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 xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xx xxxxx xxxxxx:
Xxxxxx xxxxxxxxx
§1
(1) Zemědělské xxxx xxxxxxxxx fysické xxxxx, které provozují xx xxxxxxx xxxx xxxxxxxxxx hospodářství až xx xxxxxx padesáti xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxx jednotlivá xxxxxxx osoba, xxxxxxx xxxxxxxxxx dani xxx, xxxxxxx-xx v xxx xxxxxx x xxxx xxxxx xxxxxxxxxx xxx xxxxx, xxxxx xxxxxxx - xxxxx x xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx - xx xxxxxxx práce. Xxxx xxxxxxxx nemusí xxxx xxxxxxx u xxxx xx 21 let xxxx a x xxxx, xxxxx v xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx pro stáří, xxxxx, xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxx, xxxxx jiné xxx x xxxxxxxxxxxxxx xxxxxx.
(3) Xxxxxxxxx-xx xxxxxxxxxx hospodářství xxxx xxxx xxxxxxxxx xxxx xxxxxxxx xx xxxxxxx xxxx (xx xx. manželé), xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. Xxx xxx musí xxxx xxxxxxx x xxxxx xxxxxxxx stanovená x xxxxxxxx 2; xxxxxxx xxx xxxxxxxxx xxxxx xxxxxxx. X xxxxxxx (xxxxx x xxxxxx) se xxxxxxxxxxx, xxxxxx-xx xxxxx prokázáno, xx zemědělské xxxxxxxxxxxx xxxxxxxxx společně xx xxxxxxx účet.
(4) Neodevzdaná (xxxxxxxxxxx) pozůstalost xx xxxxxxxx xxx, xxxx xx xxxxxxxxxx byl xx xxxx.
§2
(1) Xxxxxxxxxxx hospodářstvím xx xxxxxx xxxxx xxxxxxxxxxx xxxxxxxx a xxxx, xxxxx xxxxx xxxxxxxxxxx celek a xxxxxx xxxxxx xxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxx účelu, x výjimkou účastí xx xxxxxxxxxxxx společnostech, xxxxxxx papírů x xxxxxxxxx xxxxxx.
(2) Provozují-li xxxxx uvedené x §1 xxx nebo xxxx zemědělských hospodářství, xxxxxxxx se všechny xx jedno xxxxxxxxxx xxxxxxxxxxxx.
§3
K xxxxxxx zemědělského xxxxxxxxxxxx xxxxx xxx:
1. xxxxxxxx xxxxxx, xxxxx xx xxxxxxxx xx xxxxxxxxxx výrobků xxxxxxxxx xxxxxxxxxxxx a xxxxx xxxxxx xxxxxx xxxx xxxxxxxxx a převážně xxxxxxxxxxx xxxxxxxxxxxx průmyslovými xxxxxxx (xxxxxx, mlýny, xxxxxxxxx, xxxxxxxx, lihovary, xxxxxxxxx x xxx.) xxxx x xxxxx xxxxxxx není xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxxx závodě (v xxxxxxxxxx, xxxxxxxxx, sušírnách, xxxxxxxxxxxx, xxxxxxxxxxxxx farmách x xxx.);
2. xxxxxxxx xxxxxxxx xxxxxxxxxxx půdy, xxxxx nedochází x xxxxxxx xxxxxxxxxx, xx xxxxxxxx xxxxxxxxx xxx x. 1;
3. xxxxxx xxxxxxx xxxxxxxxx zemědělského xxxxxxxxxxxx, xxxxxxxxx prodej x drobném, xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxx xxxx skladištích xxxxxx xxxxxxxxxx x xxxxxxxx x uvedenému xxxxx;
4. xxxxxxxx xxxxxxxxxx (xxxxxxxxxxx, orání xx xxxx, xxxxx xxx x pod.), provozovaná xxxxxx xxxxxxxxxxxxx x xxxxxxx po živnostensku.
§4
Nerozhoduje, zda xx xxxxxxxxxx hospodářství xxxxxxxxx xx xxxx xxxxxxx, xxxxxxxxxx xx xxxxxxxx xx xxxxxxxxxxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxx.
§5
Sdruží-li xx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx (§§1 xx 4) xx xxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx (družstvo) xxxx xxxx svépomocné xxxxxxxx x xxxxxxxxxxx xxxxxx xxxxx, podléhají xxxxxxxxxx dani xxx, xxxx by svá xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx vlastní xxxx.
§6
Xxxxxxxxx období
Daň xx xxxxxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxx xxx xx xxxx xxxxxxxx.
Daňové xxxxx
§7
(1) Xxx xx vyměřuje xxxxxxx xxxxxxxx x tabulkách xxxxxxxxxxx x xxxxxx xxxxxx.
(2) Pro xxxxxxxxx xxxx xxxx xxxxxxxx:
1. xxxxxxx xxxxxx (xxxxxxxx, xxxxxxxxxx, bramborářská xx xxxxxxxxxxx), xx které xxxx xxxxxxxxxx hospodářství xxxx xxxx xxxxxxxx xxxx, x
2. celková xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx výtěžkem x jejich xxxxxxxx xxxxxxxxxxx xxxxxxx podle xxxxx xxx 30. xxxxxx rozhodného xxxx.
§8
(1) Pro xxxxxxxx, xx xxxxx výrobní xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, platí obecné xxxxxxxx, jimiž xx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx.
(2) Xxxxxxxxxx xxxxxxxxxxx xxxxx, xx případě xxxxxxxxxx zemědělská xxxxxxxxxxxx, xxxxx xxxx býti xxxxxxxxx (§31 č. 3 x §30 x. 3) xx xx xxxxxxx xxxxxxx, xxxxxx xxxxxxxx podmínkám xxxx katastrálního xxxxx, xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxxxxxx xxxxxxxx.
§9
(1) Xxx xxxxxxxxx xxxxxxx xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx započítává xx xxxxxx pozemků věnovaných xxxxxxxxx xxxxxx, vinné xxxx, xxxxxx nebo xxxxxxx, xxxx věnovaných xxxxxxxxxxxx (xxxxxxxxxxxx i xxxxxxxxx), xxxxxxxxxxx, xxxxxxxxxx x xxxxxxxxxxxx xxxxxxxx, xxxxx se xxxxxxx xxxxxxxx xxxxxxxx v §31.
(2) Xxxxxxxx katastrální xxxxxxx xx zjistí, xxxx-xx xx xxxxxxx xxxxxxxxxxx xxxxxxx všech xxxxxxx xxxxxx xxxxxxxxx xxxxxxx v hektarech.
(3) Xxx xxxxxxxxx celkové xxxxxx všech xxxxxxx x katastrálním výtěžkem x xxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx se xxxxxxxx i x xxxx xxxxxx ladem.
§10
(1) Xxx xx xxxxxxxxx xxxxx, xxxx-xx x xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxx 15 % celkové xxxxxx všech xxxxxxx x xxxxxxxxxxxx výtěžkem.
(2) Xxxxxxxx xxx snížení xxxx podle xxxxxxxx 1 xxxxxxx ministr xxxxxxx x Xxxxxxx xxxxx.
§13
(1) Poplatníkům uvedeným x §1 xxxx. 2 xx xxx xxxxx:
1. x 480 Xxx xx druhého xxxxx xxxxxxx založené xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx,
2. x 480 Xxx xx první xxxx,
3. x 540 Xxx xx xxxxx xxxx,
4. o 600 Xxx xx třetí x na xxxxx xxxxx xxxx x
5. x 480 Kčs xx každého x xxxxxx.
(2) Xxxxx xxxxxxxx 1 se xxxxxxxx:
x) x xxxxxxx člena xxxxxxx a x xxxxxxxxxxx dětí xxx x xxx, xxxxx xxxx s xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, x
x) x xxxxxxxxx xxxx x u xxxxxx k xxx, xxxxx jsou x xxxxxxxxxxxx xxxxxxxxxx.
(3) Xxxxxx xxxx xxxx xxxxxxxx xx xxx vnukové, xxxxxxxxxx, xxxxxxxxxx x xxxxxxxxx.
(4) Xxxxxx xxxx xxxx xx xxxxxxxx xxx xxxxxxxxx sourozenci, xxxxxxxxx xxxxxxx x xxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(5) Stejně xxxx xxxxxx xx xxxxxxxx též xxxxxxxxx, xxxxxxxxx rodiče, xxxxxxxx, xxxxxx, xxxxxx, tchán x xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(6) Xxxxxx xxxx xxxxxx se xxxxxxxx též xxxxxxx xxxxxxxxxx, xxxxxxx synovci x xxxxxxx neteře xxxxxxxxxx xxxx jeho xxxxxxxx (xxxxxxx), xxxx-xx xxxxx neschopni x x xxxx zaopatření.
(7) Xxxxx, xx xxxxx xx xxxxxxxxxx xxxxxxx xxx podle předchozích xxxxxxxx, xxxxxxxx se xxxx xxxx xxxxxxxxxxx xxxxxxxxxx.
(8) Xxxxxxxxxx domácnosti xxxx s xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, xxxxx-xx xx xxxx xxxxxxx xxxxxxx x xxxxx domácnosti a xxxxxxxx x xxxxxx xxxxxxxxxx. Xxxxxxxxx společenství xxxx xxxxxxxxx xxxxxxxxxx xxxxxxx příslušníka xxxx xxxxxxxxx. Xxx xxxxx xxxx xxxx býti xxxxxx xx xxxxxxxxxxx xxxxxxxxxx pouze u xxxxxxx xxxxxxxxxx.
(9) Příslušník xxxxxxxxxx xx v xxxxxxxxxxxx xxxxxxxxxx, poskytuje-li xxxx xxxxx-xx xx xxxxxxxxx xxxxxxxx xxx, xxxxxx a xxxxxxx. Xxxxxxxxxxx xx rozumí xxx xxxxxxxxxxx xxxxxxx. X zaopatření xxxxx, xx-xx příslušník - xxxxxxxxx xxxxxxxxx - xxxxxxx příjmy, xxxxxxxxxxx x xxxx výživě.
(10) Xxxxxxxxxxx svobodným, xxxxxxxxx, xxxxxxxxxxx xxxx xxx, xxxxx xxxxxx xxxxxx x xxxxxxxx (manželkou) xx xxxxxxxx xxxxxxxxxx, xxxxx xx daň x 480 Xxx, xxxx-xx xxxxx xx xxxxxxx xxxx xxxxx xxxxxxxx 1 x. 2.
(11) Poplatníkům, xxxxx xxxxxxxxx xxxxxxx xxx xxxx, t. x. xxxx xx v xxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxx roku, xxxxx xx xxx x 480 Xxx, xxxxxx-xx xxxxx xx xxxxxxxx xxxx anebo xxxxx částky x xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xx xxxxxxxxxx roku neplatí, xxxxxxxx se xxxx xxxxx přímými xxxxxx xxxxxxx, xxxxxxxxx nebo xxxxxx xxxxxxxxx.
§14
Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 odst. 2)
x) xxxxxxx xxxxxxxx x xxxxx nebo xxxxx světové xxxxx, xxxxx xxxx xxxxx xx xxxxxxxxxxxx xxxxxxx xx státní xxxxxxxx xxx xxxxxxxxx zdraví xxxx xxxx,
x) xxxxxxxx (xxxxxxxxx) xxxxxxxx a xxxxxxx xxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxx xxxxxx xxxx těla xxxxx xxxxxxxxxxxx požitky xx xxxxxx xxxxxxxx xxxx xxxxx xxxxxxxx x veřejnoprávním sociálním xxxxxxxxx, nebo
c) xxxx xxxxx xxxxxxx nebo xxxxxxx xxxxx (xx xx. xxxxxxxx, xxxxxxxxx x xxx.), xx xxxxxxx poplatníci, xx xxxxx xxxx xxxxxxxx xxxxxxxxxxx domácnosti xxxxxxx xxxx xxxxxxx xxxxx,
xxxxx xx jim daň xxx xxxxxx invalidity xx 20 % xx do 44 % včetně o 480 Xxx x xxx xxxxxx invalidity xxxx 44 % x 960 Kčs. Xxx xxx xx xxxxxxxxxxx, že xxxxxx xxxxxxxxxx u xxxxxxxx, xxxxxxxxxxxx xxxxxxx z xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx 44 %.
§15
Provozují-li xxxxxxxxxx hospodářství xxxx xxxxxxxxxx fysické xxxxx (§1 odst. 2) xxxxx nebo xxxxxxxxx sirotci xx xxxxxxx xxxxxxxxxxx (xxxxx xx xxx 24. xxxxxxxx 1919, č. 462 Xx., x xxxxxxxxxxxx míst xxxxxxxxxx) x příslušnících xxxxxxxxx xxxx xx osvobození (xxxxx xx xxx 19. xxxxxxxx 1946, č. 255 Sb., x příslušnících xxxxxxxxxxxxxx armády v xxxxxxxxx x x xxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxxx), po xxxxxxx xxxxxxxx událostí x xxxxxxx, xxxxxx xxxx xxxxxxxxx xxxxxxxxx, xxxxx xx jim xxx x 480 Kčs.
§19
Xxxxx xx xxxx
(1) Xxx xx přiměřeně xxxxx pro xxxxxxxx xxxxxx, které poplatníka (§1 xxxx. 2) xxxxxxxxx xxxxxxxx, avšak xxxxxxxxxxxx xxxxxxx xxxx xxxxx §§13 xx 15.
(2) Xx xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxx plnění, x xxxx xx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx x xxxxx xxxxxxxxx xxxx xxxxxxxx xxxx x linii pobočné xx xxxxxxx stupně x xxxxxxxxxxx xxxx xxxxxxxxxxxx xx xxxxxxx xxxxxx, xxxxxxxx léčení xxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx x xxxxxxx pohromy.
(3) Xxxxxxx xx xxxxx xxx xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx-xx xxxxxxxx xxxxxxx x odstavcích 1 x 2 xxxxxxx x xxxx, xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
(4) Xxxxxxxx xxx xxxxxxxxx přiměřené xxxxx xxxxxxx ministr financí x Xxxxxxx xxxxx.
(5) X xxxxx xxxxx xxxxxx x přiznání.
Počátek x xxxxx xxxxxx xxxxxxxxxx
§20
(1) Poplatníci, xxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, podléhají xxxx xxxxxxxxx rokem, x xxxx zemědělské xxxxxxxxxxxx začali xxxxxxxxxxx. Xxx xx xxxx xxxxxxxx, xxxxxxxx ještě 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(2) Xxxxxxxxxx, xxxxx xxxxxxxx provozovati xxxxxxxxxx hospodářství, xxxxxxxxx xxxx xxxxxx xxxxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxx xx však xxxxxxxx, jestliže xxx 30. xxxxxx zemědělské xxxxxxxxxxxx xxxxxxxxxxxxx.
(3) Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx během xxxx xxxxxxxxx tak, xx xxxxxx obhospodařovaných xxxxxxx xxxxxxxxxxx 50 ha, xxxxx xx poplatník xxxxxxxxxxx xxxx ještě xx xxx xxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx rozšířeno.
§21
(1) Xxx xxxxx xxxx přestane xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, je xxxxxxx xxxxxxxx xx xxxxxxxxx berní správě xx 30 dnů. Xxxxxxxxx xxxx xxxxxxx xxx dědicové, x xx xx 30 xxx xx xxxxxxxxx (xxxxxxxxx) xxxxxxxxxxxx.
(2) Opomenutí xxxxxxxx xxxx xxxx xxxxxxxxxx, nezakládá-li xxxxxxxxx xxxxxxxx trestného činu, xxxxxxxxxx xxxxxxx do 5.000 Xxx, x xx i opětovně.
§22
Splatnost daně
(1) Xxxxxxxxx xx xxxxxxx xx xxx sám xxxxxxxxx x xxxxxxxxx xx xxxxxxxxxxx bernímu xxxxx xx 31. xxxxx xx uplynutí rozhodného xxxx.
(2) Nebyla-li daň xxxxxxxxx xxxx, xx xxxxxxx povinen, xxxx-xx xxxxxxxxxx více xxx 2.000 Xxx, xxxxxxxxx 2 % xxxxxxxx x xxxxxxxx z xxxxxxxxxx x 31. xxxxx, 30. xxxxx, 31. xxxxxxxx x 31. xxxxx.
§23
Spolu x xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx xxxxx společnou a xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxx daň každá x xxxx, xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
§24
Přiznání
(1) Xxxxx, xxx xx povinen platiti xxxxxxxxxxx daň, xxxx xxxxxxx xxxxxx xxxxxxxxxx xx 31. xxxxx xxxxx xxxxxx xxxxxxxx x xxxxx xxxxxxxxxxx xxxxxxxxxx pro xxxxxxxx xxxx xx xxxxxxxx xxx. Mimo xx xx povinen xxxxxx xxxxxxxx xxxxx, xxx xxxx xxxxx xxxxxxx x xxxxxx xxxxxxxx xxxxxx. Xxxx přiznání xxxx x xxxxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxx-xx xxxxxxxxx přiznání xxxx, xxxx xxxx xxx xxxxxxx xx x 10 %; xxxxxxx xx xxxxxxx do 60 xxx xxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
§25
Xxxxxx xxxxxxxxxxx
(1) X xxxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxx xxxxx xxxxxx, x xxxxxx xxxxxx měl poplatník xxxxxxxx (xxxxx) xxxxxx xxxxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxx xxxxx xxxxxx určiti xxxxx xxxxxxxx (xxxxx) xxxxxxxxxxxx, xx xxxxxxxxx xxxxx xxxxxx, x jejímž xxxxxx xx zemědělské xxxxxxxxxxxx, xx xxxxxxx xxxx xxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxx, xxxx ji xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxxxx 1 platí obdobně xxx určení xxxxxx xxxxxxxxxxxx berního xxxxx x xxxxxxxx národního xxxxxx (místní xxxxxxxxxx xxxxxx xxxxxx).
§26
Xxxxxxxxxx x xxxxxxxx xxxx
(1) X xxxxxxxx xxxx xxxxxxxx xxxxx xxxxxx xxxxxxxxxx hromadně xxxxxxxxxxxxxxx xxxxxxxx národního xxxxxx předpisným seznamem. Xxxxxx vyloží xxxxxx xxxxxxx xxxxx do 7 xxx xx xxxxxx x veřejnému xxxxxxxxxx xx xxxx 30 xxx.
(2) Xxxxxxx x xxxx xxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxxxx xx xxxxxx xxxxxx xxxx xxxxx xxxxxxxx x místě obvyklým.
(3) Xx xxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxx xxxx vyložení a xxxxx xxx xxxxx xxxxxx.
§27
Xxxxxxxx
(1) Xx vyměření xxxx xxx xx xxxxxxx odvolati x xxxxxxxxx xxxxx xxxxxx xx 60 xxx xxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxx x xxxxxxxx národního výboru.
(2) X xxxx lhůtě xxxxx poplatníci xxxxxx x xxxxxxxxx xxxxx xxxxxx xxxxxx za xxxxxxx xxxxxx xxx xxxxxxxx xxxx. Dnem xxxxxx xxxxxxx xxxxxxx xx xxxxxxxx xxxxx xx do xxx xxxxxxxx xxxxxxxxxxx xxxxxxxx x xxxx pak xxxx xxx xx xx zbytku.
(3) X xxxxxxxx xxxxxxxxx x xxxxxxxx xxxxxxxxx xxxxxxxx xxxx XX. stolice, xx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx.
Xxxxxxxxxx xxxxxx xxxxxx
§28
(1) X xxxxx zemědělské xxxx xxxxxxxxxxx xxxxxx xxxxxxx xxxxxx svými xxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x xxxxxxxx xxxxxxxxxx daňová komise.
(2) Xxxxx xxxxxxxxxx daňové xxxxxx xxxxxxxx národního xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx) jsou: xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx nebo xxxx xxxxxxxx, xxxxxxxx místního xxxxxxxx Xxxxxxxxxx svazu xxxxxxxxx a xxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxx národním xxxxxx xxxx xxxx xxxxxxxx, xxxxx xxxx xxxxxxx, xxxxx xxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx komise xx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx.
(3) Xxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxx xxx xxxxx xxxxxx a xxxxx xx xxxxxxxx okresního xxxxxxxxx xxxxxx xxxx xxxx zástupce, xxxxxxxxxx xxxxxxxx (xxxx zástupce), xxxxxxxx xxxxx xxxxxx, xxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x další čtyři xxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxx. Ministr xxxxxxx xxxx pro xxxxx několika xxxxxxx xxxxx xxxxxxx xxxxx xxxxx xxxxxxx zemědělskou xxxxxxx xxxxxx. Předsedou xxxxxxx zemědělské xxxxxx xxxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx jeho xxxxxxxx.
(4) Xxxxxxxx xxxxxxxxxx daňová xxxxxx xx zřizuje xxx xxxxxxxxxxxx xxxxxxx x tvoří xx xxxxxxxx: xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x xxxxxx, xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x pozemkové reformy x xxxxxx, xxxxxxxx xxxxxxxxx xxxxxx x Xxxxx, xxxxxxxx xxxxxxxxx xxxxxx v Brně x xxxxxx xxxxxxxxxx x Xxxxxxx, xxxxxxxx xxxxxxxxxx xxxxxxxxxxx x Xxxxx a xxxxxxxx xxxxxxxxxx xxxxxxxxxxx x Xxxx, x xx xx xxxxxx xxxxxxxx, x po čtyřech xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx a xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx zástupce ministerstva xxxxxxx.
§29
Místním xxxxxxxx xxxxxxx (xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx) xxxxxxxx:
1. x xxxxxxx, xxx není xxxxxxxxxxx výtěžek vyznačen x xxxxxxxxxxxxx arších, xxxx kde xxx x xxxxxx nelze xxxxxxxx, xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xx katastrální xxxxx xx jednotlivá xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxx xxx x xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxxxx stavu [§6 xxxx. 19 xxxxxxxx xxxxxxxx xx xxx 23. xxxxxx 1930, x. 64 Xx., xxxx xx xxxxxxxx xxxxxxxxx xxxxx XX, XXX x XX xxxxxx x xxxxxxxxxx xxxxxxxx x xxxx xxxxxx (xxxxxxxxxxxxx xxxxxx)]. Xxxxxx-xx místní zemědělská xxxxxx komise xxxxx xx 31. října xxxxxxxxxx xxxx, podá xxx xxxxx správa;
2. xxxxxxxxxx přeřazení xxxxxxxxxxxx xxxxxxxxxxxx hospodářství do xxxx xxxxxxx oblasti (§8 xxxx. 2). Xxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx do 31. xxxxx xxxxxxxxxx xxxx; xxxxxx podané xx xxxx lhůtě xxxxxxx xxxx xxxx xx xxxxxxxx xxxx za xxxxx xxx.
§30
Xxxxxxxx xxxxxxxxxxx daňovým xxxxxxx xxxxxxxx:
1. xxxxxxxxxx xxxxxxxxx jednotlivých xxxxxxxxxxxxx xxxxx do jiné xxxxxxx oblasti (§8 xxxx. 2). Xxxxx xxxxx podati ústřední xxxxxxxxxx daňové xxxxxx xx 31. xxxxx xxxxxxxxxx roku; xxxxxx xxxxxx xx této xxxxx nemohou xxxx xxxx xx vyměření xxxx za tento xxx;
2. xxxxxxxxxxx s xxxxxxxx platností x xxxxxxxx podle §29 x. 1. Nerozhodne-li xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x xxxxxx xx 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxxxx x něm finanční xxxx XX. stolice;
3. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx x přeřazení xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx jiné výrobní xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx přeřazení xxxx xxxx na xxxxxxxx xxxx za xxxxx xxx.
§31
Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx přísluší:
1. xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxx na xxxxxxxxxxx xxxxx x xxxxxxxxx, xxx jej xxxxx xxxxxxxx x xxxxxx xxxxxxxx xxxxxxxxxxxxx hodnot; xxxxxxxxx-xx xxx xx 30. listopadu xxxxxxxxxx xxxx, stanoví xxx xxxxxxxxxxxx xxxxxxx;
2. xxxxxxxxx xxxxxxxxx v Xxxxxxx xxxxx xxxxxxx xxxxxx xxxxx §9 xxxx. 1; nestanoví-li xx xx 30. xxxxxxxxx xxxxxxxxxx roku, xxxxxxx xx ministerstvo financí. Xxxx xxxxxxx xxxxxxx xxxxx xxxx, xxxxxxxx xx xxxxx výtěžek xxxxxxxxxx při xxxxxxxxx xxxxxx uvedených x §9 xxxx. 1 xxxxxxxx xxxxx xxx xxx xxxxxxxxx xxxxxxxxx xxxxxx;
3. rozhodovati x xxxxxxxx xxxxxxxxx o xxxxxxxxx xxxxxxxxxxxx katastrálních xxxxx xx jiné xxxxxxx oblasti (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. prosince xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxx xxxx xx xxxxxxxx daně xx xxxxx xxx;
4. xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx výroby x xxxxxxxxxx xxxxxxxx xxxxxx xxxxx sazeb xxxxxxxxxx xxxx.
§32
Xxxxxxxx x xxxxxxxxxxxx xxxxxxxx komisích xx xxxxxx čestnou. Členové xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxxx postupovati xxxxx xxxxxx, xxxxxxxxx x xxxxx nejlepšího xxxxxx x svědomí x xxxxxxxxxxx x xxxxxxx x xxxxxx xxxxxxxxx.
§33
Sídla okresních xxxxxxxxxxxx xxxxxxxx komisí, xxxxxxx xxx komisí, xxxxx x znění xxxxx xxxxx komise xxxxxxx xxxxxxx xxxxxxx, xxxxx xxx o xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx komisí x xxxxxx x xxxxxxxxx xxxxxx, x Xxxxxxx xxxxx.
Přechodná a závěrečná xxxxxxxxxx
§34
(1) Xxx xxxxx xxxx xxxx xxxxxx xx xxxxxxxxxxx domácnosti xxxxx x xxxxxxx xxxxxxxxxx a u xxxxx xxxxxxxxxx pouze x jedné xxxx.
(2) Xxxx-xx xxxxxxxxxx x xxxx xx xxxx xxxxx xxxx xxxxxxxxxx xxxxx xxxxx §7 xxxx xxxxxx xxxxx xxxxx §9 xxxxxx xx xxx 26. xxxxxx 1947, x. 109 Xx., o xxxx xx mzdy, xxxxxx xx býti xx xxxxx xxx xxxxxxx xxxxxxxxxx daň xxxxx §§13 až 15.
§35
Xxxxxxx xxxxxxx xxxx
1. xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx jak xx xx xxxxxxxxxx xxxxxxxxxxxxx výtěžku, tak xx do celkové xxxxxx,
2. xxxxxxx xxxxxxxx x zamezení xxxxxxxxxxxxx x xxxxxxxx, jež xx xxxxxxxxxx tohoto xxxxxx xxxxx xxxxxxxxxx,
3. xxxxxxx xxxxxxxx x xxxxxxxx xxxxxxx zdanění x případech, xxx xx zemědělské hospodářství xxxxxxxxx xx podkladě xxxxxxxxxx nebo xxxx xxxxxxxxx poměru, x
4. xxxxxxxxx xxxxxxxxx x Xxxxxxx xxxxx způsob xxxxxxxxxx zemědělské xxxx xx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxx xxxxxxx xxxxxxx.
§36
(1) Xxxxxxxx x xxxxxxxxxx xxxx xx xxx 1947 xxxx xxxxxxx xxxxxx všichni xxxxxxxxxx, kteří xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx, x xx xx 30. xxxxxx 1948.
(2) Xxxxxxxxxx xxx xx xxx 1947 jest xxxxxxx xx xxxx xxxxxxxx xxxxxxxxx; první xxxxxxx do 30. xxxxxx 1948 x xxxxx do 30. xxxx 1948.
§37
(1) Xxxxxx, po xxxxxxx xxxxxxx z xxxxxxx xxxxxxxxxxxx hospodářství, xxxxx xx xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxx berním xxxxx 1948, xxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx x všeobecné xxxx xxxxxxxxx xxxxx zákona x xxxxxxx xxxxxx, xx znění xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx.
(2) Xxxxxxx patřící x xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxx daně, xxxxxx xxxxxxxxx xxxxxx xxxxx 1948 xxxxxxxxx xxxxxxxxx xxxx podle xxxxxx x xxxxxxx daních, xx znění předpisů xxx měnících a xxxxxxxxxxxx. Jsou-li xxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxx hlavy XX xxxxx zákona.
(3) Xxxxx xx dne 21. xxxxx 1946, č. 31 Sb., o xxxx x xxxxxx, se xxxxxxxxxx xxxxxxxxx xxxxx 1947 na xxxxxx, xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx dani xx 31. xxxxxxxx 1946 za dodávky x výkony provedené x xxxxx zemědělského xxxxxxxxxxxx, xxxxx x xx xxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxx xxxxxx osobami xx xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx x xxxx uvedené x xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx části první, xxxxxx X vládního xxxxxxxx xx xxx 29. května 1941, x. 297 Sb., x záznamních povinnostech xxx xxxxx xxxxxx x xxxxxxxx. Použivatelnost xxxxxxxxxx §2 xxxxxx xxxxxxxx xxxxxxxx se xxxxxxx.
(4) Dani xxxxxxxxxx xxxxxxxx (xxxxxxxx xxxx xxxxxxxxx) xxxxx zákona xx xxx 31. xxxxx 1947, č. 185 Sb., x xxxxxxxxx xxxxxxxxxxx xxxxx a x xxxxxxxxx xxxxx x xxxxxxxxxx xxxxxxxxx xx xxxxxxx, x xxxx xxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxx xxxxxx (xxxxxx), xxxxx xx xxx u xxxxxx xxxx xxxxxxxx xxxx xxxxxxxxx (základem xxx xxxxxxxx xxxx důchodové), xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx jednorázová dávka xxxxx §3 xxxx. 1 xxxx. x) xxxxxx x. 185/1947 Xx. vyměří xx x xxxxxx případech x z daně, xxxxx by připadla xx důchod xxxxxxxx xxxxx předchozí xxxx, xxxxx poplatník xxx xxxxxxxx dani xxxxxxxxx.
§38
(1) Zákon ze xxx 19. xxxxx 1946, č. 30 Sb., o xxxx xxxxxx československého xxxxx v oboru xxxxxxxxx xxxx x xxxxxxxx xxxxxxxxxx xxxxxxxx, xx doplňuje xxxxx:
1. x §41 xxxx. 5 prvé větě xx xxxxxxxx za xxxxx "... xxxxxxx xxx x obratu", xxxxx xxxxx "xxxx xxxxxxxxx xxxxxxxxxx xxxx",
2. §41 odst. 6 xx xxxxxxxx xxxxx - třetí - xxxxx tohoto znění" "Xxxxxxxxxx předcházejících xxx xx nevztahují xx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x když xxxxxxxxx xxxx živnost xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
(2) Zákon xx xxx 14. xxxxx 1920, x. 262 Xx., o dani x xxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx a doplňujících, xx doplňuje xxxxx:
1. x §1 xxxx. 2 xxxx větě xx zařazují xx xxxxx "... platiti xxx z xxxxxx" xxxxx xxxxx "nebo xxxxxxxxx xxxxxxxxxx xxxx",
2. §1 xxxx. 3 xx xxxxxxxx další - xxxxxxx - xxxxx xxxxxx xxxxx: "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xx xxxxx podléhající zemědělské xxxx, i když xxxxxxxxx xxxx živnost xxxxxxxxx, xxxxxxxxxx nebo xxxxxxxxxx."
§39
(1) Xxxxx xxxxxxxxx xxxx podle §105 xxxx. 1 zákona x xxxxxxx xxxxxx xx zvyšuje xxxxxxxxx xxxxxx xxxxx 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx jsou xxxxxxx xxxxxxxx do 60 dnů xxx xxx xxxxxxxxx tohoto xxxxxx xxxxxxx, xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, jež je xxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxxxx vydá x xxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(3) Xxxxxxxxxx §327 odst. 1 xxxx druhé xxxxxx x přímých xxxxxx xx xxxxxxx; xxxxxxx se xx xxxxxxxxx xxx vyměření xxxxxxxxx xxxx na xxxxx xxx 1947.
§40
X xxxxxxxxx xxxxx xxxxxxx neupravených xxxxx xxxxxxx xxxxxxxxxx xxxxxx x xxxxxxx xxxxxx, xx znění předpisů xxx xxxxxxxx x xxxxxxxxxxxx; xxxxx xxx x xxxxxxxx x xxxxxxxx, xxxxx xxxxxxx xxxxxxxxxx xxxxxx č. 31/1946 Sb.
§41
Xxxxx zákon nabývá xxxxxxxxx dnem vyhlášení; xxxxx však xxx xxxxxxxxxxx xxx xx xxxx za xxx 1947; xxxxxxx xxx xxxxxxx xxxxxxx.
Xx. Xxxxx x. r.
Gottwald v. x.
Xx. Xxxxxxxx x. x.
Tabulka xxxxxxxxxx daně xxx řepařskou oblast
| Při xxxxxxx výměře | při průměrném xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Kčs | 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 xxxxx xxxxxxx xxx 50 xx činí zemědělská xxx xx každý xxxxx xxxxxx Kčs: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx
| Xxx celkové xxxxxx | xxx průměrném katastrálním xxxxxxx xxxxx pozemků | |||||
| všech xxxxxxx | 35 Xxx | 40 Xxx | 45 Xxx | 50 Xxx | 55 Xxx | 60 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||||
| 1 | 100 | 100 | 110 | 110 | 120 | 120 |
| 2 | 290 | 310 | 320 | 340 | 350 | 360 |
| 3 | 560 | 580 | 600 | 620 | 640 | 670 |
| 4 | 840 | 890 | 930 | 960 | 1.000 | 1.040 |
| 5 | 1.130 | 1.190 | 1.260 | 1.320 | 1.380 | 1.440 |
| 6 | 1.460 | 1.540 | 1.620 | 1.700 | 1.770 | 1.840 |
| 7 | 1.770 | 1.890 | 2.000 | 2.110 | 2.210 | 2.300 |
| 8 | 2.130 | 2.270 | 2.400 | 2.520 | 2.640 | 2.770 |
| 9 | 2.480 | 2.640 | 2.810 | 2.970 | 3.120 | 3.270 |
| 10 | 2.850 | 3.050 | 3.240 | 3.420 | 3.600 | 3.780 |
| 11 | 3.230 | 3.450 | 3.680 | 3.900 | 4.120 | 4.320 |
| 12 | 3.610 | 3.880 | 4.140 | 4.390 | 4.630 | 4.890 |
| 13 | 4.000 | 4.320 | 4.600 | 4.910 | 5.210 | 5.490 |
| 14 | 4.420 | 4.770 | 5.130 | 5.460 | 5.780 | 6.130 |
| 15 | 4.860 | 5.260 | 5.640 | 6.030 | 6.430 | 6.810 |
| 16 | 5.310 | 5.750 | 6.210 | 6.650 | 7.070 | 7.510 |
| 17 | 5.760 | 6.290 | 6.790 | 7.260 | 7.780 | 8.270 |
| 18 | 6.270 | 6.840 | 7.380 | 7.960 | 8.500 | 9.040 |
| 19 | 6.780 | 7.400 | 8.040 | 8.650 | 9.270 | 9.890 |
| 20 | 7.300 | 8.020 | 8.690 | 9.390 | 10.080 | 10.740 |
| 21 | 7.870 | 8.630 | 9.400 | 10.160 | 10.900 | 11.680 |
| 22 | 8.450 | 9.280 | 10.130 | 10.940 | 11.800 | 12.620 |
| 23 | 9.030 | 9.970 | 10.860 | 11.800 | 12.700 | 13.640 |
| 24 | 9.670 | 10.660 | 11.680 | 12.660 | 13.680 | 14.690 |
| 25 | 10.310 | 11.410 | 12.490 | 13.590 | 14.680 | 15.780 |
| 26 | 10.970 | 12.170 | 13.340 | 14.540 | 15.720 | 16.940 |
| 27 | 11.680 | 12.940 | 14.250 | 15.510 | 16.830 | 18.100 |
| 28 | 12.400 | 13.790 | 15.150 | 16.560 | 17.930 | 19.370 |
| 29 | 13.130 | 14.640 | 16.130 | 17.620 | 19.150 | 20.650 |
| 30 | 13.920 | 15.500 | 17.130 | 18.740 | 20.360 | 22.010 |
| 31 | 14.720 | 16.450 | 18.140 | 19.900 | 21.640 | 23.420 |
| 32 | 15.530 | 17.380 | 19.240 | 21.060 | 22.980 | 24.860 |
| 33 | 16.410 | 18.360 | 20.340 | 22.350 | 24.330 | 26.400 |
| 34 | 17.290 | 19.390 | 21.490 | 23.620 | 25.790 | 27.930 |
| 35 | 18.180 | 20.430 | 22.690 | 24.950 | 27.250 | 29.600 |
| 36 | 19.150 | 21.510 | 23.900 | 26.340 | 28.790 | 31.260 |
| 37 | 20.110 | 22.650 | 25.190 | 27.730 | 30.380 | 33.020 |
| 38 | 21.090 | 23.780 | 26.500 | 29.240 | 31.990 | 34.830 |
| 39 | 22.150 | 24.980 | 27.820 | 30.760 | 33.720 | 36.670 |
| 40 | 23.210 | 26.220 | 29.260 | 32.320 | 35.440 | 38.580 |
| 41 | 24.270 | 27.460 | 30.690 | 33.960 | 37.240 | 40.490 |
| 42 | 25.430 | 28.780 | 32.160 | 35.600 | 39.060 | 42.450 |
| 43 | 26.590 | 30.130 | 33.720 | 37.320 | 40.900 | 44.420 |
| 44 | 27.750 | 31.480 | 35.280 | 39.060 | 42.780 | 46.420 |
| 45 | 29.010 | 32.930 | 36.880 | 40.810 | 44.660 | 48.440 |
| 46 | 30.270 | 34.400 | 38.530 | 42.600 | 46.580 | 50.460 |
| 47 | 31.530 | 35.870 | 40.180 | 44.390 | 48.510 | 52.530 |
| 48 | 32.880 | 37.410 | 41.870 | 46.210 | 50.450 | 54.600 |
| 49 | 34.250 | 38.960 | 43.570 | 48.050 | 52.430 | 56.650 |
| 50 | 35.620 | 40.520 | 45.270 | 49.890 | 54.400 | 58.710 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 ha xxxx xxxxxxxxxx xxx xx každý xxxxx xxxxxx Xxx: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Xxxxxxx xxxxxxxxxx xxxx pro řepařskou xxxxxx
| Xxx celkové xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx pozemků | |||
| všech xxxxxxx | 65 Xxx | 70 Kčs | 75 Kčs | 80 Xxx x xxxx |
| x xx | xxxx xxxxxxxxxx daň Xxx: | |||
| 1 | 120 | 130 | 130 | 130 |
| 2 | 370 | 390 | 400 | 410 |
| 3 | 690 | 720 | 740 | 760 |
| 4 | 1.070 | 1.100 | 1.130 | 1.170 |
| 5 | 1.490 | 1.540 | 1.590 | 1.640 |
| 6 | 1.920 | 2.000 | 2.070 | 2.150 |
| 7 | 2.400 | 2.490 | 2.570 | 2.670 |
| 8 | 2.900 | 3.020 | 3.130 | 3.240 |
| 9 | 3.410 | 3.550 | 3.700 | 3.840 |
| 10 | 3.960 | 4.130 | 4.300 | 4.460 |
| 11 | 4.510 | 4.730 | 4.940 | 5.150 |
| 12 | 5.140 | 5.380 | 5.610 | 5.840 |
| 13 | 5.760 | 6.060 | 6.350 | 6.640 |
| 14 | 6.470 | 6.800 | 7.110 | 7.440 |
| 15 | 7.170 | 7.560 | 7.950 | 8.320 |
| 16 | 7.960 | 8.390 | 8.800 | 9.240 |
| 17 | 8.740 | 9.240 | 9.740 | 10.220 |
| 18 | 9.610 | 10.160 | 10.690 | 11.250 |
| 19 | 10.490 | 11.110 | 11.740 | 12.350 |
| 20 | 11.440 | 12.140 | 12.800 | 13.500 |
| 21 | 12.430 | 13.180 | 13.960 | 14.720 |
| 22 | 13.170 | 14.320 | 15.140 | 16.000 |
| 23 | 14.560 | 15.460 | 16.420 | 17.340 |
| 24 | 15.690 | 16.720 | 17.720 | 18.760 |
| 25 | 16.890 | 17.970 | 19.120 | 20.230 |
| 26 | 18.110 | 19.350 | 20.550 | 21.780 |
| 27 | 19.430 | 20.730 | 22.070 | 23.400 |
| 28 | 20.760 | 22.220 | 23.640 | 25.090 |
| 29 | 22.200 | 23.730 | 25.290 | 26.860 |
| 30 | 23.650 | 25.340 | 27.000 | 28.700 |
| 31 | 25.190 | 26.990 | 28.800 | 30.630 |
| 32 | 26.780 | 28.710 | 30.660 | 32.620 |
| 33 | 28.430 | 30.520 | 32.600 | 34.730 |
| 34 | 30.160 | 32.370 | 34.620 | 36.860 |
| 35 | 31.900 | 34.320 | 36.680 | 39.070 |
| 36 | 33.780 | 36.290 | 38.820 | 41.310 |
| 37 | 35.660 | 38.360 | 40.970 | 43.580 |
| 38 | 37.630 | 40.420 | 43.170 | 45.880 |
| 39 | 39.620 | 42.550 | 45.380 | 48.220 |
| 40 | 41.640 | 44.670 | 47.640 | 50.560 |
| 41 | 43.690 | 46.840 | 49.900 | 52.950 |
| 42 | 45.750 | 49.030 | 52.210 | 55.340 |
| 43 | 47.850 | 51.240 | 54.530 | 57.720 |
| 44 | 49.960 | 53.470 | 56.830 | 60.090 |
| 45 | 52.110 | 55.700 | 59.130 | 62.440 |
| 46 | 54.260 | 57.920 | 61.410 | 64.790 |
| 47 | 56.400 | 60.140 | 63.680 | 67.100 |
| 48 | 58.540 | 62.330 | 65.930 | 69.400 |
| 49 | 60.670 | 64.530 | 68.170 | 71.660 |
| 50 | 62.780 | 66.690 | 70.380 | 73.910 |
| Xxx xxxxxxx výměře xxxxx pozemků xxx 50 ha činí xxxxxxxxxx xxx za xxxxx xxxxx hektar Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx všech xxxxxxx | ||||
| xxxxx pozemků | 5 Kčs | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx |
| x xx | xxxx xxxxxxxxxx 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 pozemků xxx 50 xx xxxx xxxxxxxxxx daň xx xxxxx xxxxx xxxxxx Xxx: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx | xxx xxxxxxxxx katastrálním výtěžku xxxxx xxxxxxx | ||||
| xxxxx pozemků | 30 Xxx | 35 Xxx | 40 Xxx | 45 Xxx | 50 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Kčs: | ||||
| 1 | - | - | - | - | - |
| 2 | 200 | 210 | 220 | 220 | 230 |
| 3 | 370 | 380 | 400 | 420 | 430 |
| 4 | 550 | 580 | 600 | 620 | 640 |
| 5 | 750 | 800 | 840 | 880 | 910 |
| 6 | 970 | 1.020 | 1.070 | 1.110 | 1.160 |
| 7 | 1.170 | 1.250 | 1.320 | 1.390 | 1.450 |
| 8 | 1.410 | 1.490 | 1.580 | 1.660 | 1.730 |
| 9 | 1.630 | 1.730 | 1.830 | 1.940 | 2.040 |
| 10 | 1.850 | 1.990 | 2.120 | 2.240 | 2.350 |
| 11 | 2.100 | 2.250 | 2.390 | 2.530 | 2.660 |
| 12 | 2.340 | 2.510 | 2.680 | 2.840 | 3.000 |
| 13 | 2.580 | 2.790 | 2.980 | 3.160 | 3.340 |
| 14 | 2.840 | 3.070 | 3.280 | 3.480 | 3.690 |
| 15 | 3.110 | 3.350 | 3.580 | 3.820 | 4.050 |
| 16 | 3.360 | 3.630 | 3.910 | 4.170 | 4.410 |
| 17 | 3.630 | 3.940 | 4.230 | 4.500 | 4.800 |
| 18 | 3.910 | 4.240 | 4.550 | 4.880 | 5.210 |
| 19 | 4.180 | 4.530 | 4.910 | 5.270 | 5.610 |
| 20 | 4.460 | 4.870 | 5.270 | 5.650 | 6.040 |
| 21 | 4.760 | 5.210 | 5.630 | 6.070 | 6.500 |
| 22 | 5.070 | 5.550 | 6.020 | 6.500 | 6.960 |
| 23 | 5.380 | 5.890 | 6.430 | 6.930 | 7.430 |
| 24 | 5.690 | 6.270 | 6.830 | 7.380 | 7.950 |
| 25 | 6.030 | 6.650 | 7.240 | 7.860 | 8.460 |
| 26 | 6.380 | 7.030 | 7.690 | 8.350 | 8.970 |
| 27 | 6.730 | 7.430 | 8.150 | 8.830 | 9.530 |
| 28 | 7.070 | 7.860 | 8.600 | 9.370 | 10.120 |
| 29 | 7.440 | 8.280 | 9.080 | 9.910 | 10.690 |
| 30 | 7.840 | 8.710 | 9.590 | 10.450 | 11.320 |
| 31 | 8.230 | 9.160 | 10.100 | 11.020 | 11.960 |
| 32 | 8.620 | 9.630 | 10.610 | 11.620 | 12.600 |
| 33 | 9.030 | 10.110 | 11.160 | 12.230 | 13.270 |
| 34 | 9.470 | 10.580 | 11.730 | 12.830 | 13.980 |
| 35 | 9.910 | 11.090 | 12.290 | 13.490 | 14.690 |
| 36 | 10.340 | 11.620 | 12.860 | 14.160 | 15.400 |
| 37 | 10.780 | 12.150 | 13.490 | 14.830 | 16.190 |
| 38 | 11.270 | 12.680 | 14.120 | 15.520 | 16.970 |
| 39 | 11.760 | 13.240 | 14.750 | 16.260 | 17.750 |
| 40 | 12.250 | 13.840 | 15.380 | 17.010 | 18.590 |
| 41 | 12.740 | 14.420 | 16.080 | 17.750 | 19.460 |
| 42 | 13.260 | 15.010 | 16.780 | 18.540 | 20.320 |
| 43 | 13.810 | 15.630 | 17.480 | 19.360 | 21.200 |
| 44 | 14.350 | 16.280 | 18.190 | 20.170 | 22.150 |
| 45 | 14.900 | 16.940 | 18.970 | 20.990 | 23.090 |
| 46 | 15.450 | 17.590 | 19.730 | 21.890 | 24.040 |
| 47 | 16.050 | 18.260 | 20.500 | 22.790 | 25.060 |
| 48 | 16.660 | 18.980 | 21.300 | 23.680 | 26.090 |
| 49 | 17.260 | 19.700 | 22.150 | 24.600 | 27.130 |
| 50 | 17.860 | 20.420 | 22.990 | 25.590 | 28.190 |
| Při xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za každý xxxxx hektar Kčs: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Tabulka xxxxxxxxxx daně pro xxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||
| xxxxx xxxxxxx | 55 Xxx | 60 Kčs | 65 Xxx | 70 Xxx a xxxx |
| x xx | xxxx xxxxxxxxxx xxx Kčs: | |||
| 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 |
| Při xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Xxxxxxx zemědělské xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx výtěžku všech xxxxxxx | |||
| xxxxx pozemků | 5 Kčs | 10 Xxx | 15 Xxx | 20 Xxx |
| x xx | xxxx zemědělská xxx Xxx: | |||
| 1 | - | - | - | - |
| 2 | 80 | 100 | 110 | 120 |
| 3 | 180 | 200 | 220 | 240 |
| 4 | 260 | 300 | 340 | 370 |
| 5 | 370 | 440 | 490 | 530 |
| 6 | 480 | 560 | 620 | 690 |
| 7 | 590 | 690 | 790 | 880 |
| 8 | 700 | 850 | 960 | 1.060 |
| 9 | 830 | 990 | 1.120 | 1.250 |
| 10 | 940 | 1.130 | 1.310 | 1.460 |
| 11 | 1.060 | 1.290 | 1.490 | 1.660 |
| 12 | 1.170 | 1.450 | 1.670 | 1.870 |
| 13 | 1.300 | 1.610 | 1.850 | 2.100 |
| 14 | 1.420 | 1.750 | 2.060 | 2.320 |
| 15 | 1.540 | 1.920 | 2.250 | 2.540 |
| 16 | 1.650 | 2.090 | 2.440 | 2.780 |
| 17 | 1.760 | 2.250 | 2.640 | 3.020 |
| 18 | 1.880 | 2.410 | 2.850 | 3.250 |
| 19 | 2.010 | 2.560 | 3.060 | 3.480 |
| 20 | 2.130 | 2.740 | 3.270 | 3.740 |
| 21 | 2.250 | 2.910 | 3.470 | 4.000 |
| 22 | 2.360 | 3.080 | 3.690 | 4.250 |
| 23 | 2.480 | 3.250 | 3.910 | 4.490 |
| 24 | 2.590 | 3.420 | 4.130 | 4.770 |
| 25 | 2.720 | 3.590 | 4.340 | 5.050 |
| 26 | 2.840 | 3.770 | 4.550 | 5.330 |
| 27 | 2.970 | 3.950 | 4.800 | 5.610 |
| 28 | 3.090 | 4.130 | 5.040 | 5.890 |
| 29 | 3.210 | 4.300 | 5.280 | 6.210 |
| 30 | 3.320 | 4.480 | 5.520 | 6.520 |
| 31 | 3.440 | 4.660 | 5.760 | 6.830 |
| 32 | 3.560 | 4.860 | 6.020 | 7.130 |
| 33 | 3.690 | 5.060 | 6.290 | 7.470 |
| 34 | 3.810 | 5.250 | 6.560 | 7.810 |
| 35 | 3.940 | 5.450 | 6.830 | 8.160 |
| 36 | 4.060 | 5.640 | 7.090 | 8.500 |
| 37 | 4.190 | 5.840 | 7.370 | 8.840 |
| 38 | 4.310 | 6.060 | 7.670 | 9.220 |
| 39 | 4.430 | 6.270 | 7.970 | 9.610 |
| 40 | 4.550 | 6.490 | 8.260 | 9.990 |
| 41 | 4.690 | 6.710 | 8.560 | 10.370 |
| 42 | 4.830 | 6.920 | 8.850 | 10.750 |
| 43 | 4.960 | 7.130 | 9.180 | 11.170 |
| 44 | 5.100 | 7.360 | 9.510 | 11.590 |
| 45 | 5.240 | 7.600 | 9.840 | 12.020 |
| 46 | 5.370 | 7.840 | 10.170 | 12.440 |
| 47 | 5.500 | 8.080 | 10.490 | 12.860 |
| 48 | 5.640 | 8.320 | 10.820 | 13.320 |
| 49 | 5.770 | 8.560 | 11.190 | 13.790 |
| 50 | 5.920 | 8.810 | 11.550 | 14.260 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx daň xx xxxxx další xxxxxx Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx pozemků | 25 Xxx | 30 Xxx | 35 Xxx | 40 Xxx x více |
| v xx | xxxx xxxxxxxxxx xxx Xxx: | |||
| 1 | - | - | - | - |
| 2 | 130 | 140 | 150 | 150 |
| 3 | 250 | 260 | 270 | 280 |
| 4 | 400 | 430 | 450 | 480 |
| 5 | 570 | 600 | 630 | 670 |
| 6 | 750 | 810 | 860 | 910 |
| 7 | 950 | 1.020 | 1.080 | 1.140 |
| 8 | 1.140 | 1.240 | 1.330 | 1.420 |
| 9 | 1.380 | 1.490 | 1.590 | 1.680 |
| 10 | 1.600 | 1.720 | 1.840 | 1.970 |
| 11 | 1.820 | 1.980 | 2.140 | 2.280 |
| 12 | 2.070 | 2.250 | 2.420 | 2.570 |
| 13 | 2.320 | 2.510 | 2.710 | 2.910 |
| 14 | 2.560 | 2.810 | 3.030 | 3.240 |
| 15 | 2.820 | 3.090 | 3.330 | 3.570 |
| 16 | 3.090 | 3.370 | 3.650 | 3.930 |
| 17 | 3.350 | 3.670 | 3.990 | 4.280 |
| 18 | 3.620 | 3.990 | 4.320 | 4.640 |
| 19 | 3.910 | 4.290 | 4.660 | 5.050 |
| 20 | 4.190 | 4.600 | 5.030 | 5.440 |
| 21 | 4.470 | 4.950 | 5.410 | 5.840 |
| 22 | 4.770 | 5.290 | 5.770 | 6.290 |
| 23 | 5.090 | 5.630 | 6.190 | 6.730 |
| 24 | 5.400 | 6.000 | 6.600 | 7.170 |
| 25 | 5.710 | 6.380 | 7.010 | 7.660 |
| 26 | 6.050 | 6.760 | 7.450 | 8.150 |
| 27 | 6.400 | 7.140 | 7.910 | 8.650 |
| 28 | 6.750 | 7.560 | 8.370 | 9.160 |
| 29 | 7.090 | 7.990 | 8.830 | 9.720 |
| 30 | 7.460 | 8.410 | 9.330 | 10.260 |
| 31 | 7.850 | 8.830 | 9.850 | 10.810 |
| 32 | 8.240 | 9.300 | 10.360 | 11.420 |
| 33 | 8.620 | 9.770 | 10.870 | 12.030 |
| 34 | 9.020 | 10.250 | 11.440 | 12.630 |
| 35 | 9.450 | 10.710 | 12.010 | 13.270 |
| 36 | 9.880 | 11.230 | 12.580 | 13.950 |
| 37 | 10.310 | 11.760 | 13.160 | 14.620 |
| 38 | 10.740 | 12.280 | 13.790 | 15.280 |
| 39 | 11.210 | 12.800 | 14.420 | 16.020 |
| 40 | 11.690 | 13.360 | 15.040 | 16.760 |
| 41 | 12.160 | 13.940 | 15.700 | 17.490 |
| 42 | 12.630 | 14.520 | 16.390 | 18.250 |
| 43 | 13.130 | 15.090 | 17.080 | 19.060 |
| 44 | 13.650 | 15.710 | 17.760 | 19.870 |
| 45 | 14.180 | 16.340 | 18.490 | 20.680 |
| 46 | 14.700 | 16.980 | 19.250 | 21.540 |
| 47 | 15.230 | 17.610 | 20.010 | 22.420 |
| 48 | 15.800 | 18.270 | 20.760 | 23.310 |
| 49 | 16.380 | 18.970 | 21.560 | 24.190 |
| 50 | 16.950 | 19.670 | 22.390 | 25.150 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Kčs: | ||||
| 570 | 700 | 830 | 960 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||||
| xxxxx pozemků | 5 Kčs | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx | 30 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||||
| 1 | - | - | - | - | - | - |
| 2 | - | 70 | 80 | 90 | 100 | 110 |
| 3 | 140 | 160 | 180 | 190 | 200 | 210 |
| 4 | 210 | 240 | 260 | 270 | 290 | 310 |
| 5 | 270 | 320 | 360 | 400 | 430 | 460 |
| 6 | 360 | 420 | 470 | 510 | 550 | 590 |
| 7 | 440 | 520 | 580 | 620 | 680 | 730 |
| 8 | 520 | 600 | 680 | 760 | 830 | 900 |
| 9 | 590 | 700 | 810 | 900 | 980 | 1.050 |
| 10 | 660 | 810 | 930 | 1.030 | 1.120 | 1.210 |
| 11 | 750 | 920 | 1.050 | 1.160 | 1.280 | 1.390 |
| 12 | 830 | 1.010 | 1.160 | 1.310 | 1.440 | 1.560 |
| 13 | 910 | 1.110 | 1.290 | 1.460 | 1.600 | 1.730 |
| 14 | 980 | 1.210 | 1.420 | 1.600 | 1.760 | 1.920 |
| 15 | 1.050 | 1.320 | 1.550 | 1.740 | 1.930 | 2.120 |
| 16 | 1.120 | 1.430 | 1.670 | 1.890 | 2.110 | 2.310 |
| 17 | 1.200 | 1.530 | 1.790 | 2.060 | 2.290 | 2.500 |
| 18 | 1.280 | 1.630 | 1.930 | 2.210 | 2.460 | 2.700 |
| 19 | 1.360 | 1.730 | 2.070 | 2.370 | 2.640 | 2.920 |
| 20 | 1.440 | 1.840 | 2.210 | 2.520 | 2.840 | 3.130 |
| 21 | 1.510 | 1.960 | 2.350 | 2.690 | 3.030 | 3.330 |
| 22 | 1.590 | 2.070 | 2.480 | 2.860 | 3.220 | 3.550 |
| 23 | 1.660 | 2.180 | 2.620 | 3.030 | 3.410 | 3.780 |
| 24 | 1.730 | 2.290 | 2.770 | 3.200 | 3.610 | 4.010 |
| 25 | 1.800 | 2.400 | 2.920 | 3.370 | 3.820 | 4.230 |
| 26 | 1.880 | 2.510 | 3.060 | 3.540 | 4.020 | 4.460 |
| 27 | 1.960 | 2.620 | 3.210 | 3.730 | 4.230 | 4.700 |
| 28 | 2.040 | 2.740 | 3.350 | 3.920 | 4.440 | 4.960 |
| 29 | 2.120 | 2.860 | 3.500 | 4.100 | 4.650 | 5.220 |
| 30 | 2.200 | 2.980 | 3.660 | 4.280 | 4.890 | 5.480 |
| 31 | 2.280 | 3.100 | 3.820 | 4.460 | 5.120 | 5.730 |
| 32 | 2.350 | 3.220 | 3.980 | 4.660 | 5.360 | 6.010 |
| 33 | 2.430 | 3.340 | 4.140 | 4.870 | 5.590 | 6.300 |
| 34 | 2.500 | 3.450 | 4.290 | 5.080 | 5.820 | 6.590 |
| 35 | 2.580 | 3.850 | 4.450 | 5.290 | 6.090 | 6.880 |
| 36 | 2.660 | 3.710 | 4.610 | 5.490 | 6.360 | 7.170 |
| 37 | 2.750 | 3.840 | 4.790 | 5.700 | 6.620 | 7.490 |
| 38 | 2.830 | 3.970 | 4.970 | 5.920 | 6.880 | 7.820 |
| 39 | 2.920 | 4.090 | 5.150 | 6.160 | 7.140 | 8.150 |
| 40 | 3.000 | 4.220 | 5.330 | 6.390 | 7.430 | 8.470 |
| 41 | 3.080 | 4.350 | 5.510 | 6.630 | 7.730 | 8.800 |
| 42 | 3.160 | 4.470 | 5.690 | 6.860 | 8.030 | 9.150 |
| 43 | 3.240 | 4.610 | 5.870 | 7.100 | 8.320 | 9.520 |
| 44 | 3.330 | 4.750 | 6.080 | 7.340 | 8.620 | 9.880 |
| 45 | 3.410 | 4.900 | 6.280 | 7.610 | 8.920 | 10.250 |
| 46 | 3.490 | 5.040 | 6.480 | 7.870 | 9.250 | 10.620 |
| 47 | 3.570 | 5.190 | 6.680 | 8.140 | 9.590 | 11.000 |
| 48 | 3.670 | 5.330 | 6.890 | 8.400 | 9.920 | 11.410 |
| 49 | 3.760 | 5.480 | 7.090 | 8.670 | 10.250 | 11.820 |
| 50 | 3.840 | 5.620 | 7.290 | 8.930 | 10.580 | 12.230 |
| Xxx xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za každý xxxxx xxxxxx Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx pozemků | Při xxxxxxx xxxxxx xxxxx pozemků | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||
| x xx | 35 Xxx | 40 Xxx x xxxx | x ha | 35 Xxx | 40 Xxx x xxxx |
| xxxx xxxxxxxxxx xxx Xxx: | xxxx xxxxxxxxxx xxx Kčs: | ||||
| 1 | - | - | 28 | 5.470 | 5.960 |
| 2 | 110 | 120 | 29 | 5.740 | 6.300 |
| 3 | 220 | 230 | 30 | 6.050 | 6.640 |
| 4 | 340 | 350 | 31 | 6.370 | 6.970 |
| 5 | 480 | 510 | 32 | 6.680 | 7.320 |
| 6 | 620 | 650 | 33 | 7.000 | 7.700 |
| 7 | 780 | 830 | 34 | 7.320 | 8.080 |
| 8 | 950 | 1.010 | 35 | 7.670 | 8.460 |
| 9 | 1.110 | 1.180 | 36 | 8.030 | 8.830 |
| 10 | 1.300 | 1.390 | 37 | 8.380 | 9.250 |
| 11 | 1.490 | 1.590 | 38 | 8.730 | 9.680 |
| 12 | 1.680 | 1.780 | 39 | 9.110 | 10.100 |
| 13 | 1.870 | 2.010 | 40 | 9.510 | 10.530 |
| 14 | 2.080 | 2.230 | 41 | 9.910 | 10.970 |
| 15 | 2.290 | 2.450 | 42 | 10.300 | 11.450 |
| 16 | 2.490 | 2.680 | 43 | 10.700 | 11.920 |
| 17 | 2.720 | 2.930 | 44 | 11.130 | 12.400 |
| 18 | 2.950 | 3.170 | 45 | 11.570 | 12.870 |
| 19 | 3.170 | 3.410 | 46 | 12.020 | 13.390 |
| 20 | 3.400 | 3.670 | 47 | 12.460 | 13.920 |
| 21 | 3.630 | 3.930 | 48 | 12.900 | 14.450 |
| 22 | 3.880 | 4.200 | 49 | 13.390 | 14.970 |
| 23 | 4.130 | 4.460 | 50 | 13.880 | 15.520 |
| 24 | 4.370 | 4.750 | Při xxxxxxx xxxxxx xxxxx xxxxxxx nad 50 xx xxxx | ||
| 25 | 4.630 | 5.050 | xxxxxxxxxx xxx xx každý další xxxxxx Xxx: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Xxxxxx předpis č. 49/1948 Xx. nabyl xxxxxxxxx xxxx 14.4.1948.
Xx xxx xxxxxxxx xxxxxx xxxxxxx nebyl xxxxx x xxxxxxxxx.
Xxxxxx předpis x. 49/1948 Xx. xxx xxxxxx xxxxxxx xxxxxxxxx č. 77/1952 Sb. x xxxxxxxxx xx 22.12.1952.
Znění xxxxxxxxxxxx xxxxxxxx norem xxxxxx právních xxxxxxxx x odkazech xxxx xxxxxxxxxxxxx, xxxxx se xxxx xxxxxx derogační xxxxx shora xxxxxxxxx xxxxxxxx xxxxxxxx.