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
x xxxxxxxxxx xxxx
Xxxxxxxxxxx Xxxxxxx shromáždění xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx na tomto xxxxxx:
Xxxxxx povinnost
§1
(1) Zemědělské xxxx podléhají xxxxxxx xxxxx, xxxxx xxxxxxxxx xx xxxxxxx xxxx xxxxxxxxxx hospodářství xx xx výměry xxxxxxxx xxxxxxx xxxxxxx s xxxxxxxxxxxx xxxxxxxx.
(2) Provozuje-li xxxxxxxxxx hospodářství xx xxxxxxx účet jednotlivá xxxxxxx xxxxx, podléhá xxxxxxxxxx xxxx xxx, xxxxxxx-xx x něm xxxxxx x xxxx xxxxx xxxxxxxxxx jen xxxxx, pokud nestačí - jsouc v xxxxxxxxxxx hospodářství xxxx xxxxxxxxxx - xx xxxxxxx xxxxx. Xxxx xxxxxxxx xxxxxx xxxx xxxxxxx u xxxx xx 21 let xxxx x x xxxx, xxxxx v xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx pro xxxxx, xxxxx, xxxxxxxxxx xxxx xxxxxxxxxx veřejné xxxxxx, xxxxx xxxx než x zaměstnaneckém poměru.
(3) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx společně na xxxxxxx účet (na xx. xxxxxxx), xxxxxxxxx xxxxxxxxxx dani xxxxxxxx. Xxx xxx xxxx xxxx xxxxxxx x xxxxx xxxxxxxx stanovená x xxxxxxxx 2; xxxxxxx xxx xxxxxxxxx xxxxx xxxxxxx. X xxxxxxx (druha x xxxxxx) xx předpokládá, xxxxxx-xx xxxxx xxxxxxxxx, xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
(4) Xxxxxxxxxxx (xxxxxxxxxxx) pozůstalost xx xxxxxxxx xxx, xxxx xx xxxxxxxxxx xxx xx xxxx.
§2
(1) Xxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxx všech xxxxxxxxxxx xxxxxxxx a xxxx, které xxxxx xxxxxxxxxxx celek x xxxxxx xxxxxx xxxxxxxxxxx, xxxxxxxxx xxxx rybnikářství xxxx hlavnímu xxxxx, x xxxxxxxx xxxxxx xx kapitálových xxxxxxxxxxxxx, xxxxxxx papírů a xxxxxxxxx xxxxxx.
(2) Xxxxxxxxx-xx xxxxx xxxxxxx v §1 dvě xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxx xx xxxxxxx xx xxxxx zemědělské xxxxxxxxxxxx.
§3
K provozu zemědělského xxxxxxxxxxxx xxxxx xxx:
1. xxxxxxxx výroba, pokud xx xxxxxxxx na xxxxxxxxxx výrobků xxxxxxxxx xxxxxxxxxxxx x xxxxx xxxxxx xxxxxx není xxxxxxxxx x xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx (xxxxxx, xxxxx, xxxxxxxxx, xxxxxxxx, xxxxxxxx, xxxxxxxxx a xxx.) xxxx v daném xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxxx závodě (v xxxxxxxxxx, xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxxx, xxxxxxxxxxxxx xxxxxxx x pod.);
2. xxxxxxxx xxxxxxxx xxxxxxxxxxx půdy, xxxxx xxxxxxxxx x xxxxxxx xxxxxxxxxx, za xxxxxxxx uvedených xxx x. 1;
3. xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, vyjímajíc prodej x xxxxxxx, xxxxxxxxxxx xx xxxxxxxxxxxx v xxxxxxxxxx xxxx skladištích xxxxxx xxxxxxxxxx x xxxxxxxx k xxxxxxxxx xxxxx;
4. xxxxxxxx xxxxxxxxxx (xxxxxxxxxxx, orání xx xxxx, xxxxx xxx x xxx.), provozovaná xxxxxx příležitostně a xxxxxxx xx xxxxxxxxxxxx.
§4
Xxxxxxxxxxx, xxx xx xxxxxxxxxx xxxxxxxxxxxx provozuje xx xxxx xxxxxxx, xxxxxxxxxx xx převzaté xx xxxxxxxxxxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxx.
§5
Xxxxxx-xx se xxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx (§§1 xx 4) xx xxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx hospodářství xx společenstvo (xxxxxxxx) xxxx jiné svépomocné xxxxxxxx x neuzavřeným xxxxxx xxxxx, podléhají xxxxxxxxxx xxxx xxx, xxxx by svá xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxx.
§6
Xxxxxxxxx období
Daň se xxxxxxxx xxxxxxxxxx za xxxxx kalendářní xxx xx jeho xxxxxxxx.
Xxxxxx sazby
§7
(1) Xxx xx xxxxxxxx xxxxxxx xxxxxxxx x tabulkách xxxxxxxxxxx x xxxxxx xxxxxx.
(2) Pro xxxxxxxxx xxxx xxxx xxxxxxxx:
1. xxxxxxx xxxxxx (xxxxxxxx, xxxxxxxxxx, xxxxxxxxxxxx xx xxxxxxxxxxx), xx xxxxx xxxx xxxxxxxxxx hospodářství xxxx xxxx největší xxxx, x
2. celková xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx x jejich xxxxxxxx xxxxxxxxxxx výtěžek xxxxx xxxxx xxx 30. xxxxxx xxxxxxxxxx roku.
§8
(1) Xxx xxxxxxxx, xx xxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, platí obecné xxxxxxxx, xxxxx se xxxxxx zemědělské xxxxxxx xxxxxxx.
(2) Xxxxxxxxxx katastrální xxxxx, xx případě xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx býti xxxxxxxxx (§31 x. 3 x §30 x. 3) xx xx xxxxxxx xxxxxxx, xxxxxx xxxxxxxx xxxxxxxxx xxxx katastrálního xxxxx, xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xx skutečnosti xxxxxxxx.
§9
(1) Při xxxxxxxxx xxxxxxx xxxxxx xxxxx xxxxxxx x katastrálním xxxxxxxx započítává se xxxxxx pozemků xxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxx, tabáku xxxx xxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxxxx (zelinářskému i xxxxxxxxx), školkařství, ovocnictví x rybnikářství násobkem, xxxxx xx xxxxxxx xxxxxxxx xxxxxxxx x §31.
(2) Xxxxxxxx xxxxxxxxxxx xxxxxxx se xxxxxx, xxxx-xx se celkový xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxx skutečnou xxxxxxx v hektarech.
(3) Xxx xxxxxxxxx xxxxxxx xxxxxx všech xxxxxxx x katastrálním xxxxxxxx x xxxxxx celkového xxxxxxxxxxxxx xxxxxxx se xxxxxxxx x k xxxx ležící xxxxx.
§10
(1) Daň se xxxxxxxxx sníží, xxxx-xx x xxxxxxxxxxx hospodářství xxxxxx pozemků xxxxxxxxxx xxxxxxxxx více než 15 % xxxxxxx xxxxxx všech xxxxxxx x xxxxxxxxxxxx výtěžkem.
(2) Xxxxxxxx xxx xxxxxxx xxxx podle xxxxxxxx 1 vyhlásí xxxxxxx xxxxxxx x Xxxxxxx xxxxx.
§13
(1) Poplatníkům uvedeným x §1 xxxx. 2 xx daň xxxxx:
1. o 480 Xxx xx xxxxxxx xxxxx xxxxxxx založené xxxxxxxxxxx nebo xxxxxxxxx xxxxxxxxxx,
2. x 480 Xxx xx první xxxx,
3. o 540 Xxx xx xxxxx xxxx,
4. x 600 Xxx na xxxxx x xx xxxxx xxxxx dítě a
5. x 480 Kčs xx každého x xxxxxx.
(2) Podle odstavce 1 xx 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 x xxxxxx x xxx, xxxxx xxxx x xxxxxxxxxxxx xxxxxxxxxx.
(3) Xxxxxx xxxx děti xxxxxxxx xx xxx xxxxxxx, xxxxxxxxxx, xxxxxxxxxx a xxxxxxxxx.
(4) Xxxxxx xxxx xxxx xx posuzují xxx xxxxxxxxx xxxxxxxxxx, xxxxxxxxx synovci x xxxxxxxxx neteře poplatníka xxxx jeho xxxxxxxx (xxxxxxx), jsou-li v xxxx zaopatření.
(5) Xxxxxx xxxx xxxxxx se xxxxxxxx též xxxxxxxxx, xxxxxxxxx rodiče, xxxxxxxx, xxxxxx, xxxxxx, xxxxx x xxxxxx xxxxxxxxxx xxxx jeho xxxxxxxx (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(6) Stejně xxxx xxxxxx se xxxxxxxx xxx zletilí xxxxxxxxxx, xxxxxxx synovci x xxxxxxx xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx xxxxx neschopni a x xxxx xxxxxxxxxx.
(7) Xxxxx, xx které xx xxxxxxxxxx xxxxxxx xxx podle xxxxxxxxxxx xxxxxxxx, označují xx xxxx xxxx příslušníci xxxxxxxxxx.
(8) Xxxxxxxxxx xxxxxxxxxx xxxx s xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, xxxxx-xx se jeho xxxxxxx xxxxxxx x xxxxx xxxxxxxxxx a xxxxxxxx x xxxxxx xxxxxxxxxx. Xxxxxxxxx společenství xxxx xxxxxxxxx přechodným xxxxxxx příslušníka xxxx xxxxxxxxx. Xxx xxxxx xxxx xxxx xxxx xxxxxx xx příslušníka xxxxxxxxxx xxxxx x xxxxxxx poplatníka.
(9) Xxxxxxxxxx xxxxxxxxxx xx v xxxxxxxxxxxx xxxxxxxxxx, poskytuje-li xxxx hradí-li mu xxxxxxxxx xxxxxxxx xxx, xxxxxx a xxxxxxx. Xxxxxxxxxxx xx xxxxxx xxx poskytování xxxxxxx. X zaopatření xxxxx, xx-xx příslušník - xxxxxxxxx výměnkáře - xxxxxxx xxxxxx, xxxxxxxxxxx x xxxx xxxxxx.
(10) Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxx nebo xxx, xxxxx nežijí xxxxxx x manželem (manželkou) xx xxxxxxxx xxxxxxxxxx, xxxxx se xxx x 480 Xxx, xxxx-xx xxxxx xx xxxxxxx xxxx xxxxx xxxxxxxx 1 x. 2.
(11) Xxxxxxxxxxx, xxxxx xxxxxxxxx xxxxxxx xxx xxxx, t. x. xxxx xx v xxxxxxxxxx aspoň xx xxxxxx xxxxxxxxxx xxxx, xxxxx se xxx x 480 Kčs, xxxxxx-xx xxxxx xx xxxxxxxx téže xxxxx xxxxx xxxxxx x xxxx xxxxx předcházejících xxxxxxxx. Xxxxxxx do xxxxxxxxxx xxxx xxxxxxx, xxxxxxxx xx xxxx xxxxx přímými xxxxxx xxxxxxx, politické nebo xxxxxx xxxxxxxxx.
§14
Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx jednotlivé xxxxxxx xxxxx (§1 xxxx. 2)
x) xxxxxxx invalidé x xxxxx xxxx xxxxx xxxxxxx xxxxx, xxxxx xxxx nárok xx xxxxxxxxxxxx xxxxxxx xx státní xxxxxxxx xxx xxxxxxxxx zdraví xxxx těla,
b) xxxxxxxx (xxxxxxxxx) xxxxxxxx a xxxxxxx xxxxxxxx invalidé, xxxx xxx xxxxxxxxx xxxxxx xxxx xxxx xxxxx zaopatřovací xxxxxxx xx xxxxxx xxxxxxxx xxxx podle předpisů x xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxx
x) xxxx xxxxx xxxxxxx nebo xxxxxxx xxxxx (xx xx. xxxxxxxx, xxxxxxxxx x xxx.), po xxxxxxx xxxxxxxxxx, na xxxxx jsou xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx duševně xxxxx,
xxxxx xx xxx xxx xxx stupni xxxxxxxxxx xx 20 % xx xx 44 % včetně o 480 Xxx a xxx xxxxxx xxxxxxxxxx xxxx 44 % x 960 Xxx. Xxx xxx xx xxxxxxxxxxx, že xxxxxx xxxxxxxxxx x xxxxxxxx, xxxxxxxxxxxx xxxxxxx x xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx xxxxxxxxxx hospodářství xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 xxxx. 2) vdova nebo xxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxxxxxx (zákon xx xxx 24. xxxxxxxx 1919, č. 462 Sb., x xxxxxxxxxxxx xxxx legionářům) x příslušnících xxxxxxxxx xxxx za xxxxxxxxxx (xxxxx xx xxx 19. prosince 1946, č. 255 Sb., x xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx v xxxxxxxxx x x xxxxxxxxx jiných xxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxxx), xx obětech xxxxxxxx událostí x xxxxxxx, xxxxxx xxxx xxxxxxxxx persekuce, xxxxx xx xxx xxx x 480 Kčs.
§19
Xxxxx xx dani
(1) Xxx xx xxxxxxxxx xxxxx xxx xxxxxxxx xxxxxx, xxxxx xxxxxxxxxx (§1 xxxx. 2) xxxxxxxxx xxxxxxxx, avšak xxxxxxxxxxxx xxxxxxx daně xxxxx §§13 až 15.
(2) Za xxxxxx xxxxxxxx poměry xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx, x nimž xx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx x xxxxx xxxxxxxxx xxxx xxxxxxxx nebo x linii xxxxxxx xx xxxxxxx xxxxxx x nemajetných xxxx xxxxxxxxxxxx do xxxxxxx xxxxxx, xxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx x xxxxxxx xxxxxxx.
(3) Xxxxxxx xx xxxxx daň xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx-xx xxxxxxxx xxxxxxx x xxxxxxxxxx 1 x 2 splněny x xxxx, xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx vlastní xxxx.
(4) Xxxxxxxx xxx xxxxxxxxx přiměřené slevy xxxxxxx ministr xxxxxxx x Xxxxxxx xxxxx.
(5) X slevu xxxxx xxxxxx x přiznání.
Počátek x xxxxx xxxxxx xxxxxxxxxx
§20
(1) Poplatníci, xxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, podléhají xxxx xxxxxxxxx xxxxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx provozovati. Xxx xx xxxx xxxxxxxx, xxxxxxxx xxxxx 30. xxxxxx zemědělské xxxxxxxxxxxx xxxxxxxxxxxxx.
(2) Xxxxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx končíc rokem, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxx se xxxx xxxxxxxx, jestliže xxx 30. xxxxxx zemědělské xxxxxxxxxxxx neprovozovali.
(3) Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx roku xxxxxxxxx tak, že xxxxxx xxxxxxxxxxxxxxxxx pozemků xxxxxxxxxxx 50 ha, xxxxx se xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xx xxx xxx, x němž xxxxxxxxxx xxxxxxxxxxxx bylo xxxxxxxxx.
§21
(1) Kdo xxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxx ohlásiti xx xxxxxxxxx xxxxx správě xx 30 dnů. Xxxxxxxxx xxxx povinni xxx dědicové, a xx xx 30 xxx po xxxxxxxxx (xxxxxxxxx) xxxxxxxxxxxx.
(2) Xxxxxxxxx xxxxxxxx xxxx býti xxxxxxxxxx, xxxxxxxxx-xx skutkovou xxxxxxxx xxxxxxxxx činu, xxxxxxxxxx pokutou do 5.000 Xxx, x xx i xxxxxxxx.
§22
Xxxxxxxxx daně
(1) Poplatník xx xxxxxxx xx xxx sám xxxxxxxxx x zaplatiti xx xxxxxxxxxxx xxxxxxx xxxxx xx 31. xxxxx xx uplynutí xxxxxxxxxx xxxx.
(2) Nebyla-li xxx xxxxxxxxx včas, xx xxxxxxx xxxxxxx, činí-li xxxxxxxxxx více než 2.000 Xxx, zaplatiti 2 % xxxxxxxx x xxxxxxxx x xxxxxxxxxx x 31. xxxxx, 30. dubnu, 31. červenci x 31. xxxxx.
§23
Xxxxx x xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx xxxxx xxxxxxxxx x xxxxxxxxxxx xxxxxxxx zaplatiti xxxxx xxx každá x xxxx, xxxxx xxxxxxxxxx hospodářství xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
§24
Přiznání
(1) Xxxxx, xxx xx povinen xxxxxxx xxxxxxxxxxx xxx, xxxx xxxxxxx podati xxxxxxxxxx xx 31. xxxxx xxxxx xxxxxx xxxxxxxx x všech xxxxxxxxxxx xxxxxxxxxx pro xxxxxxxx xxxx xx uplynulý xxx. Xxxx to xx povinen xxxxxx xxxxxxxx xxxxx, xxx xxxx berní xxxxxxx x xxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx x xxxxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxx-xx xxxxxxxxx xxxxxxxx včas, xxxx xxxx daň xxxxxxx xx o 10 %; zvýšení xx xxxxxxx do 60 dnů xxx xxx vyložení xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx výboru.
§25
Xxxxxx xxxxxxxxxxx
(1) X xxxxxxxx zemědělské xxxx xx xxxxxxxxx xxxxx xxxxxx, x xxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxx (xxxxx) xxxxxx xxxxxxxxxx xxxx. Xxxxx-xx xxxxxx příslušnou xxxxx xxxxxx xxxxxx xxxxx xxxxxxxx (xxxxx) xxxxxxxxxxxx, xx příslušná berní xxxxxx, v xxxxxx xxxxxx je xxxxxxxxxx xxxxxxxxxxxx, xx případě xxxx xxxxxxxx xxxx. Xxxxx-xx místní xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxx, určí xx xxxxxxxxxxxx xxxxxxx.
(2) Odstavec 1 xxxxx xxxxxxx xxx xxxxxx místní xxxxxxxxxxxx berního xxxxx x xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx).
§26
Xxxxxxxxxx x předpisu xxxx
(1) X xxxxxxxx xxxx xxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx národního xxxxxx xxxxxxxxxx seznamem. Xxxxxx xxxxxx xxxxxx xxxxxxx výbor do 7 xxx xx xxxxxx k xxxxxxxxx xxxxxxxxxx xx dobu 30 xxx.
(2) Xxxxxxx x dobu xxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx výbor xxxxxxxxx xx obecní tabuli xxxx xxxxx xxxxxxxx x xxxxx xxxxxxxx.
(3) Xx xxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxx xxxx xxxxxxxx x xxxxx jej xxxxx xxxxxx.
§27
Odvolání
(1) Xx vyměření xxxx xxx se xxxxxxx xxxxxxxx x xxxxxxxxx berní xxxxxx xx 60 xxx xxx dne xxxxxxxx xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx výboru.
(2) X xxxx xxxxx xxxxx poplatníci xxxxxx x xxxxxxxxx berní xxxxxx žádost xx xxxxxxx xxxxxx xxx xxxxxxxx xxxx. Xxxx xxxxxx xxxxxxx xxxxxxx xx xxxxxxxx xxxxx xx xx xxx xxxxxxxx xxxxxxxxxxx xxxxxxxx x xxxx xxx xxxx xxx xx xx zbytku.
(3) X xxxxxxxx xxxxxxxxx x xxxxxxxx xxxxxxxxx finanční xxxx II. stolice, xx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx.
Xxxxxxxxxx xxxxxx komise
§28
(1) X xxxxx xxxxxxxxxx xxxx spolupůsobí xxxxxx xxxxxxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx.
(2) Xxxxx xxxxxxxxxx xxxxxx xxxxxx místního xxxxxxxxx xxxxxx (xxxxxx zemědělské xxxxxx xxxxxx) xxxx: xxxxxxxx xxxxxxxx národního xxxxxx xxxx xxxx xxxxxxxx, zástupce xxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx a předseda xxxxxxxxxx komise xxx xxxxxxx národním xxxxxx xxxx xxxx xxxxxxxx, xxxxx byla zřízena, xxxxx xxxx zvolený xxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx nebo xxxx xxxxxxxx.
(3) Xxxxxxx xxxxxxxxxx xxxxxx xxxxxx se xxxxxxx xxx xxxxx xxxxxx x xxxxx xx předseda xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx (jeho zástupce), xxxxxxxx xxxxx xxxxxx, xxxxxxxx okresního xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxx čtyři xxxxxxx xxxxxx okresním xxxxxxxx xxxxxxx. Ministr xxxxxxx xxxx pro xxxxx xxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxx xxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxxx výboru xxxx xxxx xxxxxxxx.
(4) Xxxxxxxx xxxxxxxxxx daňová xxxxxx xx zřizuje xxx ministerstvu xxxxxxx x xxxxx xx xxxxxxxx: ministerstev financí, xxxxxxxxxxx a výživy, xxxxxxxxxxxx financí, xxxxxxxxxxx x xxxxxxxxx xxxxxxx x výživy, xxxxxxxx xxxxxxxxx xxxxxx x Xxxxx, xxxxxxxx xxxxxxxxx xxxxxx x Brně x zemské xxxxxxxxxx x Ostravě, xxxxxxxx xxxxxxxxxx xxxxxxxxxxx x Xxxxx a xxxxxxxx xxxxxxxxxx ředitelství x Xxxx, x xx xx jednom xxxxxxxx, x xx xxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx x xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx komise xx zástupce xxxxxxxxxxxx xxxxxxx.
§29
Xxxxxxx xxxxxxxx xxxxxxx (xxxxxxx zemědělským daňovým xxxxxxx) přísluší:
1. v xxxxxxx, kde xxxx xxxxxxxxxxx xxxxxxx xxxxxxxx x pozemnostních xxxxxx, xxxx xxx xxx x xxxxxx xxxxx xxxxxxxx, navrhovati xxxxxxxxx xxxxxxxxx katastrálního xxxxxxx xxxxxxxxxxxxx na katastrální xxxxx xx jednotlivá xxxxxxxxxx xxxxxxxxxxxx na xxxxxxxx dat x xxxxxx úhrnných xxxxxxxxxxxxx xxxxxx podle xxxxxxxxxx xxxxxxxx stavu [§6 xxxx. 19 xxxxxxxx xxxxxxxx ze xxx 23. xxxxxx 1930, x. 64 Xx., xxxx se xxxxxxxx xxxxxxxxx hlavy XX, XXX x XX xxxxxx x xxxxxxxxxx xxxxxxxx x xxxx xxxxxx (xxxxxxxxxxxxx xxxxxx)]. Xxxxxx-xx xxxxxx zemědělská xxxxxx xxxxxx xxxxx xx 31. října xxxxxxxxxx roku, xxxx xxx xxxxx xxxxxx;
2. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2). Xxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx do 31. xxxxx xxxxxxxxxx xxxx; xxxxxx podané xx xxxx lhůtě nemohou xxxx xxxx xx xxxxxxxx xxxx xx xxxxx rok.
§30
Xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx přísluší:
1. navrhovati xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx jiné xxxxxxx xxxxxxx (§8 xxxx. 2). Návrh xxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxx komisi xx 31. xxxxx xxxxxxxxxx xxxx; návrhy xxxxxx xx xxxx xxxxx xxxxxxx míti xxxx na xxxxxxxx xxxx za xxxxx xxx;
2. rozhodovati s xxxxxxxx xxxxxxxxx o xxxxxxxx xxxxx §29 x. 1. Xxxxxxxxxx-xx xxxxxxx zemědělská daňová xxxxxx x návrhu xx 15. prosince xxxxxxxxxx roku, xxxxxxxx x xxx xxxxxxxx xxxx II. xxxxxxx;
3. xxxxxxxxxxx x konečnou xxxxxxxxx o xxxxxxxxx xxxxxxxxxxxx zemědělských xxxxxxxxxxxx xx xxxx xxxxxxx xxxxxxx (§8 odst. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx rozhodného xxxx, xxxxxx xxxxxxxxx xxxx xxxx xx xxxxxxxx xxxx xx xxxxx xxx.
§31
Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx:
1. stanoviti xxxxxxx katastrální xxxxxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxx x případech, xxx xxx xxxxx xxxxxxxx x xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx; xxxxxxxxx-xx xxx xx 30. xxxxxxxxx rozhodného xxxx, stanoví xxx xxxxxxxxxxxx xxxxxxx;
2. xxxxxxxxx xxxxxxxxx v Xxxxxxx xxxxx xxxxxxx xxxxxx xxxxx §9 xxxx. 1; xxxxxxxxx-xx xx xx 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xx xxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxxxxxx xxxxx xxxx, xxxxxxxx xx xxxxx výtěžek xxxxxxxxxx při xxxxxxxxx xxxxxx uvedených x §9 xxxx. 1 xxxxxxxx větší xxx xxx xxxxxxxxx xxxxxxxxx xxxxxx;
3. rozhodovati s xxxxxxxx xxxxxxxxx x xxxxxxxxx jednotlivých katastrálních xxxxx do jiné xxxxxxx oblasti (§8 xxxx. 2); nerozhodne-li xx 15. xxxxxxxx xxxxxxxxxx roku, xxxxxx xxxxxxxxx míti xxxx xx xxxxxxxx xxxx xx xxxxx xxx;
4. xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx výroby x xxxxxxxxxx xxxxxxxx správě xxxxx xxxxx zemědělské xxxx.
§32
Členství x xxxxxxxxxxxx xxxxxxxx xxxxxxxx je xxxxxx xxxxxxx. Xxxxxxx xxxxxxxxxxxx xxxxxxxx komisí xxxx xxxxxxx xxxxxxxxxxx xxxxx zákona, xxxxxxxxx x podle xxxxxxxxxx xxxxxx a xxxxxxx x xxxxxxxxxxx x xxxxxxx x xxxxxx xxxxxxxxx.
§33
Sídla xxxxxxxxx zemědělských xxxxxxxx komisí, xxxxxxx xxx xxxxxx, xxxxx x xxxxx slibu xxxxx komise xxxxxxx xxxxxxx xxxxxxx, xxxxx xxx x xxxxxxx xxx xxxxxxxx zemědělských xxxxxxxx xxxxxx x xxxxxx x xxxxxxxxx xxxxxx, x Xxxxxxx xxxxx.
Xxxxxxxxx x xxxxxxxxx xxxxxxxxxx
§34
(1) Táž osoba xxxx xxxx xxxxxx xx xxxxxxxxxxx domácnosti xxxxx x xxxxxxx xxxxxxxxxx x u xxxxx xxxxxxxxxx xxxxx x jedné daně.
(2) Xxxx-xx xxxxxxxxxx x xxxx ze mzdy xxxxx xxxx xxxxxxxxxx xxxxx xxxxx §7 xxxx xxxxxx xxxxx xxxxx §9 xxxxxx xx xxx 26. xxxxxx 1947, č. 109 Xx., x xxxx ze xxxx, xxxxxx xx býti xx xxxxx xxx xxxxxxx xxxxxxxxxx xxx xxxxx §§13 až 15.
§35
Xxxxxxx financí může
1. xxxx xxxxxxxxxx tabulky xxxxxxxxxx daně xxx xx xx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, tak xx xx xxxxxxx xxxxxx,
2. učiniti xxxxxxxx x xxxxxxxx xxxxxxxxxxxxx x xxxxxxxx, xxx xx xxxxxxxxxx tohoto xxxxxx xxxxx vzniknouti,
3. xxxxxxx xxxxxxxx x xxxxxxxx xxxxxxx xxxxxxx x případech, xxx xx xxxxxxxxxx hospodářství xxxxxxxxx xx xxxxxxxx xxxxxxxxxx xxxx jemu xxxxxxxxx poměru, a
4. xxxxxxxxx xxxxxxxxx x Xxxxxxx xxxxx způsob xxxxxxxxxx xxxxxxxxxx xxxx xx do xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxx xxxxxxx xxxxxxx.
§36
(1) Přiznání x xxxxxxxxxx xxxx xx xxx 1947 jsou xxxxxxx xxxxxx všichni xxxxxxxxxx, xxxxx xxxxxxx xxxxxxxxx daňové xxxxxxxxxx, x xx xx 30. xxxxxx 1948.
(2) Xxxxxxxxxx xxx xx xxx 1947 xxxx xxxxxxx xx xxxx xxxxxxxx splátkách; xxxxx xxxxxxx xx 30. xxxxxx 1948 x xxxxx xx 30. xxxx 1948.
§37
(1) Xxxxxx, xx xxxxxxx xxxxxxx z xxxxxxx xxxxxxxxxxxx hospodářství, xxxxx xx předmětem xxxxxxxxxx xxxx, není xxxxxxxxx xxxxxx xxxxx 1948, základem xxx xxxxxxxx daně důchodové x všeobecné xxxx xxxxxxxxx xxxxx xxxxxx x xxxxxxx xxxxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx.
(2) Pozemky patřící x zemědělskému xxxxxxxxxxxx, xxxxx jest předmětem xxxxxxxxxx xxxx, nejsou xxxxxxxxx xxxxxx xxxxx 1948 xxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxx x xxxxxxx xxxxxx, xx znění xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx. Xxxx-xx xxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxx xxxxx XX xxxxx xxxxxx.
(3) Xxxxx ze dne 21. xxxxx 1946, č. 31 Sb., x xxxx x xxxxxx, xx xxxxxxxxxx počínajíc xxxxx 1947 xx xxxxxx, xxxxx xxxxxxx osoby xxxxxxxxxxx xxxxxxxxxx xxxx xx 31. xxxxxxxx 1946 xx xxxxxxx x xxxxxx xxxxxxxxx x xxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx x xx xxxx vlastní xxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxxxx hospodářství. Xxxxxx x xxxx uvedené x předchozí větě xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxx první, xxxxxx X vládního xxxxxxxx xx xxx 29. xxxxxx 1941, x. 297 Xx., x záznamních xxxxxxxxxxxx xxx xxxxx daňové x xxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxx §2 xxxxxx xxxxxxxx nařízení xx xxxxxxx.
(4) Xxxx xxxxxxxxxx xxxxxxxx (xxxxxxxx daně xxxxxxxxx) xxxxx xxxxxx xx xxx 31. xxxxx 1947, č. 185 Sb., x xxxxxxxxx xxxxxxxxxxx xxxxx x x xxxxxxxxx dávce z xxxxxxxxxx xxxxxxxxx xx xxxxxxx, x xxxx xxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxx xxxxxx (xxxxxx), xxxxx xx xxx x těchto xxxx podroben dani xxxxxxxxx (xxxxxxxx xxx xxxxxxxx daně xxxxxxxxx), xxxxx dotčené xxxxx xxxxxxxxxxx zemědělské xxxx. Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxx §3 xxxx. 1 xxxx. a) xxxxxx x. 185/1947 Xx. xxxxxx xx x těchto xxxxxxxxx x x daně, xxxxx xx xxxxxxxx xx xxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxx, xxxxx poplatník xxx xxxxxxxx xxxx xxxxxxxxx.
§38
(1) Zákon ze xxx 19. xxxxx 1946, č. 30 Sb., x xxxx úpravě xxxxxxxxxxxxxxxx xxxxx x xxxxx xxxxxxxxx xxxx x xxxxxxxx xxxxxxxxxx xxxxxxxx, xx xxxxxxxx takto:
1. x §41 xxxx. 5 xxxx větě xx xxxxxxxx xx xxxxx "... xxxxxxx xxx x obratu", xxxxx xxxxx "nebo xxxxxxxxx xxxxxxxxxx dani",
2. §41 xxxx. 6 xx xxxxxxxx xxxxx - xxxxx - xxxxx tohoto xxxxx" "Xxxxxxxxxx předcházejících xxx xx xxxxxxxxxx na xxxxx podléhající xxxxxxxxxx xxxx, x když xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx nebo xxxxxxxxxx."
(2) Xxxxx xx xxx 14. xxxxx 1920, x. 262 Xx., x dani x xxxx, ve xxxxx xxxxxxxx jej xxxxxxxx a doplňujících, xx doplňuje xxxxx:
1. x §1 odst. 2 xxxx větě xx xxxxxxxx xx xxxxx "... xxxxxxx xxx x obratu" xxxxx slova "xxxx xxxxxxxxx zemědělské xxxx",
2. §1 xxxx. 3 xx xxxxxxxx další - čtvrtou - xxxxx xxxxxx xxxxx: "Xxxxxxxxxx xxxxxxxxxxxxxxx vět xx xxxxxxxxxx na xxxxx podléhající xxxxxxxxxx xxxx, x xxxx xxxxxxxxx také živnost xxxxxxxxx, uzenářskou nebo xxxxxxxxxx."
§39
(1) Xxxxx xxxxxxxxx xxxx xxxxx §105 xxxx. 1 zákona x přímých xxxxxx xx xxxxxxx xxxxxxxxx xxxxxx xxxxx 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx xxxx xxxxxxx oznámiti do 60 dnů xxx xxx xxxxxxxxx tohoto xxxxxx xxxxxxx, které xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, xxx xx xxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxxxx vydá x způsob podání xxxxxxx ministerstvo xxxxxxx.
(3) Xxxxxxxxxx §327 xxxx. 1 xxxx xxxxx xxxxxx x xxxxxxx xxxxxx xx zrušuje; xxxxxxx se xx xxxxxxxxx při xxxxxxxx xxxxxxxxx xxxx xx xxxxx xxx 1947.
§40
V případech xxxxx xxxxxxx neupravených xxxxx xxxxxxx xxxxxxxxxx zákona x xxxxxxx xxxxxx, xx znění xxxxxxxx xxx xxxxxxxx a xxxxxxxxxxxx; xxxxx xxx x poplatek x xxxxxxxx, xxxxx obdobně xxxxxxxxxx xxxxxx č. 31/1946 Sb.
§41
Xxxxx xxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx; xxxxx xxxx xxx xxxxxxxxxxx xxx xx xxxx za xxx 1947; provede jej xxxxxxx xxxxxxx.
Xx. Xxxxx x. x.
Xxxxxxxx x. x.
Xx. Xxxxxxxx v. x.
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku všech xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Kčs | 20 Xxx | 25 Xxx | 30 Kčs |
| v ha | činí 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 výměře xxxxx xxxxxxx xxx 50 xx činí zemědělská xxx xx každý xxxxx xxxxxx Xxx: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 35 Xxx | 40 Kčs | 45 Xxx | 50 Kčs | 55 Xxx | 60 Xxx |
| x ha | činí 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 xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Xxxxxxx xxxxxxxxxx xxxx xxx řepařskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx pozemků | 65 Xxx | 70 Xxx | 75 Xxx | 80 Xxx a xxxx |
| x xx | xxxx zemědělská xxx Xxx: | |||
| 1 | 120 | 130 | 130 | 130 |
| 2 | 370 | 390 | 400 | 410 |
| 3 | 690 | 720 | 740 | 760 |
| 4 | 1.070 | 1.100 | 1.130 | 1.170 |
| 5 | 1.490 | 1.540 | 1.590 | 1.640 |
| 6 | 1.920 | 2.000 | 2.070 | 2.150 |
| 7 | 2.400 | 2.490 | 2.570 | 2.670 |
| 8 | 2.900 | 3.020 | 3.130 | 3.240 |
| 9 | 3.410 | 3.550 | 3.700 | 3.840 |
| 10 | 3.960 | 4.130 | 4.300 | 4.460 |
| 11 | 4.510 | 4.730 | 4.940 | 5.150 |
| 12 | 5.140 | 5.380 | 5.610 | 5.840 |
| 13 | 5.760 | 6.060 | 6.350 | 6.640 |
| 14 | 6.470 | 6.800 | 7.110 | 7.440 |
| 15 | 7.170 | 7.560 | 7.950 | 8.320 |
| 16 | 7.960 | 8.390 | 8.800 | 9.240 |
| 17 | 8.740 | 9.240 | 9.740 | 10.220 |
| 18 | 9.610 | 10.160 | 10.690 | 11.250 |
| 19 | 10.490 | 11.110 | 11.740 | 12.350 |
| 20 | 11.440 | 12.140 | 12.800 | 13.500 |
| 21 | 12.430 | 13.180 | 13.960 | 14.720 |
| 22 | 13.170 | 14.320 | 15.140 | 16.000 |
| 23 | 14.560 | 15.460 | 16.420 | 17.340 |
| 24 | 15.690 | 16.720 | 17.720 | 18.760 |
| 25 | 16.890 | 17.970 | 19.120 | 20.230 |
| 26 | 18.110 | 19.350 | 20.550 | 21.780 |
| 27 | 19.430 | 20.730 | 22.070 | 23.400 |
| 28 | 20.760 | 22.220 | 23.640 | 25.090 |
| 29 | 22.200 | 23.730 | 25.290 | 26.860 |
| 30 | 23.650 | 25.340 | 27.000 | 28.700 |
| 31 | 25.190 | 26.990 | 28.800 | 30.630 |
| 32 | 26.780 | 28.710 | 30.660 | 32.620 |
| 33 | 28.430 | 30.520 | 32.600 | 34.730 |
| 34 | 30.160 | 32.370 | 34.620 | 36.860 |
| 35 | 31.900 | 34.320 | 36.680 | 39.070 |
| 36 | 33.780 | 36.290 | 38.820 | 41.310 |
| 37 | 35.660 | 38.360 | 40.970 | 43.580 |
| 38 | 37.630 | 40.420 | 43.170 | 45.880 |
| 39 | 39.620 | 42.550 | 45.380 | 48.220 |
| 40 | 41.640 | 44.670 | 47.640 | 50.560 |
| 41 | 43.690 | 46.840 | 49.900 | 52.950 |
| 42 | 45.750 | 49.030 | 52.210 | 55.340 |
| 43 | 47.850 | 51.240 | 54.530 | 57.720 |
| 44 | 49.960 | 53.470 | 56.830 | 60.090 |
| 45 | 52.110 | 55.700 | 59.130 | 62.440 |
| 46 | 54.260 | 57.920 | 61.410 | 64.790 |
| 47 | 56.400 | 60.140 | 63.680 | 67.100 |
| 48 | 58.540 | 62.330 | 65.930 | 69.400 |
| 49 | 60.670 | 64.530 | 68.170 | 71.660 |
| 50 | 62.780 | 66.690 | 70.380 | 73.910 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx nad 50 xx činí xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Xxxxxxx xxxxxxxxxx xxxx xxx obilnářskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx 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 všech xxxxxxx xxx 50 ha xxxx xxxxxxxxxx xxx xx xxxxx další xxxxxx Xxx: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 30 Xxx | 35 Kčs | 40 Xxx | 45 Xxx | 50 Xxx |
| x xx | xxxx xxxxxxxxxx daň Xxx: | ||||
| 1 | - | - | - | - | - |
| 2 | 200 | 210 | 220 | 220 | 230 |
| 3 | 370 | 380 | 400 | 420 | 430 |
| 4 | 550 | 580 | 600 | 620 | 640 |
| 5 | 750 | 800 | 840 | 880 | 910 |
| 6 | 970 | 1.020 | 1.070 | 1.110 | 1.160 |
| 7 | 1.170 | 1.250 | 1.320 | 1.390 | 1.450 |
| 8 | 1.410 | 1.490 | 1.580 | 1.660 | 1.730 |
| 9 | 1.630 | 1.730 | 1.830 | 1.940 | 2.040 |
| 10 | 1.850 | 1.990 | 2.120 | 2.240 | 2.350 |
| 11 | 2.100 | 2.250 | 2.390 | 2.530 | 2.660 |
| 12 | 2.340 | 2.510 | 2.680 | 2.840 | 3.000 |
| 13 | 2.580 | 2.790 | 2.980 | 3.160 | 3.340 |
| 14 | 2.840 | 3.070 | 3.280 | 3.480 | 3.690 |
| 15 | 3.110 | 3.350 | 3.580 | 3.820 | 4.050 |
| 16 | 3.360 | 3.630 | 3.910 | 4.170 | 4.410 |
| 17 | 3.630 | 3.940 | 4.230 | 4.500 | 4.800 |
| 18 | 3.910 | 4.240 | 4.550 | 4.880 | 5.210 |
| 19 | 4.180 | 4.530 | 4.910 | 5.270 | 5.610 |
| 20 | 4.460 | 4.870 | 5.270 | 5.650 | 6.040 |
| 21 | 4.760 | 5.210 | 5.630 | 6.070 | 6.500 |
| 22 | 5.070 | 5.550 | 6.020 | 6.500 | 6.960 |
| 23 | 5.380 | 5.890 | 6.430 | 6.930 | 7.430 |
| 24 | 5.690 | 6.270 | 6.830 | 7.380 | 7.950 |
| 25 | 6.030 | 6.650 | 7.240 | 7.860 | 8.460 |
| 26 | 6.380 | 7.030 | 7.690 | 8.350 | 8.970 |
| 27 | 6.730 | 7.430 | 8.150 | 8.830 | 9.530 |
| 28 | 7.070 | 7.860 | 8.600 | 9.370 | 10.120 |
| 29 | 7.440 | 8.280 | 9.080 | 9.910 | 10.690 |
| 30 | 7.840 | 8.710 | 9.590 | 10.450 | 11.320 |
| 31 | 8.230 | 9.160 | 10.100 | 11.020 | 11.960 |
| 32 | 8.620 | 9.630 | 10.610 | 11.620 | 12.600 |
| 33 | 9.030 | 10.110 | 11.160 | 12.230 | 13.270 |
| 34 | 9.470 | 10.580 | 11.730 | 12.830 | 13.980 |
| 35 | 9.910 | 11.090 | 12.290 | 13.490 | 14.690 |
| 36 | 10.340 | 11.620 | 12.860 | 14.160 | 15.400 |
| 37 | 10.780 | 12.150 | 13.490 | 14.830 | 16.190 |
| 38 | 11.270 | 12.680 | 14.120 | 15.520 | 16.970 |
| 39 | 11.760 | 13.240 | 14.750 | 16.260 | 17.750 |
| 40 | 12.250 | 13.840 | 15.380 | 17.010 | 18.590 |
| 41 | 12.740 | 14.420 | 16.080 | 17.750 | 19.460 |
| 42 | 13.260 | 15.010 | 16.780 | 18.540 | 20.320 |
| 43 | 13.810 | 15.630 | 17.480 | 19.360 | 21.200 |
| 44 | 14.350 | 16.280 | 18.190 | 20.170 | 22.150 |
| 45 | 14.900 | 16.940 | 18.970 | 20.990 | 23.090 |
| 46 | 15.450 | 17.590 | 19.730 | 21.890 | 24.040 |
| 47 | 16.050 | 18.260 | 20.500 | 22.790 | 25.060 |
| 48 | 16.660 | 18.980 | 21.300 | 23.680 | 26.090 |
| 49 | 17.260 | 19.700 | 22.150 | 24.600 | 27.130 |
| 50 | 17.860 | 20.420 | 22.990 | 25.590 | 28.190 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Kčs: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 55 Xxx | 60 Xxx | 65 Xxx | 70 Kčs 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 pozemků xxx 50 xx xxxx zemědělská xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Xxxxxxx zemědělské xxxx xxx xxxxxxxxxxxxx oblast
| Při xxxxxxx výměře | při průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Kčs |
| v xx | xxxx zemědělská daň Xxx: | |||
| 1 | - | - | - | - |
| 2 | 80 | 100 | 110 | 120 |
| 3 | 180 | 200 | 220 | 240 |
| 4 | 260 | 300 | 340 | 370 |
| 5 | 370 | 440 | 490 | 530 |
| 6 | 480 | 560 | 620 | 690 |
| 7 | 590 | 690 | 790 | 880 |
| 8 | 700 | 850 | 960 | 1.060 |
| 9 | 830 | 990 | 1.120 | 1.250 |
| 10 | 940 | 1.130 | 1.310 | 1.460 |
| 11 | 1.060 | 1.290 | 1.490 | 1.660 |
| 12 | 1.170 | 1.450 | 1.670 | 1.870 |
| 13 | 1.300 | 1.610 | 1.850 | 2.100 |
| 14 | 1.420 | 1.750 | 2.060 | 2.320 |
| 15 | 1.540 | 1.920 | 2.250 | 2.540 |
| 16 | 1.650 | 2.090 | 2.440 | 2.780 |
| 17 | 1.760 | 2.250 | 2.640 | 3.020 |
| 18 | 1.880 | 2.410 | 2.850 | 3.250 |
| 19 | 2.010 | 2.560 | 3.060 | 3.480 |
| 20 | 2.130 | 2.740 | 3.270 | 3.740 |
| 21 | 2.250 | 2.910 | 3.470 | 4.000 |
| 22 | 2.360 | 3.080 | 3.690 | 4.250 |
| 23 | 2.480 | 3.250 | 3.910 | 4.490 |
| 24 | 2.590 | 3.420 | 4.130 | 4.770 |
| 25 | 2.720 | 3.590 | 4.340 | 5.050 |
| 26 | 2.840 | 3.770 | 4.550 | 5.330 |
| 27 | 2.970 | 3.950 | 4.800 | 5.610 |
| 28 | 3.090 | 4.130 | 5.040 | 5.890 |
| 29 | 3.210 | 4.300 | 5.280 | 6.210 |
| 30 | 3.320 | 4.480 | 5.520 | 6.520 |
| 31 | 3.440 | 4.660 | 5.760 | 6.830 |
| 32 | 3.560 | 4.860 | 6.020 | 7.130 |
| 33 | 3.690 | 5.060 | 6.290 | 7.470 |
| 34 | 3.810 | 5.250 | 6.560 | 7.810 |
| 35 | 3.940 | 5.450 | 6.830 | 8.160 |
| 36 | 4.060 | 5.640 | 7.090 | 8.500 |
| 37 | 4.190 | 5.840 | 7.370 | 8.840 |
| 38 | 4.310 | 6.060 | 7.670 | 9.220 |
| 39 | 4.430 | 6.270 | 7.970 | 9.610 |
| 40 | 4.550 | 6.490 | 8.260 | 9.990 |
| 41 | 4.690 | 6.710 | 8.560 | 10.370 |
| 42 | 4.830 | 6.920 | 8.850 | 10.750 |
| 43 | 4.960 | 7.130 | 9.180 | 11.170 |
| 44 | 5.100 | 7.360 | 9.510 | 11.590 |
| 45 | 5.240 | 7.600 | 9.840 | 12.020 |
| 46 | 5.370 | 7.840 | 10.170 | 12.440 |
| 47 | 5.500 | 8.080 | 10.490 | 12.860 |
| 48 | 5.640 | 8.320 | 10.820 | 13.320 |
| 49 | 5.770 | 8.560 | 11.190 | 13.790 |
| 50 | 5.920 | 8.810 | 11.550 | 14.260 |
| Xxx xxxxxxx výměře xxxxx xxxxxxx nad 50 ha xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx oblast
| Při xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx pozemků | 25 Xxx | 30 Xxx | 35 Xxx | 40 Xxx x xxxx |
| x ha | činí xxxxxxxxxx xxx Kčs: | |||
| 1 | - | - | - | - |
| 2 | 130 | 140 | 150 | 150 |
| 3 | 250 | 260 | 270 | 280 |
| 4 | 400 | 430 | 450 | 480 |
| 5 | 570 | 600 | 630 | 670 |
| 6 | 750 | 810 | 860 | 910 |
| 7 | 950 | 1.020 | 1.080 | 1.140 |
| 8 | 1.140 | 1.240 | 1.330 | 1.420 |
| 9 | 1.380 | 1.490 | 1.590 | 1.680 |
| 10 | 1.600 | 1.720 | 1.840 | 1.970 |
| 11 | 1.820 | 1.980 | 2.140 | 2.280 |
| 12 | 2.070 | 2.250 | 2.420 | 2.570 |
| 13 | 2.320 | 2.510 | 2.710 | 2.910 |
| 14 | 2.560 | 2.810 | 3.030 | 3.240 |
| 15 | 2.820 | 3.090 | 3.330 | 3.570 |
| 16 | 3.090 | 3.370 | 3.650 | 3.930 |
| 17 | 3.350 | 3.670 | 3.990 | 4.280 |
| 18 | 3.620 | 3.990 | 4.320 | 4.640 |
| 19 | 3.910 | 4.290 | 4.660 | 5.050 |
| 20 | 4.190 | 4.600 | 5.030 | 5.440 |
| 21 | 4.470 | 4.950 | 5.410 | 5.840 |
| 22 | 4.770 | 5.290 | 5.770 | 6.290 |
| 23 | 5.090 | 5.630 | 6.190 | 6.730 |
| 24 | 5.400 | 6.000 | 6.600 | 7.170 |
| 25 | 5.710 | 6.380 | 7.010 | 7.660 |
| 26 | 6.050 | 6.760 | 7.450 | 8.150 |
| 27 | 6.400 | 7.140 | 7.910 | 8.650 |
| 28 | 6.750 | 7.560 | 8.370 | 9.160 |
| 29 | 7.090 | 7.990 | 8.830 | 9.720 |
| 30 | 7.460 | 8.410 | 9.330 | 10.260 |
| 31 | 7.850 | 8.830 | 9.850 | 10.810 |
| 32 | 8.240 | 9.300 | 10.360 | 11.420 |
| 33 | 8.620 | 9.770 | 10.870 | 12.030 |
| 34 | 9.020 | 10.250 | 11.440 | 12.630 |
| 35 | 9.450 | 10.710 | 12.010 | 13.270 |
| 36 | 9.880 | 11.230 | 12.580 | 13.950 |
| 37 | 10.310 | 11.760 | 13.160 | 14.620 |
| 38 | 10.740 | 12.280 | 13.790 | 15.280 |
| 39 | 11.210 | 12.800 | 14.420 | 16.020 |
| 40 | 11.690 | 13.360 | 15.040 | 16.760 |
| 41 | 12.160 | 13.940 | 15.700 | 17.490 |
| 42 | 12.630 | 14.520 | 16.390 | 18.250 |
| 43 | 13.130 | 15.090 | 17.080 | 19.060 |
| 44 | 13.650 | 15.710 | 17.760 | 19.870 |
| 45 | 14.180 | 16.340 | 18.490 | 20.680 |
| 46 | 14.700 | 16.980 | 19.250 | 21.540 |
| 47 | 15.230 | 17.610 | 20.010 | 22.420 |
| 48 | 15.800 | 18.270 | 20.760 | 23.310 |
| 49 | 16.380 | 18.970 | 21.560 | 24.190 |
| 50 | 16.950 | 19.670 | 22.390 | 25.150 |
| Při xxxxxxx xxxxxx všech xxxxxxx nad 50 xx činí zemědělská xxx xx xxxxx xxxxx hektar Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Tabulka zemědělské xxxx xxx xxxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Kčs | 20 Xxx | 25 Xxx | 30 Xxx |
| x ha | činí xxxxxxxxxx daň 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 xxxxx xxxxxxx xxx 50 xx činí zemědělská xxx za xxxxx xxxxx xxxxxx Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx všech pozemků | při xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | Xxx xxxxxxx xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | ||
| x xx | 35 Xxx | 40 Xxx a xxxx | x ha | 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 xxx xx každý xxxxx xxxxxx Xxx: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Právní xxxxxxx x. 49/1948 Xx. xxxxx xxxxxxxxx xxxx 14.4.1948.
Xx xxx uzávěrky xxxxxx xxxxxxx xxxxx měněn x doplňován.
Právní xxxxxxx x. 49/1948 Sb. xxx xxxxxx právním xxxxxxxxx č. 77/1952 Sb. s xxxxxxxxx od 22.12.1952.
Xxxxx xxxxxxxxxxxx právních norem xxxxxx právních xxxxxxxx x odkazech xxxx xxxxxxxxxxxxx, xxxxx xx xxxx xxxxxx derogační xxxxx xxxxx uvedeného xxxxxxxx předpisu.