Právní předpis byl sestaven k datu 21.12.1952.
Zobrazené znění právního předpisu je účinné od 14.04.1948 do 21.12.1952.
Zákon o zemědělské dani
49/1948 Sb.
Daňová povinnost §1 §2 §3 §4 §5
Zdaňovací období §6
Daňové sazby §7 §8 §9 §10 §11 §12 §13 §14 §15 §16 §17 §18
Sleva na dani §19
Počátek a konec daňové povinnosti §20 §21
Přiznání §24
Místní příslušnost §25
Vyrozumění o předpisu daně §26
Odvolání §27
Zemědělské daňové komise §28 §29 §30 §31 §32 §33
Přechodná a závěrečná ustanovení §34 §35 §36 §37 §38 §39 §40 §41
Tabulka zemědělské daně pro řepařskou oblast
Tabulka zemědělské daně pro obilnářskou oblast
Tabulka zemědělské daně pro bramborářskou oblast
Tabulka zemědělské daně pro pícninářskou oblast
49
Xxxxx
xx xxx 21. xxxxxx 1948
o xxxxxxxxxx xxxx
Xxxxxxxxxxx Národní xxxxxxxxxxx xxxxxxxxx Československé xxxxxxx xx na tomto xxxxxx:
Xxxxxx povinnost
§1
(1) Xxxxxxxxxx xxxx xxxxxxxxx fysické xxxxx, xxxxx provozují xx vlastní účet xxxxxxxxxx hospodářství až xx xxxxxx padesáti xxxxxxx xxxxxxx x xxxxxxxxxxxx výtěžkem.
(2) Xxxxxxxxx-xx xxxxxxxxxx hospodářství xx xxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx, xxxxxxx xxxxxxxxxx xxxx jen, xxxxxxx-xx v xxx xxxxxx a xxxx xxxxx xxxxxxxxxx xxx xxxxx, pokud xxxxxxx - xxxxx x xxxxxxxxxxx hospodářství xxxx xxxxxxxxxx - na xxxxxxx práce. Xxxx xxxxxxxx xxxxxx xxxx xxxxxxx x osob xx 21 let xxxx a u xxxx, xxxxx x xxxxxxxxxxx xxxxxxxxxxxx nemohou xxxxxxxxx pro xxxxx, xxxxx, xxxxxxxxxx xxxx xxxxxxxxxx veřejné xxxxxx, xxxxx jiné než x zaměstnaneckém xxxxxx.
(3) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx více xxxxxxxxx xxxx společně xx xxxxxxx účet (na xx. manželé), xxxxxxxxx xxxxxxxxxx xxxx společně. Xxx xxx xxxx xxxx xxxxxxx x xxxxx xxxxxxxx stanovená x xxxxxxxx 2; xxxxxxx xxx xxxxxxxxx xxxxx xxxxxxx. X xxxxxxx (druha x xxxxxx) xx xxxxxxxxxxx, xxxxxx-xx jinak xxxxxxxxx, xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx společně na xxxxxxx účet.
(4) Xxxxxxxxxxx (xxxxxxxxxxx) pozůstalost xx xxxxxxxx tak, jako xx xxxxxxxxxx xxx xx živu.
§2
(1) Zemědělským hospodářstvím xx souhrn xxxxx xxxxxxxxxxx xxxxxxxx a xxxx, xxxxx xxxxx xxxxxxxxxxx celek x xxxxxx xxxxxx zemědělství, xxxxxxxxx nebo rybnikářství xxxx xxxxxxxx účelu, x xxxxxxxx xxxxxx xx xxxxxxxxxxxx společnostech, xxxxxxx xxxxxx x xxxxxxxxx xxxxxx.
(2) Xxxxxxxxx-xx xxxxx uvedené x §1 dvě nebo xxxx zemědělských xxxxxxxxxxxx, xxxxxxxx xx xxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxx.
§3
X xxxxxxx zemědělského xxxxxxxxxxxx xxxxx xxx:
1. xxxxxxxx výroba, xxxxx xx xxxxxxxx na xxxxxxxxxx výrobků xxxxxxxxx xxxxxxxxxxxx a xxxxx xxxxxx xxxxxx není xxxxxxxxx x xxxxxxxx xxxxxxxxxxx samostatnými xxxxxxxxxxxx xxxxxxx (xxxxxx, mlýny, xxxxxxxxx, xxxxxxxx, xxxxxxxx, xxxxxxxxx x xxx.) xxxx x xxxxx xxxxxxx xxxx provozována xx xxxxxxxxxxxx v xxxxxxxxxxx závodě (x xxxxxxxxxx, xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxxx, xxxxxxxxxxxxx xxxxxxx x xxx.);
2. dobývání xxxxxxxx xxxxxxxxxxx xxxx, xxxxx nedochází x xxxxxxx zpracování, xx xxxxxxxx xxxxxxxxx pod x. 1;
3. prodej xxxxxxx vlastního xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxxxx x drobném, xxxxxxxxxxx xx živnostensku x xxxxxxxxxx xxxx skladištích xxxxxx xxxxxxxxxx x xxxxxxxx x xxxxxxxxx xxxxx;
4. vedlejší xxxxxxxxxx (xxxxxxxxxxx, xxxxx za xxxx, xxxxx xxx x pod.), provozovaná xxxxxx xxxxxxxxxxxxx x xxxxxxx po xxxxxxxxxxxx.
§4
Xxxxxxxxxxx, xxx se xxxxxxxxxx xxxxxxxxxxxx provozuje xx xxxx xxxxxxx, xxxxxxxxxx či xxxxxxxx xx obhospodařování xx xxxxxxxx xxxxxx xxxxxxxx xxxxxx.
§5
Xxxxxx-xx se xxxx xxxxxxxxxxxxx zemědělských hospodářství (§§1 xx 4) xx xxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx hospodářství xx společenstvo (družstvo) xxxx jiné xxxxxxxxxx xxxxxxxx x xxxxxxxxxxx xxxxxx xxxxx, xxxxxxxxx xxxxxxxxxx dani xxx, xxxx xx svá xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx vlastní xxxx.
§6
Xxxxxxxxx období
Daň se xxxxxxxx xxxxxxxxxx za xxxxx kalendářní rok xx xxxx uplynutí.
Daňové sazby
§7
(1) Xxx xx xxxxxxxx xxxxxxx xxxxxxxx v tabulkách xxxxxxxxxxx x tomuto xxxxxx.
(2) Xxx xxxxxxxxx xxxx jsou xxxxxxxx:
1. xxxxxxx oblast (xxxxxxxx, xxxxxxxxxx, xxxxxxxxxxxx xx xxxxxxxxxxx), ve které xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxx, x
2. xxxxxxx xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx x xxxxxx průměrný xxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx 30. xxxxxx xxxxxxxxxx roku.
§8
(1) Xxx xxxxxxxx, xx které výrobní xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxxxx xxxxxxxx, xxxxx se xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx.
(2) Xxxxxxxxxx xxxxxxxxxxx xxxxx, po xxxxxxx xxxxxxxxxx zemědělská hospodářství, xxxxx xxxx xxxx xxxxxxxxx (§31 x. 3 a §30 x. 3) xx xx xxxxxxx oblasti, xxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx území, xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, ve xxxxxxxxxxx xxxxxxxx.
§9
(1) Xxx xxxxxxxxx xxxxxxx xxxxxx xxxxx xxxxxxx x katastrálním xxxxxxxx xxxxxxxxxx xx xxxxxx pozemků xxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxx, xxxxxx nebo xxxxxxx, xxxx věnovaných xxxxxxxxxxxx (xxxxxxxxxxxx x xxxxxxxxx), xxxxxxxxxxx, xxxxxxxxxx x xxxxxxxxxxxx xxxxxxxx, xxxxx xx xxxxxxx xxxxxxxx xxxxxxxx x §31.
(2) Xxxxxxxx katastrální xxxxxxx xx xxxxxx, xxxx-xx se celkový xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxxx v xxxxxxxxx.
(3) Xxx xxxxxxxxx celkové xxxxxx xxxxx xxxxxxx x katastrálním xxxxxxxx x xxxxxx celkového xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx i x xxxx ležící xxxxx.
§10
(1) Xxx se xxxxxxxxx sníží, xxxx-xx x xxxxxxxxxxx hospodářství xxxxxx xxxxxxx věnovaných xxxxxxxxx xxxx xxx 15 % xxxxxxx xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxx pro snížení xxxx xxxxx odstavce 1 xxxxxxx xxxxxxx xxxxxxx x Xxxxxxx xxxxx.
§13
(1) Xxxxxxxxxxx xxxxxxxx x §1 xxxx. 2 se xxx xxxxx:
1. o 480 Xxx xx xxxxxxx xxxxx dvojice xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx,
2. x 480 Xxx xx xxxxx xxxx,
3. o 540 Xxx na xxxxx xxxx,
4. x 600 Xxx na třetí x xx každé xxxxx xxxx x
5. x 480 Kčs xx každého z xxxxxx.
(2) Xxxxx odstavce 1 xx xxxxxxxx:
x) x xxxxxxx člena xxxxxxx a u xxxxxxxxxxx xxxx xxx x xxx, které xxxx s xxxxxxxxxxx xx xxxxxxxxxx společenství, x
x) x xxxxxxxxx xxxx x x xxxxxx x xxx, xxxxx xxxx x xxxxxxxxxxxx xxxxxxxxxx.
(3) Stejně xxxx děti posuzují xx xxx xxxxxxx, xxxxxxxxxx, xxxxxxxxxx a xxxxxxxxx.
(4) Stejně xxxx xxxx xx posuzují xxx xxxxxxxxx sourozenci, xxxxxxxxx xxxxxxx a xxxxxxxxx neteře xxxxxxxxxx xxxx jeho manželky (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(5) Xxxxxx xxxx xxxxxx se xxxxxxxx xxx xxxxxxxxx, xxxxxxxxx rodiče, pěstouni, xxxxxx, snachy, tchán x xxxxxx xxxxxxxxxx xxxx xxxx manželky (xxxxxxx), jsou-li v xxxx zaopatření.
(6) Xxxxxx xxxx rodiče xx xxxxxxxx též xxxxxxx xxxxxxxxxx, zletilí synovci x zletilé xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (manžela), jsou-li xxxxx xxxxxxxxx x x jeho xxxxxxxxxx.
(7) Xxxxx, xx xxxxx xx xxxxxxxxxx snižuje xxx xxxxx předchozích xxxxxxxx, xxxxxxxx se xxxx xxxx xxxxxxxxxxx xxxxxxxxxx.
(8) Příslušník xxxxxxxxxx xxxx s xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, xxxxx-xx xx xxxx xxxxxxx xxxxxxx x xxxxx xxxxxxxxxx x xxxxxxxx z xxxxxx xxxxxxxxxx. Spotřební xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxx příslušníka xxxx xxxxxxxxx. Xxx xxxxx xxxx xxxx xxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx u xxxxxxx xxxxxxxxxx.
(9) Xxxxxxxxxx xxxxxxxxxx je x xxxxxxxxxxxx zaopatření, xxxxxxxxx-xx xxxx xxxxx-xx xx xxxxxxxxx xxxxxxxx xxx, xxxxxx x xxxxxxx. Xxxxxxxxxxx xx xxxxxx xxx xxxxxxxxxxx xxxxxxx. X xxxxxxxxxx nejde, xx-xx příslušník - xxxxxxxxx xxxxxxxxx - xxxxxxx xxxxxx, postačující x xxxx výživě.
(10) Xxxxxxxxxxx svobodným, xxxxxxxxx, xxxxxxxxxxx xxxx xxx, xxxxx xxxxxx trvale x xxxxxxxx (xxxxxxxxx) xx společné domácnosti, xxxxx xx daň x 480 Kčs, xxxx-xx nárok na xxxxxxx xxxx xxxxx xxxxxxxx 1 č. 2.
(11) Poplatníkům, xxxxx xxxxxxxxx xxxxxxx xxx xxxx, x. x. xxxx je x xxxxxxxxxx xxxxx do xxxxxx čtrnáctého roku, xxxxx se daň x 480 Kčs, xxxxxx-xx xxxxx na xxxxxxxx xxxx xxxxx xxxxx xxxxxx x xxxx xxxxx předcházejících xxxxxxxx. Xxxxxxx xx xxxxxxxxxx xxxx xxxxxxx, xxxxxxxx se děti xxxxx přímými xxxxxx xxxxxxx, politické xxxx xxxxxx xxxxxxxxx.
§14
Xxxxxxxxx-xx xxxxxxxxxx hospodářství xxxx xxxxxxxxxx fysické xxxxx (§1 odst. 2)
x) xxxxxxx xxxxxxxx x xxxxx nebo xxxxx světové války, xxxxx xxxx nárok xx zaopatřovací požitky xx xxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxx xxxx xxxx,
x) xxxxxxxx (xxxxxxxxx) invalidé x xxxxxxx xxxxxxxx xxxxxxxx, xxxx pro xxxxxxxxx xxxxxx xxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxx xxxx podle xxxxxxxx x xxxxxxxxxxxxxx sociálním xxxxxxxxx, xxxx
x) xxxx xxxxx tělesně xxxx xxxxxxx xxxxx (xx xx. xxxxxxxx, zmrzačení x xxx.), po xxxxxxx xxxxxxxxxx, xx xxxxx xxxx xxxxxxxx xxxxxxxxxxx domácnosti tělesně xxxx xxxxxxx xxxxx,
xxxxx xx xxx daň xxx xxxxxx xxxxxxxxxx xx 20 % xx do 44 % xxxxxx o 480 Xxx x xxx stupni invalidity xxxx 44 % x 960 Kčs. Xxx xxx xx xxxxxxxxxxx, xx stupeň xxxxxxxxxx x invalidů, xxxxxxxxxxxx xxxxxxx x xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx 44 %.
§15
Provozují-li zemědělské xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 odst. 2) vdova xxxx xxxxxxxxx xxxxxxx po xxxxxxx legionářích (zákon xx xxx 24. xxxxxxxx 1919, x. 462 Sb., x xxxxxxxxxxxx míst xxxxxxxxxx) x xxxxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxxx (xxxxx ze xxx 19. xxxxxxxx 1946, č. 255 Sb., x xxxxxxxxxxxxx xxxxxxxxxxxxxx armády x xxxxxxxxx x o xxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxx za xxxxxxxxxx), xx obětech xxxxxxxx xxxxxxxx x xxxxxxx, xxxxxx xxxx xxxxxxxxx xxxxxxxxx, xxxxx xx jim xxx x 480 Xxx.
§19
Xxxxx xx xxxx
(1) Xxx xx přiměřeně xxxxx pro zvláštní xxxxxx, které poplatníka (§1 xxxx. 2) xxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx snížení xxxx xxxxx §§13 xx 15.
(2) Xx takové xxxxxxxx xxxxxx dlužno xxxxxxxxx xxxxxxxxxxx plnění, x nimž je xxxxxxxxx xxxxxx zavázán, xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx x linii xxxxxxxxx xxxx xxxxxxxx xxxx x linii pobočné xx xxxxxxx xxxxxx x nemajetných xxxx xxxxxxxxxxxx xx druhého xxxxxx, xxxxxxxx xxxxxx xxxxxxxxxx xxxx příslušníků xxxx domácnosti x xxxxxxx xxxxxxx.
(3) Obdobně xx xxxxx xxx xxxxxxxxxxx uvedeným x §1 odst. 3, xxxx-xx xxxxxxxx xxxxxxx x xxxxxxxxxx 1 x 2 xxxxxxx x xxxx, xxxxx xxxxxxxxx xxxxxxxxxx hospodářství xxxxxxxx xx xxxxxxx xxxx.
(4) Směrnice xxx xxxxxxxxx xxxxxxxxx slevy xxxxxxx xxxxxxx xxxxxxx x Xxxxxxx xxxxx.
(5) X xxxxx nutno xxxxxx x xxxxxxxx.
Xxxxxxx x xxxxx xxxxxx xxxxxxxxxx
§20
(1) Xxxxxxxxxx, xxxxx xxxxxx provozovati xxxxxxxxxx hospodářství, podléhají xxxx počínajíc rokem, x xxxx xxxxxxxxxx xxxxxxxxxxxx začali xxxxxxxxxxx. Xxx xx xxxx xxxxxxxx, jestliže xxxxx 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(2) Poplatníci, xxxxx přestali xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxx xxxxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx provozovati. Xxx xx xxxx xxxxxxxx, xxxxxxxx již 30. června xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(3) Jestliže xxxxxxxxxxx zemědělského xxxxxxxxxxxx xxxx během roku xxxxxxxxx xxx, xx xxxxxx xxxxxxxxxxxxxxxxx pozemků xxxxxxxxxxx 50 xx, xxxxx se xxxxxxxxx xxxxxxxxxxx daní ještě xx ten xxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx.
§21
(1) Kdo xxxxx xxxx přestane provozovati xxxxxxxxxx xxxxxxxxxxxx, je xxxxxxx ohlásiti to xxxxxxxxx berní správě xx 30 dnů. Xxxxxxxxx xxxx xxxxxxx xxx xxxxxxxx, x xx do 30 xxx xx odevzdání (xxxxxxxxx) pozůstalosti.
(2) Xxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxx, nezakládá-li skutkovou xxxxxxxx trestného xxxx, xxxxxxxxxx pokutou xx 5.000 Xxx, x xx i xxxxxxxx.
§22
Xxxxxxxxx xxxx
(1) Xxxxxxxxx xx xxxxxxx si xxx xxx xxxxxxxxx x zaplatiti ji xxxxxxxxxxx xxxxxxx xxxxx xx 31. xxxxx xx xxxxxxxx xxxxxxxxxx xxxx.
(2) Xxxxxx-xx daň xxxxxxxxx xxxx, xx xxxxxxx povinen, činí-li xxxxxxxxxx xxxx xxx 2.000 Kčs, xxxxxxxxx 2 % xxxxxxxx x xxxxxxxx x xxxxxxxxxx k 31. xxxxx, 30. xxxxx, 31. xxxxxxxx a 31. xxxxx.
§23
Spolu x poplatníkem xxxxxxxx x §1 xxxx. 3, xxxx xxxxx xxxxxxxxx x xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxx daň každá x xxxx, které xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
§24
Xxxxxxxx
(1) Xxxxx, xxx xx xxxxxxx xxxxxxx xxxxxxxxxxx xxx, jest xxxxxxx podati xxxxxxxxxx xx 31. xxxxx xxxxx xxxxxx xxxxxxxx x xxxxx okolnostech xxxxxxxxxx pro vyměření xxxx za uplynulý xxx. Xxxx xx xx povinen xxxxxx xxxxxxxx každý, xxx xxxx xxxxx xxxxxxx x xxxxxx xxxxxxxx xxxxxx. Vzor xxxxxxxx xxxx x způsob xxxx podání xxxxxxx xxxxxxxxxxxx financí.
(2) Xxxxxx-xx xxxxxxxxx xxxxxxxx xxxx, xxxx xxxx daň xxxxxxx xx x 10 %; xxxxxxx xx splatné do 60 xxx xxx xxx xxxxxxxx předpisného xxxxxxx x místního xxxxxxxxx xxxxxx.
§25
Místní xxxxxxxxxxx
(1) X xxxxxxxx zemědělské daně xx xxxxxxxxx xxxxx xxxxxx, v jejímž xxxxxx xxx xxxxxxxxx xxxxxxxx (xxxxx) xxxxxx xxxxxxxxxx roku. Xxxxx-xx xxxxxx příslušnou xxxxx xxxxxx xxxxxx xxxxx xxxxxxxx (xxxxx) poplatníkova, xx xxxxxxxxx xxxxx xxxxxx, v jejímž xxxxxx je xxxxxxxxxx xxxxxxxxxxxx, xx případě xxxx největší xxxx. Xxxxx-xx xxxxxx xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxx, xxxx xx xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxxxx 1 xxxxx xxxxxxx xxx xxxxxx xxxxxx xxxxxxxxxxxx berního xxxxx x xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx zemědělské xxxxxx komise).
§26
Xxxxxxxxxx o předpisu xxxx
(1) X xxxxxxxx xxxx xxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxx vyloží místní xxxxxxx xxxxx xx 7 xxx xx xxxxxx x veřejnému xxxxxxxxxx po dobu 30 dnů.
(2) Xxxxxxx x dobu xxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx výbor xxxxxxxxx xx xxxxxx xxxxxx xxxx jiným xxxxxxxx x xxxxx xxxxxxxx.
(3) Xx xxxxxxx potvrdí xxxxxx xxxxxxx výbor xxxx vyložení x xxxxx xxx xxxxx xxxxxx.
§27
Odvolání
(1) Xx xxxxxxxx xxxx lze se xxxxxxx odvolati u xxxxxxxxx xxxxx xxxxxx xx 60 dnů xxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
(2) X xxxx lhůtě xxxxx xxxxxxxxxx xxxxxx x příslušné xxxxx xxxxxx žádost xx xxxxxxx důvodů xxx xxxxxxxx xxxx. Xxxx xxxxxx xxxxxxx xxxxxxx xx xxxxxxxx xxxxx xx xx dne xxxxxxxx xxxxxxxxxxx xxxxxxxx x xxxx xxx xxxx jen xx xx xxxxxx.
(3) X xxxxxxxx xxxxxxxxx x xxxxxxxx xxxxxxxxx xxxxxxxx xxxx II. xxxxxxx, xx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx.
Xxxxxxxxxx xxxxxx xxxxxx
§28
(1) X oboru xxxxxxxxxx xxxx xxxxxxxxxxx místní xxxxxxx výbory svými xxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx zemědělské daňové xxxxxx x xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx.
(2) Xxxxx xxxxxxxxxx daňové xxxxxx xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx zemědělské xxxxxx xxxxxx) xxxx: xxxxxxxx xxxxxxxx národního xxxxxx xxxx xxxx xxxxxxxx, zástupce xxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxxxxx xxxxxxxxxx komise xxx xxxxxxx xxxxxxxx xxxxxx xxxx xxxx zástupce, xxxxx xxxx zřízena, xxxxx xxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxx místní xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx jeho xxxxxxxx.
(3) Okresní zemědělská xxxxxx xxxxxx se xxxxxxx xxx xxxxx xxxxxx a xxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx (xxxx zástupce), xxxxxxxx berní xxxxxx, xxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxx svazu xxxxxxxxx x další xxxxx xxxxxxx volení okresním xxxxxxxx xxxxxxx. Ministr xxxxxxx může xxx xxxxx několika xxxxxxx xxxxx xxxxxxx xxxxx xxxxx okresní xxxxxxxxxxx xxxxxxx komisi. Předsedou xxxxxxx xxxxxxxxxx daňové xxxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx jeho xxxxxxxx.
(4) Xxxxxxxx zemědělská xxxxxx xxxxxx se xxxxxxx xxx xxxxxxxxxxxx xxxxxxx x tvoří xx xxxxxxxx: xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x xxxxxx, xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x pozemkové xxxxxxx x xxxxxx, zemského xxxxxxxxx výboru x Xxxxx, zemského xxxxxxxxx xxxxxx x Xxxx x zemské expositury x Xxxxxxx, zemského xxxxxxxxxx ředitelství x Xxxxx x xxxxxxxx xxxxxxxxxx xxxxxxxxxxx v Xxxx, x xx xx xxxxxx xxxxxxxx, x xx xxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx x slovenských xxxxxxxxx. Xxxxxxxxx ústřední xxxxxxxxxx daňové komise xx zástupce xxxxxxxxxxxx xxxxxxx.
§29
Xxxxxxx xxxxxxxx xxxxxxx (xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx) přísluší:
1. v xxxxxxx, xxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxx x xxxxxxxxxxxxx xxxxxx, xxxx kde xxx x xxxxxx xxxxx xxxxxxxx, xxxxxxxxxx rozdělení xxxxxxxxx katastrálního xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxxxx xxxxx xx jednotlivá xxxxxxxxxx hospodářství xx xxxxxxxx xxx z xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxxxx xxxxx [§6 xxxx. 19 vládního xxxxxxxx xx dne 23. xxxxxx 1930, x. 64 Sb., xxxx xx xxxxxxxx xxxxxxxxx hlavy II, XXX a XX xxxxxx x pozemkovém xxxxxxxx x xxxx xxxxxx (katastrálního zákona)]. Xxxxxx-xx xxxxxx xxxxxxxxxx xxxxxx komise návrh xx 31. xxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxx xxxxxx;
2. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx výrobní xxxxxxx (§8 xxxx. 2). Xxxxx nutno xxxxxx xxxxxxx zemědělské daňové xxxxxx xx 31. xxxxx xxxxxxxxxx xxxx; xxxxxx xxxxxx po xxxx lhůtě xxxxxxx xxxx xxxx xx xxxxxxxx xxxx za xxxxx xxx.
§30
Okresním xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx:
1. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx jiné xxxxxxx xxxxxxx (§8 xxxx. 2). Návrh xxxxx podati xxxxxxxx xxxxxxxxxx daňové xxxxxx xx 31. xxxxx xxxxxxxxxx xxxx; návrhy xxxxxx xx této xxxxx nemohou míti xxxx na xxxxxxxx xxxx xx xxxxx xxx;
2. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx x xxxxxxxx xxxxx §29 x. 1. Xxxxxxxxxx-xx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x xxxxxx xx 15. prosince xxxxxxxxxx xxxx, xxxxxxxx x xxx xxxxxxxx xxxx II. xxxxxxx;
3. xxxxxxxxxxx x konečnou xxxxxxxxx o xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx hospodářství xx jiné xxxxxxx xxxxxxx (§8 xxxx. 2); nerozhodne-li xx 15. xxxxxxxx xxxxxxxxxx xxxx, nemůže xxxxxxxxx xxxx xxxx xx xxxxxxxx xxxx za xxxxx xxx.
§31
Ústřední zemědělské xxxxxx xxxxxx xxxxxxxx:
1. stanoviti xxxxxxx katastrální xxxxxxx xxxxxxxxxxx xx katastrální xxxxx v xxxxxxxxx, xxx xxx xxxxx xxxxxxxx x výkazu xxxxxxxx xxxxxxxxxxxxx hodnot; xxxxxxxxx-xx xxx xx 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx financí;
2. xxxxxxxxx xxxxxxxxx v Xxxxxxx xxxxx xxxxxxx xxxxxx xxxxx §9 xxxx. 1; xxxxxxxxx-xx xx xx 30. xxxxxxxxx xxxxxxxxxx roku, stanoví xx ministerstvo financí. Xxxx xxxxxxx xxxxxxx xxxxx toho, xxxxxxxx xx xxxxx výtěžek xxxxxxxxxx xxx pěstování xxxxxx xxxxxxxxx v §9 xxxx. 1 xxxxxxxx xxxxx než xxx xxxxxxxxx xxxxxxxxx xxxxxx;
3. xxxxxxxxxxx x xxxxxxxx platností o xxxxxxxxx jednotlivých xxxxxxxxxxxxx xxxxx xx jiné xxxxxxx xxxxxxx (§8 xxxx. 2); nerozhodne-li xx 15. xxxxxxxx xxxxxxxxxx roku, xxxxxx xxxxxxxxx xxxx xxxx xx vyměření xxxx xx xxxxx rok;
4. xxxxxxxxxxxxx xxxxxxxx poměry xxxxxxxxxx výroby x xxxxxxxxxx finanční správě xxxxx xxxxx xxxxxxxxxx xxxx.
§32
Xxxxxxxx x zemědělských xxxxxxxx xxxxxxxx xx xxxxxx xxxxxxx. Členové xxxxxxxxxxxx xxxxxxxx komisí xxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxx, xxxxxxxxx x xxxxx xxxxxxxxxx xxxxxx x svědomí x xxxxxxxxxxx x xxxxxxx x xxxxxx xxxxxxxxx.
§33
Xxxxx okresních xxxxxxxxxxxx xxxxxxxx komisí, xxxxxxx xxx xxxxxx, xxxxx x xxxxx slibu xxxxx xxxxxx xxxxxxx xxxxxxx financí, xxxxx xxx x xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx v xxxxxx s xxxxxxxxx xxxxxx, x Xxxxxxx xxxxx.
Xxxxxxxxx x závěrečná xxxxxxxxxx
§34
(1) Xxx osoba xxxx býti uznána xx xxxxxxxxxxx domácnosti xxxxx x xxxxxxx xxxxxxxxxx x u xxxxx xxxxxxxxxx xxxxx x xxxxx xxxx.
(2) Xxxx-xx xxxxxxxxxx u xxxx xx xxxx xxxxx xxxx xxxxxxxxxx xxxxx podle §7 xxxx xxxxxx úleva xxxxx §9 xxxxxx xx xxx 26. xxxxxx 1947, č. 109 Xx., x xxxx xx mzdy, xxxxxx mu býti xx tento rok xxxxxxx xxxxxxxxxx xxx xxxxx §§13 xx 15.
§35
Ministr xxxxxxx xxxx
1. xxxx rozčleniti tabulky xxxxxxxxxx daně xxx xx xx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xxx xx do celkové xxxxxx,
2. učiniti xxxxxxxx x xxxxxxxx xxxxxxxxxxxxx x tvrdostí, jež xx xxxxxxxxxx xxxxxx xxxxxx xxxxx xxxxxxxxxx,
3. xxxxxxx xxxxxxxx x xxxxxxxx xxxxxxx zdanění x xxxxxxxxx, xxx xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx podkladě xxxxxxxxxx xxxx xxxx xxxxxxxxx poměru, x
4. xxxxxxxxx xxxxxxxxx v Xxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx daně xx xx xxxxxxx xxxxxxxxx komposesorátům, urbariátům xxxx podobným xxxxxxx xxxxxxx.
§36
(1) Xxxxxxxx x xxxxxxxxxx dani xx xxx 1947 jsou xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx, xxxxx zásadně xxxxxxxxx xxxxxx xxxxxxxxxx, x xx xx 30. června 1948.
(2) Xxxxxxxxxx xxx xx xxx 1947 jest xxxxxxx xx xxxx xxxxxxxx xxxxxxxxx; první xxxxxxx do 30. xxxxxx 1948 x xxxxx xx 30. xxxx 1948.
§37
(1) Xxxxxx, po xxxxxxx výtěžek x xxxxxxx xxxxxxxxxxxx hospodářství, xxxxx je xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxx xxxxxx xxxxx 1948, xxxxxxxx pro xxxxxxxx xxxx důchodové x všeobecné xxxx xxxxxxxxx xxxxx xxxxxx x xxxxxxx xxxxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx.
(2) Pozemky xxxxxxx x xxxxxxxxxxxx hospodářství, xxxxx xxxx xxxxxxxxx xxxxxxxxxx daně, nejsou xxxxxxxxx xxxxxx xxxxx 1948 podrobeny xxxxxxxxx xxxx podle xxxxxx x xxxxxxx daních, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx. Jsou-li xxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxxxxx xxxx podle xxxxx XX xxxxx xxxxxx.
(3) Xxxxx xx xxx 21. února 1946, č. 31 Sb., x xxxx x xxxxxx, xx xxxxxxxxxx xxxxxxxxx xxxxx 1947 xx xxxxxx, xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx dani xx 31. xxxxxxxx 1946 xx dodávky x xxxxxx xxxxxxxxx x xxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx x xx xxxx vlastní xxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx x xxxx xxxxxxx x xxxxxxxxx větě xxxxxxxxxxx záznamní xxxxxxxxxx xxxxx xxxxx xxxxx, xxxxxx X vládního xxxxxxxx xx dne 29. xxxxxx 1941, x. 297 Xx., x xxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxxxx x xxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxx §2 xxxxxx xxxxxxxx nařízení xx xxxxxxx.
(4) Xxxx xxxxxxxxxx xxxxxxxx (xxxxxxxx daně xxxxxxxxx) xxxxx xxxxxx xx xxx 31. xxxxx 1947, č. 185 Sb., x xxxxxxxxx xxxxxxxxxxx xxxxx x x xxxxxxxxx dávce x xxxxxxxxxx přírůstků xx xxxxxxx, u osob xxxxxxxxxxxxx zemědělské dani xx xxxxxx xxxxxx (xxxxxx), který by xxx x xxxxxx xxxx podroben dani xxxxxxxxx (xxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx), xxxxx xxxxxxx osoby xxxxxxxxxxx xxxxxxxxxx dani. Xxxxxxxxx jednorázová xxxxx xxxxx §3 xxxx. 1 xxxx. a) xxxxxx x. 185/1947 Xx. xxxxxx se x xxxxxx xxxxxxxxx x x xxxx, xxxxx xx připadla xx důchod xxxxxxxx xxxxx předchozí xxxx, xxxxx poplatník xxx xxxxxxxx dani důchodové.
§38
(1) Xxxxx ze xxx 19. xxxxx 1946, č. 30 Sb., x xxxx úpravě xxxxxxxxxxxxxxxx xxxxx x oboru xxxxxxxxx daní x xxxxxxxx finančních xxxxxxxx, xx xxxxxxxx xxxxx:
1. x §41 odst. 5 xxxx xxxx xx zařazují xx xxxxx "... platiti xxx x xxxxxx", xxxxx xxxxx "xxxx xxxxxxxxx zemědělské xxxx",
2. §41 xxxx. 6 xx xxxxxxxx další - třetí - xxxxx tohoto xxxxx" "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx nevztahují xx xxxxx podléhající xxxxxxxxxx xxxx, x xxxx xxxxxxxxx také živnost xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
(2) Xxxxx ze xxx 14. xxxxx 1920, x. 262 Xx., x xxxx x xxxx, xx xxxxx předpisů jej xxxxxxxx x doplňujících, xx xxxxxxxx takto:
1. x §1 xxxx. 2 prvé xxxx xx xxxxxxxx xx xxxxx "... xxxxxxx xxx z xxxxxx" xxxxx xxxxx "xxxx xxxxxxxxx xxxxxxxxxx dani",
2. §1 xxxx. 3 xx xxxxxxxx xxxxx - xxxxxxx - xxxxx xxxxxx xxxxx: "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx na xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x když xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
§39
(1) Xxxxx pozemkové xxxx podle §105 xxxx. 1 xxxxxx x xxxxxxx xxxxxx xx xxxxxxx počínajíc xxxxxx xxxxx 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx xxxxxxx zapsaní xxxx xxxxxxxxxxx xx xxxxxxxxxxx katastru xxxx xxxxxxx xxxxxxxx xx 60 dnů ode xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx, xxxxx xxxxxxx k xxxxxxxxxxxx xxxxxxxxxxxx, xxx xx xxxxxxxxx zemědělské xxxx. Xxxx oznámení xxxx x xxxxxx podání xxxxxxx xxxxxxxxxxxx xxxxxxx.
(3) Xxxxxxxxxx §327 xxxx. 1 xxxx xxxxx xxxxxx x xxxxxxx xxxxxx se zrušuje; xxxxxxx xx xx xxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxx na xxxxx xxx 1947.
§40
X xxxxxxxxx xxxxx xxxxxxx neupravených xxxxx xxxxxxx xxxxxxxxxx zákona x xxxxxxx xxxxxx, xx znění xxxxxxxx xxx měnících x xxxxxxxxxxxx; xxxxx jde x xxxxxxxx x xxxxxxxx, xxxxx xxxxxxx xxxxxxxxxx xxxxxx č. 31/1946 Sb.
§41
Xxxxx xxxxx nabývá xxxxxxxxx xxxx vyhlášení; xxxxx však xxx xxxxxxxxxxx daň xx xxxx xx xxx 1947; xxxxxxx xxx xxxxxxx xxxxxxx.
Xx. Xxxxx x. x.
Xxxxxxxx x. x.
Xx. Dolanský x. x.
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Kčs | 20 Xxx | 25 Xxx | 30 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||||
| 1 | - | - | 80 | 80 | 90 | 90 |
| 2 | 210 | 230 | 240 | 260 | 270 | 280 |
| 3 | 350 | 400 | 440 | 470 | 500 | 530 |
| 4 | 510 | 580 | 630 | 690 | 740 | 790 |
| 5 | 640 | 760 | 860 | 940 | 1.010 | 1.070 |
| 6 | 800 | 950 | 1.060 | 1.170 | 1.270 | 1.370 |
| 7 | 950 | 1.120 | 1.290 | 1.430 | 1.550 | 1.670 |
| 8 | 1.080 | 1.320 | 1.510 | 1.670 | 1.830 | 1.980 |
| 9 | 1.220 | 1.500 | 1.720 | 1.930 | 2.130 | 2.310 |
| 10 | 1.370 | 1.680 | 1.950 | 2.210 | 2.430 | 2.630 |
| 11 | 1.500 | 1.860 | 2.190 | 2.470 | 2.730 | 2.990 |
| 12 | 1.630 | 2.060 | 2.420 | 2.740 | 3.050 | 3.330 |
| 13 | 1.750 | 2.250 | 2.650 | 3.030 | 3.370 | 3.700 |
| 14 | 1.890 | 2.430 | 2.900 | 3.310 | 3.700 | 4.070 |
| 15 | 2.030 | 2.620 | 3.140 | 3.600 | 4.040 | 4.440 |
| 16 | 2.170 | 2.820 | 3.380 | 3.900 | 4.380 | 4.850 |
| 17 | 2.300 | 3.020 | 3.630 | 4.210 | 4.740 | 5.270 |
| 18 | 2.430 | 3.220 | 3.900 | 4.500 | 5.120 | 5.690 |
| 19 | 2.550 | 3.410 | 4.160 | 4.840 | 5.500 | 6.140 |
| 20 | 2.690 | 3.610 | 4.410 | 5.180 | 5.890 | 6.620 |
| 21 | 2.830 | 3.830 | 4.690 | 5.520 | 6.320 | 7.090 |
| 22 | 2.970 | 4.040 | 4.980 | 5.860 | 6.750 | 7.590 |
| 23 | 3.110 | 4.250 | 5.270 | 6.240 | 7.170 | 8.120 |
| 24 | 3.240 | 4.450 | 5.560 | 6.630 | 7.650 | 8.650 |
| 25 | 3.380 | 4.670 | 5.850 | 7.000 | 8.130 | 9.210 |
| 26 | 3.510 | 4.910 | 6.190 | 7.400 | 8.610 | 9.800 |
| 27 | 3.660 | 5.150 | 6.510 | 7.830 | 9.110 | 10.390 |
| 28 | 3.800 | 5.380 | 6.840 | 8.260 | 9.650 | 11.000 |
| 29 | 3.950 | 5.610 | 7.160 | 8.680 | 10.190 | 11.670 |
| 30 | 4.100 | 5.850 | 7.520 | 9.130 | 10.720 | 12.320 |
| 31 | 4.240 | 6.120 | 7.890 | 9.620 | 11.320 | 12.990 |
| 32 | 4.380 | 6.380 | 8.260 | 10.090 | 11.910 | 13.720 |
| 33 | 4.530 | 6.650 | 8.630 | 10.570 | 12.520 | 14.460 |
| 34 | 4.690 | 6.920 | 9.010 | 11.080 | 13.140 | 15.190 |
| 35 | 4.850 | 7.180 | 9.420 | 11.620 | 13.810 | 15.990 |
| 36 | 5.020 | 7.470 | 9.830 | 12.150 | 14.470 | 16.800 |
| 37 | 5.180 | 7.770 | 10.250 | 12.690 | 15.140 | 17.600 |
| 38 | 5.340 | 8.070 | 10.660 | 13.250 | 15.850 | 18.460 |
| 39 | 5.510 | 8.360 | 11.100 | 13.850 | 16.590 | 19.350 |
| 40 | 5.670 | 8.660 | 11.560 | 14.440 | 17.330 | 20.240 |
| 41 | 5.830 | 8.960 | 12.020 | 15.030 | 18.070 | 21.150 |
| 42 | 6.020 | 9.300 | 12.480 | 15.660 | 18.890 | 22.130 |
| 43 | 6.200 | 9.630 | 12.940 | 16.320 | 19.700 | 23.110 |
| 44 | 6.390 | 9.970 | 13.460 | 16.980 | 20.510 | 24.090 |
| 45 | 6.570 | 10.300 | 13.970 | 17.630 | 21.360 | 25.140 |
| 46 | 6.750 | 10.630 | 14.480 | 18.320 | 22.250 | 26.220 |
| 47 | 6.940 | 10.980 | 14.990 | 19.050 | 23.140 | 27.290 |
| 48 | 7.120 | 11.360 | 15.520 | 19.770 | 24.040 | 28.400 |
| 49 | 7.310 | 11.730 | 16.090 | 20.490 | 24.990 | 29.570 |
| 50 | 7.520 | 12.110 | 16.660 | 21.240 | 25.970 | 30.740 |
| Xxx xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx činí zemědělská xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx pozemků | |||||
| všech xxxxxxx | 35 Xxx | 40 Kčs | 45 Xxx | 50 Xxx | 55 Xxx | 60 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Kčs: | |||||
| 1 | 100 | 100 | 110 | 110 | 120 | 120 |
| 2 | 290 | 310 | 320 | 340 | 350 | 360 |
| 3 | 560 | 580 | 600 | 620 | 640 | 670 |
| 4 | 840 | 890 | 930 | 960 | 1.000 | 1.040 |
| 5 | 1.130 | 1.190 | 1.260 | 1.320 | 1.380 | 1.440 |
| 6 | 1.460 | 1.540 | 1.620 | 1.700 | 1.770 | 1.840 |
| 7 | 1.770 | 1.890 | 2.000 | 2.110 | 2.210 | 2.300 |
| 8 | 2.130 | 2.270 | 2.400 | 2.520 | 2.640 | 2.770 |
| 9 | 2.480 | 2.640 | 2.810 | 2.970 | 3.120 | 3.270 |
| 10 | 2.850 | 3.050 | 3.240 | 3.420 | 3.600 | 3.780 |
| 11 | 3.230 | 3.450 | 3.680 | 3.900 | 4.120 | 4.320 |
| 12 | 3.610 | 3.880 | 4.140 | 4.390 | 4.630 | 4.890 |
| 13 | 4.000 | 4.320 | 4.600 | 4.910 | 5.210 | 5.490 |
| 14 | 4.420 | 4.770 | 5.130 | 5.460 | 5.780 | 6.130 |
| 15 | 4.860 | 5.260 | 5.640 | 6.030 | 6.430 | 6.810 |
| 16 | 5.310 | 5.750 | 6.210 | 6.650 | 7.070 | 7.510 |
| 17 | 5.760 | 6.290 | 6.790 | 7.260 | 7.780 | 8.270 |
| 18 | 6.270 | 6.840 | 7.380 | 7.960 | 8.500 | 9.040 |
| 19 | 6.780 | 7.400 | 8.040 | 8.650 | 9.270 | 9.890 |
| 20 | 7.300 | 8.020 | 8.690 | 9.390 | 10.080 | 10.740 |
| 21 | 7.870 | 8.630 | 9.400 | 10.160 | 10.900 | 11.680 |
| 22 | 8.450 | 9.280 | 10.130 | 10.940 | 11.800 | 12.620 |
| 23 | 9.030 | 9.970 | 10.860 | 11.800 | 12.700 | 13.640 |
| 24 | 9.670 | 10.660 | 11.680 | 12.660 | 13.680 | 14.690 |
| 25 | 10.310 | 11.410 | 12.490 | 13.590 | 14.680 | 15.780 |
| 26 | 10.970 | 12.170 | 13.340 | 14.540 | 15.720 | 16.940 |
| 27 | 11.680 | 12.940 | 14.250 | 15.510 | 16.830 | 18.100 |
| 28 | 12.400 | 13.790 | 15.150 | 16.560 | 17.930 | 19.370 |
| 29 | 13.130 | 14.640 | 16.130 | 17.620 | 19.150 | 20.650 |
| 30 | 13.920 | 15.500 | 17.130 | 18.740 | 20.360 | 22.010 |
| 31 | 14.720 | 16.450 | 18.140 | 19.900 | 21.640 | 23.420 |
| 32 | 15.530 | 17.380 | 19.240 | 21.060 | 22.980 | 24.860 |
| 33 | 16.410 | 18.360 | 20.340 | 22.350 | 24.330 | 26.400 |
| 34 | 17.290 | 19.390 | 21.490 | 23.620 | 25.790 | 27.930 |
| 35 | 18.180 | 20.430 | 22.690 | 24.950 | 27.250 | 29.600 |
| 36 | 19.150 | 21.510 | 23.900 | 26.340 | 28.790 | 31.260 |
| 37 | 20.110 | 22.650 | 25.190 | 27.730 | 30.380 | 33.020 |
| 38 | 21.090 | 23.780 | 26.500 | 29.240 | 31.990 | 34.830 |
| 39 | 22.150 | 24.980 | 27.820 | 30.760 | 33.720 | 36.670 |
| 40 | 23.210 | 26.220 | 29.260 | 32.320 | 35.440 | 38.580 |
| 41 | 24.270 | 27.460 | 30.690 | 33.960 | 37.240 | 40.490 |
| 42 | 25.430 | 28.780 | 32.160 | 35.600 | 39.060 | 42.450 |
| 43 | 26.590 | 30.130 | 33.720 | 37.320 | 40.900 | 44.420 |
| 44 | 27.750 | 31.480 | 35.280 | 39.060 | 42.780 | 46.420 |
| 45 | 29.010 | 32.930 | 36.880 | 40.810 | 44.660 | 48.440 |
| 46 | 30.270 | 34.400 | 38.530 | 42.600 | 46.580 | 50.460 |
| 47 | 31.530 | 35.870 | 40.180 | 44.390 | 48.510 | 52.530 |
| 48 | 32.880 | 37.410 | 41.870 | 46.210 | 50.450 | 54.600 |
| 49 | 34.250 | 38.960 | 43.570 | 48.050 | 52.430 | 56.650 |
| 50 | 35.620 | 40.520 | 45.270 | 49.890 | 54.400 | 58.710 |
| Při xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx xxxx xxxxxxxxxx daň xx xxxxx xxxxx xxxxxx Kčs: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx
| Xxx celkové výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx pozemků | 65 Xxx | 70 Xxx | 75 Xxx | 80 Xxx a xxxx |
| x xx | xxxx zemědělská xxx Xxx: | |||
| 1 | 120 | 130 | 130 | 130 |
| 2 | 370 | 390 | 400 | 410 |
| 3 | 690 | 720 | 740 | 760 |
| 4 | 1.070 | 1.100 | 1.130 | 1.170 |
| 5 | 1.490 | 1.540 | 1.590 | 1.640 |
| 6 | 1.920 | 2.000 | 2.070 | 2.150 |
| 7 | 2.400 | 2.490 | 2.570 | 2.670 |
| 8 | 2.900 | 3.020 | 3.130 | 3.240 |
| 9 | 3.410 | 3.550 | 3.700 | 3.840 |
| 10 | 3.960 | 4.130 | 4.300 | 4.460 |
| 11 | 4.510 | 4.730 | 4.940 | 5.150 |
| 12 | 5.140 | 5.380 | 5.610 | 5.840 |
| 13 | 5.760 | 6.060 | 6.350 | 6.640 |
| 14 | 6.470 | 6.800 | 7.110 | 7.440 |
| 15 | 7.170 | 7.560 | 7.950 | 8.320 |
| 16 | 7.960 | 8.390 | 8.800 | 9.240 |
| 17 | 8.740 | 9.240 | 9.740 | 10.220 |
| 18 | 9.610 | 10.160 | 10.690 | 11.250 |
| 19 | 10.490 | 11.110 | 11.740 | 12.350 |
| 20 | 11.440 | 12.140 | 12.800 | 13.500 |
| 21 | 12.430 | 13.180 | 13.960 | 14.720 |
| 22 | 13.170 | 14.320 | 15.140 | 16.000 |
| 23 | 14.560 | 15.460 | 16.420 | 17.340 |
| 24 | 15.690 | 16.720 | 17.720 | 18.760 |
| 25 | 16.890 | 17.970 | 19.120 | 20.230 |
| 26 | 18.110 | 19.350 | 20.550 | 21.780 |
| 27 | 19.430 | 20.730 | 22.070 | 23.400 |
| 28 | 20.760 | 22.220 | 23.640 | 25.090 |
| 29 | 22.200 | 23.730 | 25.290 | 26.860 |
| 30 | 23.650 | 25.340 | 27.000 | 28.700 |
| 31 | 25.190 | 26.990 | 28.800 | 30.630 |
| 32 | 26.780 | 28.710 | 30.660 | 32.620 |
| 33 | 28.430 | 30.520 | 32.600 | 34.730 |
| 34 | 30.160 | 32.370 | 34.620 | 36.860 |
| 35 | 31.900 | 34.320 | 36.680 | 39.070 |
| 36 | 33.780 | 36.290 | 38.820 | 41.310 |
| 37 | 35.660 | 38.360 | 40.970 | 43.580 |
| 38 | 37.630 | 40.420 | 43.170 | 45.880 |
| 39 | 39.620 | 42.550 | 45.380 | 48.220 |
| 40 | 41.640 | 44.670 | 47.640 | 50.560 |
| 41 | 43.690 | 46.840 | 49.900 | 52.950 |
| 42 | 45.750 | 49.030 | 52.210 | 55.340 |
| 43 | 47.850 | 51.240 | 54.530 | 57.720 |
| 44 | 49.960 | 53.470 | 56.830 | 60.090 |
| 45 | 52.110 | 55.700 | 59.130 | 62.440 |
| 46 | 54.260 | 57.920 | 61.410 | 64.790 |
| 47 | 56.400 | 60.140 | 63.680 | 67.100 |
| 48 | 58.540 | 62.330 | 65.930 | 69.400 |
| 49 | 60.670 | 64.530 | 68.170 | 71.660 |
| 50 | 62.780 | 66.690 | 70.380 | 73.910 |
| Xxx xxxxxxx výměře xxxxx pozemků nad 50 xx činí xxxxxxxxxx xxx xx xxxxx xxxxx hektar Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Tabulka zemědělské daně xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 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 xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx daň xx xxxxx xxxxx xxxxxx Xxx: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Xxxxxxx zemědělské xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx pozemků | ||||
| všech pozemků | 30 Xxx | 35 Kčs | 40 Xxx | 45 Xxx | 50 Xxx |
| x ha | činí xxxxxxxxxx daň Xxx: | ||||
| 1 | - | - | - | - | - |
| 2 | 200 | 210 | 220 | 220 | 230 |
| 3 | 370 | 380 | 400 | 420 | 430 |
| 4 | 550 | 580 | 600 | 620 | 640 |
| 5 | 750 | 800 | 840 | 880 | 910 |
| 6 | 970 | 1.020 | 1.070 | 1.110 | 1.160 |
| 7 | 1.170 | 1.250 | 1.320 | 1.390 | 1.450 |
| 8 | 1.410 | 1.490 | 1.580 | 1.660 | 1.730 |
| 9 | 1.630 | 1.730 | 1.830 | 1.940 | 2.040 |
| 10 | 1.850 | 1.990 | 2.120 | 2.240 | 2.350 |
| 11 | 2.100 | 2.250 | 2.390 | 2.530 | 2.660 |
| 12 | 2.340 | 2.510 | 2.680 | 2.840 | 3.000 |
| 13 | 2.580 | 2.790 | 2.980 | 3.160 | 3.340 |
| 14 | 2.840 | 3.070 | 3.280 | 3.480 | 3.690 |
| 15 | 3.110 | 3.350 | 3.580 | 3.820 | 4.050 |
| 16 | 3.360 | 3.630 | 3.910 | 4.170 | 4.410 |
| 17 | 3.630 | 3.940 | 4.230 | 4.500 | 4.800 |
| 18 | 3.910 | 4.240 | 4.550 | 4.880 | 5.210 |
| 19 | 4.180 | 4.530 | 4.910 | 5.270 | 5.610 |
| 20 | 4.460 | 4.870 | 5.270 | 5.650 | 6.040 |
| 21 | 4.760 | 5.210 | 5.630 | 6.070 | 6.500 |
| 22 | 5.070 | 5.550 | 6.020 | 6.500 | 6.960 |
| 23 | 5.380 | 5.890 | 6.430 | 6.930 | 7.430 |
| 24 | 5.690 | 6.270 | 6.830 | 7.380 | 7.950 |
| 25 | 6.030 | 6.650 | 7.240 | 7.860 | 8.460 |
| 26 | 6.380 | 7.030 | 7.690 | 8.350 | 8.970 |
| 27 | 6.730 | 7.430 | 8.150 | 8.830 | 9.530 |
| 28 | 7.070 | 7.860 | 8.600 | 9.370 | 10.120 |
| 29 | 7.440 | 8.280 | 9.080 | 9.910 | 10.690 |
| 30 | 7.840 | 8.710 | 9.590 | 10.450 | 11.320 |
| 31 | 8.230 | 9.160 | 10.100 | 11.020 | 11.960 |
| 32 | 8.620 | 9.630 | 10.610 | 11.620 | 12.600 |
| 33 | 9.030 | 10.110 | 11.160 | 12.230 | 13.270 |
| 34 | 9.470 | 10.580 | 11.730 | 12.830 | 13.980 |
| 35 | 9.910 | 11.090 | 12.290 | 13.490 | 14.690 |
| 36 | 10.340 | 11.620 | 12.860 | 14.160 | 15.400 |
| 37 | 10.780 | 12.150 | 13.490 | 14.830 | 16.190 |
| 38 | 11.270 | 12.680 | 14.120 | 15.520 | 16.970 |
| 39 | 11.760 | 13.240 | 14.750 | 16.260 | 17.750 |
| 40 | 12.250 | 13.840 | 15.380 | 17.010 | 18.590 |
| 41 | 12.740 | 14.420 | 16.080 | 17.750 | 19.460 |
| 42 | 13.260 | 15.010 | 16.780 | 18.540 | 20.320 |
| 43 | 13.810 | 15.630 | 17.480 | 19.360 | 21.200 |
| 44 | 14.350 | 16.280 | 18.190 | 20.170 | 22.150 |
| 45 | 14.900 | 16.940 | 18.970 | 20.990 | 23.090 |
| 46 | 15.450 | 17.590 | 19.730 | 21.890 | 24.040 |
| 47 | 16.050 | 18.260 | 20.500 | 22.790 | 25.060 |
| 48 | 16.660 | 18.980 | 21.300 | 23.680 | 26.090 |
| 49 | 17.260 | 19.700 | 22.150 | 24.600 | 27.130 |
| 50 | 17.860 | 20.420 | 22.990 | 25.590 | 28.190 |
| Xxx xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx činí xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxxxx oblast
| Při celkové xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx všech pozemků | |||
| všech xxxxxxx | 55 Kčs | 60 Kčs | 65 Xxx | 70 Xxx a 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 všech xxxxxxx xxx 50 xx xxxx xxxxxxxxxx daň xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Xxxxxxx zemědělské xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx pozemků | 5 Kčs | 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 celkové xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx další hektar Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 25 Xxx | 30 Xxx | 35 Xxx | 40 Xxx x více |
| v ha | činí xxxxxxxxxx xxx Kčs: | |||
| 1 | - | - | - | - |
| 2 | 130 | 140 | 150 | 150 |
| 3 | 250 | 260 | 270 | 280 |
| 4 | 400 | 430 | 450 | 480 |
| 5 | 570 | 600 | 630 | 670 |
| 6 | 750 | 810 | 860 | 910 |
| 7 | 950 | 1.020 | 1.080 | 1.140 |
| 8 | 1.140 | 1.240 | 1.330 | 1.420 |
| 9 | 1.380 | 1.490 | 1.590 | 1.680 |
| 10 | 1.600 | 1.720 | 1.840 | 1.970 |
| 11 | 1.820 | 1.980 | 2.140 | 2.280 |
| 12 | 2.070 | 2.250 | 2.420 | 2.570 |
| 13 | 2.320 | 2.510 | 2.710 | 2.910 |
| 14 | 2.560 | 2.810 | 3.030 | 3.240 |
| 15 | 2.820 | 3.090 | 3.330 | 3.570 |
| 16 | 3.090 | 3.370 | 3.650 | 3.930 |
| 17 | 3.350 | 3.670 | 3.990 | 4.280 |
| 18 | 3.620 | 3.990 | 4.320 | 4.640 |
| 19 | 3.910 | 4.290 | 4.660 | 5.050 |
| 20 | 4.190 | 4.600 | 5.030 | 5.440 |
| 21 | 4.470 | 4.950 | 5.410 | 5.840 |
| 22 | 4.770 | 5.290 | 5.770 | 6.290 |
| 23 | 5.090 | 5.630 | 6.190 | 6.730 |
| 24 | 5.400 | 6.000 | 6.600 | 7.170 |
| 25 | 5.710 | 6.380 | 7.010 | 7.660 |
| 26 | 6.050 | 6.760 | 7.450 | 8.150 |
| 27 | 6.400 | 7.140 | 7.910 | 8.650 |
| 28 | 6.750 | 7.560 | 8.370 | 9.160 |
| 29 | 7.090 | 7.990 | 8.830 | 9.720 |
| 30 | 7.460 | 8.410 | 9.330 | 10.260 |
| 31 | 7.850 | 8.830 | 9.850 | 10.810 |
| 32 | 8.240 | 9.300 | 10.360 | 11.420 |
| 33 | 8.620 | 9.770 | 10.870 | 12.030 |
| 34 | 9.020 | 10.250 | 11.440 | 12.630 |
| 35 | 9.450 | 10.710 | 12.010 | 13.270 |
| 36 | 9.880 | 11.230 | 12.580 | 13.950 |
| 37 | 10.310 | 11.760 | 13.160 | 14.620 |
| 38 | 10.740 | 12.280 | 13.790 | 15.280 |
| 39 | 11.210 | 12.800 | 14.420 | 16.020 |
| 40 | 11.690 | 13.360 | 15.040 | 16.760 |
| 41 | 12.160 | 13.940 | 15.700 | 17.490 |
| 42 | 12.630 | 14.520 | 16.390 | 18.250 |
| 43 | 13.130 | 15.090 | 17.080 | 19.060 |
| 44 | 13.650 | 15.710 | 17.760 | 19.870 |
| 45 | 14.180 | 16.340 | 18.490 | 20.680 |
| 46 | 14.700 | 16.980 | 19.250 | 21.540 |
| 47 | 15.230 | 17.610 | 20.010 | 22.420 |
| 48 | 15.800 | 18.270 | 20.760 | 23.310 |
| 49 | 16.380 | 18.970 | 21.560 | 24.190 |
| 50 | 16.950 | 19.670 | 22.390 | 25.150 |
| Při xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx xxxx zemědělská xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Xxxxxxx zemědělské xxxx xxx xxxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx | 30 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||||
| 1 | - | - | - | - | - | - |
| 2 | - | 70 | 80 | 90 | 100 | 110 |
| 3 | 140 | 160 | 180 | 190 | 200 | 210 |
| 4 | 210 | 240 | 260 | 270 | 290 | 310 |
| 5 | 270 | 320 | 360 | 400 | 430 | 460 |
| 6 | 360 | 420 | 470 | 510 | 550 | 590 |
| 7 | 440 | 520 | 580 | 620 | 680 | 730 |
| 8 | 520 | 600 | 680 | 760 | 830 | 900 |
| 9 | 590 | 700 | 810 | 900 | 980 | 1.050 |
| 10 | 660 | 810 | 930 | 1.030 | 1.120 | 1.210 |
| 11 | 750 | 920 | 1.050 | 1.160 | 1.280 | 1.390 |
| 12 | 830 | 1.010 | 1.160 | 1.310 | 1.440 | 1.560 |
| 13 | 910 | 1.110 | 1.290 | 1.460 | 1.600 | 1.730 |
| 14 | 980 | 1.210 | 1.420 | 1.600 | 1.760 | 1.920 |
| 15 | 1.050 | 1.320 | 1.550 | 1.740 | 1.930 | 2.120 |
| 16 | 1.120 | 1.430 | 1.670 | 1.890 | 2.110 | 2.310 |
| 17 | 1.200 | 1.530 | 1.790 | 2.060 | 2.290 | 2.500 |
| 18 | 1.280 | 1.630 | 1.930 | 2.210 | 2.460 | 2.700 |
| 19 | 1.360 | 1.730 | 2.070 | 2.370 | 2.640 | 2.920 |
| 20 | 1.440 | 1.840 | 2.210 | 2.520 | 2.840 | 3.130 |
| 21 | 1.510 | 1.960 | 2.350 | 2.690 | 3.030 | 3.330 |
| 22 | 1.590 | 2.070 | 2.480 | 2.860 | 3.220 | 3.550 |
| 23 | 1.660 | 2.180 | 2.620 | 3.030 | 3.410 | 3.780 |
| 24 | 1.730 | 2.290 | 2.770 | 3.200 | 3.610 | 4.010 |
| 25 | 1.800 | 2.400 | 2.920 | 3.370 | 3.820 | 4.230 |
| 26 | 1.880 | 2.510 | 3.060 | 3.540 | 4.020 | 4.460 |
| 27 | 1.960 | 2.620 | 3.210 | 3.730 | 4.230 | 4.700 |
| 28 | 2.040 | 2.740 | 3.350 | 3.920 | 4.440 | 4.960 |
| 29 | 2.120 | 2.860 | 3.500 | 4.100 | 4.650 | 5.220 |
| 30 | 2.200 | 2.980 | 3.660 | 4.280 | 4.890 | 5.480 |
| 31 | 2.280 | 3.100 | 3.820 | 4.460 | 5.120 | 5.730 |
| 32 | 2.350 | 3.220 | 3.980 | 4.660 | 5.360 | 6.010 |
| 33 | 2.430 | 3.340 | 4.140 | 4.870 | 5.590 | 6.300 |
| 34 | 2.500 | 3.450 | 4.290 | 5.080 | 5.820 | 6.590 |
| 35 | 2.580 | 3.850 | 4.450 | 5.290 | 6.090 | 6.880 |
| 36 | 2.660 | 3.710 | 4.610 | 5.490 | 6.360 | 7.170 |
| 37 | 2.750 | 3.840 | 4.790 | 5.700 | 6.620 | 7.490 |
| 38 | 2.830 | 3.970 | 4.970 | 5.920 | 6.880 | 7.820 |
| 39 | 2.920 | 4.090 | 5.150 | 6.160 | 7.140 | 8.150 |
| 40 | 3.000 | 4.220 | 5.330 | 6.390 | 7.430 | 8.470 |
| 41 | 3.080 | 4.350 | 5.510 | 6.630 | 7.730 | 8.800 |
| 42 | 3.160 | 4.470 | 5.690 | 6.860 | 8.030 | 9.150 |
| 43 | 3.240 | 4.610 | 5.870 | 7.100 | 8.320 | 9.520 |
| 44 | 3.330 | 4.750 | 6.080 | 7.340 | 8.620 | 9.880 |
| 45 | 3.410 | 4.900 | 6.280 | 7.610 | 8.920 | 10.250 |
| 46 | 3.490 | 5.040 | 6.480 | 7.870 | 9.250 | 10.620 |
| 47 | 3.570 | 5.190 | 6.680 | 8.140 | 9.590 | 11.000 |
| 48 | 3.670 | 5.330 | 6.890 | 8.400 | 9.920 | 11.410 |
| 49 | 3.760 | 5.480 | 7.090 | 8.670 | 10.250 | 11.820 |
| 50 | 3.840 | 5.620 | 7.290 | 8.930 | 10.580 | 12.230 |
| Xxx xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx každý xxxxx xxxxxx Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx pozemků | Při celkové xxxxxx xxxxx pozemků | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||
| x xx | 35 Xxx | 40 Kčs x xxxx | x xx | 35 Xxx | 40 Xxx x více |
| činí xxxxxxxxxx daň Kčs: | činí xxxxxxxxxx daň 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 daň xx xxxxx další xxxxxx Kčs: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Xxxxxx xxxxxxx x. 49/1948 Xx. xxxxx xxxxxxxxx xxxx 14.4.1948.
Ke xxx xxxxxxxx právní xxxxxxx nebyl 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 právních xxxxx xxxxxx xxxxxxxx předpisů x odkazech xxxx xxxxxxxxxxxxx, xxxxx xx xxxx netýká xxxxxxxxx xxxxx xxxxx xxxxxxxxx xxxxxxxx předpisu.