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 Xxxxxxx shromáždění xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xx xxxxx xxxxxx:
Daňová povinnost
§1
(1) Zemědělské xxxx xxxxxxxxx fysické xxxxx, xxxxx provozují xx xxxxxxx xxxx xxxxxxxxxx hospodářství až xx xxxxxx xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx na xxxxxxx účet jednotlivá xxxxxxx osoba, podléhá xxxxxxxxxx dani xxx, xxxxxxx-xx x xxx xxxxxx x xxxx xxxxx zaměstnává xxx xxxxx, xxxxx nestačí - xxxxx x xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx - xx xxxxxxx xxxxx. Tato xxxxxxxx xxxxxx xxxx xxxxxxx x xxxx xx 21 xxx xxxx x x xxxx, xxxxx v xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxx, xxxxx, xxxxxxxxxx xxxx xxxxxxxxxx veřejné funkce, xxxxx xxxx než x xxxxxxxxxxxxxx xxxxxx.
(3) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx xxxxxxxx xx xxxxxxx xxxx (xx xx. xxxxxxx), xxxxxxxxx xxxxxxxxxx xxxx společně. Xxx xxx xxxx xxxx splněna x xxxxx xxxxxxxx xxxxxxxxx x xxxxxxxx 2; xxxxxxx xxx xxxxxxxxx xxxxx xxxxxxx. U xxxxxxx (xxxxx x xxxxxx) se xxxxxxxxxxx, xxxxxx-xx xxxxx xxxxxxxxx, xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx společně na xxxxxxx účet.
(4) Xxxxxxxxxxx (xxxxxxxxxxx) xxxxxxxxxxx se xxxxxxxx xxx, xxxx xx xxxxxxxxxx xxx xx xxxx.
§2
(1) Xxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxx xxxxx xxxxxxxxxxx xxxxxxxx a xxxx, xxxxx tvoří xxxxxxxxxxx xxxxx a xxxxxx xxxxxx xxxxxxxxxxx, xxxxxxxxx nebo xxxxxxxxxxxx xxxx xxxxxxxx xxxxx, x výjimkou účastí xx xxxxxxxxxxxx společnostech, xxxxxxx xxxxxx x xxxxxxxxx xxxxxx.
(2) Xxxxxxxxx-xx xxxxx xxxxxxx x §1 xxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxx se xxxxxxx xx jedno xxxxxxxxxx xxxxxxxxxxxx.
§3
X provozu zemědělského xxxxxxxxxxxx xxxxx též:
1. xxxxxxxx xxxxxx, xxxxx xx xxxxxxxx na xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx x pokud xxxxxx výroba xxxx xxxxxxxxx x xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx průmyslovými xxxxxxx (pilami, xxxxx, xxxxxxxxx, xxxxxxxx, lihovary, xxxxxxxxx x xxx.) xxxx x xxxxx xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxxx xxxxxx (x xxxxxxxxxx, xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxxx, chovatelských xxxxxxx x pod.);
2. xxxxxxxx xxxxxxxx xxxxxxxxxxx xxxx, xxxxx xxxxxxxxx x xxxxxxx xxxxxxxxxx, za xxxxxxxx uvedených xxx x. 1;
3. prodej xxxxxxx vlastního xxxxxxxxxxxx xxxxxxxxxxxx, vyjímajíc xxxxxx x drobném, xxxxxxxxxxx xx živnostensku x xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx otevřených x xxxxxxxx x xxxxxxxxx xxxxx;
4. vedlejší xxxxxxxxxx (xxxxxxxxxxx, orání xx xxxx, xxxxx xxx x xxx.), xxxxxxxxxxx xxxxxx příležitostně a xxxxxxx po živnostensku.
§4
Xxxxxxxxxxx, zda se xxxxxxxxxx hospodářství xxxxxxxxx xx půdě xxxxxxx, xxxxxxxxxx či převzaté xx xxxxxxxxxxxxxxx na xxxxxxxx xxxxxx právního xxxxxx.
§5
Xxxxxx-xx xx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx (§§1 xx 4) xx xxxxxxxxxx provozování xxxxx zemědělských hospodářství xx společenstvo (xxxxxxxx) xxxx xxxx xxxxxxxxxx xxxxxxxx x xxxxxxxxxxx xxxxxx členů, xxxxxxxxx xxxxxxxxxx xxxx tak, xxxx by xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx na vlastní xxxx.
§6
Zdaňovací období
Daň xx xxxxxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxx xxx xx xxxx xxxxxxxx.
Daňové sazby
§7
(1) Daň xx vyměřuje částkou 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 všech xxxxxxx x xxxxxxxxxxxx výtěžkem x xxxxxx průměrný xxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx 30. xxxxxx xxxxxxxxxx xxxx.
§8
(1) Xxx xxxxxxxx, xx které výrobní xxxxxxx xxxx zemědělské xxxxxxxxxxxx, xxxxx xxxxxx xxxxxxxx, xxxxx xx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx.
(2) Xxxxxxxxxx xxxxxxxxxxx xxxxx, po případě xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxx však xxxx xxxxxxxxx (§31 č. 3 x §30 x. 3) do xx xxxxxxx xxxxxxx, xxxxxx xxxxxxxx xxxxxxxxx xxxx katastrálního xxxxx, xx xxxxxxx zemědělského xxxxxxxxxxxx, ve skutečnosti xxxxxxxx.
§9
(1) Při xxxxxxxxx xxxxxxx výměry xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxx pozemků věnovaných xxxxxxxxx xxxxxx, xxxxx xxxx, xxxxxx xxxx xxxxxxx, xxxx věnovaných xxxxxxxxxxxx (zelinářskému i xxxxxxxxx), xxxxxxxxxxx, xxxxxxxxxx x xxxxxxxxxxxx xxxxxxxx, xxxxx xx xxxxxxx xxxxxxxx xxxxxxxx x §31.
(2) Průměrný katastrální xxxxxxx xx zjistí, xxxx-xx xx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxx skutečnou xxxxxxx x xxxxxxxxx.
(3) Xxx xxxxxxxxx celkové xxxxxx všech xxxxxxx x katastrálním xxxxxxxx x xxxxxx celkového xxxxxxxxxxxxx xxxxxxx se xxxxxxxx x k xxxx xxxxxx xxxxx.
§10
(1) Xxx xx xxxxxxxxx xxxxx, činí-li x xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxx 15 % xxxxxxx xxxxxx všech xxxxxxx x xxxxxxxxxxxx výtěžkem.
(2) Xxxxxxxx xxx xxxxxxx xxxx xxxxx odstavce 1 vyhlásí xxxxxxx xxxxxxx x Xxxxxxx xxxxx.
§13
(1) Xxxxxxxxxxx uvedeným x §1 odst. 2 xx daň xxxxx:
1. x 480 Xxx na druhého xxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx xxxx skutečným xxxxxxxxxx,
2. x 480 Xxx xx xxxxx xxxx,
3. o 540 Xxx xx xxxxx xxxx,
4. x 600 Xxx na xxxxx x xx xxxxx xxxxx xxxx x
5. x 480 Xxx xx každého z xxxxxx.
(2) Xxxxx xxxxxxxx 1 se xxxxxxxx:
x) x druhého xxxxx xxxxxxx a x xxxxxxxxxxx xxxx xxx x xxx, xxxxx xxxx s poplatníkem xx xxxxxxxxxx xxxxxxxxxxxx, x
x) u xxxxxxxxx xxxx a x xxxxxx x těm, xxxxx xxxx v xxxxxxxxxxxx zaopatření.
(3) Xxxxxx xxxx xxxx xxxxxxxx xx xxx vnukové, xxxxxxxxxx, xxxxxxxxxx x xxxxxxxxx.
(4) Stejně xxxx xxxx xx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxx, xxxxxxxxx xxxxxxx x xxxxxxxxx xxxxxx xxxxxxxxxx xxxx jeho manželky (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(5) Xxxxxx xxxx xxxxxx xx xxxxxxxx xxx xxxxxxxxx, xxxxxxxxx rodiče, xxxxxxxx, xxxxxx, xxxxxx, xxxxx x xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx v xxxx xxxxxxxxxx.
(6) Xxxxxx xxxx rodiče xx xxxxxxxx též xxxxxxx xxxxxxxxxx, zletilí xxxxxxx x xxxxxxx xxxxxx xxxxxxxxxx nebo xxxx xxxxxxxx (xxxxxxx), xxxx-xx xxxxx xxxxxxxxx x x xxxx xxxxxxxxxx.
(7) Xxxxx, na xxxxx xx poplatníku snižuje xxx podle předchozích xxxxxxxx, xxxxxxxx xx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx.
(8) Příslušník domácnosti xxxx s poplatníkem xx xxxxxxxxxx xxxxxxxxxxxx, xxxxx-xx xx xxxx xxxxxxx xxxxxxx v xxxxx xxxxxxxxxx a xxxxxxxx x jejích xxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx přechodným xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx. Xxx osoba xxxx xxxx xxxx xxxxxx za xxxxxxxxxxx xxxxxxxxxx pouze x xxxxxxx xxxxxxxxxx.
(9) Příslušník xxxxxxxxxx xx x xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx-xx xxxx hradí-li xx xxxxxxxxx xxxxxxxx xxx, xxxxxx x xxxxxxx. Xxxxxxxxxxx xx rozumí xxx poskytování výměnku. X xxxxxxxxxx nejde, xx-xx xxxxxxxxxx - xxxxxxxxx xxxxxxxxx - xxxxxxx xxxxxx, xxxxxxxxxxx x xxxx xxxxxx.
(10) Xxxxxxxxxxx svobodným, xxxxxxxxx, xxxxxxxxxxx xxxx těm, xxxxx xxxxxx trvale x xxxxxxxx (manželkou) xx xxxxxxxx domácnosti, xxxxx xx xxx x 480 Xxx, xxxx-xx xxxxx xx xxxxxxx xxxx podle xxxxxxxx 1 č. 2.
(11) Xxxxxxxxxxx, kteří xxxxxxxxx nejméně dvě xxxx, t. x. xxxx xx x xxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxx roku, xxxxx xx daň x 480 Xxx, xxxxxx-xx nárok xx xxxxxxxx téže xxxxx xxxxx xxxxxx x xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xx xxxxxxxxxx xxxx xxxxxxx, xxxxxxxx xx xxxx xxxxx xxxxxxx xxxxxx xxxxxxx, politické nebo xxxxxx persekuce.
§14
Provozují-li zemědělské xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 odst. 2)
x) xxxxxxx xxxxxxxx x xxxxx xxxx xxxxx xxxxxxx xxxxx, xxxxx mají nárok xx xxxxxxxxxxxx požitky xx státní xxxxxxxx xxx xxxxxxxxx xxxxxx xxxx xxxx,
x) xxxxxxxx (xxxxxxxxx) xxxxxxxx x xxxxxxx xxxxxxxx xxxxxxxx, xxxx pro xxxxxxxxx xxxxxx nebo xxxx xxxxx zaopatřovací požitky xx xxxxxx xxxxxxxx xxxx xxxxx předpisů x xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxx
x) xxxx xxxxx xxxxxxx xxxx xxxxxxx xxxxx (xx xx. nevidomí, xxxxxxxxx x pod.), xx xxxxxxx poplatníci, xx xxxxx xxxx xxxxxxxx xxxxxxxxxxx domácnosti xxxxxxx xxxx xxxxxxx xxxxx,
xxxxx xx jim xxx xxx xxxxxx xxxxxxxxxx xx 20 % xx xx 44 % xxxxxx x 480 Xxx x xxx xxxxxx xxxxxxxxxx xxxx 44 % x 960 Xxx. Xxx xxx se xxxxxxxxxxx, xx stupeň xxxxxxxxxx x invalidů, xxxxxxxxxxxx xxxxxxx z xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx zemědělské xxxxxxxxxxxx xxxx jednotlivé fysické xxxxx (§1 odst. 2) xxxxx xxxx xxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxxxxxx (xxxxx xx xxx 24. xxxxxxxx 1919, x. 462 Sb., x xxxxxxxxxxxx xxxx xxxxxxxxxx) x příslušnících xxxxxxxxx xxxx xx xxxxxxxxxx (xxxxx xx xxx 19. prosince 1946, č. 255 Sb., x xxxxxxxxxxxxx xxxxxxxxxxxxxx armády v xxxxxxxxx x x xxxxxxxxx xxxxxx účastnících xxxxxxxxx xxxx xx xxxxxxxxxx), xx xxxxxxx xxxxxxxx xxxxxxxx x xxxxxxx, xxxxxx xxxx xxxxxxxxx xxxxxxxxx, xxxxx xx jim xxx x 480 Xxx.
§19
Xxxxx na xxxx
(1) Xxx xx xxxxxxxxx xxxxx xxx xxxxxxxx xxxxxx, které xxxxxxxxxx (§1 odst. 2) xxxxxxxxx zatěžují, xxxxx xxxxxxxxxxxx xxxxxxx xxxx xxxxx §§13 až 15.
(2) Xx xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx, x nimž je xxxxxxxxx právně xxxxxxx, xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx x linii vzestupné xxxx xxxxxxxx nebo x xxxxx xxxxxxx xx xxxxxxx stupně x nemajetných xxxx xxxxxxxxxxxx xx xxxxxxx xxxxxx, xxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx a xxxxxxx xxxxxxx.
(3) Xxxxxxx xx xxxxx xxx xxxxxxxxxxx uvedeným v §1 xxxx. 3, xxxx-xx podmínky xxxxxxx x xxxxxxxxxx 1 x 2 xxxxxxx x xxxx, které xxxxxxxxx zemědělské xxxxxxxxxxxx xxxxxxxx na xxxxxxx xxxx.
(4) Xxxxxxxx pro xxxxxxxxx xxxxxxxxx xxxxx xxxxxxx ministr xxxxxxx x Xxxxxxx xxxxx.
(5) X xxxxx xxxxx xxxxxx x přiznání.
Počátek x xxxxx xxxxxx xxxxxxxxxx
§20
(1) Poplatníci, xxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx počínajíc rokem, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx provozovati. Xxx xx xxxx xxxxxxxx, xxxxxxxx xxxxx 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(2) Xxxxxxxxxx, xxxxx přestali xxxxxxxxxxx xxxxxxxxxx hospodářství, xxxxxxxxx xxxx xxxxxx rokem, x xxxx zemědělské xxxxxxxxxxxx xxxxxxxx provozovati. Xxx xx xxxx xxxxxxxx, jestliže xxx 30. června xxxxxxxxxx xxxxxxxxxxxx neprovozovali.
(3) Xxxxxxxx xxxxxxxxxxx zemědělského xxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxx xxx, xx xxxxxx obhospodařovaných xxxxxxx xxxxxxxxxxx 50 xx, xxxxx xx xxxxxxxxx xxxxxxxxxxx xxxx ještě xx xxx rok, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx.
§21
(1) Kdo xxxxx xxxx přestane xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxx správě xx 30 xxx. Xxxxxxxxx xxxx xxxxxxx xxx xxxxxxxx, x xx xx 30 xxx xx odevzdání (xxxxxxxxx) xxxxxxxxxxxx.
(2) Xxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxx, nezakládá-li xxxxxxxxx xxxxxxxx trestného xxxx, xxxxxxxxxx xxxxxxx xx 5.000 Xxx, x xx x xxxxxxxx.
§22
Splatnost daně
(1) Poplatník xx xxxxxxx xx xxx sám xxxxxxxxx x xxxxxxxxx xx xxxxxxxxxxx xxxxxxx xxxxx xx 31. xxxxx xx xxxxxxxx xxxxxxxxxx xxxx.
(2) Xxxxxx-xx xxx xxxxxxxxx xxxx, xx xxxxxxx xxxxxxx, činí-li xxxxxxxxxx více než 2.000 Kčs, xxxxxxxxx 2 % xxxxxxxx x xxxxxxxx x xxxxxxxxxx k 31. xxxxx, 30. xxxxx, 31. xxxxxxxx x 31. říjnu.
§23
Xxxxx x xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx xxxxx xxxxxxxxx x xxxxxxxxxxx zavázána xxxxxxxxx xxxxx daň xxxxx x xxxx, xxxxx xxxxxxxxxx hospodářství xxxxxxxxx xxxxxxxx na xxxxxxx xxxx.
§24
Xxxxxxxx
(1) Xxxxx, xxx xx xxxxxxx platiti xxxxxxxxxxx daň, xxxx xxxxxxx xxxxxx xxxxxxxxxx xx 31. xxxxx xxxxx správě xxxxxxxx x xxxxx xxxxxxxxxxx xxxxxxxxxx pro xxxxxxxx xxxx xx xxxxxxxx xxx. Xxxx xx xx xxxxxxx xxxxxx xxxxxxxx každý, kdo xxxx berní správou x podání xxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx x xxxxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx financí.
(2) Xxxxxx-xx xxxxxxxxx xxxxxxxx včas, xxxx xxxx xxx xxxxxxx xx x 10 %; xxxxxxx xx xxxxxxx xx 60 xxx ode xxx xxxxxxxx předpisného xxxxxxx x xxxxxxxx xxxxxxxxx výboru.
§25
Místní xxxxxxxxxxx
(1) K xxxxxxxx xxxxxxxxxx daně xx xxxxxxxxx xxxxx xxxxxx, v jejímž xxxxxx xxx xxxxxxxxx xxxxxxxx (sídlo) xxxxxx xxxxxxxxxx roku. Xxxxx-xx xxxxxx příslušnou xxxxx xxxxxx určiti xxxxx xxxxxxxx (xxxxx) xxxxxxxxxxxx, xx xxxxxxxxx xxxxx xxxxxx, x jejímž xxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, po xxxxxxx xxxx xxxxxxxx část. Xxxxx-xx místní xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxx, xxxx xx xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxxxx 1 xxxxx xxxxxxx xxx určení místní xxxxxxxxxxxx xxxxxxx úřadu x xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx komise).
§26
Xxxxxxxxxx x xxxxxxxx xxxx
(1) O xxxxxxxx xxxx xxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx národního xxxxxx předpisným xxxxxxxx. Xxxxxx vyloží xxxxxx xxxxxxx xxxxx xx 7 xxx xx xxxxxx x veřejnému xxxxxxxxxx po xxxx 30 xxx.
(2) Xxxxxxx x xxxx xxxxxxxx xxxxxxx xxxxxxx místní xxxxxxx xxxxx xxxxxxxxx xx xxxxxx xxxxxx xxxx jiným způsobem x xxxxx xxxxxxxx.
(3) Xx xxxxxxx xxxxxxx xxxxxx xxxxxxx výbor xxxx vyložení x xxxxx jej berní xxxxxx.
§27
Odvolání
(1) Xx vyměření xxxx xxx xx xxxxxxx odvolati u xxxxxxxxx xxxxx xxxxxx xx 60 xxx xxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
(2) X xxxx lhůtě xxxxx xxxxxxxxxx xxxxxx x příslušné xxxxx xxxxxx xxxxxx za xxxxxxx důvodů xxx xxxxxxxx xxxx. Xxxx xxxxxx xxxxxxx xxxxxxx xx xxxxxxxx lhůta xx xx xxx xxxxxxxx příslušného vyřízení x xxxx xxx xxxx xxx xx xx zbytku.
(3) X xxxxxxxx rozhoduje x xxxxxxxx xxxxxxxxx xxxxxxxx xxxx II. stolice, xx Slovensku xxxxxxxxxxxx xxxxxxx.
Xxxxxxxxxx daňové xxxxxx
§28
(1) X xxxxx xxxxxxxxxx xxxx spolupůsobí xxxxxx xxxxxxx xxxxxx xxxxx xxxxxxxxxxxx daňovými komisemi, xxxxxxx xxxxxxxxxx daňové xxxxxx x xxxxxxxx xxxxxxxxxx daňová xxxxxx.
(2) Xxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx) xxxx: xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx jeho xxxxxxxx, zástupce xxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxxxxx xxxxxxxxxx komise xxx xxxxxxx národním výboru xxxx xxxx xxxxxxxx, xxxxx byla xxxxxxx, xxxxx xxxx xxxxxxx xxxxxxx xxxxxxxx výborem. Xxxxxxxxx xxxxxx zemědělské xxxxxx xxxxxx xx xxxxxxxx xxxxxxxx národního xxxxxx xxxx xxxx xxxxxxxx.
(3) Okresní xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxx xxx xxxxx xxxxxx x xxxxx xx xxxxxxxx okresního xxxxxxxxx xxxxxx xxxx xxxx zástupce, xxxxxxxxxx xxxxxxxx (xxxx zástupce), xxxxxxxx xxxxx xxxxxx, xxxxxxxx xxxxxxxxx sdružení Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxx čtyři xxxxxxx volení okresním xxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx xxxx xxx xxxxx xxxxxxxx berních xxxxx zříditi pouze xxxxx xxxxxxx xxxxxxxxxxx xxxxxxx komisi. Xxxxxxxxx xxxxxxx zemědělské xxxxxx xxxxxx xx xxxxxxxx xxxxxxxxx národního xxxxxx xxxx xxxx xxxxxxxx.
(4) Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx se zřizuje xxx xxxxxxxxxxxx xxxxxxx x tvoří xx xxxxxxxx: xxxxxxxxxxxx financí, xxxxxxxxxxx x xxxxxx, xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x xxxxxxxxx reformy x výživy, xxxxxxxx xxxxxxxxx xxxxxx v Xxxxx, xxxxxxxx xxxxxxxxx xxxxxx v Brně x zemské xxxxxxxxxx x Ostravě, zemského xxxxxxxxxx xxxxxxxxxxx x Xxxxx x zemského xxxxxxxxxx ředitelství x Xxxx, x to xx jednom xxxxxxxx, x po xxxxxxx xxxxxxxxxx Jednotného svazu xxxxxxx x slovenských xxxxxxxxx. Předsedou xxxxxxxx xxxxxxxxxx daňové xxxxxx xx zástupce ministerstva xxxxxxx.
§29
Xxxxxxx xxxxxxxx xxxxxxx (xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx) xxxxxxxx:
1. x xxxxxxx, xxx xxxx xxxxxxxxxxx výtěžek xxxxxxxx x pozemnostních xxxxxx, xxxx xxx jej x xxxxxx xxxxx xxxxxxxx, xxxxxxxxxx rozdělení xxxxxxxxx xxxxxxxxxxxxx výtěžku xxxxxxxxxxxxx na xxxxxxxxxxx xxxxx na xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx na xxxxxxxx dat z xxxxxx xxxxxxxx katastrálních xxxxxx podle xxxxxxxxxx xxxxxxxx xxxxx [§6 xxxx. 19 xxxxxxxx xxxxxxxx xx xxx 23. xxxxxx 1930, x. 64 Xx., xxxx se xxxxxxxx xxxxxxxxx xxxxx XX, XXX x XX xxxxxx x xxxxxxxxxx xxxxxxxx x xxxx xxxxxx (katastrálního xxxxxx)]. Xxxxxx-xx xxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxx xx 31. října xxxxxxxxxx xxxx, xxxx xxx xxxxx xxxxxx;
2. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx hospodářství xx xxxx xxxxxxx oblasti (§8 odst. 2). Xxxxx nutno xxxxxx xxxxxxx zemědělské daňové xxxxxx xx 31. xxxxx rozhodného roku; xxxxxx xxxxxx xx xxxx xxxxx xxxxxxx xxxx vliv xx xxxxxxxx daně xx xxxxx xxx.
§30
Okresním xxxxxxxxxxx daňovým xxxxxxx přísluší:
1. navrhovati xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx do xxxx xxxxxxx oblasti (§8 xxxx. 2). Xxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxxxx daňové xxxxxx xx 31. xxxxx xxxxxxxxxx roku; návrhy xxxxxx xx této xxxxx xxxxxxx míti xxxx xx vyměření xxxx za tento xxx;
2. xxxxxxxxxxx s xxxxxxxx xxxxxxxxx o xxxxxxxx xxxxx §29 x. 1. Nerozhodne-li xxxxxxx xxxxxxxxxx xxxxxx xxxxxx o xxxxxx xx 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxxxx x xxx xxxxxxxx xxxx XX. xxxxxxx;
3. xxxxxxxxxxx x konečnou xxxxxxxxx o xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx jiné výrobní xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx rozhodného xxxx, xxxxxx xxxxxxxxx xxxx xxxx na xxxxxxxx daně za xxxxx xxx.
§31
Xxxxxxxx xxxxxxxxxx daňové xxxxxx xxxxxxxx:
1. xxxxxxxxx xxxxxxx katastrální xxxxxxx xxxxxxxxxxx na katastrální xxxxx x xxxxxxxxx, xxx xxx nelze xxxxxxxx x xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx; xxxxxxxxx-xx xxx xx 30. xxxxxxxxx xxxxxxxxxx xxxx, stanoví xxx xxxxxxxxxxxx xxxxxxx;
2. xxxxxxxxx xxxxxxxxx x Xxxxxxx xxxxx xxxxxxx výměry xxxxx §9 xxxx. 1; xxxxxxxxx-xx xx xx 30. xxxxxxxxx xxxxxxxxxx roku, xxxxxxx xx xxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxx stanoví xxxxx toho, kolikrát xx čistý výtěžek xxxxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxxxx v §9 odst. 1 xxxxxxxx xxxxx xxx xxx xxxxxxxxx ostatních xxxxxx;
3. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxx oblasti (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. prosince xxxxxxxxxx xxxx, nemůže xxxxxxxxx míti xxxx xx xxxxxxxx xxxx xx tento xxx;
4. xxxxxxxxxxxxx výnosové xxxxxx xxxxxxxxxx xxxxxx x xxxxxxxxxx finanční správě xxxxx xxxxx xxxxxxxxxx xxxx.
§32
Xxxxxxxx x zemědělských xxxxxxxx xxxxxxxx je xxxxxx čestnou. Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxx, xxxxxxxxx x xxxxx xxxxxxxxxx xxxxxx x svědomí x xxxxxxxxxxx x xxxxxxx v xxxxxx xxxxxxxxx.
§33
Xxxxx xxxxxxxxx zemědělských xxxxxxxx xxxxxx, xxxxxxx xxx komisí, xxxxx x xxxxx xxxxx xxxxx komise vyhlásí xxxxxxx xxxxxxx, xxxxx xxx x xxxxxxx xxx místních xxxxxxxxxxxx xxxxxxxx xxxxxx x xxxxxx x xxxxxxxxx xxxxxx, x Úředním xxxxx.
Xxxxxxxxx a xxxxxxxxx xxxxxxxxxx
§34
(1) Xxx xxxxx xxxx býti xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx u xxxxxxx xxxxxxxxxx x x xxxxx xxxxxxxxxx xxxxx x xxxxx xxxx.
(2) Xxxx-xx poplatníku u xxxx xx xxxx xxxxx xxxx xxxxxxxxxx xxxxx xxxxx §7 xxxx xxxxxx xxxxx xxxxx §9 xxxxxx xx dne 26. xxxxxx 1947, x. 109 Sb., x xxxx ze xxxx, xxxxxx mu xxxx xx xxxxx xxx xxxxxxx xxxxxxxxxx xxx xxxxx §§13 až 15.
§35
Ministr financí xxxx
1. xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx xxx xx xx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xxx xx do celkové xxxxxx,
2. xxxxxxx xxxxxxxx x zamezení xxxxxxxxxxxxx x xxxxxxxx, jež xx prováděním xxxxxx xxxxxx mohly xxxxxxxxxx,
3. xxxxxxx xxxxxxxx x xxxxxxxx xxxxxxx zdanění x xxxxxxxxx, xxx xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx podkladě xxxxxxxxxx nebo xxxx xxxxxxxxx xxxxxx, x
4. xxxxxxxxx xxxxxxxxx x Xxxxxxx listě xxxxxx xxxxxxxxxx xxxxxxxxxx xxxx xx do xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx, urbariátům xxxx xxxxxxxx xxxxxxx xxxxxxx.
§36
(1) Xxxxxxxx x xxxxxxxxxx dani xx xxx 1947 jsou xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx, xxxxx xxxxxxx xxxxxxxxx daňové povinnosti, x xx xx 30. června 1948.
(2) Xxxxxxxxxx xxx xx xxx 1947 jest xxxxxxx ve xxxx xxxxxxxx xxxxxxxxx; xxxxx xxxxxxx do 30. xxxxxx 1948 a xxxxx xx 30. xxxx 1948.
§37
(1) Xxxxxx, po xxxxxxx xxxxxxx z xxxxxxx zemědělského hospodářství, xxxxx xx xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxx xxxxxx xxxxx 1948, základem xxx xxxxxxxx daně xxxxxxxxx x všeobecné daně xxxxxxxxx podle xxxxxx x xxxxxxx xxxxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx.
(2) Pozemky patřící x xxxxxxxxxxxx hospodářství, xxxxx jest xxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxxxx xxxxx 1948 xxxxxxxxx pozemkové xxxx podle zákona x xxxxxxx daních, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx. Jsou-li xxxxxxxxxxxxx, xxxxxxx pachtovné xxxxxxx xxxx xxxxx xxxxx XX téhož xxxxxx.
(3) Xxxxx xx dne 21. xxxxx 1946, č. 31 Sb., x xxxx x obratu, xx xxxxxxxxxx počínajíc xxxxx 1947 xx xxxxxx, xxxxx xxxxxxx xxxxx xxxxxxxxxxx zemědělské xxxx xx 31. xxxxxxxx 1946 xx xxxxxxx x xxxxxx provedené x xxxxx xxxxxxxxxxxx xxxxxxxxxxxx, jakož x xx cenu vlastní xxxxxxxx předmětů vzatých xxxxxx osobami xx xxxxxxxxxxxx xxxxxxxxxxxx. Úplaty x ceny uvedené x předchozí xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx části xxxxx, xxxxxx X xxxxxxxx xxxxxxxx xx xxx 29. května 1941, x. 297 Sb., x xxxxxxxxxx povinnostech xxx xxxxx xxxxxx x xxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxx §2 xxxxxx xxxxxxxx nařízení xx xxxxxxx.
(4) Xxxx xxxxxxxxxx xxxxxxxx (xxxxxxxx xxxx xxxxxxxxx) xxxxx xxxxxx xx xxx 31. xxxxx 1947, č. 185 Sb., x mimořádné xxxxxxxxxxx xxxxx x x xxxxxxxxx dávce z xxxxxxxxxx xxxxxxxxx xx xxxxxxx, x xxxx xxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxx xxxxxx (xxxxxx), xxxxx xx xxx u xxxxxx xxxx xxxxxxxx xxxx xxxxxxxxx (xxxxxxxx pro xxxxxxxx daně xxxxxxxxx), xxxxx dotčené osoby xxxxxxxxxxx xxxxxxxxxx dani. Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxx §3 xxxx. 1 xxxx. a) xxxxxx č. 185/1947 Xx. xxxxxx se x xxxxxx xxxxxxxxx x z xxxx, xxxxx by xxxxxxxx xx xxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxx, xxxxx xxxxxxxxx byl xxxxxxxx dani xxxxxxxxx.
§38
(1) Xxxxx ze xxx 19. února 1946, č. 30 Sb., x xxxx xxxxxx československého xxxxx v oboru xxxxxxxxx daní x xxxxxxxx xxxxxxxxxx monopolů, xx xxxxxxxx xxxxx:
1. x §41 xxxx. 5 xxxx xxxx xx xxxxxxxx xx xxxxx "... xxxxxxx xxx x xxxxxx", xxxxx slova "xxxx xxxxxxxxx xxxxxxxxxx xxxx",
2. §41 xxxx. 6 xx xxxxxxxx xxxxx - třetí - xxxxx xxxxxx znění" "Xxxxxxxxxx předcházejících xxx xx xxxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x když xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx nebo xxxxxxxxxx."
(2) Xxxxx ze xxx 14. xxxxx 1920, x. 262 Xx., x xxxx x xxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx, xx xxxxxxxx takto:
1. x §1 xxxx. 2 prvé xxxx xx xxxxxxxx za xxxxx "... platiti xxx z obratu" xxxxx xxxxx "xxxx xxxxxxxxx xxxxxxxxxx xxxx",
2. §1 xxxx. 3 xx xxxxxxxx další - xxxxxxx - xxxxx xxxxxx xxxxx: "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, i když xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
§39
(1) Sazba pozemkové xxxx xxxxx §105 xxxx. 1 xxxxxx x xxxxxxx daních xx zvyšuje počínajíc xxxxxx xxxxx 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx pozemků xxxxxxx xxxx xxxxxxxxxxx do xxxxxxxxxxx katastru xxxx xxxxxxx xxxxxxxx do 60 xxx ode xxx xxxxxxxxx xxxxxx xxxxxx pozemky, xxxxx xxxxxxx k xxxxxxxxxxxx xxxxxxxxxxxx, jež je xxxxxxxxx zemědělské xxxx. Xxxx xxxxxxxx xxxx x xxxxxx podání xxxxxxx xxxxxxxxxxxx xxxxxxx.
(3) Xxxxxxxxxx §327 odst. 1 xxxx xxxxx xxxxxx x xxxxxxx xxxxxx se xxxxxxx; xxxxxxx xx xx xxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxx xx xxxxx rok 1947.
§40
X případech xxxxx xxxxxxx xxxxxxxxxxxx platí xxxxxxx xxxxxxxxxx zákona x xxxxxxx xxxxxx, xx znění xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx; xxxxx jde x xxxxxxxx x xxxxxxxx, platí xxxxxxx xxxxxxxxxx xxxxxx č. 31/1946 Sb.
§41
Xxxxx zákon xxxxxx xxxxxxxxx xxxx vyhlášení; xxxxx však xxx xxxxxxxxxxx xxx xx xxxx xx xxx 1947; xxxxxxx xxx xxxxxxx financí.
Dr. Xxxxx x. r.
Gottwald x. x.
Xx. Xxxxxxxx x. x.
Xxxxxxx zemědělské daně xxx xxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx výtěžku všech xxxxxxx | |||||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Xxx | 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 xxxxx xxxxxxx nad 50 xx xxxx xxxxxxxxxx xxx za každý xxxxx hektar Kčs: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Tabulka xxxxxxxxxx daně pro xxxxxxxxx oblast
| Při celkové xxxxxx | xxx průměrném katastrálním xxxxxxx všech xxxxxxx | |||||
| xxxxx xxxxxxx | 35 Xxx | 40 Kčs | 45 Xxx | 50 Xxx | 55 Kčs | 60 Xxx |
| x xx | xxxx zemědělská xxx Xxx: | |||||
| 1 | 100 | 100 | 110 | 110 | 120 | 120 |
| 2 | 290 | 310 | 320 | 340 | 350 | 360 |
| 3 | 560 | 580 | 600 | 620 | 640 | 670 |
| 4 | 840 | 890 | 930 | 960 | 1.000 | 1.040 |
| 5 | 1.130 | 1.190 | 1.260 | 1.320 | 1.380 | 1.440 |
| 6 | 1.460 | 1.540 | 1.620 | 1.700 | 1.770 | 1.840 |
| 7 | 1.770 | 1.890 | 2.000 | 2.110 | 2.210 | 2.300 |
| 8 | 2.130 | 2.270 | 2.400 | 2.520 | 2.640 | 2.770 |
| 9 | 2.480 | 2.640 | 2.810 | 2.970 | 3.120 | 3.270 |
| 10 | 2.850 | 3.050 | 3.240 | 3.420 | 3.600 | 3.780 |
| 11 | 3.230 | 3.450 | 3.680 | 3.900 | 4.120 | 4.320 |
| 12 | 3.610 | 3.880 | 4.140 | 4.390 | 4.630 | 4.890 |
| 13 | 4.000 | 4.320 | 4.600 | 4.910 | 5.210 | 5.490 |
| 14 | 4.420 | 4.770 | 5.130 | 5.460 | 5.780 | 6.130 |
| 15 | 4.860 | 5.260 | 5.640 | 6.030 | 6.430 | 6.810 |
| 16 | 5.310 | 5.750 | 6.210 | 6.650 | 7.070 | 7.510 |
| 17 | 5.760 | 6.290 | 6.790 | 7.260 | 7.780 | 8.270 |
| 18 | 6.270 | 6.840 | 7.380 | 7.960 | 8.500 | 9.040 |
| 19 | 6.780 | 7.400 | 8.040 | 8.650 | 9.270 | 9.890 |
| 20 | 7.300 | 8.020 | 8.690 | 9.390 | 10.080 | 10.740 |
| 21 | 7.870 | 8.630 | 9.400 | 10.160 | 10.900 | 11.680 |
| 22 | 8.450 | 9.280 | 10.130 | 10.940 | 11.800 | 12.620 |
| 23 | 9.030 | 9.970 | 10.860 | 11.800 | 12.700 | 13.640 |
| 24 | 9.670 | 10.660 | 11.680 | 12.660 | 13.680 | 14.690 |
| 25 | 10.310 | 11.410 | 12.490 | 13.590 | 14.680 | 15.780 |
| 26 | 10.970 | 12.170 | 13.340 | 14.540 | 15.720 | 16.940 |
| 27 | 11.680 | 12.940 | 14.250 | 15.510 | 16.830 | 18.100 |
| 28 | 12.400 | 13.790 | 15.150 | 16.560 | 17.930 | 19.370 |
| 29 | 13.130 | 14.640 | 16.130 | 17.620 | 19.150 | 20.650 |
| 30 | 13.920 | 15.500 | 17.130 | 18.740 | 20.360 | 22.010 |
| 31 | 14.720 | 16.450 | 18.140 | 19.900 | 21.640 | 23.420 |
| 32 | 15.530 | 17.380 | 19.240 | 21.060 | 22.980 | 24.860 |
| 33 | 16.410 | 18.360 | 20.340 | 22.350 | 24.330 | 26.400 |
| 34 | 17.290 | 19.390 | 21.490 | 23.620 | 25.790 | 27.930 |
| 35 | 18.180 | 20.430 | 22.690 | 24.950 | 27.250 | 29.600 |
| 36 | 19.150 | 21.510 | 23.900 | 26.340 | 28.790 | 31.260 |
| 37 | 20.110 | 22.650 | 25.190 | 27.730 | 30.380 | 33.020 |
| 38 | 21.090 | 23.780 | 26.500 | 29.240 | 31.990 | 34.830 |
| 39 | 22.150 | 24.980 | 27.820 | 30.760 | 33.720 | 36.670 |
| 40 | 23.210 | 26.220 | 29.260 | 32.320 | 35.440 | 38.580 |
| 41 | 24.270 | 27.460 | 30.690 | 33.960 | 37.240 | 40.490 |
| 42 | 25.430 | 28.780 | 32.160 | 35.600 | 39.060 | 42.450 |
| 43 | 26.590 | 30.130 | 33.720 | 37.320 | 40.900 | 44.420 |
| 44 | 27.750 | 31.480 | 35.280 | 39.060 | 42.780 | 46.420 |
| 45 | 29.010 | 32.930 | 36.880 | 40.810 | 44.660 | 48.440 |
| 46 | 30.270 | 34.400 | 38.530 | 42.600 | 46.580 | 50.460 |
| 47 | 31.530 | 35.870 | 40.180 | 44.390 | 48.510 | 52.530 |
| 48 | 32.880 | 37.410 | 41.870 | 46.210 | 50.450 | 54.600 |
| 49 | 34.250 | 38.960 | 43.570 | 48.050 | 52.430 | 56.650 |
| 50 | 35.620 | 40.520 | 45.270 | 49.890 | 54.400 | 58.710 |
| Xxx celkové xxxxxx všech pozemků xxx 50 ha xxxx zemědělská xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Xxxxxxx zemědělské xxxx xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 65 Xxx | 70 Kčs | 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 xxxxxx xxxxx xxxxxxx nad 50 xx činí xxxxxxxxxx daň xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Tabulka zemědělské daně xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | ||||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx |
| x ha | činí xxxxxxxxxx xxx Xxx: | ||||
| 1 | - | - | - | - | - |
| 2 | 150 | 160 | 180 | 190 | 200 |
| 3 | 250 | 280 | 300 | 320 | 350 |
| 4 | 370 | 420 | 460 | 500 | 530 |
| 5 | 490 | 560 | 610 | 650 | 710 |
| 6 | 600 | 690 | 780 | 850 | 910 |
| 7 | 710 | 840 | 940 | 1.030 | 1.100 |
| 8 | 840 | 980 | 1.090 | 1.200 | 1.310 |
| 9 | 950 | 1.110 | 1.260 | 1.400 | 1.520 |
| 10 | 1.050 | 1.250 | 1.430 | 1.590 | 1.720 |
| 11 | 1.140 | 1.400 | 1.600 | 1.760 | 1.940 |
| 12 | 1.250 | 1.540 | 1.750 | 1.970 | 2.170 |
| 13 | 1.360 | 1.670 | 1.930 | 2.170 | 2.380 |
| 14 | 1.460 | 1.790 | 2.110 | 2.370 | 2.600 |
| 15 | 1.560 | 1.940 | 2.280 | 2.560 | 2.840 |
| 16 | 1.660 | 2.090 | 2.440 | 2.770 | 3.080 |
| 17 | 1.750 | 2.230 | 2.610 | 2.980 | 3.310 |
| 18 | 1.850 | 2.370 | 2.800 | 3.190 | 3.550 |
| 19 | 1.950 | 2.500 | 2.980 | 3.400 | 3.810 |
| 20 | 2.060 | 2.640 | 3.160 | 3.620 | 4.060 |
| 21 | 2.160 | 2.790 | 3.340 | 3.840 | 4.310 |
| 22 | 2.250 | 2.940 | 3.520 | 4.070 | 4.560 |
| 23 | 2.350 | 3.090 | 3.720 | 4.290 | 4.840 |
| 24 | 2.440 | 3.230 | 3.910 | 4.510 | 5.130 |
| 25 | 2.540 | 3.380 | 4.100 | 4.760 | 5.410 |
| 26 | 2.640 | 3.520 | 4.300 | 5.010 | 5.690 |
| 27 | 2.740 | 3.680 | 4.480 | 5.260 | 5.990 |
| 28 | 2.850 | 3.840 | 4.690 | 5.510 | 6.310 |
| 29 | 2.950 | 3.990 | 4.910 | 5.760 | 6.630 |
| 30 | 3.050 | 4.150 | 5.120 | 6.040 | 6.950 |
| 31 | 3.150 | 4.300 | 5.340 | 6.330 | 7.260 |
| 32 | 3.250 | 4.460 | 5.560 | 6.610 | 7.620 |
| 33 | 3.350 | 4.620 | 5.770 | 6.890 | 7.980 |
| 34 | 3.450 | 4.790 | 6.010 | 7.170 | 8.340 |
| 35 | 3.550 | 4.970 | 6.260 | 7.480 | 8.690 |
| 36 | 3.660 | 5.140 | 6.500 | 7.800 | 9.070 |
| 37 | 3.770 | 5.320 | 6.740 | 8.120 | 9.470 |
| 38 | 3.880 | 5.490 | 6.980 | 8.430 | 9.870 |
| 39 | 3.990 | 5.660 | 7.220 | 8.750 | 10.270 |
| 40 | 4.090 | 5.840 | 7.500 | 9.080 | 10.660 |
| 41 | 4.200 | 6.040 | 7.770 | 9.440 | 11.090 |
| 42 | 4.310 | 6.240 | 8.040 | 9.800 | 11.540 |
| 43 | 4.410 | 6.430 | 8.320 | 10.150 | 11.990 |
| 44 | 4.520 | 6.630 | 8.590 | 10.510 | 12.430 |
| 45 | 4.630 | 6.820 | 8.860 | 10.870 | 12.880 |
| 46 | 4.760 | 7.020 | 9.160 | 11.270 | 13.370 |
| 47 | 4.880 | 7.210 | 9.470 | 11.670 | 13.860 |
| 48 | 5.000 | 7.430 | 9.780 | 12.060 | 14.360 |
| 49 | 5.120 | 7.650 | 10.080 | 12.460 | 14.850 |
| 50 | 5.240 | 7.880 | 10.390 | 12.850 | 15.350 |
| Xxx xxxxxxx xxxxxx xxxxx pozemků xxx 50 xx xxxx xxxxxxxxxx xxx xx každý xxxxx xxxxxx Xxx: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx pozemků | ||||
| všech pozemků | 30 Xxx | 35 Xxx | 40 Xxx | 45 Xxx | 50 Xxx |
| x xx | xxxx xxxxxxxxxx xxx 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 xxxxxx všech xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx hektar Kčs: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Tabulka xxxxxxxxxx daně pro xxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 55 Xxx | 60 Xxx | 65 Xxx | 70 Xxx x xxxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||
| 1 | - | - | 70 | 70 |
| 2 | 240 | 240 | 250 | 250 |
| 3 | 450 | 460 | 480 | 490 |
| 4 | 670 | 700 | 720 | 750 |
| 5 | 950 | 980 | 1.010 | 1.040 |
| 6 | 1.210 | 1.260 | 1.310 | 1.360 |
| 7 | 1.510 | 1.570 | 1.630 | 1.680 |
| 8 | 1.800 | 1.880 | 1.960 | 2.040 |
| 9 | 2.140 | 2.230 | 2.320 | 2.400 |
| 10 | 2.460 | 2.560 | 2.670 | 2.790 |
| 11 | 2.800 | 2.940 | 3.060 | 3.180 |
| 12 | 3.160 | 3.300 | 3.440 | 3.580 |
| 13 | 3.500 | 3.680 | 3.850 | 4.020 |
| 14 | 3.890 | 4.080 | 4.270 | 4.440 |
| 15 | 4.270 | 4.470 | 4.690 | 4.920 |
| 16 | 4.650 | 4.910 | 5.160 | 5.400 |
| 17 | 5.080 | 5.360 | 5.620 | 5.890 |
| 18 | 5.510 | 5.800 | 6.130 | 6.440 |
| 19 | 5.950 | 6.310 | 6.650 | 6.980 |
| 20 | 6.430 | 6.810 | 7.170 | 7.560 |
| 21 | 6.910 | 7.320 | 7.750 | 8.170 |
| 22 | 7.410 | 7.890 | 8.340 | 8.750 |
| 23 | 7.950 | 8.450 | 8.930 | 9.450 |
| 24 | 8.490 | 9.020 | 9.590 | 10.130 |
| 25 | 9.040 | 9.660 | 10.240 | 10.820 |
| 26 | 9.640 | 10.290 | 10.910 | 11.580 |
| 27 | 10.240 | 10.930 | 11.640 | 12.340 |
| 28 | 10.850 | 11.630 | 12.370 | 13.120 |
| 29 | 11.520 | 12.330 | 13.120 | 13.960 |
| 30 | 12.190 | 13.040 | 13.940 | 14.800 |
| 31 | 12.860 | 13.830 | 14.750 | 15.680 |
| 32 | 13.600 | 14.600 | 15.580 | 16.610 |
| 33 | 14.350 | 15.390 | 16.480 | 17.550 |
| 34 | 15.090 | 16.250 | 17.380 | 18.530 |
| 35 | 15.890 | 17.110 | 18.300 | 19.550 |
| 36 | 16.710 | 17.970 | 19.290 | 20.580 |
| 37 | 17.530 | 18.920 | 20.270 | 21.660 |
| 38 | 18.390 | 19.860 | 21.290 | 22.790 |
| 39 | 19.300 | 20.810 | 22.370 | 23.910 |
| 40 | 20.200 | 21.840 | 23.450 | 25.110 |
| 41 | 21.120 | 22.870 | 24.570 | 26.340 |
| 42 | 22.120 | 23.910 | 25.750 | 27.570 |
| 43 | 23.110 | 25.020 | 26.930 | 28.890 |
| 44 | 24.100 | 26.160 | 28.140 | 30.230 |
| 45 | 25.180 | 27.290 | 29.430 | 31.560 |
| 46 | 26.260 | 28.480 | 30.720 | 33.000 |
| 47 | 27.350 | 29.720 | 32.030 | 34.460 |
| 48 | 28.490 | 30.950 | 33.430 | 35.910 |
| 49 | 29.670 | 32.230 | 34.830 | 37.440 |
| 50 | 30.860 | 33.570 | 36.240 | 38.980 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 ha xxxx zemědělská daň xx xxxxx další xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Tabulka zemědělské xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||
| 1 | - | - | - | - |
| 2 | 80 | 100 | 110 | 120 |
| 3 | 180 | 200 | 220 | 240 |
| 4 | 260 | 300 | 340 | 370 |
| 5 | 370 | 440 | 490 | 530 |
| 6 | 480 | 560 | 620 | 690 |
| 7 | 590 | 690 | 790 | 880 |
| 8 | 700 | 850 | 960 | 1.060 |
| 9 | 830 | 990 | 1.120 | 1.250 |
| 10 | 940 | 1.130 | 1.310 | 1.460 |
| 11 | 1.060 | 1.290 | 1.490 | 1.660 |
| 12 | 1.170 | 1.450 | 1.670 | 1.870 |
| 13 | 1.300 | 1.610 | 1.850 | 2.100 |
| 14 | 1.420 | 1.750 | 2.060 | 2.320 |
| 15 | 1.540 | 1.920 | 2.250 | 2.540 |
| 16 | 1.650 | 2.090 | 2.440 | 2.780 |
| 17 | 1.760 | 2.250 | 2.640 | 3.020 |
| 18 | 1.880 | 2.410 | 2.850 | 3.250 |
| 19 | 2.010 | 2.560 | 3.060 | 3.480 |
| 20 | 2.130 | 2.740 | 3.270 | 3.740 |
| 21 | 2.250 | 2.910 | 3.470 | 4.000 |
| 22 | 2.360 | 3.080 | 3.690 | 4.250 |
| 23 | 2.480 | 3.250 | 3.910 | 4.490 |
| 24 | 2.590 | 3.420 | 4.130 | 4.770 |
| 25 | 2.720 | 3.590 | 4.340 | 5.050 |
| 26 | 2.840 | 3.770 | 4.550 | 5.330 |
| 27 | 2.970 | 3.950 | 4.800 | 5.610 |
| 28 | 3.090 | 4.130 | 5.040 | 5.890 |
| 29 | 3.210 | 4.300 | 5.280 | 6.210 |
| 30 | 3.320 | 4.480 | 5.520 | 6.520 |
| 31 | 3.440 | 4.660 | 5.760 | 6.830 |
| 32 | 3.560 | 4.860 | 6.020 | 7.130 |
| 33 | 3.690 | 5.060 | 6.290 | 7.470 |
| 34 | 3.810 | 5.250 | 6.560 | 7.810 |
| 35 | 3.940 | 5.450 | 6.830 | 8.160 |
| 36 | 4.060 | 5.640 | 7.090 | 8.500 |
| 37 | 4.190 | 5.840 | 7.370 | 8.840 |
| 38 | 4.310 | 6.060 | 7.670 | 9.220 |
| 39 | 4.430 | 6.270 | 7.970 | 9.610 |
| 40 | 4.550 | 6.490 | 8.260 | 9.990 |
| 41 | 4.690 | 6.710 | 8.560 | 10.370 |
| 42 | 4.830 | 6.920 | 8.850 | 10.750 |
| 43 | 4.960 | 7.130 | 9.180 | 11.170 |
| 44 | 5.100 | 7.360 | 9.510 | 11.590 |
| 45 | 5.240 | 7.600 | 9.840 | 12.020 |
| 46 | 5.370 | 7.840 | 10.170 | 12.440 |
| 47 | 5.500 | 8.080 | 10.490 | 12.860 |
| 48 | 5.640 | 8.320 | 10.820 | 13.320 |
| 49 | 5.770 | 8.560 | 11.190 | 13.790 |
| 50 | 5.920 | 8.810 | 11.550 | 14.260 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx nad 50 xx činí xxxxxxxxxx daň za xxxxx xxxxx hektar Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx zemědělské xxxx xxx bramborářskou oblast
| Při xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 25 Xxx | 30 Xxx | 35 Kčs | 40 Kčs x xxxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||
| 1 | - | - | - | - |
| 2 | 130 | 140 | 150 | 150 |
| 3 | 250 | 260 | 270 | 280 |
| 4 | 400 | 430 | 450 | 480 |
| 5 | 570 | 600 | 630 | 670 |
| 6 | 750 | 810 | 860 | 910 |
| 7 | 950 | 1.020 | 1.080 | 1.140 |
| 8 | 1.140 | 1.240 | 1.330 | 1.420 |
| 9 | 1.380 | 1.490 | 1.590 | 1.680 |
| 10 | 1.600 | 1.720 | 1.840 | 1.970 |
| 11 | 1.820 | 1.980 | 2.140 | 2.280 |
| 12 | 2.070 | 2.250 | 2.420 | 2.570 |
| 13 | 2.320 | 2.510 | 2.710 | 2.910 |
| 14 | 2.560 | 2.810 | 3.030 | 3.240 |
| 15 | 2.820 | 3.090 | 3.330 | 3.570 |
| 16 | 3.090 | 3.370 | 3.650 | 3.930 |
| 17 | 3.350 | 3.670 | 3.990 | 4.280 |
| 18 | 3.620 | 3.990 | 4.320 | 4.640 |
| 19 | 3.910 | 4.290 | 4.660 | 5.050 |
| 20 | 4.190 | 4.600 | 5.030 | 5.440 |
| 21 | 4.470 | 4.950 | 5.410 | 5.840 |
| 22 | 4.770 | 5.290 | 5.770 | 6.290 |
| 23 | 5.090 | 5.630 | 6.190 | 6.730 |
| 24 | 5.400 | 6.000 | 6.600 | 7.170 |
| 25 | 5.710 | 6.380 | 7.010 | 7.660 |
| 26 | 6.050 | 6.760 | 7.450 | 8.150 |
| 27 | 6.400 | 7.140 | 7.910 | 8.650 |
| 28 | 6.750 | 7.560 | 8.370 | 9.160 |
| 29 | 7.090 | 7.990 | 8.830 | 9.720 |
| 30 | 7.460 | 8.410 | 9.330 | 10.260 |
| 31 | 7.850 | 8.830 | 9.850 | 10.810 |
| 32 | 8.240 | 9.300 | 10.360 | 11.420 |
| 33 | 8.620 | 9.770 | 10.870 | 12.030 |
| 34 | 9.020 | 10.250 | 11.440 | 12.630 |
| 35 | 9.450 | 10.710 | 12.010 | 13.270 |
| 36 | 9.880 | 11.230 | 12.580 | 13.950 |
| 37 | 10.310 | 11.760 | 13.160 | 14.620 |
| 38 | 10.740 | 12.280 | 13.790 | 15.280 |
| 39 | 11.210 | 12.800 | 14.420 | 16.020 |
| 40 | 11.690 | 13.360 | 15.040 | 16.760 |
| 41 | 12.160 | 13.940 | 15.700 | 17.490 |
| 42 | 12.630 | 14.520 | 16.390 | 18.250 |
| 43 | 13.130 | 15.090 | 17.080 | 19.060 |
| 44 | 13.650 | 15.710 | 17.760 | 19.870 |
| 45 | 14.180 | 16.340 | 18.490 | 20.680 |
| 46 | 14.700 | 16.980 | 19.250 | 21.540 |
| 47 | 15.230 | 17.610 | 20.010 | 22.420 |
| 48 | 15.800 | 18.270 | 20.760 | 23.310 |
| 49 | 16.380 | 18.970 | 21.560 | 24.190 |
| 50 | 16.950 | 19.670 | 22.390 | 25.150 |
| Xxx xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx hektar Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Kčs | 20 Kčs | 25 Xxx | 30 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Kčs: | |||||
| 1 | - | - | - | - | - | - |
| 2 | - | 70 | 80 | 90 | 100 | 110 |
| 3 | 140 | 160 | 180 | 190 | 200 | 210 |
| 4 | 210 | 240 | 260 | 270 | 290 | 310 |
| 5 | 270 | 320 | 360 | 400 | 430 | 460 |
| 6 | 360 | 420 | 470 | 510 | 550 | 590 |
| 7 | 440 | 520 | 580 | 620 | 680 | 730 |
| 8 | 520 | 600 | 680 | 760 | 830 | 900 |
| 9 | 590 | 700 | 810 | 900 | 980 | 1.050 |
| 10 | 660 | 810 | 930 | 1.030 | 1.120 | 1.210 |
| 11 | 750 | 920 | 1.050 | 1.160 | 1.280 | 1.390 |
| 12 | 830 | 1.010 | 1.160 | 1.310 | 1.440 | 1.560 |
| 13 | 910 | 1.110 | 1.290 | 1.460 | 1.600 | 1.730 |
| 14 | 980 | 1.210 | 1.420 | 1.600 | 1.760 | 1.920 |
| 15 | 1.050 | 1.320 | 1.550 | 1.740 | 1.930 | 2.120 |
| 16 | 1.120 | 1.430 | 1.670 | 1.890 | 2.110 | 2.310 |
| 17 | 1.200 | 1.530 | 1.790 | 2.060 | 2.290 | 2.500 |
| 18 | 1.280 | 1.630 | 1.930 | 2.210 | 2.460 | 2.700 |
| 19 | 1.360 | 1.730 | 2.070 | 2.370 | 2.640 | 2.920 |
| 20 | 1.440 | 1.840 | 2.210 | 2.520 | 2.840 | 3.130 |
| 21 | 1.510 | 1.960 | 2.350 | 2.690 | 3.030 | 3.330 |
| 22 | 1.590 | 2.070 | 2.480 | 2.860 | 3.220 | 3.550 |
| 23 | 1.660 | 2.180 | 2.620 | 3.030 | 3.410 | 3.780 |
| 24 | 1.730 | 2.290 | 2.770 | 3.200 | 3.610 | 4.010 |
| 25 | 1.800 | 2.400 | 2.920 | 3.370 | 3.820 | 4.230 |
| 26 | 1.880 | 2.510 | 3.060 | 3.540 | 4.020 | 4.460 |
| 27 | 1.960 | 2.620 | 3.210 | 3.730 | 4.230 | 4.700 |
| 28 | 2.040 | 2.740 | 3.350 | 3.920 | 4.440 | 4.960 |
| 29 | 2.120 | 2.860 | 3.500 | 4.100 | 4.650 | 5.220 |
| 30 | 2.200 | 2.980 | 3.660 | 4.280 | 4.890 | 5.480 |
| 31 | 2.280 | 3.100 | 3.820 | 4.460 | 5.120 | 5.730 |
| 32 | 2.350 | 3.220 | 3.980 | 4.660 | 5.360 | 6.010 |
| 33 | 2.430 | 3.340 | 4.140 | 4.870 | 5.590 | 6.300 |
| 34 | 2.500 | 3.450 | 4.290 | 5.080 | 5.820 | 6.590 |
| 35 | 2.580 | 3.850 | 4.450 | 5.290 | 6.090 | 6.880 |
| 36 | 2.660 | 3.710 | 4.610 | 5.490 | 6.360 | 7.170 |
| 37 | 2.750 | 3.840 | 4.790 | 5.700 | 6.620 | 7.490 |
| 38 | 2.830 | 3.970 | 4.970 | 5.920 | 6.880 | 7.820 |
| 39 | 2.920 | 4.090 | 5.150 | 6.160 | 7.140 | 8.150 |
| 40 | 3.000 | 4.220 | 5.330 | 6.390 | 7.430 | 8.470 |
| 41 | 3.080 | 4.350 | 5.510 | 6.630 | 7.730 | 8.800 |
| 42 | 3.160 | 4.470 | 5.690 | 6.860 | 8.030 | 9.150 |
| 43 | 3.240 | 4.610 | 5.870 | 7.100 | 8.320 | 9.520 |
| 44 | 3.330 | 4.750 | 6.080 | 7.340 | 8.620 | 9.880 |
| 45 | 3.410 | 4.900 | 6.280 | 7.610 | 8.920 | 10.250 |
| 46 | 3.490 | 5.040 | 6.480 | 7.870 | 9.250 | 10.620 |
| 47 | 3.570 | 5.190 | 6.680 | 8.140 | 9.590 | 11.000 |
| 48 | 3.670 | 5.330 | 6.890 | 8.400 | 9.920 | 11.410 |
| 49 | 3.760 | 5.480 | 7.090 | 8.670 | 10.250 | 11.820 |
| 50 | 3.840 | 5.620 | 7.290 | 8.930 | 10.580 | 12.230 |
| Při xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | Xxx xxxxxxx xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | ||
| x ha | 35 Xxx | 40 Kčs a xxxx | x xx | 35 Xxx | 40 Xxx x xxxx |
| xxxx xxxxxxxxxx daň Xxx: | xxxx xxxxxxxxxx xxx Xxx: | ||||
| 1 | - | - | 28 | 5.470 | 5.960 |
| 2 | 110 | 120 | 29 | 5.740 | 6.300 |
| 3 | 220 | 230 | 30 | 6.050 | 6.640 |
| 4 | 340 | 350 | 31 | 6.370 | 6.970 |
| 5 | 480 | 510 | 32 | 6.680 | 7.320 |
| 6 | 620 | 650 | 33 | 7.000 | 7.700 |
| 7 | 780 | 830 | 34 | 7.320 | 8.080 |
| 8 | 950 | 1.010 | 35 | 7.670 | 8.460 |
| 9 | 1.110 | 1.180 | 36 | 8.030 | 8.830 |
| 10 | 1.300 | 1.390 | 37 | 8.380 | 9.250 |
| 11 | 1.490 | 1.590 | 38 | 8.730 | 9.680 |
| 12 | 1.680 | 1.780 | 39 | 9.110 | 10.100 |
| 13 | 1.870 | 2.010 | 40 | 9.510 | 10.530 |
| 14 | 2.080 | 2.230 | 41 | 9.910 | 10.970 |
| 15 | 2.290 | 2.450 | 42 | 10.300 | 11.450 |
| 16 | 2.490 | 2.680 | 43 | 10.700 | 11.920 |
| 17 | 2.720 | 2.930 | 44 | 11.130 | 12.400 |
| 18 | 2.950 | 3.170 | 45 | 11.570 | 12.870 |
| 19 | 3.170 | 3.410 | 46 | 12.020 | 13.390 |
| 20 | 3.400 | 3.670 | 47 | 12.460 | 13.920 |
| 21 | 3.630 | 3.930 | 48 | 12.900 | 14.450 |
| 22 | 3.880 | 4.200 | 49 | 13.390 | 14.970 |
| 23 | 4.130 | 4.460 | 50 | 13.880 | 15.520 |
| 24 | 4.370 | 4.750 | Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx | ||
| 25 | 4.630 | 5.050 | xxxxxxxxxx daň xx každý xxxxx xxxxxx Kčs: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Právní xxxxxxx č. 49/1948 Xx. xxxxx xxxxxxxxx xxxx 14.4.1948.
Xx xxx xxxxxxxx právní xxxxxxx xxxxx xxxxx x xxxxxxxxx.
Xxxxxx xxxxxxx x. 49/1948 Xx. xxx xxxxxx xxxxxxx xxxxxxxxx č. 77/1952 Sb. x xxxxxxxxx xx 22.12.1952.
Znění xxxxxxxxxxxx právních xxxxx xxxxxx xxxxxxxx xxxxxxxx x xxxxxxxx xxxx xxxxxxxxxxxxx, pokud xx xxxx xxxxxx derogační xxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx.