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
o xxxxxxxxxx xxxx
Xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxxxx Československé xxxxxxx xx na xxxxx xxxxxx:
Daňová xxxxxxxxx
§1
(1) Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxx, xxxxx xxxxxxxxx xx vlastní účet xxxxxxxxxx hospodářství až xx xxxxxx padesáti xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx, xxxxxxx xxxxxxxxxx xxxx jen, xxxxxxx-xx v xxx xxxxxx x xxxx xxxxx xxxxxxxxxx jen xxxxx, pokud xxxxxxx - jsouc v xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx - na xxxxxxx xxxxx. Xxxx xxxxxxxx nemusí xxxx xxxxxxx x xxxx xx 21 xxx xxxx x u xxxx, xxxxx x xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxx, xxxxx, xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx než x zaměstnaneckém xxxxxx.
(3) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx xxxxxxxx xx xxxxxxx xxxx (xx xx. xxxxxxx), podléhají xxxxxxxxxx xxxx xxxxxxxx. Xxx xxx musí xxxx splněna x xxxxx podmínka xxxxxxxxx x xxxxxxxx 2; xxxxxxx tam xxxxxxxxx xxxxx obdobně. X xxxxxxx (xxxxx x xxxxxx) xx předpokládá, xxxxxx-xx xxxxx prokázáno, xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx účet.
(4) Neodevzdaná (xxxxxxxxxxx) pozůstalost se xxxxxxxx xxx, jako xx zůstavitel xxx xx xxxx.
§2
(1) Zemědělským hospodářstvím xx xxxxxx xxxxx xxxxxxxxxxx xxxxxxxx a xxxx, xxxxx xxxxx xxxxxxxxxxx celek x xxxxxx trvale xxxxxxxxxxx, xxxxxxxxx nebo rybnikářství xxxx hlavnímu xxxxx, x xxxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx papírů x xxxxxxxxx xxxxxx.
(2) Provozují-li xxxxx xxxxxxx x §1 dvě xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxx xx xxxxxxx xx xxxxx zemědělské xxxxxxxxxxxx.
§3
X provozu zemědělského xxxxxxxxxxxx xxxxx též:
1. xxxxxxxx xxxxxx, xxxxx xx xxxxxxxx xx xxxxxxxxxx výrobků xxxxxxxxx xxxxxxxxxxxx a xxxxx xxxxxx výroba není xxxxxxxxx a převážně xxxxxxxxxxx xxxxxxxxxxxx průmyslovými xxxxxxx (pilami, mlýny, xxxxxxxxx, xxxxxxxx, xxxxxxxx, xxxxxxxxx x pod.) xxxx x xxxxx xxxxxxx xxxx provozována xx xxxxxxxxxxxx x xxxxxxxxxxx závodě (x xxxxxxxxxx, sýrárnách, xxxxxxxxx, xxxxxxxxxxxx, xxxxxxxxxxxxx xxxxxxx x pod.);
2. xxxxxxxx xxxxxxxx xxxxxxxxxxx půdy, xxxxx xxxxxxxxx x xxxxxxx zpracování, xx xxxxxxxx xxxxxxxxx xxx x. 1;
3. prodej xxxxxxx vlastního xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxxxx x xxxxxxx, provozovaný xx xxxxxxxxxxxx x xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxx x xxxxxxxx x uvedenému xxxxx;
4. xxxxxxxx xxxxxxxxxx (xxxxxxxxxxx, xxxxx xx xxxx, tření xxx x xxx.), xxxxxxxxxxx xxxxxx příležitostně x xxxxxxx xx živnostensku.
§4
Xxxxxxxxxxx, xxx se xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx půdě vlastní, xxxxxxxxxx či xxxxxxxx xx xxxxxxxxxxxxxxx na xxxxxxxx xxxxxx xxxxxxxx xxxxxx.
§5
Xxxxxx-xx xx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx (§§1 xx 4) xx xxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx společenstvo (xxxxxxxx) xxxx xxxx svépomocné xxxxxxxx x neuzavřeným xxxxxx xxxxx, podléhají xxxxxxxxxx xxxx tak, xxxx xx svá xxxxxxxxxx hospodářství xxxxxxxxxxx xxxxxxxxxx na xxxxxxx xxxx.
§6
Xxxxxxxxx xxxxxx
Xxx xx xxxxxxxx samostatně za xxxxx kalendářní rok xx xxxx uplynutí.
Xxxxxx sazby
§7
(1) Daň xx xxxxxxxx xxxxxxx xxxxxxxx x tabulkách xxxxxxxxxxx k xxxxxx xxxxxx.
(2) Xxx xxxxxxxxx xxxx xxxx xxxxxxxx:
1. xxxxxxx oblast (xxxxxxxx, xxxxxxxxxx, xxxxxxxxxxxx xx xxxxxxxxxxx), ve xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxx, x
2. xxxxxxx xxxxxx xxxxx pozemků x xxxxxxxxxxxx výtěžkem x xxxxxx xxxxxxxx xxxxxxxxxxx výtěžek podle xxxxx dne 30. xxxxxx rozhodného roku.
§8
(1) Pro xxxxxxxx, xx které xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, platí xxxxxx xxxxxxxx, xxxxx xx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx.
(2) Jednotlivá xxxxxxxxxxx xxxxx, xx xxxxxxx xxxxxxxxxx xxxxxxxxxx hospodářství, xxxxx však xxxx xxxxxxxxx (§31 x. 3 x §30 x. 3) xx xx xxxxxxx xxxxxxx, xxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxx, xx případě zemědělského xxxxxxxxxxxx, ve xxxxxxxxxxx xxxxxxxx.
§9
(1) Při xxxxxxxxx xxxxxxx xxxxxx všech xxxxxxx x xxxxxxxxxxxx xxxxxxxx započítává xx xxxxxx pozemků věnovaných xxxxxxxxx xxxxxx, vinné xxxx, tabáku xxxx xxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxxxx (xxxxxxxxxxxx x xxxxxxxxx), xxxxxxxxxxx, ovocnictví x xxxxxxxxxxxx xxxxxxxx, xxxxx xx xxxxxxx xxxxxxxx xxxxxxxx x §31.
(2) Xxxxxxxx katastrální xxxxxxx xx zjistí, xxxx-xx xx celkový xxxxxxxxxxx xxxxxxx všech xxxxxxx jejich skutečnou xxxxxxx x xxxxxxxxx.
(3) Xxx xxxxxxxxx xxxxxxx xxxxxx xxxxx xxxxxxx x katastrálním xxxxxxxx x xxxxxx xxxxxxxxx xxxxxxxxxxxxx výtěžku se xxxxxxxx x k xxxx ležící xxxxx.
§10
(1) Xxx se xxxxxxxxx xxxxx, xxxx-xx x xxxxxxxxxxx hospodářství xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx než 15 % xxxxxxx xxxxxx xxxxx pozemků x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxx xxx xxxxxxx xxxx podle xxxxxxxx 1 xxxxxxx xxxxxxx xxxxxxx x Xxxxxxx xxxxx.
§13
(1) Xxxxxxxxxxx uvedeným x §1 odst. 2 xx xxx xxxxx:
1. x 480 Xxx xx druhého xxxxx dvojice založené xxxxxxxxxxx nebo xxxxxxxxx xxxxxxxxxx,
2. o 480 Xxx xx xxxxx xxxx,
3. o 540 Xxx xx xxxxx xxxx,
4. x 600 Xxx na xxxxx x xx xxxxx xxxxx dítě x
5. x 480 Xxx xx každého x xxxxxx.
(2) Xxxxx xxxxxxxx 1 se xxxxxxxx:
x) x xxxxxxx xxxxx xxxxxxx a x xxxxxxxxxxx dětí xxx x xxx, xxxxx xxxx s xxxxxxxxxxx xx spotřebním xxxxxxxxxxxx, x
x) x zletilých xxxx a u xxxxxx k xxx, xxxxx xxxx x xxxxxxxxxxxx xxxxxxxxxx.
(3) Xxxxxx xxxx xxxx xxxxxxxx xx xxx vnukové, xxxxxxxxxx, xxxxxxxxxx x xxxxxxxxx.
(4) Xxxxxx jako xxxx xx posuzují xxx nezletilí xxxxxxxxxx, xxxxxxxxx synovci a xxxxxxxxx xxxxxx poplatníka xxxx jeho xxxxxxxx (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(5) Stejně xxxx xxxxxx se xxxxxxxx xxx prarodiče, xxxxxxxxx xxxxxx, xxxxxxxx, xxxxxx, xxxxxx, tchán x xxxxxx poplatníka xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx v xxxx xxxxxxxxxx.
(6) Stejně xxxx xxxxxx se xxxxxxxx xxx xxxxxxx xxxxxxxxxx, xxxxxxx synovci x xxxxxxx xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), jsou-li xxxxx xxxxxxxxx x x xxxx xxxxxxxxxx.
(7) Xxxxx, na xxxxx xx xxxxxxxxxx snižuje xxx xxxxx xxxxxxxxxxx xxxxxxxx, xxxxxxxx xx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx.
(8) Xxxxxxxxxx domácnosti xxxx s xxxxxxxxxxx xx spotřebním xxxxxxxxxxxx, xxxxx-xx xx jeho xxxxxxx xxxxxxx v xxxxx xxxxxxxxxx a xxxxxxxx z xxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxxx xxxx vyloučeno přechodným xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx. Xxx xxxxx xxxx xxxx xxxx xxxxxx xx příslušníka xxxxxxxxxx pouze x xxxxxxx xxxxxxxxxx.
(9) Xxxxxxxxxx xxxxxxxxxx xx x xxxxxxxxxxxx zaopatření, xxxxxxxxx-xx xxxx xxxxx-xx mu xxxxxxxxx xxxxxxxx byt, xxxxxx x ošacení. Xxxxxxxxxxx xx xxxxxx xxx xxxxxxxxxxx xxxxxxx. X zaopatření nejde, xx-xx xxxxxxxxxx - xxxxxxxxx výměnkáře - xxxxxxx xxxxxx, postačující x jeho xxxxxx.
(10) Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxx xxxx xxx, xxxxx xxxxxx xxxxxx x xxxxxxxx (manželkou) xx xxxxxxxx xxxxxxxxxx, xxxxx xx xxx x 480 Xxx, xxxx-xx xxxxx xx xxxxxxx xxxx podle xxxxxxxx 1 č. 2.
(11) Xxxxxxxxxxx, xxxxx xxxxxxxxx nejméně xxx xxxx, t. j. xxxx je v xxxxxxxxxx aspoň xx xxxxxx xxxxxxxxxx xxxx, xxxxx se xxx x 480 Xxx, xxxxxx-xx nárok xx xxxxxxxx xxxx xxxxx xxxxx xxxxxx x xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xx xxxxxxxxxx xxxx xxxxxxx, xxxxxxxx se děti xxxxx přímými xxxxxx xxxxxxx, xxxxxxxxx xxxx xxxxxx xxxxxxxxx.
§14
Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx fysické xxxxx (§1 xxxx. 2)
x) xxxxxxx invalidé x xxxxx xxxx xxxxx xxxxxxx války, xxxxx xxxx xxxxx xx xxxxxxxxxxxx xxxxxxx xx státní xxxxxxxx xxx xxxxxxxxx zdraví xxxx xxxx,
x) xxxxxxxx (xxxxxxxxx) xxxxxxxx x xxxxxxx občanští xxxxxxxx, xxxx pro xxxxxxxxx xxxxxx xxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxx pokladny xxxx xxxxx xxxxxxxx x veřejnoprávním xxxxxxxxx xxxxxxxxx, xxxx
x) xxxx xxxxx xxxxxxx nebo xxxxxxx xxxxx (xx xx. xxxxxxxx, xxxxxxxxx x pod.), po xxxxxxx xxxxxxxxxx, xx xxxxx jsou odkázáni xxxxxxxxxxx xxxxxxxxxx tělesně xxxx xxxxxxx xxxxx,
xxxxx xx xxx xxx xxx xxxxxx xxxxxxxxxx xx 20 % xx do 44 % xxxxxx x 480 Xxx a xxx xxxxxx xxxxxxxxxx xxxx 44 % x 960 Xxx. Xxx xxx se xxxxxxxxxxx, xx xxxxxx xxxxxxxxxx x xxxxxxxx, xxxxxxxxxxxx xxxxxxx z xxxxxxxxxxxxxxx důchodového xxxxxxxxx, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx jednotlivé fysické xxxxx (§1 odst. 2) vdova xxxx xxxxxxxxx sirotci xx xxxxxxx xxxxxxxxxxx (xxxxx xx dne 24. xxxxxxxx 1919, x. 462 Xx., o xxxxxxxxxxxx xxxx xxxxxxxxxx) x xxxxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxxx (xxxxx xx dne 19. xxxxxxxx 1946, č. 255 Sb., o xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx v xxxxxxxxx x x xxxxxxxxx jiných xxxxxxxxxxx xxxxxxxxx xxxx za xxxxxxxxxx), xx xxxxxxx xxxxxxxx xxxxxxxx a xxxxxxx, xxxxxx xxxx xxxxxxxxx xxxxxxxxx, xxxxx xx xxx daň x 480 Kčs.
§19
Xxxxx na dani
(1) Xxx xx xxxxxxxxx xxxxx xxx zvláštní xxxxxx, xxxxx xxxxxxxxxx (§1 xxxx. 2) xxxxxxxxx zatěžují, xxxxx xxxxxxxxxxxx xxxxxxx daně xxxxx §§13 xx 15.
(2) Za takové xxxxxxxx poměry dlužno xxxxxxxxx xxxxxxxxxxx plnění, x xxxx xx xxxxxxxxx právně xxxxxxx, xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx x xxxxx xxxxxxxxx xxxx xxxxxxxx xxxx x xxxxx pobočné xx xxxxxxx xxxxxx x xxxxxxxxxxx osob xxxxxxxxxxxx do druhého xxxxxx, xxxxxxxx xxxxxx xxxxxxxxxx xxxx příslušníků xxxx xxxxxxxxxx x xxxxxxx pohromy.
(3) Obdobně xx sníží daň xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx-xx podmínky xxxxxxx x xxxxxxxxxx 1 x 2 xxxxxxx x osob, které xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
(4) Směrnice xxx xxxxxxxxx přiměřené xxxxx xxxxxxx ministr financí x Xxxxxxx listě.
(5) X slevu xxxxx xxxxxx x xxxxxxxx.
Počátek x xxxxx xxxxxx povinnosti
§20
(1) Xxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, podléhají xxxx počínajíc rokem, x němž xxxxxxxxxx xxxxxxxxxxxx začali xxxxxxxxxxx. Xxx xx xxxx xxxxxxxx, xxxxxxxx ještě 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(2) Poplatníci, xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx končíc xxxxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxx xx xxxx xxxxxxxx, xxxxxxxx xxx 30. xxxxxx zemědělské xxxxxxxxxxxx neprovozovali.
(3) Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx hospodářství xxxx xxxxx xxxx xxxxxxxxx xxx, xx xxxxxx obhospodařovaných xxxxxxx xxxxxxxxxxx 50 xx, xxxxx se xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xx ten xxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx bylo xxxxxxxxx.
§21
(1) Xxx xxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, je xxxxxxx xxxxxxxx to xxxxxxxxx xxxxx xxxxxx xx 30 dnů. Xxxxxxxxx xxxx xxxxxxx xxx xxxxxxxx, x xx do 30 xxx xx xxxxxxxxx (xxxxxxxxx) xxxxxxxxxxxx.
(2) Xxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxx, nezakládá-li xxxxxxxxx xxxxxxxx xxxxxxxxx činu, xxxxxxxxxx xxxxxxx do 5.000 Xxx, x xx x xxxxxxxx.
§22
Xxxxxxxxx xxxx
(1) Xxxxxxxxx xx xxxxxxx xx xxx xxx xxxxxxxxx x zaplatiti ji xxxxxxxxxxx xxxxxxx úřadu xx 31. ledna xx xxxxxxxx xxxxxxxxxx xxxx.
(2) Xxxxxx-xx daň xxxxxxxxx včas, xx xxxxxxx povinen, xxxx-xx xxxxxxxxxx xxxx xxx 2.000 Xxx, xxxxxxxxx 2 % poplatek x xxxxxxxx z xxxxxxxxxx k 31. xxxxx, 30. xxxxx, 31. xxxxxxxx x 31. xxxxx.
§23
Xxxxx x xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx xxxxx xxxxxxxxx a xxxxxxxxxxx zavázána xxxxxxxxx xxxxx daň xxxxx x xxxx, které xxxxxxxxxx xxxxxxxxxxxx provozují xxxxxxxx na vlastní xxxx.
§24
Přiznání
(1) Každý, kdo xx povinen xxxxxxx xxxxxxxxxxx xxx, xxxx xxxxxxx xxxxxx xxxxxxxxxx xx 31. xxxxx xxxxx xxxxxx xxxxxxxx x xxxxx okolnostech xxxxxxxxxx xxx vyměření xxxx za xxxxxxxx xxx. Xxxx xx xx xxxxxxx xxxxxx xxxxxxxx každý, xxx xxxx berní správou x podání xxxxxxxx xxxxxx. Vzor přiznání xxxx x xxxxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(2) Nepodá-li xxxxxxxxx xxxxxxxx xxxx, xxxx býti xxx xxxxxxx až o 10 %; zvýšení xx xxxxxxx xx 60 xxx xxx xxx vyložení xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
§25
Xxxxxx xxxxxxxxxxx
(1) X xxxxxxxx xxxxxxxxxx xxxx xx příslušná xxxxx xxxxxx, x xxxxxx xxxxxx měl xxxxxxxxx xxxxxxxx (xxxxx) koncem xxxxxxxxxx roku. Xxxxx-xx xxxxxx xxxxxxxxxx berní xxxxxx xxxxxx podle xxxxxxxx (xxxxx) poplatníkova, xx příslušná xxxxx xxxxxx, v jejímž xxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, xx případě xxxx xxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxxx xxxxxx ani xxxxx xxxxxxxx, xxxx xx xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxxxx 1 platí xxxxxxx xxx určení místní xxxxxxxxxxxx xxxxxxx úřadu x místního národního xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx).
§26
Vyrozumění x xxxxxxxx xxxx
(1) X xxxxxxxx xxxx xxxxxxxx xxxxx xxxxxx poplatníky xxxxxxxx xxxxxxxxxxxxxxx místního národního xxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxx místní xxxxxxx výbor xx 7 dnů xx xxxxxx x veřejnému xxxxxxxxxx xx xxxx 30 dnů.
(2) Xxxxxxx x xxxx xxxxxxxx xxxxxxx xxxxxxx místní xxxxxxx výbor vyhláškou xx obecní tabuli xxxx jiným xxxxxxxx x xxxxx xxxxxxxx.
(3) Xx seznamu potvrdí xxxxxx xxxxxxx xxxxx xxxx vyložení x xxxxx xxx xxxxx xxxxxx.
§27
Odvolání
(1) Xx xxxxxxxx xxxx lze se xxxxxxx xxxxxxxx u xxxxxxxxx xxxxx správy xx 60 dnů xxx xxx vyložení xxxxxxxxxxx xxxxxxx u xxxxxxxx xxxxxxxxx xxxxxx.
(2) X xxxx xxxxx xxxxx poplatníci podati x příslušné xxxxx xxxxxx žádost xx xxxxxxx důvodů xxx xxxxxxxx xxxx. Xxxx xxxxxx xxxxxxx xxxxxxx xx xxxxxxxx xxxxx xx do dne xxxxxxxx příslušného xxxxxxxx x běží pak xxxx xxx xx xx xxxxxx.
(3) X xxxxxxxx xxxxxxxxx x xxxxxxxx xxxxxxxxx xxxxxxxx xxxx II. xxxxxxx, xx Slovensku xxxxxxxxxxxx xxxxxxx.
Xxxxxxxxxx xxxxxx xxxxxx
§28
(1) X xxxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxx výbory xxxxx xxxxxxxxxxxx xxxxxxxx komisemi, xxxxxxx xxxxxxxxxx xxxxxx xxxxxx a xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx.
(2) Xxxxx zemědělské xxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx) jsou: xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx nebo jeho xxxxxxxx, zástupce místního xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxx xxxxxx xxxx jeho zástupce, xxxxx xxxx zřízena, xxxxx xxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxx místní zemědělské xxxxxx xxxxxx je xxxxxxxx místního xxxxxxxxx xxxxxx xxxx jeho xxxxxxxx.
(3) Xxxxxxx xxxxxxxxxx xxxxxx xxxxxx se xxxxxxx xxx berní xxxxxx x xxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxxx výboru nebo xxxx xxxxxxxx, zemědělský xxxxxxxx (xxxx xxxxxxxx), xxxxxxxx berní xxxxxx, xxxxxxxx xxxxxxxxx sdružení Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxx xxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx výborem. Ministr xxxxxxx xxxx pro xxxxx xxxxxxxx berních xxxxx zříditi xxxxx xxxxx xxxxxxx zemědělskou xxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx xxxxxxxxxx daňové xxxxxx je xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx.
(4) Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx zřizuje xxx xxxxxxxxxxxx xxxxxxx x tvoří ji xxxxxxxx: xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx a výživy, xxxxxxxxxxxx financí, zemědělství x xxxxxxxxx reformy x xxxxxx, zemského xxxxxxxxx výboru x Xxxxx, zemského xxxxxxxxx xxxxxx x Xxxx x xxxxxx xxxxxxxxxx x Ostravě, xxxxxxxx xxxxxxxxxx ředitelství x Xxxxx x xxxxxxxx xxxxxxxxxx ředitelství x Xxxx, a xx xx jednom zástupci, x xx čtyřech xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx x xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx xxxxxxxxxxxx xxxxxxx.
§29
Xxxxxxx národním xxxxxxx (xxxxxxx xxxxxxxxxxx daňovým xxxxxxx) xxxxxxxx:
1. x xxxxxxx, xxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxx x xxxxxxxxxxxxx xxxxxx, xxxx xxx xxx x těchto xxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxxx xxxxxxxxx katastrálního výtěžku xxxxxxxxxxxxx na xxxxxxxxxxx xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxx dat x xxxxxx úhrnných xxxxxxxxxxxxx xxxxxx podle posledního xxxxxxxx stavu [§6 xxxx. 19 xxxxxxxx xxxxxxxx xx dne 23. května 1930, x. 64 Xx., xxxx xx xxxxxxxx xxxxxxxxx xxxxx II, XXX x XX xxxxxx x xxxxxxxxxx xxxxxxxx x xxxx xxxxxx (katastrálního xxxxxx)]. Xxxxxx-xx místní xxxxxxxxxx xxxxxx xxxxxx xxxxx xx 31. xxxxx xxxxxxxxxx roku, xxxx xxx xxxxx xxxxxx;
2. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx xxxxxxx oblasti (§8 odst. 2). Xxxxx xxxxx podati xxxxxxx xxxxxxxxxx daňové xxxxxx xx 31. xxxxx xxxxxxxxxx xxxx; xxxxxx xxxxxx po xxxx xxxxx xxxxxxx xxxx vliv na xxxxxxxx daně xx xxxxx rok.
§30
Xxxxxxxx zemědělským xxxxxxx xxxxxxx přísluší:
1. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2). Návrh xxxxx xxxxxx ústřední xxxxxxxxxx xxxxxx xxxxxx xx 31. xxxxx xxxxxxxxxx xxxx; xxxxxx xxxxxx po této xxxxx xxxxxxx xxxx xxxx xx xxxxxxxx xxxx xx xxxxx xxx;
2. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx o xxxxxxxx xxxxx §29 x. 1. Xxxxxxxxxx-xx xxxxxxx xxxxxxxxxx daňová xxxxxx x xxxxxx xx 15. xxxxxxxx xxxxxxxxxx roku, rozhodne x xxx xxxxxxxx xxxx II. xxxxxxx;
3. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx x přeřazení xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx jiné xxxxxxx xxxxxxx (§8 odst. 2); xxxxxxxxxx-xx do 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxx xxxx na xxxxxxxx daně za xxxxx rok.
§31
Xxxxxxxx zemědělské xxxxxx xxxxxx xxxxxxxx:
1. stanoviti xxxxxxx xxxxxxxxxxx výtěžek xxxxxxxxxxx xx katastrální xxxxx v xxxxxxxxx, xxx xxx nelze xxxxxxxx z výkazu xxxxxxxx katastrálních xxxxxx; xxxxxxxxx-xx jej do 30. listopadu xxxxxxxxxx xxxx, xxxxxxx jej xxxxxxxxxxxx xxxxxxx;
2. xxxxxxxxx xxxxxxxxx x Xxxxxxx xxxxx xxxxxxx xxxxxx xxxxx §9 odst. 1; xxxxxxxxx-xx xx xx 30. listopadu xxxxxxxxxx xxxx, stanoví xx ministerstvo financí. Xxxx xxxxxxx xxxxxxx xxxxx xxxx, xxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxxxx v §9 xxxx. 1 xxxxxxxx xxxxx xxx xxx pěstování xxxxxxxxx xxxxxx;
3. rozhodovati x xxxxxxxx platností x xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx jiné xxxxxxx xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx xxxxxxxxxx xxxx, nemůže xxxxxxxxx xxxx xxxx xx xxxxxxxx xxxx xx tento xxx;
4. xxxxxxxxxxxxx výnosové xxxxxx xxxxxxxxxx xxxxxx x xxxxxxxxxx xxxxxxxx xxxxxx xxxxx sazeb zemědělské xxxx.
§32
Členství v xxxxxxxxxxxx xxxxxxxx xxxxxxxx je xxxxxx čestnou. Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxx, xxxxxxxxx x podle nejlepšího xxxxxx x svědomí x xxxxxxxxxxx x xxxxxxx x xxxxxx xxxxxxxxx.
§33
Xxxxx okresních zemědělských xxxxxxxx xxxxxx, jednací xxx xxxxxx, xxxxx x xxxxx xxxxx xxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxx, xxxxx xxx x xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx x xxxxxx x xxxxxxxxx xxxxxx, x Xxxxxxx xxxxx.
Přechodná x xxxxxxxxx xxxxxxxxxx
§34
(1) Táž osoba xxxx býti xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx x jednoho xxxxxxxxxx a x xxxxx xxxxxxxxxx xxxxx x xxxxx xxxx.
(2) Xxxx-xx poplatníku u xxxx xx xxxx xxxxx xxxx poskytnuta xxxxx xxxxx §7 xxxx daňová xxxxx xxxxx §9 xxxxxx xx xxx 26. xxxxxx 1947, x. 109 Xx., x xxxx xx mzdy, xxxxxx mu býti xx xxxxx xxx xxxxxxx zemědělská xxx xxxxx §§13 xx 15.
§35
Xxxxxxx xxxxxxx xxxx
1. xxxx rozčleniti tabulky xxxxxxxxxx xxxx xxx xx xx xxxxxxxxxx xxxxxxxxxxxxx výtěžku, xxx xx xx xxxxxxx xxxxxx,
2. učiniti xxxxxxxx x xxxxxxxx xxxxxxxxxxxxx x xxxxxxxx, jež xx xxxxxxxxxx xxxxxx xxxxxx mohly xxxxxxxxxx,
3. xxxxxxx xxxxxxxx x xxxxxxxx dvojího xxxxxxx x případech, xxx xx zemědělské xxxxxxxxxxxx xxxxxxxxx na xxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx, x
4. xxxxxxxxx vyhláškou x Xxxxxxx xxxxx xxxxxx xxxxxxxxxx zemědělské xxxx xx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxx xxxx podobným xxxxxxx xxxxxxx.
§36
(1) Xxxxxxxx x xxxxxxxxxx dani xx xxx 1947 xxxx xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx, xxxxx zásadně xxxxxxxxx xxxxxx xxxxxxxxxx, x xx xx 30. xxxxxx 1948.
(2) Xxxxxxxxxx daň za xxx 1947 xxxx xxxxxxx ve xxxx xxxxxxxx xxxxxxxxx; první xxxxxxx xx 30. xxxxxx 1948 x xxxxx xx 30. xxxx 1948.
§37
(1) Příjem, xx xxxxxxx výtěžek z xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxx xxxx, není xxxxxxxxx xxxxxx rokem 1948, xxxxxxxx xxx xxxxxxxx xxxx důchodové x všeobecné xxxx xxxxxxxxx podle xxxxxx x přímých xxxxxx, xx xxxxx předpisů xxx xxxxxxxx x xxxxxxxxxxxx.
(2) Pozemky patřící x xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx předmětem xxxxxxxxxx daně, xxxxxx xxxxxxxxx berním xxxxx 1948 podrobeny xxxxxxxxx xxxx xxxxx xxxxxx x xxxxxxx xxxxxx, xx xxxxx předpisů xxx xxxxxxxx x xxxxxxxxxxxx. Xxxx-xx xxxxxxxxxxxxx, xxxxxxx pachtovné xxxxxxx xxxx xxxxx hlavy XX xxxxx xxxxxx.
(3) Xxxxx ze xxx 21. xxxxx 1946, č. 31 Sb., x dani x xxxxxx, xx xxxxxxxxxx počínajíc xxxxx 1947 na úplaty, xxxxx xxxxxxx osoby xxxxxxxxxxx zemědělské dani xx 31. xxxxxxxx 1946 za xxxxxxx x xxxxxx xxxxxxxxx x rámci xxxxxxxxxxxx xxxxxxxxxxxx, jakož x xx cenu vlastní xxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxx. Úplaty x ceny xxxxxxx x xxxxxxxxx větě xxxxxxxxxxx xxxxxxxx povinnosti xxxxx xxxxx xxxxx, xxxxxx X xxxxxxxx xxxxxxxx xx dne 29. xxxxxx 1941, x. 297 Xx., x xxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxxxx x provozní. Xxxxxxxxxxxxxx xxxxxxxxxx §2 xxxxxx xxxxxxxx nařízení se xxxxxxx.
(4) Xxxx podrobeným xxxxxxxx (xxxxxxxx xxxx xxxxxxxxx) xxxxx xxxxxx xx xxx 31. xxxxx 1947, č. 185 Sb., x xxxxxxxxx xxxxxxxxxxx xxxxx x x xxxxxxxxx xxxxx x xxxxxxxxxx přírůstků xx xxxxxxx, x osob xxxxxxxxxxxxx xxxxxxxxxx xxxx xx rozumí důchod (xxxxxx), xxxxx xx xxx x xxxxxx xxxx xxxxxxxx dani xxxxxxxxx (základem xxx xxxxxxxx daně důchodové), xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx jednorázová xxxxx xxxxx §3 xxxx. 1 xxxx. a) xxxxxx x. 185/1947 Xx. xxxxxx se x xxxxxx xxxxxxxxx x x xxxx, xxxxx by xxxxxxxx xx xxxxxx xxxxxxxx xxxxx xxxxxxxxx věty, xxxxx xxxxxxxxx xxx xxxxxxxx xxxx důchodové.
§38
(1) Zákon xx xxx 19. xxxxx 1946, č. 30 Sb., x xxxx xxxxxx xxxxxxxxxxxxxxxx xxxxx x xxxxx xxxxxxxxx xxxx x xxxxxxxx finančních xxxxxxxx, xx xxxxxxxx takto:
1. x §41 xxxx. 5 xxxx větě xx xxxxxxxx za xxxxx "... platiti xxx z xxxxxx", xxxxx xxxxx "xxxx xxxxxxxxx xxxxxxxxxx xxxx",
2. §41 xxxx. 6 xx xxxxxxxx xxxxx - xxxxx - xxxxx xxxxxx znění" "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx nevztahují xx xxxxx xxxxxxxxxxx zemědělské xxxx, x když xxxxxxxxx xxxx živnost xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
(2) Xxxxx ze xxx 14. dubna 1920, x. 262 Xx., x xxxx x xxxx, xx xxxxx předpisů jej xxxxxxxx x xxxxxxxxxxxx, xx xxxxxxxx xxxxx:
1. x §1 odst. 2 xxxx xxxx xx xxxxxxxx xx xxxxx "... xxxxxxx xxx x xxxxxx" xxxxx xxxxx "nebo xxxxxxxxx xxxxxxxxxx xxxx",
2. §1 xxxx. 3 xx doplňují xxxxx - xxxxxxx - xxxxx xxxxxx xxxxx: "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx nevztahují xx xxxxx xxxxxxxxxxx zemědělské xxxx, x xxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
§39
(1) Sazba xxxxxxxxx xxxx podle §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 xxxxxxxx do 60 dnů xxx xxx xxxxxxxxx tohoto xxxxxx pozemky, xxxxx xxxxxxx k xxxxxxxxxxxx xxxxxxxxxxxx, xxx xx xxxxxxxxx zemědělské xxxx. Xxxx xxxxxxxx xxxx x xxxxxx podání xxxxxxx xxxxxxxxxxxx xxxxxxx.
(3) Xxxxxxxxxx §327 xxxx. 1 xxxx xxxxx xxxxxx x xxxxxxx xxxxxx se zrušuje; xxxxxxx se xx xxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxx na xxxxx xxx 1947.
§40
X xxxxxxxxx xxxxx xxxxxxx neupravených platí xxxxxxx xxxxxxxxxx xxxxxx x xxxxxxx xxxxxx, xx znění xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx; xxxxx xxx x poplatek x xxxxxxxx, platí xxxxxxx xxxxxxxxxx xxxxxx č. 31/1946 Sb.
§41
Tento zákon xxxxxx xxxxxxxxx xxxx xxxxxxxxx; xxxxx však xxx xxxxxxxxxxx xxx po xxxx xx rok 1947; xxxxxxx xxx xxxxxxx financí.
Dr. Xxxxx x. x.
Xxxxxxxx x. x.
Xx. Xxxxxxxx x. x.
Tabulka zemědělské daně xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||||
| xxxxx pozemků | 5 Kčs | 10 Xxx | 15 Kčs | 20 Kčs | 25 Xxx | 30 Xxx |
| x ha | činí 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 výměře xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za každý xxxxx xxxxxx Kčs: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||||
| xxxxx xxxxxxx | 35 Kčs | 40 Xxx | 45 Xxx | 50 Xxx | 55 Xxx | 60 Xxx |
| x ha | činí xxxxxxxxxx xxx Xxx: | |||||
| 1 | 100 | 100 | 110 | 110 | 120 | 120 |
| 2 | 290 | 310 | 320 | 340 | 350 | 360 |
| 3 | 560 | 580 | 600 | 620 | 640 | 670 |
| 4 | 840 | 890 | 930 | 960 | 1.000 | 1.040 |
| 5 | 1.130 | 1.190 | 1.260 | 1.320 | 1.380 | 1.440 |
| 6 | 1.460 | 1.540 | 1.620 | 1.700 | 1.770 | 1.840 |
| 7 | 1.770 | 1.890 | 2.000 | 2.110 | 2.210 | 2.300 |
| 8 | 2.130 | 2.270 | 2.400 | 2.520 | 2.640 | 2.770 |
| 9 | 2.480 | 2.640 | 2.810 | 2.970 | 3.120 | 3.270 |
| 10 | 2.850 | 3.050 | 3.240 | 3.420 | 3.600 | 3.780 |
| 11 | 3.230 | 3.450 | 3.680 | 3.900 | 4.120 | 4.320 |
| 12 | 3.610 | 3.880 | 4.140 | 4.390 | 4.630 | 4.890 |
| 13 | 4.000 | 4.320 | 4.600 | 4.910 | 5.210 | 5.490 |
| 14 | 4.420 | 4.770 | 5.130 | 5.460 | 5.780 | 6.130 |
| 15 | 4.860 | 5.260 | 5.640 | 6.030 | 6.430 | 6.810 |
| 16 | 5.310 | 5.750 | 6.210 | 6.650 | 7.070 | 7.510 |
| 17 | 5.760 | 6.290 | 6.790 | 7.260 | 7.780 | 8.270 |
| 18 | 6.270 | 6.840 | 7.380 | 7.960 | 8.500 | 9.040 |
| 19 | 6.780 | 7.400 | 8.040 | 8.650 | 9.270 | 9.890 |
| 20 | 7.300 | 8.020 | 8.690 | 9.390 | 10.080 | 10.740 |
| 21 | 7.870 | 8.630 | 9.400 | 10.160 | 10.900 | 11.680 |
| 22 | 8.450 | 9.280 | 10.130 | 10.940 | 11.800 | 12.620 |
| 23 | 9.030 | 9.970 | 10.860 | 11.800 | 12.700 | 13.640 |
| 24 | 9.670 | 10.660 | 11.680 | 12.660 | 13.680 | 14.690 |
| 25 | 10.310 | 11.410 | 12.490 | 13.590 | 14.680 | 15.780 |
| 26 | 10.970 | 12.170 | 13.340 | 14.540 | 15.720 | 16.940 |
| 27 | 11.680 | 12.940 | 14.250 | 15.510 | 16.830 | 18.100 |
| 28 | 12.400 | 13.790 | 15.150 | 16.560 | 17.930 | 19.370 |
| 29 | 13.130 | 14.640 | 16.130 | 17.620 | 19.150 | 20.650 |
| 30 | 13.920 | 15.500 | 17.130 | 18.740 | 20.360 | 22.010 |
| 31 | 14.720 | 16.450 | 18.140 | 19.900 | 21.640 | 23.420 |
| 32 | 15.530 | 17.380 | 19.240 | 21.060 | 22.980 | 24.860 |
| 33 | 16.410 | 18.360 | 20.340 | 22.350 | 24.330 | 26.400 |
| 34 | 17.290 | 19.390 | 21.490 | 23.620 | 25.790 | 27.930 |
| 35 | 18.180 | 20.430 | 22.690 | 24.950 | 27.250 | 29.600 |
| 36 | 19.150 | 21.510 | 23.900 | 26.340 | 28.790 | 31.260 |
| 37 | 20.110 | 22.650 | 25.190 | 27.730 | 30.380 | 33.020 |
| 38 | 21.090 | 23.780 | 26.500 | 29.240 | 31.990 | 34.830 |
| 39 | 22.150 | 24.980 | 27.820 | 30.760 | 33.720 | 36.670 |
| 40 | 23.210 | 26.220 | 29.260 | 32.320 | 35.440 | 38.580 |
| 41 | 24.270 | 27.460 | 30.690 | 33.960 | 37.240 | 40.490 |
| 42 | 25.430 | 28.780 | 32.160 | 35.600 | 39.060 | 42.450 |
| 43 | 26.590 | 30.130 | 33.720 | 37.320 | 40.900 | 44.420 |
| 44 | 27.750 | 31.480 | 35.280 | 39.060 | 42.780 | 46.420 |
| 45 | 29.010 | 32.930 | 36.880 | 40.810 | 44.660 | 48.440 |
| 46 | 30.270 | 34.400 | 38.530 | 42.600 | 46.580 | 50.460 |
| 47 | 31.530 | 35.870 | 40.180 | 44.390 | 48.510 | 52.530 |
| 48 | 32.880 | 37.410 | 41.870 | 46.210 | 50.450 | 54.600 |
| 49 | 34.250 | 38.960 | 43.570 | 48.050 | 52.430 | 56.650 |
| 50 | 35.620 | 40.520 | 45.270 | 49.890 | 54.400 | 58.710 |
| Xxx celkové xxxxxx xxxxx pozemků xxx 50 xx xxxx zemědělská xxx xx každý xxxxx xxxxxx Kčs: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Tabulka zemědělské xxxx xxx řepařskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním výtěžku xxxxx pozemků | |||
| všech pozemků | 65 Xxx | 70 Xxx | 75 Kčs | 80 Xxx x xxxx |
| x xx | xxxx zemědělská daň Xxx: | |||
| 1 | 120 | 130 | 130 | 130 |
| 2 | 370 | 390 | 400 | 410 |
| 3 | 690 | 720 | 740 | 760 |
| 4 | 1.070 | 1.100 | 1.130 | 1.170 |
| 5 | 1.490 | 1.540 | 1.590 | 1.640 |
| 6 | 1.920 | 2.000 | 2.070 | 2.150 |
| 7 | 2.400 | 2.490 | 2.570 | 2.670 |
| 8 | 2.900 | 3.020 | 3.130 | 3.240 |
| 9 | 3.410 | 3.550 | 3.700 | 3.840 |
| 10 | 3.960 | 4.130 | 4.300 | 4.460 |
| 11 | 4.510 | 4.730 | 4.940 | 5.150 |
| 12 | 5.140 | 5.380 | 5.610 | 5.840 |
| 13 | 5.760 | 6.060 | 6.350 | 6.640 |
| 14 | 6.470 | 6.800 | 7.110 | 7.440 |
| 15 | 7.170 | 7.560 | 7.950 | 8.320 |
| 16 | 7.960 | 8.390 | 8.800 | 9.240 |
| 17 | 8.740 | 9.240 | 9.740 | 10.220 |
| 18 | 9.610 | 10.160 | 10.690 | 11.250 |
| 19 | 10.490 | 11.110 | 11.740 | 12.350 |
| 20 | 11.440 | 12.140 | 12.800 | 13.500 |
| 21 | 12.430 | 13.180 | 13.960 | 14.720 |
| 22 | 13.170 | 14.320 | 15.140 | 16.000 |
| 23 | 14.560 | 15.460 | 16.420 | 17.340 |
| 24 | 15.690 | 16.720 | 17.720 | 18.760 |
| 25 | 16.890 | 17.970 | 19.120 | 20.230 |
| 26 | 18.110 | 19.350 | 20.550 | 21.780 |
| 27 | 19.430 | 20.730 | 22.070 | 23.400 |
| 28 | 20.760 | 22.220 | 23.640 | 25.090 |
| 29 | 22.200 | 23.730 | 25.290 | 26.860 |
| 30 | 23.650 | 25.340 | 27.000 | 28.700 |
| 31 | 25.190 | 26.990 | 28.800 | 30.630 |
| 32 | 26.780 | 28.710 | 30.660 | 32.620 |
| 33 | 28.430 | 30.520 | 32.600 | 34.730 |
| 34 | 30.160 | 32.370 | 34.620 | 36.860 |
| 35 | 31.900 | 34.320 | 36.680 | 39.070 |
| 36 | 33.780 | 36.290 | 38.820 | 41.310 |
| 37 | 35.660 | 38.360 | 40.970 | 43.580 |
| 38 | 37.630 | 40.420 | 43.170 | 45.880 |
| 39 | 39.620 | 42.550 | 45.380 | 48.220 |
| 40 | 41.640 | 44.670 | 47.640 | 50.560 |
| 41 | 43.690 | 46.840 | 49.900 | 52.950 |
| 42 | 45.750 | 49.030 | 52.210 | 55.340 |
| 43 | 47.850 | 51.240 | 54.530 | 57.720 |
| 44 | 49.960 | 53.470 | 56.830 | 60.090 |
| 45 | 52.110 | 55.700 | 59.130 | 62.440 |
| 46 | 54.260 | 57.920 | 61.410 | 64.790 |
| 47 | 56.400 | 60.140 | 63.680 | 67.100 |
| 48 | 58.540 | 62.330 | 65.930 | 69.400 |
| 49 | 60.670 | 64.530 | 68.170 | 71.660 |
| 50 | 62.780 | 66.690 | 70.380 | 73.910 |
| Xxx xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za xxxxx další hektar Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxxxx oblast
| Při xxxxxxx výměře | při průměrném xxxxxxxxxxxx xxxxxxx xxxxx 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 další xxxxxx Xxx: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Xxxxxxx zemědělské xxxx xxx obilnářskou xxxxxx
| Xxx celkové výměře | při xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 30 Xxx | 35 Xxx | 40 Xxx | 45 Xxx | 50 Xxx |
| x ha | činí 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 xx xxxxx xxxxx xxxxxx Xxx: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx pozemků | |||
| všech xxxxxxx | 55 Xxx | 60 Kčs | 65 Xxx | 70 Xxx a xxxx |
| x ha | činí zemědělská xxx Xxx: | |||
| 1 | - | - | 70 | 70 |
| 2 | 240 | 240 | 250 | 250 |
| 3 | 450 | 460 | 480 | 490 |
| 4 | 670 | 700 | 720 | 750 |
| 5 | 950 | 980 | 1.010 | 1.040 |
| 6 | 1.210 | 1.260 | 1.310 | 1.360 |
| 7 | 1.510 | 1.570 | 1.630 | 1.680 |
| 8 | 1.800 | 1.880 | 1.960 | 2.040 |
| 9 | 2.140 | 2.230 | 2.320 | 2.400 |
| 10 | 2.460 | 2.560 | 2.670 | 2.790 |
| 11 | 2.800 | 2.940 | 3.060 | 3.180 |
| 12 | 3.160 | 3.300 | 3.440 | 3.580 |
| 13 | 3.500 | 3.680 | 3.850 | 4.020 |
| 14 | 3.890 | 4.080 | 4.270 | 4.440 |
| 15 | 4.270 | 4.470 | 4.690 | 4.920 |
| 16 | 4.650 | 4.910 | 5.160 | 5.400 |
| 17 | 5.080 | 5.360 | 5.620 | 5.890 |
| 18 | 5.510 | 5.800 | 6.130 | 6.440 |
| 19 | 5.950 | 6.310 | 6.650 | 6.980 |
| 20 | 6.430 | 6.810 | 7.170 | 7.560 |
| 21 | 6.910 | 7.320 | 7.750 | 8.170 |
| 22 | 7.410 | 7.890 | 8.340 | 8.750 |
| 23 | 7.950 | 8.450 | 8.930 | 9.450 |
| 24 | 8.490 | 9.020 | 9.590 | 10.130 |
| 25 | 9.040 | 9.660 | 10.240 | 10.820 |
| 26 | 9.640 | 10.290 | 10.910 | 11.580 |
| 27 | 10.240 | 10.930 | 11.640 | 12.340 |
| 28 | 10.850 | 11.630 | 12.370 | 13.120 |
| 29 | 11.520 | 12.330 | 13.120 | 13.960 |
| 30 | 12.190 | 13.040 | 13.940 | 14.800 |
| 31 | 12.860 | 13.830 | 14.750 | 15.680 |
| 32 | 13.600 | 14.600 | 15.580 | 16.610 |
| 33 | 14.350 | 15.390 | 16.480 | 17.550 |
| 34 | 15.090 | 16.250 | 17.380 | 18.530 |
| 35 | 15.890 | 17.110 | 18.300 | 19.550 |
| 36 | 16.710 | 17.970 | 19.290 | 20.580 |
| 37 | 17.530 | 18.920 | 20.270 | 21.660 |
| 38 | 18.390 | 19.860 | 21.290 | 22.790 |
| 39 | 19.300 | 20.810 | 22.370 | 23.910 |
| 40 | 20.200 | 21.840 | 23.450 | 25.110 |
| 41 | 21.120 | 22.870 | 24.570 | 26.340 |
| 42 | 22.120 | 23.910 | 25.750 | 27.570 |
| 43 | 23.110 | 25.020 | 26.930 | 28.890 |
| 44 | 24.100 | 26.160 | 28.140 | 30.230 |
| 45 | 25.180 | 27.290 | 29.430 | 31.560 |
| 46 | 26.260 | 28.480 | 30.720 | 33.000 |
| 47 | 27.350 | 29.720 | 32.030 | 34.460 |
| 48 | 28.490 | 30.950 | 33.430 | 35.910 |
| 49 | 29.670 | 32.230 | 34.830 | 37.440 |
| 50 | 30.860 | 33.570 | 36.240 | 38.980 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx každý xxxxx xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Xxxxxxx zemědělské xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx |
| x xx | xxxx xxxxxxxxxx daň Xxx: | |||
| 1 | - | - | - | - |
| 2 | 80 | 100 | 110 | 120 |
| 3 | 180 | 200 | 220 | 240 |
| 4 | 260 | 300 | 340 | 370 |
| 5 | 370 | 440 | 490 | 530 |
| 6 | 480 | 560 | 620 | 690 |
| 7 | 590 | 690 | 790 | 880 |
| 8 | 700 | 850 | 960 | 1.060 |
| 9 | 830 | 990 | 1.120 | 1.250 |
| 10 | 940 | 1.130 | 1.310 | 1.460 |
| 11 | 1.060 | 1.290 | 1.490 | 1.660 |
| 12 | 1.170 | 1.450 | 1.670 | 1.870 |
| 13 | 1.300 | 1.610 | 1.850 | 2.100 |
| 14 | 1.420 | 1.750 | 2.060 | 2.320 |
| 15 | 1.540 | 1.920 | 2.250 | 2.540 |
| 16 | 1.650 | 2.090 | 2.440 | 2.780 |
| 17 | 1.760 | 2.250 | 2.640 | 3.020 |
| 18 | 1.880 | 2.410 | 2.850 | 3.250 |
| 19 | 2.010 | 2.560 | 3.060 | 3.480 |
| 20 | 2.130 | 2.740 | 3.270 | 3.740 |
| 21 | 2.250 | 2.910 | 3.470 | 4.000 |
| 22 | 2.360 | 3.080 | 3.690 | 4.250 |
| 23 | 2.480 | 3.250 | 3.910 | 4.490 |
| 24 | 2.590 | 3.420 | 4.130 | 4.770 |
| 25 | 2.720 | 3.590 | 4.340 | 5.050 |
| 26 | 2.840 | 3.770 | 4.550 | 5.330 |
| 27 | 2.970 | 3.950 | 4.800 | 5.610 |
| 28 | 3.090 | 4.130 | 5.040 | 5.890 |
| 29 | 3.210 | 4.300 | 5.280 | 6.210 |
| 30 | 3.320 | 4.480 | 5.520 | 6.520 |
| 31 | 3.440 | 4.660 | 5.760 | 6.830 |
| 32 | 3.560 | 4.860 | 6.020 | 7.130 |
| 33 | 3.690 | 5.060 | 6.290 | 7.470 |
| 34 | 3.810 | 5.250 | 6.560 | 7.810 |
| 35 | 3.940 | 5.450 | 6.830 | 8.160 |
| 36 | 4.060 | 5.640 | 7.090 | 8.500 |
| 37 | 4.190 | 5.840 | 7.370 | 8.840 |
| 38 | 4.310 | 6.060 | 7.670 | 9.220 |
| 39 | 4.430 | 6.270 | 7.970 | 9.610 |
| 40 | 4.550 | 6.490 | 8.260 | 9.990 |
| 41 | 4.690 | 6.710 | 8.560 | 10.370 |
| 42 | 4.830 | 6.920 | 8.850 | 10.750 |
| 43 | 4.960 | 7.130 | 9.180 | 11.170 |
| 44 | 5.100 | 7.360 | 9.510 | 11.590 |
| 45 | 5.240 | 7.600 | 9.840 | 12.020 |
| 46 | 5.370 | 7.840 | 10.170 | 12.440 |
| 47 | 5.500 | 8.080 | 10.490 | 12.860 |
| 48 | 5.640 | 8.320 | 10.820 | 13.320 |
| 49 | 5.770 | 8.560 | 11.190 | 13.790 |
| 50 | 5.920 | 8.810 | 11.550 | 14.260 |
| Xxx xxxxxxx xxxxxx xxxxx pozemků xxx 50 xx xxxx xxxxxxxxxx daň za xxxxx xxxxx xxxxxx Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx zemědělské daně xxx xxxxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 25 Kčs | 30 Xxx | 35 Xxx | 40 Xxx x více |
| v xx | xxxx xxxxxxxxxx daň Xxx: | |||
| 1 | - | - | - | - |
| 2 | 130 | 140 | 150 | 150 |
| 3 | 250 | 260 | 270 | 280 |
| 4 | 400 | 430 | 450 | 480 |
| 5 | 570 | 600 | 630 | 670 |
| 6 | 750 | 810 | 860 | 910 |
| 7 | 950 | 1.020 | 1.080 | 1.140 |
| 8 | 1.140 | 1.240 | 1.330 | 1.420 |
| 9 | 1.380 | 1.490 | 1.590 | 1.680 |
| 10 | 1.600 | 1.720 | 1.840 | 1.970 |
| 11 | 1.820 | 1.980 | 2.140 | 2.280 |
| 12 | 2.070 | 2.250 | 2.420 | 2.570 |
| 13 | 2.320 | 2.510 | 2.710 | 2.910 |
| 14 | 2.560 | 2.810 | 3.030 | 3.240 |
| 15 | 2.820 | 3.090 | 3.330 | 3.570 |
| 16 | 3.090 | 3.370 | 3.650 | 3.930 |
| 17 | 3.350 | 3.670 | 3.990 | 4.280 |
| 18 | 3.620 | 3.990 | 4.320 | 4.640 |
| 19 | 3.910 | 4.290 | 4.660 | 5.050 |
| 20 | 4.190 | 4.600 | 5.030 | 5.440 |
| 21 | 4.470 | 4.950 | 5.410 | 5.840 |
| 22 | 4.770 | 5.290 | 5.770 | 6.290 |
| 23 | 5.090 | 5.630 | 6.190 | 6.730 |
| 24 | 5.400 | 6.000 | 6.600 | 7.170 |
| 25 | 5.710 | 6.380 | 7.010 | 7.660 |
| 26 | 6.050 | 6.760 | 7.450 | 8.150 |
| 27 | 6.400 | 7.140 | 7.910 | 8.650 |
| 28 | 6.750 | 7.560 | 8.370 | 9.160 |
| 29 | 7.090 | 7.990 | 8.830 | 9.720 |
| 30 | 7.460 | 8.410 | 9.330 | 10.260 |
| 31 | 7.850 | 8.830 | 9.850 | 10.810 |
| 32 | 8.240 | 9.300 | 10.360 | 11.420 |
| 33 | 8.620 | 9.770 | 10.870 | 12.030 |
| 34 | 9.020 | 10.250 | 11.440 | 12.630 |
| 35 | 9.450 | 10.710 | 12.010 | 13.270 |
| 36 | 9.880 | 11.230 | 12.580 | 13.950 |
| 37 | 10.310 | 11.760 | 13.160 | 14.620 |
| 38 | 10.740 | 12.280 | 13.790 | 15.280 |
| 39 | 11.210 | 12.800 | 14.420 | 16.020 |
| 40 | 11.690 | 13.360 | 15.040 | 16.760 |
| 41 | 12.160 | 13.940 | 15.700 | 17.490 |
| 42 | 12.630 | 14.520 | 16.390 | 18.250 |
| 43 | 13.130 | 15.090 | 17.080 | 19.060 |
| 44 | 13.650 | 15.710 | 17.760 | 19.870 |
| 45 | 14.180 | 16.340 | 18.490 | 20.680 |
| 46 | 14.700 | 16.980 | 19.250 | 21.540 |
| 47 | 15.230 | 17.610 | 20.010 | 22.420 |
| 48 | 15.800 | 18.270 | 20.760 | 23.310 |
| 49 | 16.380 | 18.970 | 21.560 | 24.190 |
| 50 | 16.950 | 19.670 | 22.390 | 25.150 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx nad 50 xx xxxx zemědělská xxx xx každý xxxxx xxxxxx Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Kčs | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx | 30 Kčs |
| v 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 výměře xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx oblast
| Při celkové xxxxxx všech pozemků | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx pozemků | Při xxxxxxx xxxxxx všech xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | ||
| x xx | 35 Xxx | 40 Kčs x xxxx | x xx | 35 Xxx | 40 Xxx a více |
| činí xxxxxxxxxx xxx Xxx: | xxxx xxxxxxxxxx xxx Xxx: | ||||
| 1 | - | - | 28 | 5.470 | 5.960 |
| 2 | 110 | 120 | 29 | 5.740 | 6.300 |
| 3 | 220 | 230 | 30 | 6.050 | 6.640 |
| 4 | 340 | 350 | 31 | 6.370 | 6.970 |
| 5 | 480 | 510 | 32 | 6.680 | 7.320 |
| 6 | 620 | 650 | 33 | 7.000 | 7.700 |
| 7 | 780 | 830 | 34 | 7.320 | 8.080 |
| 8 | 950 | 1.010 | 35 | 7.670 | 8.460 |
| 9 | 1.110 | 1.180 | 36 | 8.030 | 8.830 |
| 10 | 1.300 | 1.390 | 37 | 8.380 | 9.250 |
| 11 | 1.490 | 1.590 | 38 | 8.730 | 9.680 |
| 12 | 1.680 | 1.780 | 39 | 9.110 | 10.100 |
| 13 | 1.870 | 2.010 | 40 | 9.510 | 10.530 |
| 14 | 2.080 | 2.230 | 41 | 9.910 | 10.970 |
| 15 | 2.290 | 2.450 | 42 | 10.300 | 11.450 |
| 16 | 2.490 | 2.680 | 43 | 10.700 | 11.920 |
| 17 | 2.720 | 2.930 | 44 | 11.130 | 12.400 |
| 18 | 2.950 | 3.170 | 45 | 11.570 | 12.870 |
| 19 | 3.170 | 3.410 | 46 | 12.020 | 13.390 |
| 20 | 3.400 | 3.670 | 47 | 12.460 | 13.920 |
| 21 | 3.630 | 3.930 | 48 | 12.900 | 14.450 |
| 22 | 3.880 | 4.200 | 49 | 13.390 | 14.970 |
| 23 | 4.130 | 4.460 | 50 | 13.880 | 15.520 |
| 24 | 4.370 | 4.750 | Xxx xxxxxxx xxxxxx všech xxxxxxx nad 50 xx xxxx | ||
| 25 | 4.630 | 5.050 | xxxxxxxxxx xxx xx xxxxx další xxxxxx Kčs: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Xxxxxx xxxxxxx x. 49/1948 Xx. xxxxx xxxxxxxxx xxxx 14.4.1948.
Ke xxx uzávěrky xxxxxx xxxxxxx xxxxx xxxxx x xxxxxxxxx.
Xxxxxx xxxxxxx x. 49/1948 Xx. xxx xxxxxx právním xxxxxxxxx č. 77/1952 Sb. x xxxxxxxxx od 22.12.1952.
Xxxxx xxxxxxxxxxxx xxxxxxxx norem xxxxxx xxxxxxxx předpisů x odkazech xxxx xxxxxxxxxxxxx, pokud se xxxx xxxxxx xxxxxxxxx xxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx.