 1.850 | 1.990 | 2.120 | 2.240 | 2.350 |
| 11 | 2.100 | 2.250 | 2.390 | 2.530 | 2.660 |
| 12 | 2.340 | 2.510 | 2.680 | 2.840 | 3.000 |
| 13 | 2.580 | 2.790 | 2.980 | 3.160 | 3.340 |
| 14 | 2.840 | 3.070 | 3.280 | 3.480 | 3.690 |
| 15 | 3.110 | 3.350 | 3.580 | 3.820 | 4.050 |
| 16 | 3.360 | 3.630 | 3.910 | 4.170 | 4.410 |
| 17 | 3.630 | 3.940 | 4.230 | 4.500 | 4.800 |
| 18 | 3.910 | 4.240 | 4.550 | 4.880 | 5.210 |
| 19 | 4.180 | 4.530 | 4.910 | 5.270 | 5.610 |
| 20 | 4.460 | 4.870 | 5.270 | 5.650 | 6.040 |
| 21 | 4.760 | 5.210 | 5.630 | 6.070 | 6.500 |
| 22 | 5.070 | 5.550 | 6.020 | 6.500 | 6.960 |
| 23 | 5.380 | 5.890 | 6.430 | 6.930 | 7.430 |
| 24 | 5.690 | 6.270 | 6.830 | 7.380 | 7.950 |
| 25 | 6.030 | 6.650 | 7.240 | 7.860 | 8.460 |
| 26 | 6.380 | 7.030 | 7.690 | 8.350 | 8.970 |
| 27 | 6.730 | 7.430 | 8.150 | 8.830 | 9.530 |
| 28 | 7.070 | 7.860 | 8.600 | 9.370 | 10.120 |
| 29 | 7.440 | 8.280 | 9.080 | 9.910 | 10.690 |
| 30 | 7.840 | 8.710 | 9.590 | 10.450 | 11.320 |
| 31 | 8.230 | 9.160 | 10.100 | 11.020 | 11.960 |
| 32 | 8.620 | 9.630 | 10.610 | 11.620 | 12.600 |
| 33 | 9.030 | 10.110 | 11.160 | 12.230 | 13.270 |
| 34 | 9.470 | 10.580 | 11.730 | 12.830 | 13.980 |
| 35 | 9.910 | 11.090 | 12.290 | 13.490 | 14.690 |
| 36 | 10.340 | 11.620 | 12.860 | 14.160 | 15.400 |
| 37 | 10.780 | 12.150 | 13.490 | 14.830 | 16.190 |
| 38 | 11.270 | 12.680 | 14.120 | 15.520 | 16.970 |
| 39 | 11.760 | 13.240 | 14.750 | 16.260 | 17.750 |
| 40 | 12.250 | 13.840 | 15.380 | 17.010 | 18.590 |
| 41 | 12.740 | 14.420 | 16.080 | 17.750 | 19.460 |
| 42 | 13.260 | 15.010 | 16.780 | 18.540 | 20.320 |
| 43 | 13.810 | 15.630 | 17.480 | 19.360 | 21.200 |
| 44 | 14.350 | 16.280 | 18.190 | 20.170 | 22.150 |
| 45 | 14.900 | 16.940 | 18.970 | 20.990 | 23.090 |
| 46 | 15.450 | 17.590 | 19.730 | 21.890 | 24.040 |
| 47 | 16.050 | 18.260 | 20.500 | 22.790 | 25.060 |
| 48 | 16.660 | 18.980 | 21.300 | 23.680 | 26.090 |
| 49 | 17.260 | 19.700 | 22.150 | 24.600 | 27.130 |
| 50 | 17.860 | 20.420 | 22.990 | 25.590 | 28.190 |
| Při xxxxxxx výměře všech xxxxxxx nad 50 xx xxxx zemědělská xxx xx xxxxx xxxxx xxxxxx Xxx: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Xxxxxxx xxxxxxxxxx daně pro xxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx | xxx průměrném katastrálním xxxxxxx všech pozemků | |||
| všech xxxxxxx | 55 Kčs | 60 Kčs | 65 Xxx | 70 Xxx x xxxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||
| 1 | - | - | 70 | 70 |
| 2 | 240 | 240 | 250 | 250 |
| 3 | 450 | 460 | 480 | 490 |
| 4 | 670 | 700 | 720 | 750 |
| 5 | 950 | 980 | 1.010 | 1.040 |
| 6 | 1.210 | 1.260 | 1.310 | 1.360 |
| 7 | 1.510 | 1.570 | 1.630 | 1.680 |
| 8 | 1.800 | 1.880 | 1.960 | 2.040 |
| 9 | 2.140 | 2.230 | 2.320 | 2.400 |
| 10 | 2.460 | 2.560 | 2.670 | 2.790 |
| 11 | 2.800 | 2.940 | 3.060 | 3.180 |
| 12 | 3.160 | 3.300 | 3.440 | 3.580 |
| 13 | 3.500 | 3.680 | 3.850 | 4.020 |
| 14 | 3.890 | 4.080 | 4.270 | 4.440 |
| 15 | 4.270 | 4.470 | 4.690 | 4.920 |
| 16 | 4.650 | 4.910 | 5.160 | 5.400 |
| 17 | 5.080 | 5.360 | 5.620 | 5.890 |
| 18 | 5.510 | 5.800 | 6.130 | 6.440 |
| 19 | 5.950 | 6.310 | 6.650 | 6.980 |
| 20 | 6.430 | 6.810 | 7.170 | 7.560 |
| 21 | 6.910 | 7.320 | 7.750 | 8.170 |
| 22 | 7.410 | 7.890 | 8.340 | 8.750 |
| 23 | 7.950 | 8.450 | 8.930 | 9.450 |
| 24 | 8.490 | 9.020 | 9.590 | 10.130 |
| 25 | 9.040 | 9.660 | 10.240 | 10.820 |
| 26 | 9.640 | 10.290 | 10.910 | 11.580 |
| 27 | 10.240 | 10.930 | 11.640 | 12.340 |
| 28 | 10.850 | 11.630 | 12.370 | 13.120 |
| 29 | 11.520 | 12.330 | 13.120 | 13.960 |
| 30 | 12.190 | 13.040 | 13.940 | 14.800 |
| 31 | 12.860 | 13.830 | 14.750 | 15.680 |
| 32 | 13.600 | 14.600 | 15.580 | 16.610 |
| 33 | 14.350 | 15.390 | 16.480 | 17.550 |
| 34 | 15.090 | 16.250 | 17.380 | 18.530 |
| 35 | 15.890 | 17.110 | 18.300 | 19.550 |
| 36 | 16.710 | 17.970 | 19.290 | 20.580 |
| 37 | 17.530 | 18.920 | 20.270 | 21.660 |
| 38 | 18.390 | 19.860 | 21.290 | 22.790 |
| 39 | 19.300 | 20.810 | 22.370 | 23.910 |
| 40 | 20.200 | 21.840 | 23.450 | 25.110 |
| 41 | 21.120 | 22.870 | 24.570 | 26.340 |
| 42 | 22.120 | 23.910 | 25.750 | 27.570 |
| 43 | 23.110 | 25.020 | 26.930 | 28.890 |
| 44 | 24.100 | 26.160 | 28.140 | 30.230 |
| 45 | 25.180 | 27.290 | 29.430 | 31.560 |
| 46 | 26.260 | 28.480 | 30.720 | 33.000 |
| 47 | 27.350 | 29.720 | 32.030 | 34.460 |
| 48 | 28.490 | 30.950 | 33.430 | 35.910 |
| 49 | 29.670 | 32.230 | 34.830 | 37.440 |
| 50 | 30.860 | 33.570 | 36.240 | 38.980 |
| Xxx celkové xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx další xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Xxxxxxx xxxxxxxxxx daně xxx bramborářskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||
| 1 | - | - | - | - |
| 2 | 80 | 100 | 110 | 120 |
| 3 | 180 | 200 | 220 | 240 |
| 4 | 260 | 300 | 340 | 370 |
| 5 | 370 | 440 | 490 | 530 |
| 6 | 480 | 560 | 620 | 690 |
| 7 | 590 | 690 | 790 | 880 |
| 8 | 700 | 850 | 960 | 1.060 |
| 9 | 830 | 990 | 1.120 | 1.250 |
| 10 | 940 | 1.130 | 1.310 | 1.460 |
| 11 | 1.060 | 1.290 | 1.490 | 1.660 |
| 12 | 1.170 | 1.450 | 1.670 | 1.870 |
| 13 | 1.300 | 1.610 | 1.850 | 2.100 |
| 14 | 1.420 | 1.750 | 2.060 | 2.320 |
| 15 | 1.540 | 1.920 | 2.250 | 2.540 |
| 16 | 1.650 | 2.090 | 2.440 | 2.780 |
| 17 | 1.760 | 2.250 | 2.640 | 3.020 |
| 18 | 1.880 | 2.410 | 2.850 | 3.250 |
| 19 | 2.010 | 2.560 | 3.060 | 3.480 |
| 20 | 2.130 | 2.740 | 3.270 | 3.740 |
| 21 | 2.250 | 2.910 | 3.470 | 4.000 |
| 22 | 2.360 | 3.080 | 3.690 | 4.250 |
| 23 | 2.480 | 3.250 | 3.910 | 4.490 |
| 24 | 2.590 | 3.420 | 4.130 | 4.770 |
| 25 | 2.720 | 3.590 | 4.340 | 5.050 |
| 26 | 2.840 | 3.770 | 4.550 | 5.330 |
| 27 | 2.970 | 3.950 | 4.800 | 5.610 |
| 28 | 3.090 | 4.130 | 5.040 | 5.890 |
| 29 | 3.210 | 4.300 | 5.280 | 6.210 |
| 30 | 3.320 | 4.480 | 5.520 | 6.520 |
| 31 | 3.440 | 4.660 | 5.760 | 6.830 |
| 32 | 3.560 | 4.860 | 6.020 | 7.130 |
| 33 | 3.690 | 5.060 | 6.290 | 7.470 |
| 34 | 3.810 | 5.250 | 6.560 | 7.810 |
| 35 | 3.940 | 5.450 | 6.830 | 8.160 |
| 36 | 4.060 | 5.640 | 7.090 | 8.500 |
| 37 | 4.190 | 5.840 | 7.370 | 8.840 |
| 38 | 4.310 | 6.060 | 7.670 | 9.220 |
| 39 | 4.430 | 6.270 | 7.970 | 9.610 |
| 40 | 4.550 | 6.490 | 8.260 | 9.990 |
| 41 | 4.690 | 6.710 | 8.560 | 10.370 |
| 42 | 4.830 | 6.920 | 8.850 | 10.750 |
| 43 | 4.960 | 7.130 | 9.180 | 11.170 |
| 44 | 5.100 | 7.360 | 9.510 | 11.590 |
| 45 | 5.240 | 7.600 | 9.840 | 12.020 |
| 46 | 5.370 | 7.840 | 10.170 | 12.440 |
| 47 | 5.500 | 8.080 | 10.490 | 12.860 |
| 48 | 5.640 | 8.320 | 10.820 | 13.320 |
| 49 | 5.770 | 8.560 | 11.190 | 13.790 |
| 50 | 5.920 | 8.810 | 11.550 | 14.260 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx činí xxxxxxxxxx daň za xxxxx xxxxx xxxxxx Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx xxxxxxxxxx xxxx xxx bramborářskou xxxxxx
| Xxx xxxxxxx výměře | při průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 25 Kčs | 30 Xxx | 35 Xxx | 40 Kčs x xxxx |
| x xx | xxxx 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 činí zemědělská xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Xxxxxxx xxxxxxxxxx xxxx xxx pícninářskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||||
| xxxxx pozemků | 5 Kčs | 10 Xxx | 15 Kčs | 20 Xxx | 25 Xxx | 30 Kčs |
| v ha | činí xxxxxxxxxx xxx Xxx: | |||||
| 1 | - | - | - | - | - | - |
| 2 | - | 70 | 80 | 90 | 100 | 110 |
| 3 | 140 | 160 | 180 | 190 | 200 | 210 |
| 4 | 210 | 240 | 260 | 270 | 290 | 310 |
| 5 | 270 | 320 | 360 | 400 | 430 | 460 |
| 6 | 360 | 420 | 470 | 510 | 550 | 590 |
| 7 | 440 | 520 | 580 | 620 | 680 | 730 |
| 8 | 520 | 600 | 680 | 760 | 830 | 900 |
| 9 | 590 | 700 | 810 | 900 | 980 | 1.050 |
| 10 | 660 | 810 | 930 | 1.030 | 1.120 | 1.210 |
| 11 | 750 | 920 | 1.050 | 1.160 | 1.280 | 1.390 |
| 12 | 830 | 1.010 | 1.160 | 1.310 | 1.440 | 1.560 |
| 13 | 910 | 1.110 | 1.290 | 1.460 | 1.600 | 1.730 |
| 14 | 980 | 1.210 | 1.420 | 1.600 | 1.760 | 1.920 |
| 15 | 1.050 | 1.320 | 1.550 | 1.740 | 1.930 | 2.120 |
| 16 | 1.120 | 1.430 | 1.670 | 1.890 | 2.110 | 2.310 |
| 17 | 1.200 | 1.530 | 1.790 | 2.060 | 2.290 | 2.500 |
| 18 | 1.280 | 1.630 | 1.930 | 2.210 | 2.460 | 2.700 |
| 19 | 1.360 | 1.730 | 2.070 | 2.370 | 2.640 | 2.920 |
| 20 | 1.440 | 1.840 | 2.210 | 2.520 | 2.840 | 3.130 |
| 21 | 1.510 | 1.960 | 2.350 | 2.690 | 3.030 | 3.330 |
| 22 | 1.590 | 2.070 | 2.480 | 2.860 | 3.220 | 3.550 |
| 23 | 1.660 | 2.180 | 2.620 | 3.030 | 3.410 | 3.780 |
| 24 | 1.730 | 2.290 | 2.770 | 3.200 | 3.610 | 4.010 |
| 25 | 1.800 | 2.400 | 2.920 | 3.370 | 3.820 | 4.230 |
| 26 | 1.880 | 2.510 | 3.060 | 3.540 | 4.020 | 4.460 |
| 27 | 1.960 | 2.620 | 3.210 | 3.730 | 4.230 | 4.700 |
| 28 | 2.040 | 2.740 | 3.350 | 3.920 | 4.440 | 4.960 |
| 29 | 2.120 | 2.860 | 3.500 | 4.100 | 4.650 | 5.220 |
| 30 | 2.200 | 2.980 | 3.660 | 4.280 | 4.890 | 5.480 |
| 31 | 2.280 | 3.100 | 3.820 | 4.460 | 5.120 | 5.730 |
| 32 | 2.350 | 3.220 | 3.980 | 4.660 | 5.360 | 6.010 |
| 33 | 2.430 | 3.340 | 4.140 | 4.870 | 5.590 | 6.300 |
| 34 | 2.500 | 3.450 | 4.290 | 5.080 | 5.820 | 6.590 |
| 35 | 2.580 | 3.850 | 4.450 | 5.290 | 6.090 | 6.880 |
| 36 | 2.660 | 3.710 | 4.610 | 5.490 | 6.360 | 7.170 |
| 37 | 2.750 | 3.840 | 4.790 | 5.700 | 6.620 | 7.490 |
| 38 | 2.830 | 3.970 | 4.970 | 5.920 | 6.880 | 7.820 |
| 39 | 2.920 | 4.090 | 5.150 | 6.160 | 7.140 | 8.150 |
| 40 | 3.000 | 4.220 | 5.330 | 6.390 | 7.430 | 8.470 |
| 41 | 3.080 | 4.350 | 5.510 | 6.630 | 7.730 | 8.800 |
| 42 | 3.160 | 4.470 | 5.690 | 6.860 | 8.030 | 9.150 |
| 43 | 3.240 | 4.610 | 5.870 | 7.100 | 8.320 | 9.520 |
| 44 | 3.330 | 4.750 | 6.080 | 7.340 | 8.620 | 9.880 |
| 45 | 3.410 | 4.900 | 6.280 | 7.610 | 8.920 | 10.250 |
| 46 | 3.490 | 5.040 | 6.480 | 7.870 | 9.250 | 10.620 |
| 47 | 3.570 | 5.190 | 6.680 | 8.140 | 9.590 | 11.000 |
| 48 | 3.670 | 5.330 | 6.890 | 8.400 | 9.920 | 11.410 |
| 49 | 3.760 | 5.480 | 7.090 | 8.670 | 10.250 | 11.820 |
| 50 | 3.840 | 5.620 | 7.290 | 8.930 | 10.580 | 12.230 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx hektar Kčs: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | Xxx xxxxxxx xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx katastrálním výtěžku xxxxx pozemků | ||
| v xx | 35 Xxx | 40 Kčs x xxxx | x xx | 35 Xxx | 40 Xxx x více |
| činí xxxxxxxxxx daň Xxx: | xxxx xxxxxxxxxx xxx Xxx: | ||||
| 1 | - | - | 28 | 5.470 | 5.960 |
| 2 | 110 | 120 | 29 | 5.740 | 6.300 |
| 3 | 220 | 230 | 30 | 6.050 | 6.640 |
| 4 | 340 | 350 | 31 | 6.370 | 6.970 |
| 5 | 480 | 510 | 32 | 6.680 | 7.320 |
| 6 | 620 | 650 | 33 | 7.000 | 7.700 |
| 7 | 780 | 830 | 34 | 7.320 | 8.080 |
| 8 | 950 | 1.010 | 35 | 7.670 | 8.460 |
| 9 | 1.110 | 1.180 | 36 | 8.030 | 8.830 |
| 10 | 1.300 | 1.390 | 37 | 8.380 | 9.250 |
| 11 | 1.490 | 1.590 | 38 | 8.730 | 9.680 |
| 12 | 1.680 | 1.780 | 39 | 9.110 | 10.100 |
| 13 | 1.870 | 2.010 | 40 | 9.510 | 10.530 |
| 14 | 2.080 | 2.230 | 41 | 9.910 | 10.970 |
| 15 | 2.290 | 2.450 | 42 | 10.300 | 11.450 |
| 16 | 2.490 | 2.680 | 43 | 10.700 | 11.920 |
| 17 | 2.720 | 2.930 | 44 | 11.130 | 12.400 |
| 18 | 2.950 | 3.170 | 45 | 11.570 | 12.870 |
| 19 | 3.170 | 3.410 | 46 | 12.020 | 13.390 |
| 20 | 3.400 | 3.670 | 47 | 12.460 | 13.920 |
| 21 | 3.630 | 3.930 | 48 | 12.900 | 14.450 |
| 22 | 3.880 | 4.200 | 49 | 13.390 | 14.970 |
| 23 | 4.130 | 4.460 | 50 | 13.880 | 15.520 |
| 24 | 4.370 | 4.750 | Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx | ||
| 25 | 4.630 | 5.050 | xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Kčs: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Právní xxxxxxx x. 49/1948 Sb. nabyl xxxxxxxxx xxxx 14.4.1948.
Xx xxx xxxxxxxx právní xxxxxxx xxxxx xxxxx x xxxxxxxxx.
Xxxxxx předpis x. 49/1948 Xx. xxx xxxxxx xxxxxxx xxxxxxxxx č. 77/1952 Sb. x xxxxxxxxx od 22.12.1952.
Xxxxx xxxxxxxxxxxx xxxxxxxx norem xxxxxx xxxxxxxx xxxxxxxx x xxxxxxxx není xxxxxxxxxxxxx, xxxxx se xxxx xxxxxx xxxxxxxxx xxxxx xxxxx uvedeného xxxxxxxx xxxxxxxx.