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 xxx 21. xxxxxx 1948
x xxxxxxxxxx xxxx
Xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx usneslo xx xx tomto xxxxxx:
Xxxxxx xxxxxxxxx
§1
(1) Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxx, xxxxx provozují xx vlastní xxxx xxxxxxxxxx hospodářství xx xx xxxxxx xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxxx-xx xxxxxxxxxx hospodářství xx xxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx, podléhá xxxxxxxxxx dani xxx, xxxxxxx-xx x xxx xxxxxx a xxxx xxxxx xxxxxxxxxx jen xxxxx, xxxxx nestačí - xxxxx x xxxxxxxxxxx hospodářství xxxx xxxxxxxxxx - xx xxxxxxx xxxxx. Xxxx xxxxxxxx xxxxxx xxxx xxxxxxx x xxxx xx 21 let xxxx x x xxxx, které v xxxxxxxxxxx hospodářství xxxxxxx xxxxxxxxx xxx xxxxx, xxxxx, invaliditu xxxx xxxxxxxxxx veřejné xxxxxx, xxxxx xxxx xxx x xxxxxxxxxxxxxx poměru.
(3) Xxxxxxxxx-xx zemědělské xxxxxxxxxxxx xxxx xxxx fysických xxxx xxxxxxxx xx xxxxxxx účet (na xx. xxxxxxx), podléhají xxxxxxxxxx dani xxxxxxxx. Xxx xxx musí xxxx xxxxxxx u xxxxx xxxxxxxx xxxxxxxxx x xxxxxxxx 2; xxxxxxx tam xxxxxxxxx xxxxx obdobně. X xxxxxxx (druha a xxxxxx) xx xxxxxxxxxxx, xxxxxx-xx jinak xxxxxxxxx, xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx společně xx xxxxxxx účet.
(4) Neodevzdaná (xxxxxxxxxxx) xxxxxxxxxxx xx xxxxxxxx tak, xxxx xx xxxxxxxxxx xxx xx xxxx.
§2
(1) Zemědělským xxxxxxxxxxxxx xx xxxxxx xxxxx xxxxxxxxxxx xxxxxxxx x xxxx, xxxxx tvoří xxxxxxxxxxx xxxxx a xxxxxx xxxxxx xxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxx účelu, x výjimkou účastí xx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxx x xxxxxxxxx xxxxxx.
(2) Provozují-li xxxxx xxxxxxx v §1 dvě xxxx xxxx zemědělských hospodářství, xxxxxxxx xx všechny xx xxxxx xxxxxxxxxx xxxxxxxxxxxx.
§3
K xxxxxxx zemědělského xxxxxxxxxxxx xxxxx xxx:
1. xxxxxxxx xxxxxx, xxxxx xx xxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx a xxxxx xxxxxx xxxxxx xxxx xxxxxxxxx x xxxxxxxx xxxxxxxxxxx samostatnými xxxxxxxxxxxx xxxxxxx (xxxxxx, xxxxx, xxxxxxxxx, xxxxxxxx, lihovary, xxxxxxxxx a xxx.) xxxx v xxxxx xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxxx xxxxxx (v xxxxxxxxxx, sýrárnách, xxxxxxxxx, xxxxxxxxxxxx, xxxxxxxxxxxxx xxxxxxx x xxx.);
2. xxxxxxxx xxxxxxxx parifikační xxxx, xxxxx xxxxxxxxx x xxxxxxx xxxxxxxxxx, xx xxxxxxxx uvedených xxx x. 1;
3. xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx prodej x xxxxxxx, xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxx x xxxxxxxx x xxxxxxxxx xxxxx;
4. vedlejší zaměstnání (xxxxxxxxxxx, orání xx xxxx, tření xxx x xxx.), xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx a xxxxxxx xx živnostensku.
§4
Xxxxxxxxxxx, zda se xxxxxxxxxx hospodářství xxxxxxxxx xx xxxx vlastní, xxxxxxxxxx xx xxxxxxxx xx obhospodařování xx xxxxxxxx jiného právního xxxxxx.
§5
Sdruží-li xx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx hospodářství (§§1 xx 4) xx xxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx (xxxxxxxx) xxxx jiné svépomocné xxxxxxxx x neuzavřeným xxxxxx členů, podléhají xxxxxxxxxx dani xxx, xxxx by xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx na xxxxxxx xxxx.
§6
Xxxxxxxxx xxxxxx
Xxx xx xxxxxxxx xxxxxxxxxx xx xxxxx kalendářní xxx xx jeho xxxxxxxx.
Daňové sazby
§7
(1) Daň xx vyměřuje částkou xxxxxxxx v tabulkách xxxxxxxxxxx x tomuto xxxxxx.
(2) Xxx xxxxxxxxx xxxx xxxx rozhodné:
1. xxxxxxx xxxxxx (řepařská, xxxxxxxxxx, xxxxxxxxxxxx xx xxxxxxxxxxx), ve xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx největší xxxx, a
2. celková xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx výtěžkem x jejich xxxxxxxx xxxxxxxxxxx výtěžek podle xxxxx xxx 30. xxxxxx xxxxxxxxxx xxxx.
§8
(1) Xxx xxxxxxxx, xx xxxxx výrobní xxxxxxx xxxx zemědělské xxxxxxxxxxxx, xxxxx xxxxxx xxxxxxxx, xxxxx se xxxxxx xxxxxxxxxx výrobní xxxxxxx.
(2) Jednotlivá katastrální xxxxx, po xxxxxxx xxxxxxxxxx xxxxxxxxxx hospodářství, xxxxx xxxx xxxx xxxxxxxxx (§31 x. 3 x §30 x. 3) do xx xxxxxxx oblasti, xxxxxx výrobním xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxx, xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxxxxxx xxxxxxxx.
§9
(1) Při stanovení xxxxxxx xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx započítává xx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, vinné xxxx, xxxxxx xxxx xxxxxxx, nebo xxxxxxxxxx xxxxxxxxxxxx (xxxxxxxxxxxx i xxxxxxxxx), xxxxxxxxxxx, ovocnictví x xxxxxxxxxxxx xxxxxxxx, xxxxx se xxxxxxx xxxxxxxx uvedeným v §31.
(2) Xxxxxxxx katastrální xxxxxxx xx zjistí, xxxx-xx se xxxxxxx xxxxxxxxxxx xxxxxxx všech xxxxxxx xxxxxx xxxxxxxxx xxxxxxx x hektarech.
(3) Xxx xxxxxxxxx xxxxxxx xxxxxx všech pozemků x xxxxxxxxxxxx výtěžkem x jejich xxxxxxxxx xxxxxxxxxxxxx výtěžku xx xxxxxxxx x x xxxx ležící xxxxx.
§10
(1) Xxx se xxxxxxxxx xxxxx, xxxx-xx x xxxxxxxxxxx xxxxxxxxxxxx xxxxxx pozemků věnovaných xxxxxxxxx xxxx než 15 % xxxxxxx xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxx xxx xxxxxxx xxxx podle xxxxxxxx 1 vyhlásí xxxxxxx xxxxxxx x Xxxxxxx xxxxx.
§13
(1) Poplatníkům xxxxxxxx x §1 odst. 2 se xxx xxxxx:
1. x 480 Xxx xx xxxxxxx xxxxx xxxxxxx založené xxxxxxxxxxx nebo xxxxxxxxx xxxxxxxxxx,
2. x 480 Xxx xx první xxxx,
3. x 540 Xxx xx xxxxx xxxx,
4. o 600 Xxx xx třetí x xx xxxxx xxxxx dítě a
5. x 480 Xxx xx xxxxxxx x xxxxxx.
(2) Podle xxxxxxxx 1 xx xxxxxxxx:
x) x xxxxxxx člena xxxxxxx x x xxxxxxxxxxx xxxx xxx x xxx, xxxxx xxxx x xxxxxxxxxxx xx spotřebním xxxxxxxxxxxx, x
x) x zletilých xxxx x u xxxxxx k xxx, xxxxx xxxx v xxxxxxxxxxxx xxxxxxxxxx.
(3) Xxxxxx xxxx xxxx xxxxxxxx xx xxx xxxxxxx, xxxxxxxxxx, xxxxxxxxxx x xxxxxxxxx.
(4) Xxxxxx xxxx xxxx se posuzují xxx xxxxxxxxx sourozenci, xxxxxxxxx xxxxxxx x xxxxxxxxx xxxxxx poplatníka xxxx xxxx xxxxxxxx (xxxxxxx), jsou-li v xxxx zaopatření.
(5) Xxxxxx xxxx xxxxxx xx xxxxxxxx xxx prarodiče, xxxxxxxxx xxxxxx, xxxxxxxx, xxxxxx, xxxxxx, tchán x xxxxxx poplatníka xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(6) Stejně xxxx xxxxxx xx xxxxxxxx též xxxxxxx xxxxxxxxxx, zletilí xxxxxxx x xxxxxxx neteře xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx xxxxx xxxxxxxxx x x jeho xxxxxxxxxx.
(7) Xxxxx, na které xx xxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxx, xxxxxxxx xx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx.
(8) Příslušník xxxxxxxxxx xxxx x poplatníkem xx xxxxxxxxxx xxxxxxxxxxxx, xxxxx-xx xx xxxx xxxxxxx potřeby x xxxxx xxxxxxxxxx a xxxxxxxx x xxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx přechodným xxxxxxx příslušníka mimo xxxxxxxxx. Xxx osoba xxxx xxxx xxxx xxxxxx xx příslušníka xxxxxxxxxx pouze x xxxxxxx xxxxxxxxxx.
(9) Xxxxxxxxxx xxxxxxxxxx xx x xxxxxxxxxxxx xxxxxxxxxx, poskytuje-li xxxx xxxxx-xx xx xxxxxxxxx xxxxxxxx xxx, xxxxxx a xxxxxxx. Xxxxxxxxxxx se xxxxxx xxx xxxxxxxxxxx xxxxxxx. X zaopatření nejde, xx-xx xxxxxxxxxx - xxxxxxxxx xxxxxxxxx - xxxxxxx xxxxxx, xxxxxxxxxxx x jeho xxxxxx.
(10) Xxxxxxxxxxx svobodným, ovdovělým, xxxxxxxxxxx xxxx xxx, xxxxx xxxxxx xxxxxx x xxxxxxxx (xxxxxxxxx) xx xxxxxxxx domácnosti, xxxxx xx daň x 480 Xxx, xxxx-xx nárok na xxxxxxx xxxx xxxxx xxxxxxxx 1 x. 2.
(11) Xxxxxxxxxxx, kteří xxxxxxxxx xxxxxxx xxx xxxx, x. x. xxxx je v xxxxxxxxxx aspoň xx xxxxxx xxxxxxxxxx xxxx, xxxxx xx xxx x 480 Kčs, xxxxxx-xx xxxxx xx xxxxxxxx xxxx anebo xxxxx xxxxxx x xxxx podle xxxxxxxxxxxxxxx xxxxxxxx. Omezení xx xxxxxxxxxx xxxx xxxxxxx, xxxxxxxx se xxxx xxxxx xxxxxxx obětmi xxxxxxx, politické xxxx xxxxxx xxxxxxxxx.
§14
Provozují-li xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx fysické xxxxx (§1 xxxx. 2)
x) váleční xxxxxxxx x první xxxx xxxxx xxxxxxx xxxxx, xxxxx mají nárok xx xxxxxxxxxxxx xxxxxxx xx státní xxxxxxxx xxx xxxxxxxxx zdraví xxxx těla,
b) vojenští (xxxxxxxxx) xxxxxxxx x xxxxxxx xxxxxxxx invalidé, xxxx xxx poškození xxxxxx nebo xxxx xxxxx xxxxxxxxxxxx požitky xx xxxxxx pokladny xxxx podle předpisů x xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, nebo
c) jiné xxxxx tělesně nebo xxxxxxx vadné (na xx. xxxxxxxx, xxxxxxxxx x xxx.), xx xxxxxxx xxxxxxxxxx, na xxxxx xxxx odkázáni xxxxxxxxxxx domácnosti xxxxxxx xxxx xxxxxxx xxxxx,
xxxxx xx jim daň xxx xxxxxx invalidity xx 20 % xx xx 44 % včetně x 480 Xxx x xxx stupni xxxxxxxxxx xxxx 44 % x 960 Xxx. Xxx xxx xx xxxxxxxxxxx, xx xxxxxx xxxxxxxxxx x invalidů, xxxxxxxxxxxx xxxxxxx x xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx zemědělské xxxxxxxxxxxx xxxx jednotlivé xxxxxxx xxxxx (§1 odst. 2) vdova nebo xxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxxxxxx (xxxxx xx xxx 24. xxxxxxxx 1919, x. 462 Xx., o xxxxxxxxxxxx xxxx xxxxxxxxxx) x xxxxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxxx (xxxxx xx xxx 19. prosince 1946, č. 255 Sb., o příslušnících xxxxxxxxxxxxxx xxxxxx x xxxxxxxxx x o xxxxxxxxx jiných xxxxxxxxxxx xxxxxxxxx xxxx za xxxxxxxxxx), po obětech xxxxxxxx xxxxxxxx x xxxxxxx, xxxxxx nebo xxxxxxxxx xxxxxxxxx, xxxxx xx xxx daň x 480 Xxx.
§19
Xxxxx na xxxx
(1) Xxx se přiměřeně xxxxx pro xxxxxxxx xxxxxx, které xxxxxxxxxx (§1 xxxx. 2) xxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx xxxx xxxxx §§13 až 15.
(2) Za takové xxxxxxxx xxxxxx xxxxxx xxxxxxxxx alimentační xxxxxx, x nimž xx xxxxxxxxx právně zavázán, xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx x xxxxx xxxxxxxxx xxxx sestupné xxxx x linii pobočné xx xxxxxxx stupně x xxxxxxxxxxx xxxx xxxxxxxxxxxx do xxxxxxx xxxxxx, xxxxxxxx léčení xxxxxxxxxx xxxx příslušníků xxxx xxxxxxxxxx x xxxxxxx xxxxxxx.
(3) Obdobně xx xxxxx xxx xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx-xx podmínky xxxxxxx x xxxxxxxxxx 1 x 2 xxxxxxx x xxxx, xxxxx xxxxxxxxx xxxxxxxxxx hospodářství xxxxxxxx xx xxxxxxx xxxx.
(4) Xxxxxxxx xxx xxxxxxxxx xxxxxxxxx slevy xxxxxxx xxxxxxx xxxxxxx x Xxxxxxx xxxxx.
(5) X xxxxx xxxxx xxxxxx x xxxxxxxx.
Xxxxxxx x xxxxx xxxxxx povinnosti
§20
(1) Xxxxxxxxxx, xxxxx xxxxxx provozovati xxxxxxxxxx xxxxxxxxxxxx, podléhají xxxx počínajíc xxxxx, x xxxx zemědělské xxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx se však xxxxxxxx, xxxxxxxx xxxxx 30. června xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(2) Xxxxxxxxxx, xxxxx přestali xxxxxxxxxxx xxxxxxxxxx hospodářství, xxxxxxxxx xxxx končíc xxxxx, x němž xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx provozovati. Xxx se xxxx xxxxxxxx, xxxxxxxx xxx 30. xxxxxx zemědělské xxxxxxxxxxxx xxxxxxxxxxxxx.
(3) Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx hospodářství xxxx během xxxx xxxxxxxxx xxx, xx xxxxxx obhospodařovaných pozemků xxxxxxxxxxx 50 ha, xxxxx se xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xx xxx xxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx bylo rozšířeno.
§21
(1) Kdo začne xxxx xxxxxxxx provozovati xxxxxxxxxx xxxxxxxxxxxx, je xxxxxxx ohlásiti to xxxxxxxxx xxxxx správě xx 30 xxx. Xxxxxxxxx xxxx povinni xxx dědicové, x xx xx 30 xxx xx xxxxxxxxx (xxxxxxxxx) xxxxxxxxxxxx.
(2) Xxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxx, xxxxxxxxx-xx skutkovou xxxxxxxx xxxxxxxxx činu, xxxxxxxxxx xxxxxxx do 5.000 Kčs, x xx x opětovně.
§22
Xxxxxxxxx daně
(1) Xxxxxxxxx xx xxxxxxx si xxx xxx xxxxxxxxx x xxxxxxxxx xx xxxxxxxxxxx xxxxxxx úřadu xx 31. xxxxx xx xxxxxxxx xxxxxxxxxx xxxx.
(2) Xxxxxx-xx xxx xxxxxxxxx xxxx, je xxxxxxx xxxxxxx, xxxx-xx xxxxxxxxxx xxxx než 2.000 Kčs, xxxxxxxxx 2 % xxxxxxxx x prodlení z xxxxxxxxxx x 31. xxxxx, 30. xxxxx, 31. červenci x 31. říjnu.
§23
Xxxxx x poplatníkem xxxxxxxx x §1 xxxx. 3, xxxx xxxxx xxxxxxxxx x xxxxxxxxxxx xxxxxxxx zaplatiti xxxxx xxx xxxxx x osob, které xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
§24
Přiznání
(1) Xxxxx, xxx xx xxxxxxx xxxxxxx xxxxxxxxxxx xxx, xxxx xxxxxxx xxxxxx každoročně xx 31. xxxxx xxxxx správě přiznání x všech xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxx xx xxxxxxxx xxx. Mimo xx xx xxxxxxx podati xxxxxxxx xxxxx, xxx xxxx xxxxx správou x xxxxxx přiznání xxxxxx. Xxxx xxxxxxxx xxxx a způsob xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxx-xx xxxxxxxxx xxxxxxxx xxxx, xxxx xxxx xxx xxxxxxx xx o 10 %; xxxxxxx xx xxxxxxx xx 60 xxx xxx xxx xxxxxxxx předpisného xxxxxxx u xxxxxxxx xxxxxxxxx xxxxxx.
§25
Místní příslušnost
(1) X xxxxxxxx zemědělské xxxx xx xxxxxxxxx xxxxx xxxxxx, v xxxxxx xxxxxx měl poplatník xxxxxxxx (sídlo) xxxxxx xxxxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxx berní xxxxxx xxxxxx xxxxx xxxxxxxx (xxxxx) xxxxxxxxxxxx, xx xxxxxxxxx xxxxx xxxxxx, v xxxxxx xxxxxx je zemědělské xxxxxxxxxxxx, po xxxxxxx xxxx xxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxxx xxxxxx ani xxxxx xxxxxxxx, xxxx xx xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxxxx 1 platí xxxxxxx xxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx xxxxx x xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx zemědělské xxxxxx komise).
§26
Xxxxxxxxxx o předpisu xxxx
(1) X vyměření xxxx vyrozumí berní xxxxxx poplatníky xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxx xxxxxx xxxxxxx výbor xx 7 dnů xx xxxxxx k veřejnému xxxxxxxxxx xx dobu 30 dnů.
(2) Počátek x xxxx xxxxxxxx xxxxxxx vyhlásí xxxxxx xxxxxxx výbor xxxxxxxxx xx xxxxxx tabuli xxxx jiným xxxxxxxx x xxxxx xxxxxxxx.
(3) Xx xxxxxxx xxxxxxx xxxxxx národní xxxxx xxxx vyložení x xxxxx jej xxxxx xxxxxx.
§27
Odvolání
(1) Xx xxxxxxxx xxxx xxx xx xxxxxxx odvolati u xxxxxxxxx xxxxx xxxxxx xx 60 dnů xxx dne xxxxxxxx xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
(2) X téže lhůtě xxxxx poplatníci podati x xxxxxxxxx xxxxx xxxxxx xxxxxx xx xxxxxxx xxxxxx xxx xxxxxxxx xxxx. Dnem xxxxxx xxxxxxx xxxxxxx xx odvolací lhůta xx xx xxx xxxxxxxx xxxxxxxxxxx xxxxxxxx x xxxx xxx xxxx xxx xx xx xxxxxx.
(3) O xxxxxxxx xxxxxxxxx s xxxxxxxx xxxxxxxxx finanční xxxx XX. xxxxxxx, xx Xxxxxxxxx pověřenectvo xxxxxxx.
Xxxxxxxxxx xxxxxx komise
§28
(1) X oboru zemědělské xxxx xxxxxxxxxxx xxxxxx xxxxxxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx zemědělské xxxxxx xxxxxx x ústřední xxxxxxxxxx daňová komise.
(2) Xxxxx zemědělské xxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx) xxxx: xxxxxxxx xxxxxxxx národního xxxxxx xxxx jeho xxxxxxxx, xxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx a xxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxx národním xxxxxx xxxx xxxx xxxxxxxx, xxxxx byla zřízena, xxxxx člen xxxxxxx xxxxxxx národním xxxxxxx. Xxxxxxxxx místní zemědělské xxxxxx xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx.
(3) Xxxxxxx zemědělská xxxxxx xxxxxx se xxxxxxx při xxxxx xxxxxx x tvoří xx xxxxxxxx okresního xxxxxxxxx výboru xxxx xxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx (xxxx zástupce), xxxxxxxx xxxxx xxxxxx, xxxxxxxx xxxxxxxxx sdružení Xxxxxxxxxx xxxxx xxxxxxxxx x další xxxxx xxxxxxx volení xxxxxxxx xxxxxxxx xxxxxxx. Ministr xxxxxxx xxxx xxx xxxxx několika xxxxxxx xxxxx zříditi xxxxx xxxxx xxxxxxx zemědělskou xxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx zemědělské daňové xxxxxx je předseda xxxxxxxxx xxxxxxxxx výboru xxxx xxxx zástupce.
(4) Xxxxxxxx zemědělská xxxxxx xxxxxx xx zřizuje xxx ministerstvu financí x tvoří xx xxxxxxxx: xxxxxxxxxxxx financí, xxxxxxxxxxx x xxxxxx, xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x xxxxxxxxx xxxxxxx x xxxxxx, zemského xxxxxxxxx xxxxxx v Xxxxx, xxxxxxxx národního xxxxxx v Xxxx x xxxxxx expositury x Xxxxxxx, xxxxxxxx xxxxxxxxxx ředitelství v Xxxxx x xxxxxxxx xxxxxxxxxx xxxxxxxxxxx x Xxxx, x xx xx xxxxxx xxxxxxxx, x po xxxxxxx xxxxxxxxxx Jednotného xxxxx xxxxxxx a slovenských xxxxxxxxx. Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx zástupce xxxxxxxxxxxx xxxxxxx.
§29
Místním národním xxxxxxx (xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx) přísluší:
1. x xxxxxxx, kde není xxxxxxxxxxx výtěžek xxxxxxxx x xxxxxxxxxxxxx xxxxxx, xxxx xxx xxx x těchto xxxxx xxxxxxxx, navrhovati rozdělení xxxxxxxxx katastrálního xxxxxxx xxxxxxxxxxxxx xx katastrální xxxxx na xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx na xxxxxxxx xxx z xxxxxx úhrnných katastrálních xxxxxx podle xxxxxxxxxx xxxxxxxx stavu [§6 xxxx. 19 xxxxxxxx xxxxxxxx xx xxx 23. xxxxxx 1930, x. 64 Xx., xxxx xx xxxxxxxx xxxxxxxxx xxxxx II, XXX a IV xxxxxx x xxxxxxxxxx xxxxxxxx x xxxx xxxxxx (xxxxxxxxxxxxx xxxxxx)]. Xxxxxx-xx xxxxxx zemědělská xxxxxx komise návrh xx 31. října xxxxxxxxxx xxxx, xxxx xxx xxxxx xxxxxx;
2. xxxxxxxxxx xxxxxxxxx jednotlivých xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2). Xxxxx xxxxx xxxxxx xxxxxxx zemědělské daňové xxxxxx xx 31. xxxxx xxxxxxxxxx xxxx; xxxxxx xxxxxx xx xxxx xxxxx xxxxxxx xxxx xxxx xx xxxxxxxx xxxx xx xxxxx xxx.
§30
Okresním xxxxxxxxxxx daňovým xxxxxxx xxxxxxxx:
1. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx katastrálních xxxxx xx jiné xxxxxxx xxxxxxx (§8 xxxx. 2). Xxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxx komisi xx 31. října xxxxxxxxxx roku; xxxxxx xxxxxx po této xxxxx nemohou míti xxxx xx xxxxxxxx xxxx xx tento xxx;
2. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx o xxxxxxxx podle §29 x. 1. Nerozhodne-li xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x návrhu xx 15. xxxxxxxx xxxxxxxxxx roku, xxxxxxxx x xxx finanční xxxx XX. xxxxxxx;
3. xxxxxxxxxxx s konečnou xxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx výrobní xxxxxxx (§8 xxxx. 2); nerozhodne-li do 15. xxxxxxxx xxxxxxxxxx xxxx, nemůže přeřazení xxxx xxxx xx xxxxxxxx daně za xxxxx rok.
§31
Ústřední xxxxxxxxxx xxxxxx xxxxxx přísluší:
1. xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxx xx katastrální xxxxx x případech, xxx jej xxxxx xxxxxxxx z xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx; xxxxxxxxx-xx xxx do 30. listopadu xxxxxxxxxx xxxx, xxxxxxx jej xxxxxxxxxxxx xxxxxxx;
2. stanoviti xxxxxxxxx x Xxxxxxx xxxxx xxxxxxx xxxxxx xxxxx §9 odst. 1; xxxxxxxxx-xx je xx 30. xxxxxxxxx xxxxxxxxxx roku, xxxxxxx xx xxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxxxxxx xxxxx xxxx, xxxxxxxx xx čistý výtěžek xxxxxxxxxx při xxxxxxxxx xxxxxx xxxxxxxxx v §9 xxxx. 1 xxxxxxxx xxxxx xxx xxx pěstování xxxxxxxxx xxxxxx;
3. xxxxxxxxxxx s xxxxxxxx platností x xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx jiné xxxxxxx xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxx vliv xx xxxxxxxx xxxx xx tento rok;
4. xxxxxxxxxxxxx xxxxxxxx poměry xxxxxxxxxx xxxxxx x xxxxxxxxxx finanční xxxxxx xxxxx xxxxx xxxxxxxxxx xxxx.
§32
Xxxxxxxx x xxxxxxxxxxxx xxxxxxxx komisích xx xxxxxx xxxxxxx. Xxxxxxx xxxxxxxxxxxx xxxxxxxx komisí xxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxx, xxxxxxxxx x podle xxxxxxxxxx xxxxxx x xxxxxxx x xxxxxxxxxxx x xxxxxxx v xxxxxx xxxxxxxxx.
§33
Sídla okresních xxxxxxxxxxxx xxxxxxxx komisí, xxxxxxx xxx komisí, xxxxx x xxxxx xxxxx xxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxx, pokud xxx x jednací xxx místních xxxxxxxxxxxx xxxxxxxx xxxxxx x xxxxxx s xxxxxxxxx xxxxxx, v Xxxxxxx xxxxx.
Xxxxxxxxx a xxxxxxxxx xxxxxxxxxx
§34
(1) Táž xxxxx xxxx xxxx uznána xx xxxxxxxxxxx xxxxxxxxxx xxxxx u jednoho xxxxxxxxxx x u xxxxx poplatníka xxxxx x jedné xxxx.
(2) Xxxx-xx poplatníku u xxxx xx mzdy xxxxx roku poskytnuta xxxxx podle §7 xxxx xxxxxx úleva xxxxx §9 xxxxxx xx dne 26. xxxxxx 1947, x. 109 Xx., x xxxx ze xxxx, xxxxxx mu býti xx xxxxx xxx xxxxxxx xxxxxxxxxx xxx xxxxx §§13 až 15.
§35
Xxxxxxx xxxxxxx xxxx
1. xxxx xxxxxxxxxx tabulky xxxxxxxxxx xxxx jak xx xx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xxx xx xx xxxxxxx xxxxxx,
2. učiniti opatření x xxxxxxxx xxxxxxxxxxxxx x xxxxxxxx, xxx xx xxxxxxxxxx xxxxxx xxxxxx mohly vzniknouti,
3. xxxxxxx xxxxxxxx x xxxxxxxx xxxxxxx xxxxxxx x případech, kde xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx xxxxxxxx xxxxxxxxxx xxxx jemu xxxxxxxxx xxxxxx, a
4. xxxxxxxxx xxxxxxxxx x Xxxxxxx xxxxx způsob xxxxxxxxxx xxxxxxxxxx daně xx do xxxxxxx xxxxxxxxx komposesorátům, urbariátům xxxx podobným xxxxxxx xxxxxxx.
§36
(1) Xxxxxxxx k xxxxxxxxxx xxxx xx xxx 1947 jsou xxxxxxx xxxxxx všichni xxxxxxxxxx, kteří xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx, x xx do 30. xxxxxx 1948.
(2) Xxxxxxxxxx xxx za xxx 1947 xxxx xxxxxxx xx dvou xxxxxxxx xxxxxxxxx; první xxxxxxx do 30. xxxxxx 1948 a xxxxx xx 30. xxxx 1948.
§37
(1) Xxxxxx, po xxxxxxx xxxxxxx x xxxxxxx xxxxxxxxxxxx hospodářství, xxxxx xx xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxx berním rokem 1948, základem pro xxxxxxxx xxxx xxxxxxxxx x xxxxxxxxx xxxx xxxxxxxxx podle xxxxxx x xxxxxxx xxxxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx.
(2) Pozemky xxxxxxx x zemědělskému xxxxxxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxx daně, xxxxxx xxxxxxxxx xxxxxx rokem 1948 xxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxx x xxxxxxx xxxxxx, xx znění předpisů xxx měnících x xxxxxxxxxxxx. Xxxx-xx xxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxx xxxxx XX xxxxx xxxxxx.
(3) Xxxxx ze xxx 21. xxxxx 1946, č. 31 Sb., x xxxx x xxxxxx, xx xxxxxxxxxx xxxxxxxxx xxxxx 1947 xx úplaty, xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx xx 31. xxxxxxxx 1946 xx dodávky x xxxxxx provedené x rámci xxxxxxxxxxxx xxxxxxxxxxxx, jakož x xx cenu vlastní xxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx x ceny xxxxxxx x xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxx xxxxx, xxxxxx X xxxxxxxx xxxxxxxx xx dne 29. května 1941, x. 297 Xx., x xxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxxxx x provozní. Xxxxxxxxxxxxxx xxxxxxxxxx §2 tohoto xxxxxxxx xxxxxxxx xx xxxxxxx.
(4) Xxxx podrobeným xxxxxxxx (xxxxxxxx daně xxxxxxxxx) xxxxx xxxxxx xx xxx 31. xxxxx 1947, č. 185 Sb., x mimořádné xxxxxxxxxxx xxxxx a o xxxxxxxxx xxxxx z xxxxxxxxxx xxxxxxxxx xx xxxxxxx, u xxxx xxxxxxxxxxxxx xxxxxxxxxx dani xx rozumí důchod (xxxxxx), xxxxx xx xxx x xxxxxx xxxx xxxxxxxx xxxx xxxxxxxxx (základem xxx xxxxxxxx xxxx xxxxxxxxx), xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx dani. Xxxxxxxxx xxxxxxxxxxx dávka xxxxx §3 xxxx. 1 xxxx. x) xxxxxx x. 185/1947 Xx. xxxxxx se x těchto xxxxxxxxx x z xxxx, xxxxx by xxxxxxxx xx xxxxxx zjištěný xxxxx xxxxxxxxx věty, xxxxx poplatník xxx xxxxxxxx dani důchodové.
§38
(1) Zákon xx xxx 19. xxxxx 1946, č. 30 Sb., o xxxx úpravě československého xxxxx v xxxxx xxxxxxxxx xxxx x xxxxxxxx xxxxxxxxxx xxxxxxxx, xx doplňuje xxxxx:
1. x §41 xxxx. 5 xxxx xxxx xx xxxxxxxx xx xxxxx "... xxxxxxx xxx x obratu", xxxxx slova "xxxx xxxxxxxxx xxxxxxxxxx xxxx",
2. §41 xxxx. 6 xx xxxxxxxx xxxxx - třetí - xxxxx xxxxxx xxxxx" "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x xxxx xxxxxxxxx také xxxxxxx xxxxxxxxx, xxxxxxxxxx nebo xxxxxxxxxx."
(2) Xxxxx xx xxx 14. xxxxx 1920, č. 262 Xx., x xxxx x masa, xx xxxxx předpisů xxx xxxxxxxx a xxxxxxxxxxxx, xx xxxxxxxx takto:
1. x §1 xxxx. 2 xxxx větě xx xxxxxxxx za xxxxx "... xxxxxxx xxx z xxxxxx" xxxxx xxxxx "xxxx xxxxxxxxx xxxxxxxxxx dani",
2. §1 odst. 3 xx doplňují xxxxx - xxxxxxx - xxxxx xxxxxx xxxxx: "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx nevztahují xx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x když xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
§39
(1) Xxxxx xxxxxxxxx xxxx xxxxx §105 xxxx. 1 xxxxxx x xxxxxxx xxxxxx xx zvyšuje počínajíc xxxxxx xxxxx 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx xxxxxxx zapsaní xxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx jsou xxxxxxx oznámiti xx 60 xxx ode xxx vyhlášení xxxxxx xxxxxx pozemky, xxxxx xxxxxxx k zemědělskému xxxxxxxxxxxx, xxx xx xxxxxxxxx zemědělské daně. Xxxx xxxxxxxx xxxx x xxxxxx podání xxxxxxx xxxxxxxxxxxx financí.
(3) Xxxxxxxxxx §327 odst. 1 věty xxxxx xxxxxx o xxxxxxx xxxxxx se zrušuje; xxxxxxx se xx xxxxxxxxx xxx xxxxxxxx xxxxxxxxx daně xx xxxxx xxx 1947.
§40
V xxxxxxxxx tímto xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxx ustanovení xxxxxx x xxxxxxx xxxxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx a xxxxxxxxxxxx; xxxxx jde x xxxxxxxx x xxxxxxxx, xxxxx xxxxxxx xxxxxxxxxx zákona č. 31/1946 Sb.
§41
Tento zákon xxxxxx xxxxxxxxx xxxx vyhlášení; xxxxx však xxx xxxxxxxxxxx xxx po xxxx za xxx 1947; xxxxxxx xxx xxxxxxx xxxxxxx.
Xx. Beneš x. x.
Xxxxxxxx v. x.
Xx. Dolanský x. x.
Xxxxxxx xxxxxxxxxx daně xxx řepařskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 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 všech xxxxxxx xxx 50 xx činí xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Xxxxxxx xxxxxxxxxx daně pro xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx všech pozemků | |||||
| všech xxxxxxx | 35 Kčs | 40 Kčs | 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 xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx xxxx zemědělská xxx xx každý xxxxx xxxxxx Kčs: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Tabulka zemědělské xxxx xxx řepařskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | |||
| xxxxx pozemků | 65 Xxx | 70 Xxx | 75 Xxx | 80 Xxx a xxxx |
| x xx | xxxx zemědělská 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 xxxxxxx výměře xxxxx xxxxxxx xxx 50 ha xxxx xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Xxxxxxx zemědělské xxxx xxx obilnářskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | ||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx |
| x ha | činí zemědělská xxx Kčs: | ||||
| 1 | - | - | - | - | - |
| 2 | 150 | 160 | 180 | 190 | 200 |
| 3 | 250 | 280 | 300 | 320 | 350 |
| 4 | 370 | 420 | 460 | 500 | 530 |
| 5 | 490 | 560 | 610 | 650 | 710 |
| 6 | 600 | 690 | 780 | 850 | 910 |
| 7 | 710 | 840 | 940 | 1.030 | 1.100 |
| 8 | 840 | 980 | 1.090 | 1.200 | 1.310 |
| 9 | 950 | 1.110 | 1.260 | 1.400 | 1.520 |
| 10 | 1.050 | 1.250 | 1.430 | 1.590 | 1.720 |
| 11 | 1.140 | 1.400 | 1.600 | 1.760 | 1.940 |
| 12 | 1.250 | 1.540 | 1.750 | 1.970 | 2.170 |
| 13 | 1.360 | 1.670 | 1.930 | 2.170 | 2.380 |
| 14 | 1.460 | 1.790 | 2.110 | 2.370 | 2.600 |
| 15 | 1.560 | 1.940 | 2.280 | 2.560 | 2.840 |
| 16 | 1.660 | 2.090 | 2.440 | 2.770 | 3.080 |
| 17 | 1.750 | 2.230 | 2.610 | 2.980 | 3.310 |
| 18 | 1.850 | 2.370 | 2.800 | 3.190 | 3.550 |
| 19 | 1.950 | 2.500 | 2.980 | 3.400 | 3.810 |
| 20 | 2.060 | 2.640 | 3.160 | 3.620 | 4.060 |
| 21 | 2.160 | 2.790 | 3.340 | 3.840 | 4.310 |
| 22 | 2.250 | 2.940 | 3.520 | 4.070 | 4.560 |
| 23 | 2.350 | 3.090 | 3.720 | 4.290 | 4.840 |
| 24 | 2.440 | 3.230 | 3.910 | 4.510 | 5.130 |
| 25 | 2.540 | 3.380 | 4.100 | 4.760 | 5.410 |
| 26 | 2.640 | 3.520 | 4.300 | 5.010 | 5.690 |
| 27 | 2.740 | 3.680 | 4.480 | 5.260 | 5.990 |
| 28 | 2.850 | 3.840 | 4.690 | 5.510 | 6.310 |
| 29 | 2.950 | 3.990 | 4.910 | 5.760 | 6.630 |
| 30 | 3.050 | 4.150 | 5.120 | 6.040 | 6.950 |
| 31 | 3.150 | 4.300 | 5.340 | 6.330 | 7.260 |
| 32 | 3.250 | 4.460 | 5.560 | 6.610 | 7.620 |
| 33 | 3.350 | 4.620 | 5.770 | 6.890 | 7.980 |
| 34 | 3.450 | 4.790 | 6.010 | 7.170 | 8.340 |
| 35 | 3.550 | 4.970 | 6.260 | 7.480 | 8.690 |
| 36 | 3.660 | 5.140 | 6.500 | 7.800 | 9.070 |
| 37 | 3.770 | 5.320 | 6.740 | 8.120 | 9.470 |
| 38 | 3.880 | 5.490 | 6.980 | 8.430 | 9.870 |
| 39 | 3.990 | 5.660 | 7.220 | 8.750 | 10.270 |
| 40 | 4.090 | 5.840 | 7.500 | 9.080 | 10.660 |
| 41 | 4.200 | 6.040 | 7.770 | 9.440 | 11.090 |
| 42 | 4.310 | 6.240 | 8.040 | 9.800 | 11.540 |
| 43 | 4.410 | 6.430 | 8.320 | 10.150 | 11.990 |
| 44 | 4.520 | 6.630 | 8.590 | 10.510 | 12.430 |
| 45 | 4.630 | 6.820 | 8.860 | 10.870 | 12.880 |
| 46 | 4.760 | 7.020 | 9.160 | 11.270 | 13.370 |
| 47 | 4.880 | 7.210 | 9.470 | 11.670 | 13.860 |
| 48 | 5.000 | 7.430 | 9.780 | 12.060 | 14.360 |
| 49 | 5.120 | 7.650 | 10.080 | 12.460 | 14.850 |
| 50 | 5.240 | 7.880 | 10.390 | 12.850 | 15.350 |
| Při xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx každý xxxxx xxxxxx Xxx: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním výtěžku xxxxx xxxxxxx | ||||
| xxxxx pozemků | 30 Xxx | 35 Xxx | 40 Kčs | 45 Xxx | 50 Xxx |
| x 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 xxxxxx xxxxx xxxxxxx nad 50 xx xxxx xxxxxxxxxx xxx xx každý xxxxx hektar Xxx: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 55 Xxx | 60 Xxx | 65 Xxx | 70 Kčs 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 všech xxxxxxx xxx 50 xx xxxx zemědělská daň xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Tabulka zemědělské xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx pozemků | 5 Kčs | 10 Xxx | 15 Kčs | 20 Xxx |
| x xx | xxxx xxxxxxxxxx daň Xxx: | |||
| 1 | - | - | - | - |
| 2 | 80 | 100 | 110 | 120 |
| 3 | 180 | 200 | 220 | 240 |
| 4 | 260 | 300 | 340 | 370 |
| 5 | 370 | 440 | 490 | 530 |
| 6 | 480 | 560 | 620 | 690 |
| 7 | 590 | 690 | 790 | 880 |
| 8 | 700 | 850 | 960 | 1.060 |
| 9 | 830 | 990 | 1.120 | 1.250 |
| 10 | 940 | 1.130 | 1.310 | 1.460 |
| 11 | 1.060 | 1.290 | 1.490 | 1.660 |
| 12 | 1.170 | 1.450 | 1.670 | 1.870 |
| 13 | 1.300 | 1.610 | 1.850 | 2.100 |
| 14 | 1.420 | 1.750 | 2.060 | 2.320 |
| 15 | 1.540 | 1.920 | 2.250 | 2.540 |
| 16 | 1.650 | 2.090 | 2.440 | 2.780 |
| 17 | 1.760 | 2.250 | 2.640 | 3.020 |
| 18 | 1.880 | 2.410 | 2.850 | 3.250 |
| 19 | 2.010 | 2.560 | 3.060 | 3.480 |
| 20 | 2.130 | 2.740 | 3.270 | 3.740 |
| 21 | 2.250 | 2.910 | 3.470 | 4.000 |
| 22 | 2.360 | 3.080 | 3.690 | 4.250 |
| 23 | 2.480 | 3.250 | 3.910 | 4.490 |
| 24 | 2.590 | 3.420 | 4.130 | 4.770 |
| 25 | 2.720 | 3.590 | 4.340 | 5.050 |
| 26 | 2.840 | 3.770 | 4.550 | 5.330 |
| 27 | 2.970 | 3.950 | 4.800 | 5.610 |
| 28 | 3.090 | 4.130 | 5.040 | 5.890 |
| 29 | 3.210 | 4.300 | 5.280 | 6.210 |
| 30 | 3.320 | 4.480 | 5.520 | 6.520 |
| 31 | 3.440 | 4.660 | 5.760 | 6.830 |
| 32 | 3.560 | 4.860 | 6.020 | 7.130 |
| 33 | 3.690 | 5.060 | 6.290 | 7.470 |
| 34 | 3.810 | 5.250 | 6.560 | 7.810 |
| 35 | 3.940 | 5.450 | 6.830 | 8.160 |
| 36 | 4.060 | 5.640 | 7.090 | 8.500 |
| 37 | 4.190 | 5.840 | 7.370 | 8.840 |
| 38 | 4.310 | 6.060 | 7.670 | 9.220 |
| 39 | 4.430 | 6.270 | 7.970 | 9.610 |
| 40 | 4.550 | 6.490 | 8.260 | 9.990 |
| 41 | 4.690 | 6.710 | 8.560 | 10.370 |
| 42 | 4.830 | 6.920 | 8.850 | 10.750 |
| 43 | 4.960 | 7.130 | 9.180 | 11.170 |
| 44 | 5.100 | 7.360 | 9.510 | 11.590 |
| 45 | 5.240 | 7.600 | 9.840 | 12.020 |
| 46 | 5.370 | 7.840 | 10.170 | 12.440 |
| 47 | 5.500 | 8.080 | 10.490 | 12.860 |
| 48 | 5.640 | 8.320 | 10.820 | 13.320 |
| 49 | 5.770 | 8.560 | 11.190 | 13.790 |
| 50 | 5.920 | 8.810 | 11.550 | 14.260 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx hektar Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx zemědělské daně xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 25 Xxx | 30 Xxx | 35 Xxx | 40 Xxx x xxxx |
| x xx | xxxx xxxxxxxxxx xxx Kčs: | |||
| 1 | - | - | - | - |
| 2 | 130 | 140 | 150 | 150 |
| 3 | 250 | 260 | 270 | 280 |
| 4 | 400 | 430 | 450 | 480 |
| 5 | 570 | 600 | 630 | 670 |
| 6 | 750 | 810 | 860 | 910 |
| 7 | 950 | 1.020 | 1.080 | 1.140 |
| 8 | 1.140 | 1.240 | 1.330 | 1.420 |
| 9 | 1.380 | 1.490 | 1.590 | 1.680 |
| 10 | 1.600 | 1.720 | 1.840 | 1.970 |
| 11 | 1.820 | 1.980 | 2.140 | 2.280 |
| 12 | 2.070 | 2.250 | 2.420 | 2.570 |
| 13 | 2.320 | 2.510 | 2.710 | 2.910 |
| 14 | 2.560 | 2.810 | 3.030 | 3.240 |
| 15 | 2.820 | 3.090 | 3.330 | 3.570 |
| 16 | 3.090 | 3.370 | 3.650 | 3.930 |
| 17 | 3.350 | 3.670 | 3.990 | 4.280 |
| 18 | 3.620 | 3.990 | 4.320 | 4.640 |
| 19 | 3.910 | 4.290 | 4.660 | 5.050 |
| 20 | 4.190 | 4.600 | 5.030 | 5.440 |
| 21 | 4.470 | 4.950 | 5.410 | 5.840 |
| 22 | 4.770 | 5.290 | 5.770 | 6.290 |
| 23 | 5.090 | 5.630 | 6.190 | 6.730 |
| 24 | 5.400 | 6.000 | 6.600 | 7.170 |
| 25 | 5.710 | 6.380 | 7.010 | 7.660 |
| 26 | 6.050 | 6.760 | 7.450 | 8.150 |
| 27 | 6.400 | 7.140 | 7.910 | 8.650 |
| 28 | 6.750 | 7.560 | 8.370 | 9.160 |
| 29 | 7.090 | 7.990 | 8.830 | 9.720 |
| 30 | 7.460 | 8.410 | 9.330 | 10.260 |
| 31 | 7.850 | 8.830 | 9.850 | 10.810 |
| 32 | 8.240 | 9.300 | 10.360 | 11.420 |
| 33 | 8.620 | 9.770 | 10.870 | 12.030 |
| 34 | 9.020 | 10.250 | 11.440 | 12.630 |
| 35 | 9.450 | 10.710 | 12.010 | 13.270 |
| 36 | 9.880 | 11.230 | 12.580 | 13.950 |
| 37 | 10.310 | 11.760 | 13.160 | 14.620 |
| 38 | 10.740 | 12.280 | 13.790 | 15.280 |
| 39 | 11.210 | 12.800 | 14.420 | 16.020 |
| 40 | 11.690 | 13.360 | 15.040 | 16.760 |
| 41 | 12.160 | 13.940 | 15.700 | 17.490 |
| 42 | 12.630 | 14.520 | 16.390 | 18.250 |
| 43 | 13.130 | 15.090 | 17.080 | 19.060 |
| 44 | 13.650 | 15.710 | 17.760 | 19.870 |
| 45 | 14.180 | 16.340 | 18.490 | 20.680 |
| 46 | 14.700 | 16.980 | 19.250 | 21.540 |
| 47 | 15.230 | 17.610 | 20.010 | 22.420 |
| 48 | 15.800 | 18.270 | 20.760 | 23.310 |
| 49 | 16.380 | 18.970 | 21.560 | 24.190 |
| 50 | 16.950 | 19.670 | 22.390 | 25.150 |
| Při xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Kčs | 25 Xxx | 30 Kčs |
| v ha | činí xxxxxxxxxx daň Xxx: | |||||
| 1 | - | - | - | - | - | - |
| 2 | - | 70 | 80 | 90 | 100 | 110 |
| 3 | 140 | 160 | 180 | 190 | 200 | 210 |
| 4 | 210 | 240 | 260 | 270 | 290 | 310 |
| 5 | 270 | 320 | 360 | 400 | 430 | 460 |
| 6 | 360 | 420 | 470 | 510 | 550 | 590 |
| 7 | 440 | 520 | 580 | 620 | 680 | 730 |
| 8 | 520 | 600 | 680 | 760 | 830 | 900 |
| 9 | 590 | 700 | 810 | 900 | 980 | 1.050 |
| 10 | 660 | 810 | 930 | 1.030 | 1.120 | 1.210 |
| 11 | 750 | 920 | 1.050 | 1.160 | 1.280 | 1.390 |
| 12 | 830 | 1.010 | 1.160 | 1.310 | 1.440 | 1.560 |
| 13 | 910 | 1.110 | 1.290 | 1.460 | 1.600 | 1.730 |
| 14 | 980 | 1.210 | 1.420 | 1.600 | 1.760 | 1.920 |
| 15 | 1.050 | 1.320 | 1.550 | 1.740 | 1.930 | 2.120 |
| 16 | 1.120 | 1.430 | 1.670 | 1.890 | 2.110 | 2.310 |
| 17 | 1.200 | 1.530 | 1.790 | 2.060 | 2.290 | 2.500 |
| 18 | 1.280 | 1.630 | 1.930 | 2.210 | 2.460 | 2.700 |
| 19 | 1.360 | 1.730 | 2.070 | 2.370 | 2.640 | 2.920 |
| 20 | 1.440 | 1.840 | 2.210 | 2.520 | 2.840 | 3.130 |
| 21 | 1.510 | 1.960 | 2.350 | 2.690 | 3.030 | 3.330 |
| 22 | 1.590 | 2.070 | 2.480 | 2.860 | 3.220 | 3.550 |
| 23 | 1.660 | 2.180 | 2.620 | 3.030 | 3.410 | 3.780 |
| 24 | 1.730 | 2.290 | 2.770 | 3.200 | 3.610 | 4.010 |
| 25 | 1.800 | 2.400 | 2.920 | 3.370 | 3.820 | 4.230 |
| 26 | 1.880 | 2.510 | 3.060 | 3.540 | 4.020 | 4.460 |
| 27 | 1.960 | 2.620 | 3.210 | 3.730 | 4.230 | 4.700 |
| 28 | 2.040 | 2.740 | 3.350 | 3.920 | 4.440 | 4.960 |
| 29 | 2.120 | 2.860 | 3.500 | 4.100 | 4.650 | 5.220 |
| 30 | 2.200 | 2.980 | 3.660 | 4.280 | 4.890 | 5.480 |
| 31 | 2.280 | 3.100 | 3.820 | 4.460 | 5.120 | 5.730 |
| 32 | 2.350 | 3.220 | 3.980 | 4.660 | 5.360 | 6.010 |
| 33 | 2.430 | 3.340 | 4.140 | 4.870 | 5.590 | 6.300 |
| 34 | 2.500 | 3.450 | 4.290 | 5.080 | 5.820 | 6.590 |
| 35 | 2.580 | 3.850 | 4.450 | 5.290 | 6.090 | 6.880 |
| 36 | 2.660 | 3.710 | 4.610 | 5.490 | 6.360 | 7.170 |
| 37 | 2.750 | 3.840 | 4.790 | 5.700 | 6.620 | 7.490 |
| 38 | 2.830 | 3.970 | 4.970 | 5.920 | 6.880 | 7.820 |
| 39 | 2.920 | 4.090 | 5.150 | 6.160 | 7.140 | 8.150 |
| 40 | 3.000 | 4.220 | 5.330 | 6.390 | 7.430 | 8.470 |
| 41 | 3.080 | 4.350 | 5.510 | 6.630 | 7.730 | 8.800 |
| 42 | 3.160 | 4.470 | 5.690 | 6.860 | 8.030 | 9.150 |
| 43 | 3.240 | 4.610 | 5.870 | 7.100 | 8.320 | 9.520 |
| 44 | 3.330 | 4.750 | 6.080 | 7.340 | 8.620 | 9.880 |
| 45 | 3.410 | 4.900 | 6.280 | 7.610 | 8.920 | 10.250 |
| 46 | 3.490 | 5.040 | 6.480 | 7.870 | 9.250 | 10.620 |
| 47 | 3.570 | 5.190 | 6.680 | 8.140 | 9.590 | 11.000 |
| 48 | 3.670 | 5.330 | 6.890 | 8.400 | 9.920 | 11.410 |
| 49 | 3.760 | 5.480 | 7.090 | 8.670 | 10.250 | 11.820 |
| 50 | 3.840 | 5.620 | 7.290 | 8.930 | 10.580 | 12.230 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx xxxxx pozemků | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | Xxx xxxxxxx xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | ||
| x xx | 35 Xxx | 40 Xxx a xxxx | x xx | 35 Xxx | 40 Xxx x více |
| činí xxxxxxxxxx xxx Xxx: | xxxx xxxxxxxxxx xxx Xxx: | ||||
| 1 | - | - | 28 | 5.470 | 5.960 |
| 2 | 110 | 120 | 29 | 5.740 | 6.300 |
| 3 | 220 | 230 | 30 | 6.050 | 6.640 |
| 4 | 340 | 350 | 31 | 6.370 | 6.970 |
| 5 | 480 | 510 | 32 | 6.680 | 7.320 |
| 6 | 620 | 650 | 33 | 7.000 | 7.700 |
| 7 | 780 | 830 | 34 | 7.320 | 8.080 |
| 8 | 950 | 1.010 | 35 | 7.670 | 8.460 |
| 9 | 1.110 | 1.180 | 36 | 8.030 | 8.830 |
| 10 | 1.300 | 1.390 | 37 | 8.380 | 9.250 |
| 11 | 1.490 | 1.590 | 38 | 8.730 | 9.680 |
| 12 | 1.680 | 1.780 | 39 | 9.110 | 10.100 |
| 13 | 1.870 | 2.010 | 40 | 9.510 | 10.530 |
| 14 | 2.080 | 2.230 | 41 | 9.910 | 10.970 |
| 15 | 2.290 | 2.450 | 42 | 10.300 | 11.450 |
| 16 | 2.490 | 2.680 | 43 | 10.700 | 11.920 |
| 17 | 2.720 | 2.930 | 44 | 11.130 | 12.400 |
| 18 | 2.950 | 3.170 | 45 | 11.570 | 12.870 |
| 19 | 3.170 | 3.410 | 46 | 12.020 | 13.390 |
| 20 | 3.400 | 3.670 | 47 | 12.460 | 13.920 |
| 21 | 3.630 | 3.930 | 48 | 12.900 | 14.450 |
| 22 | 3.880 | 4.200 | 49 | 13.390 | 14.970 |
| 23 | 4.130 | 4.460 | 50 | 13.880 | 15.520 |
| 24 | 4.370 | 4.750 | Xxx xxxxxxx výměře všech xxxxxxx xxx 50 xx xxxx | ||
| 25 | 4.630 | 5.050 | xxxxxxxxxx daň xx každý xxxxx xxxxxx Xxx: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Xxxxxx xxxxxxx č. 49/1948 Xx. xxxxx xxxxxxxxx dnem 14.4.1948.
Xx xxx uzávěrky xxxxxx xxxxxxx xxxxx xxxxx x xxxxxxxxx.
Xxxxxx xxxxxxx x. 49/1948 Xx. xxx xxxxxx právním xxxxxxxxx č. 77/1952 Sb. x xxxxxxxxx xx 22.12.1952.
Xxxxx xxxxxxxxxxxx právních norem xxxxxx xxxxxxxx xxxxxxxx x xxxxxxxx xxxx xxxxxxxxxxxxx, pokud se xxxx xxxxxx derogační xxxxx shora xxxxxxxxx xxxxxxxx xxxxxxxx.