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 dne 21. xxxxxx 1948
x xxxxxxxxxx xxxx
Xxxxxxxxxxx Xxxxxxx shromáždění xxxxxxxxx Československé usneslo xx xx tomto xxxxxx:
Xxxxxx povinnost
§1
(1) Zemědělské xxxx podléhají fysické xxxxx, xxxxx provozují xx vlastní účet xxxxxxxxxx xxxxxxxxxxxx xx xx xxxxxx xxxxxxxx xxxxxxx pozemků x xxxxxxxxxxxx výtěžkem.
(2) Xxxxxxxxx-xx xxxxxxxxxx hospodářství xx xxxxxxx xxxx xxxxxxxxxx xxxxxxx osoba, podléhá xxxxxxxxxx dani jen, xxxxxxx-xx v xxx xxxxxx x xxxx xxxxx xxxxxxxxxx xxx xxxxx, pokud nestačí - xxxxx v xxxxxxxxxxx hospodářství xxxx xxxxxxxxxx - xx xxxxxxx práce. Tato xxxxxxxx xxxxxx býti xxxxxxx x xxxx xx 21 xxx xxxx x x xxxx, které x xxxxxxxxxxx hospodářství xxxxxxx xxxxxxxxx xxx xxxxx, xxxxx, invaliditu xxxx xxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx xxx x xxxxxxxxxxxxxx xxxxxx.
(3) Xxxxxxxxx-xx zemědělské hospodářství xxxx xxxx xxxxxxxxx xxxx xxxxxxxx xx xxxxxxx xxxx (xx xx. manželé), xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. Xxx xxx xxxx xxxx splněna u xxxxx podmínka xxxxxxxxx x xxxxxxxx 2; xxxxxxx tam xxxxxxxxx xxxxx xxxxxxx. X xxxxxxx (druha x xxxxxx) xx xxxxxxxxxxx, xxxxxx-xx xxxxx xxxxxxxxx, xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx na xxxxxxx xxxx.
(4) Xxxxxxxxxxx (xxxxxxxxxxx) xxxxxxxxxxx xx xxxxxxxx xxx, xxxx xx xxxxxxxxxx xxx xx živu.
§2
(1) Xxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxx xxxxx xxxxxxxxxxx xxxxxxxx a xxxx, xxxxx xxxxx xxxxxxxxxxx xxxxx x xxxxxx trvale xxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxx, x výjimkou xxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxx a xxxxxxxxx vkladů.
(2) Xxxxxxxxx-xx xxxxx xxxxxxx x §1 xxx nebo xxxx zemědělských hospodářství, xxxxxxxx xx všechny xx jedno xxxxxxxxxx xxxxxxxxxxxx.
§3
K provozu zemědělského xxxxxxxxxxxx xxxxx xxx:
1. xxxxxxxx výroba, pokud xx xxxxxxxx xx xxxxxxxxxx xxxxxxx vlastního xxxxxxxxxxxx a xxxxx xxxxxx xxxxxx není xxxxxxxxx a převážně xxxxxxxxxxx xxxxxxxxxxxx průmyslovými xxxxxxx (pilami, xxxxx, xxxxxxxxx, pivovary, lihovary, xxxxxxxxx x xxx.) xxxx v xxxxx xxxxxxx xxxx provozována xx živnostensku x xxxxxxxxxxx závodě (v xxxxxxxxxx, xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxxx, xxxxxxxxxxxxx xxxxxxx x xxx.);
2. xxxxxxxx xxxxxxxx xxxxxxxxxxx xxxx, xxxxx nedochází k xxxxxxx zpracování, xx xxxxxxxx xxxxxxxxx xxx x. 1;
3. xxxxxx xxxxxxx xxxxxxxxx zemědělského xxxxxxxxxxxx, xxxxxxxxx prodej x drobném, xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxx nebo xxxxxxxxxxx xxxxxx otevřených x xxxxxxxx x xxxxxxxxx xxxxx;
4. xxxxxxxx xxxxxxxxxx (xxxxxxxxxxx, orání xx xxxx, tření lnu x xxx.), xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx x xxxxxxx po xxxxxxxxxxxx.
§4
Xxxxxxxxxxx, xxx xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx xxxx xxxxxxx, xxxxxxxxxx xx xxxxxxxx xx xxxxxxxxxxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxx.
§5
Xxxxxx-xx xx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx hospodářství (§§1 xx 4) xx xxxxxxxxxx xxxxxxxxxxx xxxxx zemědělských xxxxxxxxxxxx xx společenstvo (družstvo) xxxx xxxx svépomocné xxxxxxxx x neuzavřeným xxxxxx členů, xxxxxxxxx xxxxxxxxxx xxxx xxx, xxxx by xxx xxxxxxxxxx xxxxxxxxxxxx provozovali xxxxxxxxxx xx xxxxxxx xxxx.
§6
Zdaňovací období
Daň se xxxxxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxx xxx xx xxxx uplynutí.
Daňové xxxxx
§7
(1) Xxx xx vyměřuje částkou xxxxxxxx x tabulkách xxxxxxxxxxx x xxxxxx xxxxxx.
(2) Xxx xxxxxxxxx xxxx jsou rozhodné:
1. xxxxxxx oblast (xxxxxxxx, xxxxxxxxxx, bramborářská xx xxxxxxxxxxx), xx xxxxx xxxx xxxxxxxxxx hospodářství xxxx jeho největší xxxx, x
2. xxxxxxx xxxxxx xxxxx pozemků x xxxxxxxxxxxx xxxxxxxx x xxxxxx xxxxxxxx xxxxxxxxxxx výtěžek xxxxx xxxxx dne 30. xxxxxx xxxxxxxxxx roku.
§8
(1) Pro xxxxxxxx, xx které xxxxxxx xxxxxxx leží zemědělské xxxxxxxxxxxx, xxxxx xxxxxx xxxxxxxx, xxxxx xx xxxxxx xxxxxxxxxx výrobní xxxxxxx.
(2) Xxxxxxxxxx xxxxxxxxxxx xxxxx, xx xxxxxxx xxxxxxxxxx zemědělská hospodářství, xxxxx xxxx xxxx xxxxxxxxx (§31 x. 3 a §30 x. 3) do xx výrobní oblasti, xxxxxx výrobním xxxxxxxxx xxxx xxxxxxxxxxxxx území, xx případě xxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxxxxxx xxxxxxxx.
§9
(1) Xxx xxxxxxxxx xxxxxxx xxxxxx všech xxxxxxx x katastrálním xxxxxxxx xxxxxxxxxx se xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx chmele, xxxxx xxxx, xxxxxx xxxx xxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxxxx (zelinářskému x xxxxxxxxx), xxxxxxxxxxx, ovocnictví x xxxxxxxxxxxx xxxxxxxx, xxxxx xx xxxxxxx xxxxxxxx uvedeným v §31.
(2) Xxxxxxxx xxxxxxxxxxx xxxxxxx xx xxxxxx, xxxx-xx se xxxxxxx xxxxxxxxxxx xxxxxxx všech xxxxxxx xxxxxx skutečnou xxxxxxx x hektarech.
(3) Xxx xxxxxxxxx celkové xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx x xxxxxx xxxxxxxxx xxxxxxxxxxxxx výtěžku xx xxxxxxxx x k xxxx ležící ladem.
§10
(1) Xxx xx xxxxxxxxx sníží, xxxx-xx x xxxxxxxxxxx hospodářství xxxxxx xxxxxxx věnovaných xxxxxxxxx xxxx xxx 15 % xxxxxxx xxxxxx xxxxx pozemků x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxx xxx xxxxxxx xxxx xxxxx xxxxxxxx 1 xxxxxxx xxxxxxx xxxxxxx x Xxxxxxx xxxxx.
§13
(1) Xxxxxxxxxxx uvedeným x §1 xxxx. 2 se daň xxxxx:
1. x 480 Xxx xx xxxxxxx xxxxx xxxxxxx založené xxxxxxxxxxx xxxx skutečným xxxxxxxxxx,
2. x 480 Xxx na xxxxx xxxx,
3. x 540 Xxx na xxxxx xxxx,
4. o 600 Xxx xx xxxxx x xx xxxxx xxxxx xxxx a
5. x 480 Xxx xx xxxxxxx x xxxxxx.
(2) Xxxxx xxxxxxxx 1 xx xxxxxxxx:
x) x xxxxxxx xxxxx xxxxxxx x u xxxxxxxxxxx xxxx xxx x těm, které xxxx x xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, x
x) x xxxxxxxxx xxxx a x xxxxxx x xxx, xxxxx jsou x xxxxxxxxxxxx xxxxxxxxxx.
(3) Xxxxxx xxxx děti xxxxxxxx xx xxx xxxxxxx, xxxxxxxxxx, pastorkové x xxxxxxxxx.
(4) Stejně xxxx xxxx xx posuzují xxx xxxxxxxxx xxxxxxxxxx, xxxxxxxxx synovci a xxxxxxxxx neteře xxxxxxxxxx xxxx xxxx manželky (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(5) Stejně xxxx xxxxxx se xxxxxxxx xxx prarodiče, xxxxxxxxx xxxxxx, xxxxxxxx, xxxxxx, xxxxxx, xxxxx x xxxxxx xxxxxxxxxx xxxx jeho manželky (xxxxxxx), jsou-li v xxxx xxxxxxxxxx.
(6) Xxxxxx xxxx rodiče xx xxxxxxxx xxx zletilí xxxxxxxxxx, zletilí xxxxxxx x xxxxxxx xxxxxx xxxxxxxxxx xxxx jeho xxxxxxxx (xxxxxxx), jsou-li xxxxx neschopni x x xxxx xxxxxxxxxx.
(7) Xxxxx, xx xxxxx xx xxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxx, xxxxxxxx se xxxx xxxx příslušníci xxxxxxxxxx.
(8) Xxxxxxxxxx xxxxxxxxxx xxxx s xxxxxxxxxxx xx spotřebním xxxxxxxxxxxx, xxxxx-xx xx xxxx xxxxxxx potřeby x xxxxx xxxxxxxxxx a xxxxxxxx z xxxxxx xxxxxxxxxx. Xxxxxxxxx společenství xxxx xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx. Xxx xxxxx xxxx však xxxx xxxxxx xx příslušníka xxxxxxxxxx pouze x xxxxxxx xxxxxxxxxx.
(9) Příslušník xxxxxxxxxx je x xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx-xx xxxx hradí-li xx xxxxxxxxx xxxxxxxx xxx, xxxxxx x ošacení. Xxxxxxxxxxx xx rozumí xxx xxxxxxxxxxx výměnku. X xxxxxxxxxx xxxxx, xx-xx xxxxxxxxxx - xxxxxxxxx xxxxxxxxx - xxxxxxx xxxxxx, xxxxxxxxxxx x xxxx výživě.
(10) Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxx nebo xxx, xxxxx xxxxxx xxxxxx x xxxxxxxx (xxxxxxxxx) xx xxxxxxxx domácnosti, xxxxx xx xxx x 480 Xxx, xxxx-xx xxxxx na xxxxxxx xxxx xxxxx xxxxxxxx 1 x. 2.
(11) Xxxxxxxxxxx, kteří xxxxxxxxx xxxxxxx xxx xxxx, t. j. xxxx je x xxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxx roku, xxxxx xx xxx x 480 Kčs, xxxxxx-xx xxxxx xx xxxxxxxx xxxx xxxxx xxxxx xxxxxx x xxxx xxxxx předcházejících xxxxxxxx. Xxxxxxx do xxxxxxxxxx xxxx xxxxxxx, xxxxxxxx se děti xxxxx xxxxxxx obětmi xxxxxxx, xxxxxxxxx xxxx xxxxxx xxxxxxxxx.
§14
Xxxxxxxxx-xx zemědělské xxxxxxxxxxxx xxxx jednotlivé xxxxxxx xxxxx (§1 xxxx. 2)
x) xxxxxxx xxxxxxxx x xxxxx xxxx xxxxx xxxxxxx války, xxxxx mají xxxxx xx xxxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxx xxx poškození xxxxxx xxxx těla,
b) xxxxxxxx (xxxxxxxxx) invalidé a xxxxxxx xxxxxxxx invalidé, xxxx xxx xxxxxxxxx xxxxxx xxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxx xxxx xxxxx předpisů x xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxx
x) xxxx xxxxx xxxxxxx nebo xxxxxxx xxxxx (xx xx. nevidomí, xxxxxxxxx x xxx.), xx xxxxxxx xxxxxxxxxx, na xxxxx jsou odkázáni xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxx,
xxxxx xx xxx xxx xxx xxxxxx xxxxxxxxxx xx 20 % xx xx 44 % xxxxxx o 480 Kčs x xxx xxxxxx invalidity xxxx 44 % x 960 Xxx. Xxx xxx xx xxxxxxxxxxx, xx xxxxxx xxxxxxxxxx x invalidů, xxxxxxxxxxxx xxxxxxx x xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx zemědělské hospodářství xxxx jednotlivé xxxxxxx xxxxx (§1 odst. 2) xxxxx xxxx xxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxxxxxx (zákon xx dne 24. xxxxxxxx 1919, č. 462 Xx., o xxxxxxxxxxxx míst xxxxxxxxxx) x příslušnících xxxxxxxxx xxxx za xxxxxxxxxx (xxxxx xx dne 19. xxxxxxxx 1946, č. 255 Sb., o xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx x xxxxxxxxx x x xxxxxxxxx jiných účastnících xxxxxxxxx boje xx xxxxxxxxxx), xx obětech xxxxxxxx událostí a xxxxxxx, xxxxxx xxxx xxxxxxxxx xxxxxxxxx, xxxxx xx jim xxx x 480 Xxx.
§19
Sleva xx xxxx
(1) Xxx xx xxxxxxxxx xxxxx xxx zvláštní xxxxxx, xxxxx xxxxxxxxxx (§1 odst. 2) xxxxxxxxx zatěžují, xxxxx xxxxxxxxxxxx snížení xxxx xxxxx §§13 xx 15.
(2) Xx xxxxxx xxxxxxxx poměry xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx, x nimž je xxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx x xxxxx xxxxxxxxx xxxx xxxxxxxx nebo x xxxxx xxxxxxx xx xxxxxxx stupně x nemajetných osob xxxxxxxxxxxx xx xxxxxxx xxxxxx, xxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx x xxxxxxx pohromy.
(3) Obdobně xx xxxxx xxx xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx-xx podmínky xxxxxxx x xxxxxxxxxx 1 x 2 xxxxxxx x xxxx, xxxxx xxxxxxxxx xxxxxxxxxx hospodářství xxxxxxxx na xxxxxxx xxxx.
(4) Xxxxxxxx pro xxxxxxxxx xxxxxxxxx xxxxx xxxxxxx ministr xxxxxxx x Úředním xxxxx.
(5) X xxxxx xxxxx xxxxxx x přiznání.
Xxxxxxx a xxxxx xxxxxx xxxxxxxxxx
§20
(1) Xxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxx xxxxx, x xxxx zemědělské xxxxxxxxxxxx xxxxxx provozovati. Xxx se xxxx xxxxxxxx, jestliže xxxxx 30. června xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(2) Xxxxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx končíc xxxxx, x němž xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx provozovati. Xxx xx xxxx xxxxxxxx, xxxxxxxx xxx 30. června xxxxxxxxxx xxxxxxxxxxxx neprovozovali.
(3) Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxx xxx, xx xxxxxx obhospodařovaných pozemků xxxxxxxxxxx 50 ha, xxxxx xx xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xx ten xxx, x němž zemědělské xxxxxxxxxxxx xxxx rozšířeno.
§21
(1) Xxx xxxxx xxxx xxxxxxxx provozovati xxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxx ohlásiti to xxxxxxxxx berní správě xx 30 dnů. Xxxxxxxxx xxxx povinni xxx xxxxxxxx, x xx xx 30 xxx po xxxxxxxxx (xxxxxxxxx) pozůstalosti.
(2) Opomenutí xxxxxxxx xxxx xxxx xxxxxxxxxx, xxxxxxxxx-xx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxx pokutou xx 5.000 Kčs, x xx x opětovně.
§22
Splatnost xxxx
(1) Xxxxxxxxx xx xxxxxxx xx xxx sám xxxxxxxxx x xxxxxxxxx xx xxxxxxxxxxx xxxxxxx xxxxx xx 31. ledna xx xxxxxxxx xxxxxxxxxx xxxx.
(2) Xxxxxx-xx xxx xxxxxxxxx xxxx, xx xxxxxxx xxxxxxx, xxxx-xx xxxxxxxxxx xxxx než 2.000 Xxx, zaplatiti 2 % xxxxxxxx x xxxxxxxx x xxxxxxxxxx x 31. xxxxx, 30. xxxxx, 31. xxxxxxxx x 31. xxxxx.
§23
Spolu x xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx xxxxx společnou x xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxx xxx xxxxx x xxxx, xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
§24
Xxxxxxxx
(1) Xxxxx, kdo xx xxxxxxx xxxxxxx xxxxxxxxxxx xxx, xxxx xxxxxxx xxxxxx xxxxxxxxxx xx 31. xxxxx xxxxx správě xxxxxxxx x xxxxx okolnostech xxxxxxxxxx xxx xxxxxxxx xxxx xx xxxxxxxx xxx. Xxxx xx xx povinen xxxxxx xxxxxxxx každý, kdo xxxx berní xxxxxxx x xxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx x xxxxxx xxxx xxxxxx stanoví xxxxxxxxxxxx financí.
(2) Xxxxxx-xx xxxxxxxxx přiznání xxxx, xxxx xxxx daň xxxxxxx xx o 10 %; xxxxxxx xx splatné xx 60 dnů xxx xxx vyložení xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx výboru.
§25
Xxxxxx xxxxxxxxxxx
(1) K xxxxxxxx xxxxxxxxxx daně xx xxxxxxxxx xxxxx xxxxxx, x jejímž xxxxxx xxx xxxxxxxxx xxxxxxxx (xxxxx) xxxxxx xxxxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxx berní xxxxxx xxxxxx podle xxxxxxxx (sídla) xxxxxxxxxxxx, xx xxxxxxxxx xxxxx xxxxxx, x jejímž xxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, xx případě xxxx největší část. Xxxxx-xx xxxxxx xxxxxxxxxxx xxxxxx ani xxxxx xxxxxxxx, určí ji xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxxxx 1 xxxxx xxxxxxx xxx xxxxxx xxxxxx xxxxxxxxxxxx berního úřadu x xxxxxxxx xxxxxxxxx xxxxxx (místní xxxxxxxxxx xxxxxx xxxxxx).
§26
Xxxxxxxxxx x xxxxxxxx xxxx
(1) O xxxxxxxx xxxx xxxxxxxx xxxxx xxxxxx xxxxxxxxxx hromadně xxxxxxxxxxxxxxx místního xxxxxxxxx xxxxxx předpisným seznamem. Xxxxxx xxxxxx místní xxxxxxx xxxxx do 7 xxx xx xxxxxx x xxxxxxxxx xxxxxxxxxx xx xxxx 30 xxx.
(2) Xxxxxxx x dobu xxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxxxx xx xxxxxx tabuli xxxx xxxxx xxxxxxxx x xxxxx xxxxxxxx.
(3) Xx seznamu potvrdí xxxxxx xxxxxxx xxxxx xxxx xxxxxxxx x xxxxx jej xxxxx xxxxxx.
§27
Xxxxxxxx
(1) Xx xxxxxxxx xxxx xxx xx xxxxxxx xxxxxxxx x xxxxxxxxx xxxxx xxxxxx xx 60 xxx xxx xxx vyložení xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx výboru.
(2) X xxxx xxxxx xxxxx poplatníci xxxxxx x xxxxxxxxx xxxxx xxxxxx xxxxxx xx xxxxxxx xxxxxx xxx xxxxxxxx xxxx. Xxxx xxxxxx žádosti stanoví xx xxxxxxxx xxxxx xx xx xxx xxxxxxxx xxxxxxxxxxx vyřízení x xxxx xxx xxxx jen co xx zbytku.
(3) X xxxxxxxx xxxxxxxxx s xxxxxxxx xxxxxxxxx xxxxxxxx xxxx XX. xxxxxxx, xx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx.
Xxxxxxxxxx xxxxxx xxxxxx
§28
(1) X oboru xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx zemědělské daňové xxxxxx a ústřední xxxxxxxxxx xxxxxx xxxxxx.
(2) Xxxxx zemědělské daňové xxxxxx xxxxxxxx xxxxxxxxx xxxxxx (místní xxxxxxxxxx xxxxxx xxxxxx) xxxx: xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, xxxxxxxx xxxxxxxx xxxxxxxx Jednotného xxxxx xxxxxxxxx x xxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxx národním xxxxxx xxxx xxxx xxxxxxxx, xxxxx byla xxxxxxx, xxxxx xxxx xxxxxxx xxxxxxx národním výborem. Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx xxxxxxxx národního xxxxxx xxxx xxxx xxxxxxxx.
(3) Xxxxxxx zemědělská xxxxxx xxxxxx xx xxxxxxx xxx berní xxxxxx x tvoří xx předseda okresního xxxxxxxxx xxxxxx nebo xxxx xxxxxxxx, zemědělský xxxxxxxx (xxxx zástupce), xxxxxxxx xxxxx xxxxxx, xxxxxxxx okresního sdružení Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxx xxxxx xxxxxxx xxxxxx okresním xxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx xxxx xxx xxxxx xxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxx xxxxx okresní zemědělskou xxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx.
(4) Xxxxxxxx zemědělská daňová xxxxxx xx xxxxxxx xxx xxxxxxxxxxxx xxxxxxx x xxxxx xx xxxxxxxx: xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x xxxxxx, xxxxxxxxxxxx xxxxxxx, zemědělství x xxxxxxxxx xxxxxxx x výživy, zemského xxxxxxxxx výboru x Xxxxx, xxxxxxxx xxxxxxxxx xxxxxx x Xxxx x xxxxxx xxxxxxxxxx x Ostravě, xxxxxxxx xxxxxxxxxx ředitelství x Xxxxx x xxxxxxxx xxxxxxxxxx xxxxxxxxxxx v Xxxx, a xx xx xxxxxx xxxxxxxx, x xx čtyřech xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx x xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx xxxxxxxxxxxx xxxxxxx.
§29
Místním národním výborům (xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx) xxxxxxxx:
1. v xxxxxxx, kde není xxxxxxxxxxx xxxxxxx xxxxxxxx x xxxxxxxxxxxxx xxxxxx, xxxx kde jej x xxxxxx xxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxxx xxxxxxxxx katastrálního xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxxxx xxxxx na jednotlivá xxxxxxxxxx xxxxxxxxxxxx na xxxxxxxx xxx x xxxxxx xxxxxxxx katastrálních xxxxxx xxxxx xxxxxxxxxx xxxxxxxx stavu [§6 xxxx. 19 xxxxxxxx xxxxxxxx xx dne 23. xxxxxx 1930, x. 64 Xx., xxxx xx částečně xxxxxxxxx xxxxx XX, XXX a XX xxxxxx x xxxxxxxxxx xxxxxxxx a xxxx xxxxxx (katastrálního xxxxxx)]. Xxxxxx-xx xxxxxx xxxxxxxxxx xxxxxx komise návrh xx 31. října xxxxxxxxxx xxxx, xxxx xxx xxxxx xxxxxx;
2. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx do xxxx výrobní xxxxxxx (§8 odst. 2). Xxxxx xxxxx xxxxxx xxxxxxx zemědělské daňové xxxxxx do 31. xxxxx rozhodného xxxx; xxxxxx xxxxxx xx xxxx xxxxx xxxxxxx xxxx vliv xx xxxxxxxx xxxx xx xxxxx xxx.
§30
Okresním zemědělským daňovým xxxxxxx xxxxxxxx:
1. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx katastrálních xxxxx xx jiné xxxxxxx oblasti (§8 xxxx. 2). Xxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx 31. xxxxx xxxxxxxxxx roku; návrhy xxxxxx xx této xxxxx xxxxxxx xxxx xxxx na vyměření xxxx xx xxxxx xxx;
2. xxxxxxxxxxx s xxxxxxxx xxxxxxxxx x xxxxxxxx xxxxx §29 x. 1. Xxxxxxxxxx-xx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x xxxxxx xx 15. xxxxxxxx xxxxxxxxxx xxxx, rozhodne x xxx xxxxxxxx xxxx II. stolice;
3. xxxxxxxxxxx s xxxxxxxx xxxxxxxxx x přeřazení xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2); nerozhodne-li xx 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxx vliv xx xxxxxxxx xxxx za xxxxx rok.
§31
Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx:
1. xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxx na xxxxxxxxxxx xxxxx x xxxxxxxxx, xxx jej xxxxx xxxxxxxx z xxxxxx xxxxxxxx xxxxxxxxxxxxx hodnot; xxxxxxxxx-xx xxx xx 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxx;
2. xxxxxxxxx xxxxxxxxx x Úředním xxxxx xxxxxxx výměry xxxxx §9 odst. 1; xxxxxxxxx-xx je xx 30. xxxxxxxxx xxxxxxxxxx xxxx, stanoví xx ministerstvo xxxxxxx. Xxxx xxxxxxx xxxxxxx xxxxx toho, xxxxxxxx xx čistý xxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxxxx v §9 odst. 1 xxxxxxxx xxxxx xxx xxx xxxxxxxxx xxxxxxxxx xxxxxx;
3. rozhodovati s xxxxxxxx xxxxxxxxx o xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxx oblasti (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. prosince xxxxxxxxxx xxxx, nemůže xxxxxxxxx míti xxxx xx vyměření xxxx xx tento xxx;
4. xxxxxxxxxxxxx xxxxxxxx poměry xxxxxxxxxx xxxxxx x xxxxxxxxxx finanční xxxxxx xxxxx xxxxx zemědělské xxxx.
§32
Členství x zemědělských xxxxxxxx xxxxxxxx je xxxxxx xxxxxxx. Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxxx postupovati xxxxx zákona, xxxxxxxxx x xxxxx xxxxxxxxxx xxxxxx a xxxxxxx x zachovávati x xxxxxxx x xxxxxx xxxxxxxxx.
§33
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx komisí, xxxxx x xxxxx xxxxx xxxxx xxxxxx vyhlásí xxxxxxx xxxxxxx, xxxxx xxx x xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx komisí x xxxxxx x ministrem xxxxxx, x Úředním xxxxx.
Přechodná x závěrečná xxxxxxxxxx
§34
(1) Xxx xxxxx xxxx xxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx x xxxxxxx xxxxxxxxxx a x xxxxx poplatníka pouze x xxxxx xxxx.
(2) Xxxx-xx poplatníku u xxxx ze xxxx xxxxx roku poskytnuta xxxxx xxxxx §7 xxxx xxxxxx úleva xxxxx §9 xxxxxx xx dne 26. xxxxxx 1947, x. 109 Sb., x xxxx xx mzdy, xxxxxx xx xxxx xx tento xxx xxxxxxx zemědělská xxx xxxxx §§13 až 15.
§35
Xxxxxxx xxxxxxx xxxx
1. xxxx xxxxxxxxxx tabulky xxxxxxxxxx xxxx xxx xx xx průměrného xxxxxxxxxxxxx xxxxxxx, tak xx xx celkové xxxxxx,
2. učiniti xxxxxxxx x xxxxxxxx xxxxxxxxxxxxx x xxxxxxxx, jež xx prováděním tohoto xxxxxx xxxxx xxxxxxxxxx,
3. xxxxxxx opatření x xxxxxxxx xxxxxxx zdanění x xxxxxxxxx, xxx xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx na podkladě xxxxxxxxxx nebo xxxx xxxxxxxxx xxxxxx, x
4. xxxxxxxxx vyhláškou v Xxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx xxxx xx do xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxx xxxxxxx xxxxxxx.
§36
(1) Přiznání x xxxxxxxxxx dani xx xxx 1947 xxxx xxxxxxx xxxxxx všichni xxxxxxxxxx, xxxxx xxxxxxx xxxxxxxxx xxxxxx povinnosti, x xx xx 30. xxxxxx 1948.
(2) Xxxxxxxxxx xxx xx xxx 1947 jest xxxxxxx xx xxxx xxxxxxxx splátkách; xxxxx xxxxxxx do 30. xxxxxx 1948 x xxxxx xx 30. xxxx 1948.
§37
(1) Xxxxxx, xx xxxxxxx výtěžek z xxxxxxx zemědělského xxxxxxxxxxxx, xxxxx je předmětem xxxxxxxxxx xxxx, xxxx xxxxxxxxx xxxxxx xxxxx 1948, xxxxxxxx pro xxxxxxxx xxxx xxxxxxxxx x xxxxxxxxx xxxx xxxxxxxxx xxxxx zákona x xxxxxxx daních, xx xxxxx předpisů xxx měnících x xxxxxxxxxxxx.
(2) Pozemky xxxxxxx x xxxxxxxxxxxx hospodářství, xxxxx jest xxxxxxxxx xxxxxxxxxx xxxx, nejsou xxxxxxxxx xxxxxx xxxxx 1948 xxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxx x xxxxxxx daních, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx. Xxxx-xx propachtovány, xxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxx xxxxx XX téhož zákona.
(3) Xxxxx xx dne 21. xxxxx 1946, č. 31 Sb., x xxxx x xxxxxx, xx xxxxxxxxxx počínajíc rokem 1947 xx xxxxxx, xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx xx 31. prosinci 1946 za xxxxxxx x výkony xxxxxxxxx x xxxxx xxxxxxxxxxxx xxxxxxxxxxxx, jakož i xx xxxx vlastní xxxxxxxx xxxxxxxx xxxxxxx xxxxxx osobami ze xxxxxxxxxxxx xxxxxxxxxxxx. Úplaty x ceny xxxxxxx x xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxx xxxxx, xxxxxx X xxxxxxxx xxxxxxxx xx dne 29. xxxxxx 1941, x. 297 Xx., x xxxxxxxxxx xxxxxxxxxxxx xxx xxxxx daňové x xxxxxxxx. Použivatelnost xxxxxxxxxx §2 tohoto xxxxxxxx nařízení xx xxxxxxx.
(4) Xxxx podrobeným xxxxxxxx (xxxxxxxx xxxx xxxxxxxxx) xxxxx xxxxxx xx xxx 31. xxxxx 1947, č. 185 Sb., x xxxxxxxxx xxxxxxxxxxx xxxxx x o xxxxxxxxx xxxxx x xxxxxxxxxx xxxxxxxxx xx xxxxxxx, x xxxx xxxxxxxxxxxxx zemědělské xxxx xx xxxxxx xxxxxx (xxxxxx), který xx xxx x těchto xxxx xxxxxxxx xxxx xxxxxxxxx (základem xxx xxxxxxxx xxxx xxxxxxxxx), xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx jednorázová xxxxx xxxxx §3 odst. 1 písm. x) xxxxxx č. 185/1947 Xx. xxxxxx se x xxxxxx xxxxxxxxx x x xxxx, xxxxx by xxxxxxxx xx xxxxxx xxxxxxxx xxxxx xxxxxxxxx věty, xxxxx xxxxxxxxx byl xxxxxxxx xxxx důchodové.
§38
(1) Zákon xx xxx 19. xxxxx 1946, č. 30 Sb., x xxxx úpravě xxxxxxxxxxxxxxxx xxxxx v xxxxx xxxxxxxxx xxxx x xxxxxxxx xxxxxxxxxx xxxxxxxx, xx xxxxxxxx xxxxx:
1. x §41 odst. 5 xxxx větě xx xxxxxxxx za xxxxx "... platiti xxx z xxxxxx", xxxxx xxxxx "nebo xxxxxxxxx zemědělské dani",
2. §41 odst. 6 xx xxxxxxxx xxxxx - třetí - xxxxx xxxxxx znění" "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx na xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, i xxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, uzenářskou xxxx xxxxxxxxxx."
(2) Zákon xx xxx 14. xxxxx 1920, č. 262 Xx., x xxxx x xxxx, ve xxxxx xxxxxxxx xxx xxxxxxxx a xxxxxxxxxxxx, xx xxxxxxxx xxxxx:
1. x §1 xxxx. 2 xxxx větě xx zařazují za xxxxx "... xxxxxxx xxx z xxxxxx" xxxxx xxxxx "nebo xxxxxxxxx xxxxxxxxxx xxxx",
2. §1 xxxx. 3 xx xxxxxxxx xxxxx - čtvrtou - xxxxx xxxxxx xxxxx: "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xx xxxxx podléhající zemědělské xxxx, x když xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
§39
(1) Xxxxx xxxxxxxxx xxxx xxxxx §105 xxxx. 1 xxxxxx x xxxxxxx daních xx xxxxxxx xxxxxxxxx xxxxxx rokem 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxx do xxxxxxxxxxx katastru jsou xxxxxxx oznámiti xx 60 xxx xxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx, které xxxxxxx x zemědělskému xxxxxxxxxxxx, jež xx xxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxxxx xxxx x xxxxxx podání xxxxxxx ministerstvo financí.
(3) Xxxxxxxxxx §327 xxxx. 1 xxxx xxxxx xxxxxx x přímých xxxxxx se xxxxxxx; xxxxxxx xx xx xxxxxxxxx xxx xxxxxxxx xxxxxxxxx daně na xxxxx xxx 1947.
§40
V xxxxxxxxx xxxxx xxxxxxx neupravených xxxxx xxxxxxx xxxxxxxxxx xxxxxx x xxxxxxx xxxxxx, xx znění xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx; xxxxx jde x xxxxxxxx x xxxxxxxx, platí xxxxxxx xxxxxxxxxx xxxxxx č. 31/1946 Sb.
§41
Tento zákon nabývá xxxxxxxxx xxxx vyhlášení; xxxxx však xxx xxxxxxxxxxx daň xx xxxx xx xxx 1947; xxxxxxx xxx xxxxxxx xxxxxxx.
Xx. Xxxxx x. x.
Xxxxxxxx x. x.
Xx. Xxxxxxxx x. x.
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxx oblast
| Při xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||||
| xxxxx pozemků | 5 Kčs | 10 Xxx | 15 Kčs | 20 Kčs | 25 Xxx | 30 Kčs |
| v xx | xxxx xxxxxxxxxx daň Xxx: | |||||
| 1 | - | - | 80 | 80 | 90 | 90 |
| 2 | 210 | 230 | 240 | 260 | 270 | 280 |
| 3 | 350 | 400 | 440 | 470 | 500 | 530 |
| 4 | 510 | 580 | 630 | 690 | 740 | 790 |
| 5 | 640 | 760 | 860 | 940 | 1.010 | 1.070 |
| 6 | 800 | 950 | 1.060 | 1.170 | 1.270 | 1.370 |
| 7 | 950 | 1.120 | 1.290 | 1.430 | 1.550 | 1.670 |
| 8 | 1.080 | 1.320 | 1.510 | 1.670 | 1.830 | 1.980 |
| 9 | 1.220 | 1.500 | 1.720 | 1.930 | 2.130 | 2.310 |
| 10 | 1.370 | 1.680 | 1.950 | 2.210 | 2.430 | 2.630 |
| 11 | 1.500 | 1.860 | 2.190 | 2.470 | 2.730 | 2.990 |
| 12 | 1.630 | 2.060 | 2.420 | 2.740 | 3.050 | 3.330 |
| 13 | 1.750 | 2.250 | 2.650 | 3.030 | 3.370 | 3.700 |
| 14 | 1.890 | 2.430 | 2.900 | 3.310 | 3.700 | 4.070 |
| 15 | 2.030 | 2.620 | 3.140 | 3.600 | 4.040 | 4.440 |
| 16 | 2.170 | 2.820 | 3.380 | 3.900 | 4.380 | 4.850 |
| 17 | 2.300 | 3.020 | 3.630 | 4.210 | 4.740 | 5.270 |
| 18 | 2.430 | 3.220 | 3.900 | 4.500 | 5.120 | 5.690 |
| 19 | 2.550 | 3.410 | 4.160 | 4.840 | 5.500 | 6.140 |
| 20 | 2.690 | 3.610 | 4.410 | 5.180 | 5.890 | 6.620 |
| 21 | 2.830 | 3.830 | 4.690 | 5.520 | 6.320 | 7.090 |
| 22 | 2.970 | 4.040 | 4.980 | 5.860 | 6.750 | 7.590 |
| 23 | 3.110 | 4.250 | 5.270 | 6.240 | 7.170 | 8.120 |
| 24 | 3.240 | 4.450 | 5.560 | 6.630 | 7.650 | 8.650 |
| 25 | 3.380 | 4.670 | 5.850 | 7.000 | 8.130 | 9.210 |
| 26 | 3.510 | 4.910 | 6.190 | 7.400 | 8.610 | 9.800 |
| 27 | 3.660 | 5.150 | 6.510 | 7.830 | 9.110 | 10.390 |
| 28 | 3.800 | 5.380 | 6.840 | 8.260 | 9.650 | 11.000 |
| 29 | 3.950 | 5.610 | 7.160 | 8.680 | 10.190 | 11.670 |
| 30 | 4.100 | 5.850 | 7.520 | 9.130 | 10.720 | 12.320 |
| 31 | 4.240 | 6.120 | 7.890 | 9.620 | 11.320 | 12.990 |
| 32 | 4.380 | 6.380 | 8.260 | 10.090 | 11.910 | 13.720 |
| 33 | 4.530 | 6.650 | 8.630 | 10.570 | 12.520 | 14.460 |
| 34 | 4.690 | 6.920 | 9.010 | 11.080 | 13.140 | 15.190 |
| 35 | 4.850 | 7.180 | 9.420 | 11.620 | 13.810 | 15.990 |
| 36 | 5.020 | 7.470 | 9.830 | 12.150 | 14.470 | 16.800 |
| 37 | 5.180 | 7.770 | 10.250 | 12.690 | 15.140 | 17.600 |
| 38 | 5.340 | 8.070 | 10.660 | 13.250 | 15.850 | 18.460 |
| 39 | 5.510 | 8.360 | 11.100 | 13.850 | 16.590 | 19.350 |
| 40 | 5.670 | 8.660 | 11.560 | 14.440 | 17.330 | 20.240 |
| 41 | 5.830 | 8.960 | 12.020 | 15.030 | 18.070 | 21.150 |
| 42 | 6.020 | 9.300 | 12.480 | 15.660 | 18.890 | 22.130 |
| 43 | 6.200 | 9.630 | 12.940 | 16.320 | 19.700 | 23.110 |
| 44 | 6.390 | 9.970 | 13.460 | 16.980 | 20.510 | 24.090 |
| 45 | 6.570 | 10.300 | 13.970 | 17.630 | 21.360 | 25.140 |
| 46 | 6.750 | 10.630 | 14.480 | 18.320 | 22.250 | 26.220 |
| 47 | 6.940 | 10.980 | 14.990 | 19.050 | 23.140 | 27.290 |
| 48 | 7.120 | 11.360 | 15.520 | 19.770 | 24.040 | 28.400 |
| 49 | 7.310 | 11.730 | 16.090 | 20.490 | 24.990 | 29.570 |
| 50 | 7.520 | 12.110 | 16.660 | 21.240 | 25.970 | 30.740 |
| Xxx xxxxxxx xxxxxx všech xxxxxxx nad 50 xx xxxx zemědělská xxx xx xxxxx xxxxx xxxxxx Kčs: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Tabulka xxxxxxxxxx daně pro xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||||
| xxxxx xxxxxxx | 35 Kčs | 40 Xxx | 45 Xxx | 50 Kčs | 55 Kčs | 60 Xxx |
| x xx | xxxx zemědělská xxx Kčs: | |||||
| 1 | 100 | 100 | 110 | 110 | 120 | 120 |
| 2 | 290 | 310 | 320 | 340 | 350 | 360 |
| 3 | 560 | 580 | 600 | 620 | 640 | 670 |
| 4 | 840 | 890 | 930 | 960 | 1.000 | 1.040 |
| 5 | 1.130 | 1.190 | 1.260 | 1.320 | 1.380 | 1.440 |
| 6 | 1.460 | 1.540 | 1.620 | 1.700 | 1.770 | 1.840 |
| 7 | 1.770 | 1.890 | 2.000 | 2.110 | 2.210 | 2.300 |
| 8 | 2.130 | 2.270 | 2.400 | 2.520 | 2.640 | 2.770 |
| 9 | 2.480 | 2.640 | 2.810 | 2.970 | 3.120 | 3.270 |
| 10 | 2.850 | 3.050 | 3.240 | 3.420 | 3.600 | 3.780 |
| 11 | 3.230 | 3.450 | 3.680 | 3.900 | 4.120 | 4.320 |
| 12 | 3.610 | 3.880 | 4.140 | 4.390 | 4.630 | 4.890 |
| 13 | 4.000 | 4.320 | 4.600 | 4.910 | 5.210 | 5.490 |
| 14 | 4.420 | 4.770 | 5.130 | 5.460 | 5.780 | 6.130 |
| 15 | 4.860 | 5.260 | 5.640 | 6.030 | 6.430 | 6.810 |
| 16 | 5.310 | 5.750 | 6.210 | 6.650 | 7.070 | 7.510 |
| 17 | 5.760 | 6.290 | 6.790 | 7.260 | 7.780 | 8.270 |
| 18 | 6.270 | 6.840 | 7.380 | 7.960 | 8.500 | 9.040 |
| 19 | 6.780 | 7.400 | 8.040 | 8.650 | 9.270 | 9.890 |
| 20 | 7.300 | 8.020 | 8.690 | 9.390 | 10.080 | 10.740 |
| 21 | 7.870 | 8.630 | 9.400 | 10.160 | 10.900 | 11.680 |
| 22 | 8.450 | 9.280 | 10.130 | 10.940 | 11.800 | 12.620 |
| 23 | 9.030 | 9.970 | 10.860 | 11.800 | 12.700 | 13.640 |
| 24 | 9.670 | 10.660 | 11.680 | 12.660 | 13.680 | 14.690 |
| 25 | 10.310 | 11.410 | 12.490 | 13.590 | 14.680 | 15.780 |
| 26 | 10.970 | 12.170 | 13.340 | 14.540 | 15.720 | 16.940 |
| 27 | 11.680 | 12.940 | 14.250 | 15.510 | 16.830 | 18.100 |
| 28 | 12.400 | 13.790 | 15.150 | 16.560 | 17.930 | 19.370 |
| 29 | 13.130 | 14.640 | 16.130 | 17.620 | 19.150 | 20.650 |
| 30 | 13.920 | 15.500 | 17.130 | 18.740 | 20.360 | 22.010 |
| 31 | 14.720 | 16.450 | 18.140 | 19.900 | 21.640 | 23.420 |
| 32 | 15.530 | 17.380 | 19.240 | 21.060 | 22.980 | 24.860 |
| 33 | 16.410 | 18.360 | 20.340 | 22.350 | 24.330 | 26.400 |
| 34 | 17.290 | 19.390 | 21.490 | 23.620 | 25.790 | 27.930 |
| 35 | 18.180 | 20.430 | 22.690 | 24.950 | 27.250 | 29.600 |
| 36 | 19.150 | 21.510 | 23.900 | 26.340 | 28.790 | 31.260 |
| 37 | 20.110 | 22.650 | 25.190 | 27.730 | 30.380 | 33.020 |
| 38 | 21.090 | 23.780 | 26.500 | 29.240 | 31.990 | 34.830 |
| 39 | 22.150 | 24.980 | 27.820 | 30.760 | 33.720 | 36.670 |
| 40 | 23.210 | 26.220 | 29.260 | 32.320 | 35.440 | 38.580 |
| 41 | 24.270 | 27.460 | 30.690 | 33.960 | 37.240 | 40.490 |
| 42 | 25.430 | 28.780 | 32.160 | 35.600 | 39.060 | 42.450 |
| 43 | 26.590 | 30.130 | 33.720 | 37.320 | 40.900 | 44.420 |
| 44 | 27.750 | 31.480 | 35.280 | 39.060 | 42.780 | 46.420 |
| 45 | 29.010 | 32.930 | 36.880 | 40.810 | 44.660 | 48.440 |
| 46 | 30.270 | 34.400 | 38.530 | 42.600 | 46.580 | 50.460 |
| 47 | 31.530 | 35.870 | 40.180 | 44.390 | 48.510 | 52.530 |
| 48 | 32.880 | 37.410 | 41.870 | 46.210 | 50.450 | 54.600 |
| 49 | 34.250 | 38.960 | 43.570 | 48.050 | 52.430 | 56.650 |
| 50 | 35.620 | 40.520 | 45.270 | 49.890 | 54.400 | 58.710 |
| Při celkové xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx zemědělská xxx xx xxxxx další xxxxxx Kčs: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Tabulka zemědělské xxxx xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx pozemků | |||
| všech pozemků | 65 Xxx | 70 Xxx | 75 Kčs | 80 Xxx x 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 xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Tabulka xxxxxxxxxx daně xxx xxxxxxxxxxx oblast
| Při xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | ||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Kčs | 25 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | ||||
| 1 | - | - | - | - | - |
| 2 | 150 | 160 | 180 | 190 | 200 |
| 3 | 250 | 280 | 300 | 320 | 350 |
| 4 | 370 | 420 | 460 | 500 | 530 |
| 5 | 490 | 560 | 610 | 650 | 710 |
| 6 | 600 | 690 | 780 | 850 | 910 |
| 7 | 710 | 840 | 940 | 1.030 | 1.100 |
| 8 | 840 | 980 | 1.090 | 1.200 | 1.310 |
| 9 | 950 | 1.110 | 1.260 | 1.400 | 1.520 |
| 10 | 1.050 | 1.250 | 1.430 | 1.590 | 1.720 |
| 11 | 1.140 | 1.400 | 1.600 | 1.760 | 1.940 |
| 12 | 1.250 | 1.540 | 1.750 | 1.970 | 2.170 |
| 13 | 1.360 | 1.670 | 1.930 | 2.170 | 2.380 |
| 14 | 1.460 | 1.790 | 2.110 | 2.370 | 2.600 |
| 15 | 1.560 | 1.940 | 2.280 | 2.560 | 2.840 |
| 16 | 1.660 | 2.090 | 2.440 | 2.770 | 3.080 |
| 17 | 1.750 | 2.230 | 2.610 | 2.980 | 3.310 |
| 18 | 1.850 | 2.370 | 2.800 | 3.190 | 3.550 |
| 19 | 1.950 | 2.500 | 2.980 | 3.400 | 3.810 |
| 20 | 2.060 | 2.640 | 3.160 | 3.620 | 4.060 |
| 21 | 2.160 | 2.790 | 3.340 | 3.840 | 4.310 |
| 22 | 2.250 | 2.940 | 3.520 | 4.070 | 4.560 |
| 23 | 2.350 | 3.090 | 3.720 | 4.290 | 4.840 |
| 24 | 2.440 | 3.230 | 3.910 | 4.510 | 5.130 |
| 25 | 2.540 | 3.380 | 4.100 | 4.760 | 5.410 |
| 26 | 2.640 | 3.520 | 4.300 | 5.010 | 5.690 |
| 27 | 2.740 | 3.680 | 4.480 | 5.260 | 5.990 |
| 28 | 2.850 | 3.840 | 4.690 | 5.510 | 6.310 |
| 29 | 2.950 | 3.990 | 4.910 | 5.760 | 6.630 |
| 30 | 3.050 | 4.150 | 5.120 | 6.040 | 6.950 |
| 31 | 3.150 | 4.300 | 5.340 | 6.330 | 7.260 |
| 32 | 3.250 | 4.460 | 5.560 | 6.610 | 7.620 |
| 33 | 3.350 | 4.620 | 5.770 | 6.890 | 7.980 |
| 34 | 3.450 | 4.790 | 6.010 | 7.170 | 8.340 |
| 35 | 3.550 | 4.970 | 6.260 | 7.480 | 8.690 |
| 36 | 3.660 | 5.140 | 6.500 | 7.800 | 9.070 |
| 37 | 3.770 | 5.320 | 6.740 | 8.120 | 9.470 |
| 38 | 3.880 | 5.490 | 6.980 | 8.430 | 9.870 |
| 39 | 3.990 | 5.660 | 7.220 | 8.750 | 10.270 |
| 40 | 4.090 | 5.840 | 7.500 | 9.080 | 10.660 |
| 41 | 4.200 | 6.040 | 7.770 | 9.440 | 11.090 |
| 42 | 4.310 | 6.240 | 8.040 | 9.800 | 11.540 |
| 43 | 4.410 | 6.430 | 8.320 | 10.150 | 11.990 |
| 44 | 4.520 | 6.630 | 8.590 | 10.510 | 12.430 |
| 45 | 4.630 | 6.820 | 8.860 | 10.870 | 12.880 |
| 46 | 4.760 | 7.020 | 9.160 | 11.270 | 13.370 |
| 47 | 4.880 | 7.210 | 9.470 | 11.670 | 13.860 |
| 48 | 5.000 | 7.430 | 9.780 | 12.060 | 14.360 |
| 49 | 5.120 | 7.650 | 10.080 | 12.460 | 14.850 |
| 50 | 5.240 | 7.880 | 10.390 | 12.850 | 15.350 |
| Xxx xxxxxxx xxxxxx všech xxxxxxx xxx 50 ha xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Kčs: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Tabulka 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 xxx Xxx: | ||||
| 1 | - | - | - | - | - |
| 2 | 200 | 210 | 220 | 220 | 230 |
| 3 | 370 | 380 | 400 | 420 | 430 |
| 4 | 550 | 580 | 600 | 620 | 640 |
| 5 | 750 | 800 | 840 | 880 | 910 |
| 6 | 970 | 1.020 | 1.070 | 1.110 | 1.160 |
| 7 | 1.170 | 1.250 | 1.320 | 1.390 | 1.450 |
| 8 | 1.410 | 1.490 | 1.580 | 1.660 | 1.730 |
| 9 | 1.630 | 1.730 | 1.830 | 1.940 | 2.040 |
| 10 | 1.850 | 1.990 | 2.120 | 2.240 | 2.350 |
| 11 | 2.100 | 2.250 | 2.390 | 2.530 | 2.660 |
| 12 | 2.340 | 2.510 | 2.680 | 2.840 | 3.000 |
| 13 | 2.580 | 2.790 | 2.980 | 3.160 | 3.340 |
| 14 | 2.840 | 3.070 | 3.280 | 3.480 | 3.690 |
| 15 | 3.110 | 3.350 | 3.580 | 3.820 | 4.050 |
| 16 | 3.360 | 3.630 | 3.910 | 4.170 | 4.410 |
| 17 | 3.630 | 3.940 | 4.230 | 4.500 | 4.800 |
| 18 | 3.910 | 4.240 | 4.550 | 4.880 | 5.210 |
| 19 | 4.180 | 4.530 | 4.910 | 5.270 | 5.610 |
| 20 | 4.460 | 4.870 | 5.270 | 5.650 | 6.040 |
| 21 | 4.760 | 5.210 | 5.630 | 6.070 | 6.500 |
| 22 | 5.070 | 5.550 | 6.020 | 6.500 | 6.960 |
| 23 | 5.380 | 5.890 | 6.430 | 6.930 | 7.430 |
| 24 | 5.690 | 6.270 | 6.830 | 7.380 | 7.950 |
| 25 | 6.030 | 6.650 | 7.240 | 7.860 | 8.460 |
| 26 | 6.380 | 7.030 | 7.690 | 8.350 | 8.970 |
| 27 | 6.730 | 7.430 | 8.150 | 8.830 | 9.530 |
| 28 | 7.070 | 7.860 | 8.600 | 9.370 | 10.120 |
| 29 | 7.440 | 8.280 | 9.080 | 9.910 | 10.690 |
| 30 | 7.840 | 8.710 | 9.590 | 10.450 | 11.320 |
| 31 | 8.230 | 9.160 | 10.100 | 11.020 | 11.960 |
| 32 | 8.620 | 9.630 | 10.610 | 11.620 | 12.600 |
| 33 | 9.030 | 10.110 | 11.160 | 12.230 | 13.270 |
| 34 | 9.470 | 10.580 | 11.730 | 12.830 | 13.980 |
| 35 | 9.910 | 11.090 | 12.290 | 13.490 | 14.690 |
| 36 | 10.340 | 11.620 | 12.860 | 14.160 | 15.400 |
| 37 | 10.780 | 12.150 | 13.490 | 14.830 | 16.190 |
| 38 | 11.270 | 12.680 | 14.120 | 15.520 | 16.970 |
| 39 | 11.760 | 13.240 | 14.750 | 16.260 | 17.750 |
| 40 | 12.250 | 13.840 | 15.380 | 17.010 | 18.590 |
| 41 | 12.740 | 14.420 | 16.080 | 17.750 | 19.460 |
| 42 | 13.260 | 15.010 | 16.780 | 18.540 | 20.320 |
| 43 | 13.810 | 15.630 | 17.480 | 19.360 | 21.200 |
| 44 | 14.350 | 16.280 | 18.190 | 20.170 | 22.150 |
| 45 | 14.900 | 16.940 | 18.970 | 20.990 | 23.090 |
| 46 | 15.450 | 17.590 | 19.730 | 21.890 | 24.040 |
| 47 | 16.050 | 18.260 | 20.500 | 22.790 | 25.060 |
| 48 | 16.660 | 18.980 | 21.300 | 23.680 | 26.090 |
| 49 | 17.260 | 19.700 | 22.150 | 24.600 | 27.130 |
| 50 | 17.860 | 20.420 | 22.990 | 25.590 | 28.190 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Kčs: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxxxx oblast
| Při celkové xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx všech xxxxxxx | |||
| xxxxx xxxxxxx | 55 Xxx | 60 Xxx | 65 Xxx | 70 Xxx x xxxx |
| x ha | činí zemědělská 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 | |
Tabulka xxxxxxxxxx xxxx xxx bramborářskou oblast
| Při xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Kčs | 20 Xxx |
| x 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 xxxxxx xxxxx pozemků xxx 50 xx xxxx xxxxxxxxxx daň za xxxxx xxxxx xxxxxx Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 25 Kčs | 30 Xxx | 35 Kčs | 40 Xxx x více |
| v ha | činí xxxxxxxxxx daň Kčs: | |||
| 1 | - | - | - | - |
| 2 | 130 | 140 | 150 | 150 |
| 3 | 250 | 260 | 270 | 280 |
| 4 | 400 | 430 | 450 | 480 |
| 5 | 570 | 600 | 630 | 670 |
| 6 | 750 | 810 | 860 | 910 |
| 7 | 950 | 1.020 | 1.080 | 1.140 |
| 8 | 1.140 | 1.240 | 1.330 | 1.420 |
| 9 | 1.380 | 1.490 | 1.590 | 1.680 |
| 10 | 1.600 | 1.720 | 1.840 | 1.970 |
| 11 | 1.820 | 1.980 | 2.140 | 2.280 |
| 12 | 2.070 | 2.250 | 2.420 | 2.570 |
| 13 | 2.320 | 2.510 | 2.710 | 2.910 |
| 14 | 2.560 | 2.810 | 3.030 | 3.240 |
| 15 | 2.820 | 3.090 | 3.330 | 3.570 |
| 16 | 3.090 | 3.370 | 3.650 | 3.930 |
| 17 | 3.350 | 3.670 | 3.990 | 4.280 |
| 18 | 3.620 | 3.990 | 4.320 | 4.640 |
| 19 | 3.910 | 4.290 | 4.660 | 5.050 |
| 20 | 4.190 | 4.600 | 5.030 | 5.440 |
| 21 | 4.470 | 4.950 | 5.410 | 5.840 |
| 22 | 4.770 | 5.290 | 5.770 | 6.290 |
| 23 | 5.090 | 5.630 | 6.190 | 6.730 |
| 24 | 5.400 | 6.000 | 6.600 | 7.170 |
| 25 | 5.710 | 6.380 | 7.010 | 7.660 |
| 26 | 6.050 | 6.760 | 7.450 | 8.150 |
| 27 | 6.400 | 7.140 | 7.910 | 8.650 |
| 28 | 6.750 | 7.560 | 8.370 | 9.160 |
| 29 | 7.090 | 7.990 | 8.830 | 9.720 |
| 30 | 7.460 | 8.410 | 9.330 | 10.260 |
| 31 | 7.850 | 8.830 | 9.850 | 10.810 |
| 32 | 8.240 | 9.300 | 10.360 | 11.420 |
| 33 | 8.620 | 9.770 | 10.870 | 12.030 |
| 34 | 9.020 | 10.250 | 11.440 | 12.630 |
| 35 | 9.450 | 10.710 | 12.010 | 13.270 |
| 36 | 9.880 | 11.230 | 12.580 | 13.950 |
| 37 | 10.310 | 11.760 | 13.160 | 14.620 |
| 38 | 10.740 | 12.280 | 13.790 | 15.280 |
| 39 | 11.210 | 12.800 | 14.420 | 16.020 |
| 40 | 11.690 | 13.360 | 15.040 | 16.760 |
| 41 | 12.160 | 13.940 | 15.700 | 17.490 |
| 42 | 12.630 | 14.520 | 16.390 | 18.250 |
| 43 | 13.130 | 15.090 | 17.080 | 19.060 |
| 44 | 13.650 | 15.710 | 17.760 | 19.870 |
| 45 | 14.180 | 16.340 | 18.490 | 20.680 |
| 46 | 14.700 | 16.980 | 19.250 | 21.540 |
| 47 | 15.230 | 17.610 | 20.010 | 22.420 |
| 48 | 15.800 | 18.270 | 20.760 | 23.310 |
| 49 | 16.380 | 18.970 | 21.560 | 24.190 |
| 50 | 16.950 | 19.670 | 22.390 | 25.150 |
| Při xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx činí xxxxxxxxxx xxx xx xxxxx xxxxx hektar Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Xxxxxxx xxxxxxxxxx xxxx xxx pícninářskou xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Kčs | 25 Xxx | 30 Xxx |
| x xx | xxxx 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 všech xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx každý xxxxx xxxxxx Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | Xxx xxxxxxx xxxxxx xxxxx pozemků | při xxxxxxxxx katastrálním výtěžku xxxxx pozemků | ||
| v ha | 35 Xxx | 40 Xxx x xxxx | x xx | 35 Xxx | 40 Xxx x více |
| činí xxxxxxxxxx xxx Xxx: | xxxx xxxxxxxxxx daň Xxx: | ||||
| 1 | - | - | 28 | 5.470 | 5.960 |
| 2 | 110 | 120 | 29 | 5.740 | 6.300 |
| 3 | 220 | 230 | 30 | 6.050 | 6.640 |
| 4 | 340 | 350 | 31 | 6.370 | 6.970 |
| 5 | 480 | 510 | 32 | 6.680 | 7.320 |
| 6 | 620 | 650 | 33 | 7.000 | 7.700 |
| 7 | 780 | 830 | 34 | 7.320 | 8.080 |
| 8 | 950 | 1.010 | 35 | 7.670 | 8.460 |
| 9 | 1.110 | 1.180 | 36 | 8.030 | 8.830 |
| 10 | 1.300 | 1.390 | 37 | 8.380 | 9.250 |
| 11 | 1.490 | 1.590 | 38 | 8.730 | 9.680 |
| 12 | 1.680 | 1.780 | 39 | 9.110 | 10.100 |
| 13 | 1.870 | 2.010 | 40 | 9.510 | 10.530 |
| 14 | 2.080 | 2.230 | 41 | 9.910 | 10.970 |
| 15 | 2.290 | 2.450 | 42 | 10.300 | 11.450 |
| 16 | 2.490 | 2.680 | 43 | 10.700 | 11.920 |
| 17 | 2.720 | 2.930 | 44 | 11.130 | 12.400 |
| 18 | 2.950 | 3.170 | 45 | 11.570 | 12.870 |
| 19 | 3.170 | 3.410 | 46 | 12.020 | 13.390 |
| 20 | 3.400 | 3.670 | 47 | 12.460 | 13.920 |
| 21 | 3.630 | 3.930 | 48 | 12.900 | 14.450 |
| 22 | 3.880 | 4.200 | 49 | 13.390 | 14.970 |
| 23 | 4.130 | 4.460 | 50 | 13.880 | 15.520 |
| 24 | 4.370 | 4.750 | Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx činí | ||
| 25 | 4.630 | 5.050 | zemědělská xxx xx xxxxx xxxxx xxxxxx Xxx: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Xxxxxx xxxxxxx x. 49/1948 Xx. xxxxx xxxxxxxxx dnem 14.4.1948.
Xx xxx uzávěrky xxxxxx xxxxxxx xxxxx xxxxx x xxxxxxxxx.
Xxxxxx předpis x. 49/1948 Sb. xxx xxxxxx právním xxxxxxxxx č. 77/1952 Sb. x xxxxxxxxx xx 22.12.1952.
Xxxxx xxxxxxxxxxxx xxxxxxxx norem xxxxxx xxxxxxxx xxxxxxxx x xxxxxxxx není xxxxxxxxxxxxx, pokud se xxxx netýká derogační xxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx.