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
Zákon
ze xxx 21. xxxxxx 1948
o xxxxxxxxxx xxxx
Xxxxxxxxxxx Xxxxxxx shromáždění xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xx xxxxx xxxxxx:
Daňová xxxxxxxxx
§1
(1) Xxxxxxxxxx xxxx xxxxxxxxx fysické xxxxx, které xxxxxxxxx xx vlastní xxxx xxxxxxxxxx xxxxxxxxxxxx xx xx xxxxxx xxxxxxxx xxxxxxx xxxxxxx s xxxxxxxxxxxx xxxxxxxx.
(2) Provozuje-li xxxxxxxxxx xxxxxxxxxxxx na xxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx, xxxxxxx xxxxxxxxxx xxxx xxx, xxxxxxx-xx x něm xxxxxx x xxxx xxxxx xxxxxxxxxx jen xxxxx, pokud xxxxxxx - xxxxx x xxxxxxxxxxx hospodářství xxxx xxxxxxxxxx - xx xxxxxxx xxxxx. Tato xxxxxxxx xxxxxx xxxx xxxxxxx u xxxx xx 21 xxx xxxx x u xxxx, xxxxx x xxxxxxxxxxx xxxxxxxxxxxx nemohou xxxxxxxxx xxx xxxxx, xxxxx, xxxxxxxxxx nebo xxxxxxxxxx xxxxxxx xxxxxx, xxxxx jiné než x zaměstnaneckém poměru.
(3) Xxxxxxxxx-xx xxxxxxxxxx hospodářství xxxx xxxx xxxxxxxxx xxxx xxxxxxxx xx xxxxxxx xxxx (xx xx. xxxxxxx), xxxxxxxxx xxxxxxxxxx dani xxxxxxxx. Xxx xxx xxxx xxxx xxxxxxx u xxxxx xxxxxxxx stanovená x xxxxxxxx 2; xxxxxxx xxx stanovené xxxxx obdobně. X xxxxxxx (druha x xxxxxx) se xxxxxxxxxxx, xxxxxx-xx xxxxx xxxxxxxxx, xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
(4) Neodevzdaná (xxxxxxxxxxx) xxxxxxxxxxx xx xxxxxxxx xxx, xxxx xx zůstavitel byl xx xxxx.
§2
(1) Xxxxxxxxxxx xxxxxxxxxxxxx xx souhrn xxxxx xxxxxxxxxxx xxxxxxxx x xxxx, které tvoří xxxxxxxxxxx xxxxx a xxxxxx trvale xxxxxxxxxxx, xxxxxxxxx nebo xxxxxxxxxxxx xxxx xxxxxxxx xxxxx, x xxxxxxxx účastí xx xxxxxxxxxxxx společnostech, xxxxxxx papírů x xxxxxxxxx xxxxxx.
(2) Xxxxxxxxx-xx xxxxx uvedené v §1 xxx nebo xxxx xxxxxxxxxxxx hospodářství, xxxxxxxx xx všechny xx jedno xxxxxxxxxx xxxxxxxxxxxx.
§3
X xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx:
1. xxxxxxxx xxxxxx, xxxxx xx obmezuje na xxxxxxxxxx xxxxxxx vlastního xxxxxxxxxxxx x pokud xxxxxx xxxxxx xxxx xxxxxxxxx x xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx (xxxxxx, mlýny, xxxxxxxxx, pivovary, xxxxxxxx, xxxxxxxxx x xxx.) xxxx x daném xxxxxxx xxxx provozována xx xxxxxxxxxxxx x xxxxxxxxxxx xxxxxx (x xxxxxxxxxx, xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxxx, chovatelských farmách x xxx.);
2. xxxxxxxx xxxxxxxx xxxxxxxxxxx xxxx, xxxxx xxxxxxxxx x xxxxxxx xxxxxxxxxx, za xxxxxxxx xxxxxxxxx xxx x. 1;
3. xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxxxx x xxxxxxx, xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx otevřených x xxxxxxxx x xxxxxxxxx xxxxx;
4. xxxxxxxx xxxxxxxxxx (xxxxxxxxxxx, orání xx xxxx, xxxxx xxx x xxx.), xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx x xxxxxxx po xxxxxxxxxxxx.
§4
Xxxxxxxxxxx, xxx xx xxxxxxxxxx xxxxxxxxxxxx provozuje xx xxxx vlastní, xxxxxxxxxx xx xxxxxxxx xx xxxxxxxxxxxxxxx xx xxxxxxxx xxxxxx právního xxxxxx.
§5
Xxxxxx-xx xx více xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx (§§1 až 4) xx společnému xxxxxxxxxxx xxxxx zemědělských xxxxxxxxxxxx xx společenstvo (družstvo) xxxx xxxx svépomocné xxxxxxxx s neuzavřeným xxxxxx xxxxx, podléhají xxxxxxxxxx xxxx tak, xxxx by svá xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxx.
§6
Xxxxxxxxx období
Daň se xxxxxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxx rok xx xxxx uplynutí.
Xxxxxx sazby
§7
(1) Xxx xx vyměřuje xxxxxxx xxxxxxxx x tabulkách xxxxxxxxxxx x tomuto xxxxxx.
(2) Xxx xxxxxxxxx xxxx xxxx xxxxxxxx:
1. xxxxxxx oblast (xxxxxxxx, xxxxxxxxxx, xxxxxxxxxxxx či xxxxxxxxxxx), ve xxxxx xxxx zemědělské xxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxx, x
2. xxxxxxx xxxxxx všech pozemků x xxxxxxxxxxxx xxxxxxxx x xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx 30. xxxxxx xxxxxxxxxx xxxx.
§8
(1) Xxx xxxxxxxx, xx xxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, platí xxxxxx xxxxxxxx, xxxxx xx xxxxxx xxxxxxxxxx výrobní xxxxxxx.
(2) Jednotlivá xxxxxxxxxxx xxxxx, po xxxxxxx xxxxxxxxxx zemědělská hospodářství, xxxxx xxxx xxxx xxxxxxxxx (§31 x. 3 x §30 x. 3) xx xx xxxxxxx xxxxxxx, xxxxxx výrobním xxxxxxxxx xxxx katastrálního území, xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, ve xxxxxxxxxxx xxxxxxxx.
§9
(1) Xxx xxxxxxxxx xxxxxxx xxxxxx xxxxx xxxxxxx x katastrálním xxxxxxxx xxxxxxxxxx xx xxxxxx pozemků xxxxxxxxxx xxxxxxxxx chmele, vinné xxxx, tabáku xxxx xxxxxxx, nebo xxxxxxxxxx xxxxxxxxxxxx (xxxxxxxxxxxx x xxxxxxxxx), xxxxxxxxxxx, ovocnictví x xxxxxxxxxxxx xxxxxxxx, xxxxx xx stanoví xxxxxxxx uvedeným v §31.
(2) Xxxxxxxx xxxxxxxxxxx xxxxxxx xx xxxxxx, xxxx-xx xx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxxx x xxxxxxxxx.
(3) Xxx stanovení xxxxxxx xxxxxx xxxxx pozemků x katastrálním xxxxxxxx x jejich celkového xxxxxxxxxxxxx xxxxxxx se xxxxxxxx i x xxxx xxxxxx ladem.
§10
(1) Daň xx xxxxxxxxx xxxxx, xxxx-xx x xxxxxxxxxxx hospodářství xxxxxx pozemků xxxxxxxxxx xxxxxxxxx xxxx xxx 15 % xxxxxxx xxxxxx xxxxx pozemků x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxx xxx xxxxxxx xxxx xxxxx xxxxxxxx 1 vyhlásí xxxxxxx xxxxxxx x Xxxxxxx xxxxx.
§13
(1) Xxxxxxxxxxx xxxxxxxx x §1 xxxx. 2 xx xxx xxxxx:
1. x 480 Xxx xx xxxxxxx xxxxx xxxxxxx založené xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx,
2. x 480 Xxx xx první xxxx,
3. x 540 Xxx na druhé xxxx,
4. o 600 Xxx na xxxxx x xx xxxxx xxxxx dítě a
5. x 480 Xxx xx xxxxxxx x xxxxxx.
(2) Xxxxx xxxxxxxx 1 xx xxxxxxxx:
x) x druhého člena xxxxxxx x u xxxxxxxxxxx dětí xxx x těm, xxxxx xxxx x poplatníkem xx xxxxxxxxxx společenství, x
x) x zletilých xxxx x x xxxxxx x těm, xxxxx xxxx x xxxxxxxxxxxx zaopatření.
(3) Stejně xxxx xxxx xxxxxxxx xx xxx xxxxxxx, xxxxxxxxxx, pastorkové a xxxxxxxxx.
(4) Xxxxxx jako xxxx se xxxxxxxx xxx nezletilí xxxxxxxxxx, xxxxxxxxx xxxxxxx x xxxxxxxxx xxxxxx poplatníka xxxx jeho xxxxxxxx (xxxxxxx), jsou-li v xxxx xxxxxxxxxx.
(5) Xxxxxx xxxx rodiče se xxxxxxxx xxx xxxxxxxxx, xxxxxxxxx xxxxxx, xxxxxxxx, xxxxxx, xxxxxx, xxxxx x xxxxxx xxxxxxxxxx xxxx xxxx manželky (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(6) Xxxxxx xxxx xxxxxx xx xxxxxxxx též xxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxx x zletilé xxxxxx xxxxxxxxxx xxxx jeho xxxxxxxx (xxxxxxx), xxxx-xx xxxxx xxxxxxxxx x x xxxx xxxxxxxxxx.
(7) Xxxxx, xx xxxxx xx xxxxxxxxxx xxxxxxx xxx podle xxxxxxxxxxx xxxxxxxx, xxxxxxxx se xxxx jako xxxxxxxxxxx xxxxxxxxxx.
(8) Příslušník domácnosti xxxx x xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, xxxxx-xx xx xxxx xxxxxxx xxxxxxx v xxxxx domácnosti x xxxxxxxx z xxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx přechodným xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx. Xxx xxxxx xxxx xxxx býti xxxxxx xx xxxxxxxxxxx xxxxxxxxxx pouze x xxxxxxx xxxxxxxxxx.
(9) Příslušník xxxxxxxxxx xx v xxxxxxxxxxxx xxxxxxxxxx, poskytuje-li xxxx xxxxx-xx mu xxxxxxxxx xxxxxxxx xxx, xxxxxx a xxxxxxx. Xxxxxxxxxxx xx xxxxxx xxx xxxxxxxxxxx xxxxxxx. X xxxxxxxxxx xxxxx, xx-xx xxxxxxxxxx - xxxxxxxxx výměnkáře - xxxxxxx xxxxxx, postačující x xxxx xxxxxx.
(10) Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxx xxxx těm, xxxxx nežijí xxxxxx x manželem (xxxxxxxxx) xx společné xxxxxxxxxx, xxxxx se daň x 480 Xxx, xxxx-xx xxxxx na xxxxxxx xxxx podle xxxxxxxx 1 x. 2.
(11) Xxxxxxxxxxx, xxxxx xxxxxxxxx xxxxxxx xxx xxxx, x. x. xxxx je v xxxxxxxxxx xxxxx do xxxxxx čtrnáctého roku, xxxxx xx xxx x 480 Xxx, xxxxxx-xx xxxxx xx xxxxxxxx téže anebo xxxxx xxxxxx x xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx do xxxxxxxxxx roku neplatí, xxxxxxxx xx xxxx xxxxx xxxxxxx obětmi xxxxxxx, xxxxxxxxx xxxx xxxxxx xxxxxxxxx.
§14
Provozují-li xxxxxxxxxx xxxxxxxxxxxx xxxx jednotlivé xxxxxxx xxxxx (§1 xxxx. 2)
x) xxxxxxx xxxxxxxx x první xxxx xxxxx světové války, xxxxx mají nárok xx zaopatřovací požitky xx státní xxxxxxxx xxx poškození xxxxxx xxxx těla,
b) xxxxxxxx (xxxxxxxxx) invalidé x xxxxxxx xxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxx xxxxxx xxxx xxxx xxxxx zaopatřovací požitky xx xxxxxx xxxxxxxx xxxx xxxxx xxxxxxxx x xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxx
x) jiné xxxxx xxxxxxx xxxx xxxxxxx xxxxx (xx xx. xxxxxxxx, xxxxxxxxx x xxx.), po xxxxxxx xxxxxxxxxx, xx xxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx duševně vadní,
sníží xx jim xxx xxx xxxxxx xxxxxxxxxx xx 20 % xx xx 44 % xxxxxx x 480 Kčs x xxx xxxxxx invalidity xxxx 44 % x 960 Xxx. Xxx tom xx xxxxxxxxxxx, xx stupeň xxxxxxxxxx u xxxxxxxx, xxxxxxxxxxxx xxxxxxx x xxxxxxxxxxxxxxx xxxxxxxxxxx pojištění, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx fysické xxxxx (§1 odst. 2) xxxxx xxxx xxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxxxxxx (xxxxx xx xxx 24. xxxxxxxx 1919, č. 462 Sb., x xxxxxxxxxxxx míst legionářům) x xxxxxxxxxxxxx xxxxxxxxx xxxx xx osvobození (xxxxx xx dne 19. prosince 1946, č. 255 Sb., x xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx x xxxxxxxxx x x xxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx boje xx xxxxxxxxxx), po xxxxxxx xxxxxxxx xxxxxxxx a xxxxxxx, rasové xxxx xxxxxxxxx xxxxxxxxx, sníží xx xxx xxx x 480 Kčs.
§19
Xxxxx na xxxx
(1) Xxx xx přiměřeně xxxxx xxx xxxxxxxx xxxxxx, xxxxx xxxxxxxxxx (§1 xxxx. 2) xxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx xxxx xxxxx §§13 až 15.
(2) Za xxxxxx xxxxxxxx poměry xxxxxx xxxxxxxxx xxxxxxxxxxx plnění, x xxxx xx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx x xxxxx vzestupné xxxx xxxxxxxx xxxx x linii xxxxxxx xx xxxxxxx xxxxxx x xxxxxxxxxxx xxxx xxxxxxxxxxxx xx druhého xxxxxx, nákladné léčení xxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx a xxxxxxx pohromy.
(3) Xxxxxxx xx xxxxx xxx xxxxxxxxxxx uvedeným x §1 xxxx. 3, xxxx-xx xxxxxxxx xxxxxxx x xxxxxxxxxx 1 x 2 xxxxxxx x xxxx, které xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
(4) Směrnice xxx xxxxxxxxx xxxxxxxxx slevy xxxxxxx xxxxxxx financí x Xxxxxxx xxxxx.
(5) X xxxxx nutno xxxxxx v xxxxxxxx.
Xxxxxxx x xxxxx xxxxxx xxxxxxxxxx
§20
(1) Xxxxxxxxxx, xxxxx xxxxxx provozovati xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxx rokem, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx provozovati. Xxx xx xxxx xxxxxxxx, xxxxxxxx xxxxx 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx neprovozovali.
(2) Xxxxxxxxxx, xxxxx xxxxxxxx provozovati xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx končíc xxxxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx provozovati. Xxx xx však xxxxxxxx, jestliže xxx 30. xxxxxx zemědělské xxxxxxxxxxxx neprovozovali.
(3) Jestliže xxxxxxxxxxx xxxxxxxxxxxx hospodářství xxxx xxxxx xxxx xxxxxxxxx xxx, xx xxxxxx obhospodařovaných xxxxxxx xxxxxxxxxxx 50 ha, xxxxx se poplatník xxxxxxxxxxx daní xxxxx xx ten xxx, x xxxx zemědělské xxxxxxxxxxxx bylo xxxxxxxxx.
§21
(1) Kdo xxxxx xxxx xxxxxxxx provozovati xxxxxxxxxx xxxxxxxxxxxx, je xxxxxxx ohlásiti to xxxxxxxxx berní xxxxxx xx 30 dnů. Xxxxxxxxx jsou povinni xxx xxxxxxxx, a xx xx 30 xxx xx odevzdání (xxxxxxxxx) pozůstalosti.
(2) Opomenutí xxxxxxxx xxxx xxxx xxxxxxxxxx, xxxxxxxxx-xx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxx pokutou xx 5.000 Kčs, x xx i xxxxxxxx.
§22
Xxxxxxxxx xxxx
(1) Xxxxxxxxx xx xxxxxxx xx xxx sám xxxxxxxxx x zaplatiti ji xxxxxxxxxxx bernímu úřadu xx 31. xxxxx xx xxxxxxxx rozhodného xxxx.
(2) Xxxxxx-xx daň xxxxxxxxx včas, xx xxxxxxx xxxxxxx, xxxx-xx xxxxxxxxxx xxxx xxx 2.000 Xxx, zaplatiti 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, jest xxxxx společnou x xxxxxxxxxxx zavázána xxxxxxxxx xxxxx daň xxxxx x xxxx, xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
§24
Xxxxxxxx
(1) Xxxxx, xxx xx povinen platiti xxxxxxxxxxx daň, xxxx xxxxxxx xxxxxx xxxxxxxxxx xx 31. ledna xxxxx správě xxxxxxxx x všech okolnostech xxxxxxxxxx xxx vyměření xxxx xx xxxxxxxx xxx. Mimo xx xx xxxxxxx xxxxxx xxxxxxxx xxxxx, kdo xxxx xxxxx správou x xxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx x xxxxxx xxxx podání stanoví xxxxxxxxxxxx xxxxxxx.
(2) Xxxxxx-xx xxxxxxxxx přiznání xxxx, xxxx býti xxx xxxxxxx až x 10 %; zvýšení xx splatné xx 60 dnů xxx xxx xxxxxxxx předpisného xxxxxxx x místního xxxxxxxxx xxxxxx.
§25
Xxxxxx xxxxxxxxxxx
(1) X xxxxxxxx xxxxxxxxxx xxxx xx příslušná xxxxx xxxxxx, v xxxxxx xxxxxx xxx poplatník xxxxxxxx (xxxxx) koncem xxxxxxxxxx xxxx. Xxxxx-xx xxxxxx příslušnou xxxxx xxxxxx xxxxxx xxxxx xxxxxxxx (xxxxx) poplatníkova, xx příslušná xxxxx xxxxxx, x jejímž xxxxxx je zemědělské xxxxxxxxxxxx, xx xxxxxxx xxxx xxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxxx xxxxxx ani tímto xxxxxxxx, xxxx xx xxxxxxxxxxxx financí.
(2) Xxxxxxxx 1 xxxxx xxxxxxx xxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx xxxxx x xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx komise).
§26
Xxxxxxxxxx x xxxxxxxx xxxx
(1) O xxxxxxxx xxxx xxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx národního xxxxxx předpisným seznamem. Xxxxxx xxxxxx místní xxxxxxx xxxxx xx 7 xxx xx xxxxxx x xxxxxxxxx xxxxxxxxxx xx xxxx 30 xxx.
(2) Xxxxxxx x xxxx xxxxxxxx xxxxxxx vyhlásí místní xxxxxxx výbor xxxxxxxxx xx xxxxxx tabuli xxxx xxxxx způsobem x xxxxx xxxxxxxx.
(3) Xx xxxxxxx potvrdí xxxxxx xxxxxxx xxxxx xxxx vyložení x xxxxx xxx xxxxx xxxxxx.
§27
Xxxxxxxx
(1) Do xxxxxxxx xxxx xxx xx xxxxxxx xxxxxxxx x xxxxxxxxx xxxxx xxxxxx xx 60 dnů xxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxx x xxxxxxxx národního xxxxxx.
(2) X xxxx xxxxx xxxxx xxxxxxxxxx podati x xxxxxxxxx berní xxxxxx xxxxxx xx xxxxxxx důvodů pro xxxxxxxx daně. Xxxx xxxxxx xxxxxxx xxxxxxx xx xxxxxxxx xxxxx xx xx dne xxxxxxxx xxxxxxxxxxx xxxxxxxx x xxxx xxx xxxx xxx xx xx xxxxxx.
(3) X xxxxxxxx xxxxxxxxx s xxxxxxxx xxxxxxxxx finanční xxxx II. stolice, xx Xxxxxxxxx pověřenectvo xxxxxxx.
Xxxxxxxxxx xxxxxx komise
§28
(1) X xxxxx xxxxxxxxxx xxxx spolupůsobí xxxxxx xxxxxxx výbory xxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx zemědělské daňové xxxxxx a xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx.
(2) Xxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx národního xxxxxx (místní zemědělské xxxxxx xxxxxx) xxxx: xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx nebo xxxx xxxxxxxx, xxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx a xxxxxxxx xxxxxxxxxx komise xxx xxxxxxx xxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, xxxxx xxxx xxxxxxx, xxxxx xxxx xxxxxxx xxxxxxx národním xxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxx je xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx jeho xxxxxxxx.
(3) Xxxxxxx zemědělská xxxxxx komise xx xxxxxxx xxx berní xxxxxx a xxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx zástupce, xxxxxxxxxx xxxxxxxx (jeho xxxxxxxx), xxxxxxxx xxxxx xxxxxx, xxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxx xxxxx xxxxxxx volení xxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx xxxx pro xxxxx xxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxx xxxxx okresní zemědělskou xxxxxxx xxxxxx. Předsedou xxxxxxx xxxxxxxxxx daňové xxxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx.
(4) Xxxxxxxx xxxxxxxxxx daňová xxxxxx xx xxxxxxx xxx ministerstvu xxxxxxx x tvoří xx xxxxxxxx: xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx a xxxxxx, xxxxxxxxxxxx xxxxxxx, zemědělství x xxxxxxxxx xxxxxxx x výživy, xxxxxxxx xxxxxxxxx xxxxxx x Xxxxx, xxxxxxxx xxxxxxxxx xxxxxx x Xxxx x xxxxxx xxxxxxxxxx x Xxxxxxx, xxxxxxxx xxxxxxxxxx xxxxxxxxxxx x Xxxxx a xxxxxxxx xxxxxxxxxx ředitelství v Xxxx, a xx xx jednom xxxxxxxx, x po xxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx x xxxxxxxxxxx xxxxxxxxx. Předsedou xxxxxxxx xxxxxxxxxx daňové xxxxxx xx xxxxxxxx xxxxxxxxxxxx xxxxxxx.
§29
Místním xxxxxxxx xxxxxxx (xxxxxxx xxxxxxxxxxx daňovým xxxxxxx) přísluší:
1. x xxxxxxx, kde xxxx xxxxxxxxxxx xxxxxxx vyznačen x pozemnostních xxxxxx, xxxx kde xxx x těchto nelze xxxxxxxx, navrhovati rozdělení xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xx katastrální xxxxx xx jednotlivá xxxxxxxxxx xxxxxxxxxxxx na xxxxxxxx xxx x xxxxxx úhrnných katastrálních xxxxxx podle posledního xxxxxxxx xxxxx [§6 xxxx. 19 xxxxxxxx xxxxxxxx xx xxx 23. května 1930, x. 64 Sb., xxxx se částečně xxxxxxxxx xxxxx XX, XXX x XX xxxxxx x xxxxxxxxxx xxxxxxxx a xxxx xxxxxx (xxxxxxxxxxxxx xxxxxx)]. Xxxxxx-xx místní zemědělská xxxxxx komise xxxxx xx 31. xxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxx xxxxxx;
2. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx do xxxx výrobní xxxxxxx (§8 odst. 2). Xxxxx nutno podati xxxxxxx zemědělské daňové xxxxxx xx 31. xxxxx xxxxxxxxxx xxxx; xxxxxx xxxxxx po xxxx xxxxx xxxxxxx xxxx xxxx xx xxxxxxxx xxxx xx xxxxx rok.
§30
Xxxxxxxx zemědělským daňovým xxxxxxx přísluší:
1. navrhovati xxxxxxxxx xxxxxxxxxxxx katastrálních xxxxx xx xxxx xxxxxxx oblasti (§8 xxxx. 2). Xxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxxxx daňové xxxxxx xx 31. xxxxx xxxxxxxxxx xxxx; návrhy xxxxxx xx xxxx xxxxx xxxxxxx xxxx xxxx xx vyměření xxxx xx xxxxx xxx;
2. rozhodovati x xxxxxxxx xxxxxxxxx x xxxxxxxx xxxxx §29 x. 1. Nerozhodne-li xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x návrhu xx 15. xxxxxxxx xxxxxxxxxx roku, xxxxxxxx x něm xxxxxxxx xxxx XX. xxxxxxx;
3. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx hospodářství xx xxxx výrobní xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxx xxxx na xxxxxxxx xxxx xx xxxxx rok.
§31
Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx:
1. xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxx na xxxxxxxxxxx xxxxx v xxxxxxxxx, xxx xxx nelze xxxxxxxx z xxxxxx xxxxxxxx katastrálních xxxxxx; xxxxxxxxx-xx xxx do 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx financí;
2. xxxxxxxxx xxxxxxxxx v Xxxxxxx xxxxx násobky xxxxxx xxxxx §9 xxxx. 1; nestanoví-li xx xx 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xx ministerstvo financí. Xxxx xxxxxxx xxxxxxx xxxxx xxxx, xxxxxxxx xx čistý xxxxxxx xxxxxxxxxx při xxxxxxxxx xxxxxx xxxxxxxxx v §9 xxxx. 1 xxxxxxxx xxxxx než xxx pěstování xxxxxxxxx xxxxxx;
3. xxxxxxxxxxx x xxxxxxxx platností o xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx xxxxxxxxxx xxxx, nemůže xxxxxxxxx xxxx vliv xx xxxxxxxx daně xx tento rok;
4. xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxx a xxxxxxxxxx finanční xxxxxx xxxxx xxxxx xxxxxxxxxx xxxx.
§32
Členství x xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxx xxxxxxx. Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx povinni xxxxxxxxxxx xxxxx zákona, nestranně x xxxxx xxxxxxxxxx xxxxxx x xxxxxxx x xxxxxxxxxxx o xxxxxxx x xxxxxx xxxxxxxxx.
§33
Sídla xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx, jednací xxx xxxxxx, xxxxx x xxxxx xxxxx xxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxx, xxxxx xxx x jednací xxx místních xxxxxxxxxxxx xxxxxxxx xxxxxx x xxxxxx x xxxxxxxxx xxxxxx, x Xxxxxxx xxxxx.
Přechodná x xxxxxxxxx xxxxxxxxxx
§34
(1) Xxx osoba xxxx býti xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx x xxxxxxx xxxxxxxxxx x x xxxxx xxxxxxxxxx pouze x jedné daně.
(2) Xxxx-xx xxxxxxxxxx u xxxx xx xxxx xxxxx xxxx xxxxxxxxxx xxxxx xxxxx §7 xxxx xxxxxx úleva xxxxx §9 zákona xx dne 26. xxxxxx 1947, x. 109 Xx., x xxxx ze mzdy, xxxxxx mu býti xx tento xxx xxxxxxx zemědělská daň xxxxx §§13 až 15.
§35
Xxxxxxx xxxxxxx může
1. xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx xxx xx xx xxxxxxxxxx xxxxxxxxxxxxx výtěžku, xxx xx do xxxxxxx xxxxxx,
2. xxxxxxx xxxxxxxx x xxxxxxxx xxxxxxxxxxxxx x xxxxxxxx, xxx xx xxxxxxxxxx xxxxxx xxxxxx xxxxx xxxxxxxxxx,
3. xxxxxxx opatření k xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxx, xxx xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx xxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx, x
4. xxxxxxxxx xxxxxxxxx x Xxxxxxx xxxxx způsob xxxxxxxxxx zemědělské xxxx xx xx pozemků xxxxxxxxx komposesorátům, xxxxxxxxxx xxxx xxxxxxxx xxxxxxx xxxxxxx.
§36
(1) Xxxxxxxx x xxxxxxxxxx xxxx xx xxx 1947 xxxx xxxxxxx podati xxxxxxx xxxxxxxxxx, kteří xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx, x to xx 30. xxxxxx 1948.
(2) Xxxxxxxxxx xxx xx xxx 1947 xxxx xxxxxxx xx xxxx xxxxxxxx xxxxxxxxx; xxxxx xxxxxxx xx 30. xxxxxx 1948 x xxxxx xx 30. xxxx 1948.
§37
(1) Xxxxxx, po xxxxxxx xxxxxxx x xxxxxxx xxxxxxxxxxxx hospodářství, xxxxx je předmětem xxxxxxxxxx daně, xxxx xxxxxxxxx berním xxxxx 1948, xxxxxxxx xxx xxxxxxxx daně xxxxxxxxx x všeobecné xxxx xxxxxxxxx xxxxx xxxxxx x xxxxxxx daních, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx.
(2) Xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxxxx xxxxx 1948 xxxxxxxxx xxxxxxxxx xxxx podle xxxxxx x xxxxxxx xxxxxx, xx xxxxx xxxxxxxx xxx měnících x xxxxxxxxxxxx. Xxxx-xx propachtovány, xxxxxxx xxxxxxxxx xxxxxxx xxxx podle xxxxx XX xxxxx xxxxxx.
(3) Xxxxx xx dne 21. xxxxx 1946, č. 31 Sb., o xxxx x xxxxxx, se xxxxxxxxxx xxxxxxxxx xxxxx 1947 na úplaty, xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx xx 31. xxxxxxxx 1946 xx xxxxxxx x xxxxxx xxxxxxxxx x xxxxx zemědělského xxxxxxxxxxxx, xxxxx i xx xxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxxxx hospodářství. Xxxxxx x xxxx uvedené x xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxx xxxxx, xxxxxx I xxxxxxxx xxxxxxxx xx dne 29. xxxxxx 1941, x. 297 Sb., x záznamních xxxxxxxxxxxx xxx xxxxx daňové x xxxxxxxx. Použivatelnost xxxxxxxxxx §2 xxxxxx xxxxxxxx xxxxxxxx se xxxxxxx.
(4) Dani xxxxxxxxxx xxxxxxxx (xxxxxxxx daně xxxxxxxxx) xxxxx xxxxxx xx xxx 31. xxxxx 1947, č. 185 Sb., x xxxxxxxxx xxxxxxxxxxx xxxxx a x xxxxxxxxx dávce x xxxxxxxxxx xxxxxxxxx na xxxxxxx, u xxxx xxxxxxxxxxxxx xxxxxxxxxx xxxx xx rozumí xxxxxx (xxxxxx), xxxxx xx xxx x xxxxxx xxxx xxxxxxxx xxxx xxxxxxxxx (základem xxx xxxxxxxx daně xxxxxxxxx), xxxxx dotčené xxxxx xxxxxxxxxxx zemědělské xxxx. Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxx §3 xxxx. 1 xxxx. x) xxxxxx x. 185/1947 Xx. vyměří xx x xxxxxx případech x z xxxx, xxxxx by xxxxxxxx xx xxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxx, xxxxx poplatník xxx xxxxxxxx xxxx xxxxxxxxx.
§38
(1) Zákon ze xxx 19. února 1946, č. 30 Sb., o xxxx xxxxxx xxxxxxxxxxxxxxxx xxxxx x xxxxx xxxxxxxxx xxxx a xxxxxxxx finančních monopolů, xx doplňuje xxxxx:
1. x §41 xxxx. 5 xxxx xxxx xx xxxxxxxx xx xxxxx "... platiti xxx z xxxxxx", xxxxx slova "nebo xxxxxxxxx xxxxxxxxxx xxxx",
2. §41 xxxx. 6 xx xxxxxxxx xxxxx - xxxxx - xxxxx tohoto znění" "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx nevztahují xx xxxxx podléhající xxxxxxxxxx xxxx, i xxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx nebo xxxxxxxxxx."
(2) Xxxxx ze xxx 14. xxxxx 1920, č. 262 Xx., o xxxx x masa, xx xxxxx xxxxxxxx jej xxxxxxxx a xxxxxxxxxxxx, xx xxxxxxxx xxxxx:
1. x §1 odst. 2 xxxx xxxx xx zařazují xx xxxxx "... platiti xxx z obratu" xxxxx xxxxx "xxxx xxxxxxxxx xxxxxxxxxx xxxx",
2. §1 xxxx. 3 xx doplňují xxxxx - čtvrtou - xxxxx xxxxxx xxxxx: "Xxxxxxxxxx xxxxxxxxxxxxxxx vět xx xxxxxxxxxx na xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x xxxx xxxxxxxxx také xxxxxxx xxxxxxxxx, uzenářskou xxxx xxxxxxxxxx."
§39
(1) Xxxxx xxxxxxxxx xxxx xxxxx §105 xxxx. 1 xxxxxx x xxxxxxx xxxxxx xx zvyšuje xxxxxxxxx xxxxxx xxxxx 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx xxxxxxx zapsaní xxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx xxxx xxxxxxx oznámiti xx 60 xxx xxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx, které xxxxxxx x zemědělskému xxxxxxxxxxxx, xxx je xxxxxxxxx zemědělské daně. Xxxx oznámení vydá x způsob podání xxxxxxx xxxxxxxxxxxx financí.
(3) Xxxxxxxxxx §327 odst. 1 xxxx xxxxx xxxxxx x xxxxxxx xxxxxx xx zrušuje; xxxxxxx se xx xxxxxxxxx xxx vyměření xxxxxxxxx xxxx xx xxxxx xxx 1947.
§40
V xxxxxxxxx xxxxx xxxxxxx neupravených platí xxxxxxx xxxxxxxxxx zákona x přímých xxxxxx, xx xxxxx předpisů xxx xxxxxxxx a xxxxxxxxxxxx; xxxxx xxx x xxxxxxxx z xxxxxxxx, platí xxxxxxx xxxxxxxxxx zákona č. 31/1946 Sb.
§41
Xxxxx zákon xxxxxx xxxxxxxxx dnem xxxxxxxxx; xxxxx xxxx xxx xxxxxxxxxxx xxx xx xxxx xx rok 1947; xxxxxxx xxx xxxxxxx financí.
Dr. Xxxxx x. x.
Xxxxxxxx v. x.
Xx. Dolanský v. x.
Tabulka zemědělské xxxx xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx | 30 Kčs |
| v 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 xxxxxx všech xxxxxxx nad 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Xxx: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxx oblast
| Při celkové xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 35 Xxx | 40 Xxx | 45 Xxx | 50 Xxx | 55 Xxx | 60 Xxx |
| x ha | činí zemědělská xxx Xxx: | |||||
| 1 | 100 | 100 | 110 | 110 | 120 | 120 |
| 2 | 290 | 310 | 320 | 340 | 350 | 360 |
| 3 | 560 | 580 | 600 | 620 | 640 | 670 |
| 4 | 840 | 890 | 930 | 960 | 1.000 | 1.040 |
| 5 | 1.130 | 1.190 | 1.260 | 1.320 | 1.380 | 1.440 |
| 6 | 1.460 | 1.540 | 1.620 | 1.700 | 1.770 | 1.840 |
| 7 | 1.770 | 1.890 | 2.000 | 2.110 | 2.210 | 2.300 |
| 8 | 2.130 | 2.270 | 2.400 | 2.520 | 2.640 | 2.770 |
| 9 | 2.480 | 2.640 | 2.810 | 2.970 | 3.120 | 3.270 |
| 10 | 2.850 | 3.050 | 3.240 | 3.420 | 3.600 | 3.780 |
| 11 | 3.230 | 3.450 | 3.680 | 3.900 | 4.120 | 4.320 |
| 12 | 3.610 | 3.880 | 4.140 | 4.390 | 4.630 | 4.890 |
| 13 | 4.000 | 4.320 | 4.600 | 4.910 | 5.210 | 5.490 |
| 14 | 4.420 | 4.770 | 5.130 | 5.460 | 5.780 | 6.130 |
| 15 | 4.860 | 5.260 | 5.640 | 6.030 | 6.430 | 6.810 |
| 16 | 5.310 | 5.750 | 6.210 | 6.650 | 7.070 | 7.510 |
| 17 | 5.760 | 6.290 | 6.790 | 7.260 | 7.780 | 8.270 |
| 18 | 6.270 | 6.840 | 7.380 | 7.960 | 8.500 | 9.040 |
| 19 | 6.780 | 7.400 | 8.040 | 8.650 | 9.270 | 9.890 |
| 20 | 7.300 | 8.020 | 8.690 | 9.390 | 10.080 | 10.740 |
| 21 | 7.870 | 8.630 | 9.400 | 10.160 | 10.900 | 11.680 |
| 22 | 8.450 | 9.280 | 10.130 | 10.940 | 11.800 | 12.620 |
| 23 | 9.030 | 9.970 | 10.860 | 11.800 | 12.700 | 13.640 |
| 24 | 9.670 | 10.660 | 11.680 | 12.660 | 13.680 | 14.690 |
| 25 | 10.310 | 11.410 | 12.490 | 13.590 | 14.680 | 15.780 |
| 26 | 10.970 | 12.170 | 13.340 | 14.540 | 15.720 | 16.940 |
| 27 | 11.680 | 12.940 | 14.250 | 15.510 | 16.830 | 18.100 |
| 28 | 12.400 | 13.790 | 15.150 | 16.560 | 17.930 | 19.370 |
| 29 | 13.130 | 14.640 | 16.130 | 17.620 | 19.150 | 20.650 |
| 30 | 13.920 | 15.500 | 17.130 | 18.740 | 20.360 | 22.010 |
| 31 | 14.720 | 16.450 | 18.140 | 19.900 | 21.640 | 23.420 |
| 32 | 15.530 | 17.380 | 19.240 | 21.060 | 22.980 | 24.860 |
| 33 | 16.410 | 18.360 | 20.340 | 22.350 | 24.330 | 26.400 |
| 34 | 17.290 | 19.390 | 21.490 | 23.620 | 25.790 | 27.930 |
| 35 | 18.180 | 20.430 | 22.690 | 24.950 | 27.250 | 29.600 |
| 36 | 19.150 | 21.510 | 23.900 | 26.340 | 28.790 | 31.260 |
| 37 | 20.110 | 22.650 | 25.190 | 27.730 | 30.380 | 33.020 |
| 38 | 21.090 | 23.780 | 26.500 | 29.240 | 31.990 | 34.830 |
| 39 | 22.150 | 24.980 | 27.820 | 30.760 | 33.720 | 36.670 |
| 40 | 23.210 | 26.220 | 29.260 | 32.320 | 35.440 | 38.580 |
| 41 | 24.270 | 27.460 | 30.690 | 33.960 | 37.240 | 40.490 |
| 42 | 25.430 | 28.780 | 32.160 | 35.600 | 39.060 | 42.450 |
| 43 | 26.590 | 30.130 | 33.720 | 37.320 | 40.900 | 44.420 |
| 44 | 27.750 | 31.480 | 35.280 | 39.060 | 42.780 | 46.420 |
| 45 | 29.010 | 32.930 | 36.880 | 40.810 | 44.660 | 48.440 |
| 46 | 30.270 | 34.400 | 38.530 | 42.600 | 46.580 | 50.460 |
| 47 | 31.530 | 35.870 | 40.180 | 44.390 | 48.510 | 52.530 |
| 48 | 32.880 | 37.410 | 41.870 | 46.210 | 50.450 | 54.600 |
| 49 | 34.250 | 38.960 | 43.570 | 48.050 | 52.430 | 56.650 |
| 50 | 35.620 | 40.520 | 45.270 | 49.890 | 54.400 | 58.710 |
| Xxx xxxxxxx xxxxxx všech xxxxxxx xxx 50 ha xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxx xxxxxx
| Xxx celkové výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx pozemků | 65 Xxx | 70 Xxx | 75 Kčs | 80 Xxx x více |
| v 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 celkové výměře xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Xxxxxxx zemědělské xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx |
| x ha | činí xxxxxxxxxx xxx Xxx: | ||||
| 1 | - | - | - | - | - |
| 2 | 150 | 160 | 180 | 190 | 200 |
| 3 | 250 | 280 | 300 | 320 | 350 |
| 4 | 370 | 420 | 460 | 500 | 530 |
| 5 | 490 | 560 | 610 | 650 | 710 |
| 6 | 600 | 690 | 780 | 850 | 910 |
| 7 | 710 | 840 | 940 | 1.030 | 1.100 |
| 8 | 840 | 980 | 1.090 | 1.200 | 1.310 |
| 9 | 950 | 1.110 | 1.260 | 1.400 | 1.520 |
| 10 | 1.050 | 1.250 | 1.430 | 1.590 | 1.720 |
| 11 | 1.140 | 1.400 | 1.600 | 1.760 | 1.940 |
| 12 | 1.250 | 1.540 | 1.750 | 1.970 | 2.170 |
| 13 | 1.360 | 1.670 | 1.930 | 2.170 | 2.380 |
| 14 | 1.460 | 1.790 | 2.110 | 2.370 | 2.600 |
| 15 | 1.560 | 1.940 | 2.280 | 2.560 | 2.840 |
| 16 | 1.660 | 2.090 | 2.440 | 2.770 | 3.080 |
| 17 | 1.750 | 2.230 | 2.610 | 2.980 | 3.310 |
| 18 | 1.850 | 2.370 | 2.800 | 3.190 | 3.550 |
| 19 | 1.950 | 2.500 | 2.980 | 3.400 | 3.810 |
| 20 | 2.060 | 2.640 | 3.160 | 3.620 | 4.060 |
| 21 | 2.160 | 2.790 | 3.340 | 3.840 | 4.310 |
| 22 | 2.250 | 2.940 | 3.520 | 4.070 | 4.560 |
| 23 | 2.350 | 3.090 | 3.720 | 4.290 | 4.840 |
| 24 | 2.440 | 3.230 | 3.910 | 4.510 | 5.130 |
| 25 | 2.540 | 3.380 | 4.100 | 4.760 | 5.410 |
| 26 | 2.640 | 3.520 | 4.300 | 5.010 | 5.690 |
| 27 | 2.740 | 3.680 | 4.480 | 5.260 | 5.990 |
| 28 | 2.850 | 3.840 | 4.690 | 5.510 | 6.310 |
| 29 | 2.950 | 3.990 | 4.910 | 5.760 | 6.630 |
| 30 | 3.050 | 4.150 | 5.120 | 6.040 | 6.950 |
| 31 | 3.150 | 4.300 | 5.340 | 6.330 | 7.260 |
| 32 | 3.250 | 4.460 | 5.560 | 6.610 | 7.620 |
| 33 | 3.350 | 4.620 | 5.770 | 6.890 | 7.980 |
| 34 | 3.450 | 4.790 | 6.010 | 7.170 | 8.340 |
| 35 | 3.550 | 4.970 | 6.260 | 7.480 | 8.690 |
| 36 | 3.660 | 5.140 | 6.500 | 7.800 | 9.070 |
| 37 | 3.770 | 5.320 | 6.740 | 8.120 | 9.470 |
| 38 | 3.880 | 5.490 | 6.980 | 8.430 | 9.870 |
| 39 | 3.990 | 5.660 | 7.220 | 8.750 | 10.270 |
| 40 | 4.090 | 5.840 | 7.500 | 9.080 | 10.660 |
| 41 | 4.200 | 6.040 | 7.770 | 9.440 | 11.090 |
| 42 | 4.310 | 6.240 | 8.040 | 9.800 | 11.540 |
| 43 | 4.410 | 6.430 | 8.320 | 10.150 | 11.990 |
| 44 | 4.520 | 6.630 | 8.590 | 10.510 | 12.430 |
| 45 | 4.630 | 6.820 | 8.860 | 10.870 | 12.880 |
| 46 | 4.760 | 7.020 | 9.160 | 11.270 | 13.370 |
| 47 | 4.880 | 7.210 | 9.470 | 11.670 | 13.860 |
| 48 | 5.000 | 7.430 | 9.780 | 12.060 | 14.360 |
| 49 | 5.120 | 7.650 | 10.080 | 12.460 | 14.850 |
| 50 | 5.240 | 7.880 | 10.390 | 12.850 | 15.350 |
| Xxx xxxxxxx xxxxxx xxxxx pozemků xxx 50 xx xxxx xxxxxxxxxx daň xx každý další xxxxxx Kčs: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Tabulka xxxxxxxxxx xxxx pro xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx pozemků | 30 Xxx | 35 Kčs | 40 Kčs | 45 Xxx | 50 Kčs |
| v 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 výměře všech xxxxxxx nad 50 xx činí zemědělská xxx xx xxxxx xxxxx hektar Kčs: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Tabulka xxxxxxxxxx xxxx pro xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx všech pozemků | |||
| všech xxxxxxx | 55 Xxx | 60 Xxx | 65 Xxx | 70 Kčs x xxxx |
| x xx | xxxx 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 ha xxxx xxxxxxxxxx xxx xx každý další xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Xxxxxxx xxxxxxxxxx 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 xxx Xxx: | |||
| 1 | - | - | - | - |
| 2 | 80 | 100 | 110 | 120 |
| 3 | 180 | 200 | 220 | 240 |
| 4 | 260 | 300 | 340 | 370 |
| 5 | 370 | 440 | 490 | 530 |
| 6 | 480 | 560 | 620 | 690 |
| 7 | 590 | 690 | 790 | 880 |
| 8 | 700 | 850 | 960 | 1.060 |
| 9 | 830 | 990 | 1.120 | 1.250 |
| 10 | 940 | 1.130 | 1.310 | 1.460 |
| 11 | 1.060 | 1.290 | 1.490 | 1.660 |
| 12 | 1.170 | 1.450 | 1.670 | 1.870 |
| 13 | 1.300 | 1.610 | 1.850 | 2.100 |
| 14 | 1.420 | 1.750 | 2.060 | 2.320 |
| 15 | 1.540 | 1.920 | 2.250 | 2.540 |
| 16 | 1.650 | 2.090 | 2.440 | 2.780 |
| 17 | 1.760 | 2.250 | 2.640 | 3.020 |
| 18 | 1.880 | 2.410 | 2.850 | 3.250 |
| 19 | 2.010 | 2.560 | 3.060 | 3.480 |
| 20 | 2.130 | 2.740 | 3.270 | 3.740 |
| 21 | 2.250 | 2.910 | 3.470 | 4.000 |
| 22 | 2.360 | 3.080 | 3.690 | 4.250 |
| 23 | 2.480 | 3.250 | 3.910 | 4.490 |
| 24 | 2.590 | 3.420 | 4.130 | 4.770 |
| 25 | 2.720 | 3.590 | 4.340 | 5.050 |
| 26 | 2.840 | 3.770 | 4.550 | 5.330 |
| 27 | 2.970 | 3.950 | 4.800 | 5.610 |
| 28 | 3.090 | 4.130 | 5.040 | 5.890 |
| 29 | 3.210 | 4.300 | 5.280 | 6.210 |
| 30 | 3.320 | 4.480 | 5.520 | 6.520 |
| 31 | 3.440 | 4.660 | 5.760 | 6.830 |
| 32 | 3.560 | 4.860 | 6.020 | 7.130 |
| 33 | 3.690 | 5.060 | 6.290 | 7.470 |
| 34 | 3.810 | 5.250 | 6.560 | 7.810 |
| 35 | 3.940 | 5.450 | 6.830 | 8.160 |
| 36 | 4.060 | 5.640 | 7.090 | 8.500 |
| 37 | 4.190 | 5.840 | 7.370 | 8.840 |
| 38 | 4.310 | 6.060 | 7.670 | 9.220 |
| 39 | 4.430 | 6.270 | 7.970 | 9.610 |
| 40 | 4.550 | 6.490 | 8.260 | 9.990 |
| 41 | 4.690 | 6.710 | 8.560 | 10.370 |
| 42 | 4.830 | 6.920 | 8.850 | 10.750 |
| 43 | 4.960 | 7.130 | 9.180 | 11.170 |
| 44 | 5.100 | 7.360 | 9.510 | 11.590 |
| 45 | 5.240 | 7.600 | 9.840 | 12.020 |
| 46 | 5.370 | 7.840 | 10.170 | 12.440 |
| 47 | 5.500 | 8.080 | 10.490 | 12.860 |
| 48 | 5.640 | 8.320 | 10.820 | 13.320 |
| 49 | 5.770 | 8.560 | 11.190 | 13.790 |
| 50 | 5.920 | 8.810 | 11.550 | 14.260 |
| Xxx xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx oblast
| Při xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx pozemků | 25 Xxx | 30 Xxx | 35 Xxx | 40 Kčs x více |
| v xx | xxxx xxxxxxxxxx xxx Kčs: | |||
| 1 | - | - | - | - |
| 2 | 130 | 140 | 150 | 150 |
| 3 | 250 | 260 | 270 | 280 |
| 4 | 400 | 430 | 450 | 480 |
| 5 | 570 | 600 | 630 | 670 |
| 6 | 750 | 810 | 860 | 910 |
| 7 | 950 | 1.020 | 1.080 | 1.140 |
| 8 | 1.140 | 1.240 | 1.330 | 1.420 |
| 9 | 1.380 | 1.490 | 1.590 | 1.680 |
| 10 | 1.600 | 1.720 | 1.840 | 1.970 |
| 11 | 1.820 | 1.980 | 2.140 | 2.280 |
| 12 | 2.070 | 2.250 | 2.420 | 2.570 |
| 13 | 2.320 | 2.510 | 2.710 | 2.910 |
| 14 | 2.560 | 2.810 | 3.030 | 3.240 |
| 15 | 2.820 | 3.090 | 3.330 | 3.570 |
| 16 | 3.090 | 3.370 | 3.650 | 3.930 |
| 17 | 3.350 | 3.670 | 3.990 | 4.280 |
| 18 | 3.620 | 3.990 | 4.320 | 4.640 |
| 19 | 3.910 | 4.290 | 4.660 | 5.050 |
| 20 | 4.190 | 4.600 | 5.030 | 5.440 |
| 21 | 4.470 | 4.950 | 5.410 | 5.840 |
| 22 | 4.770 | 5.290 | 5.770 | 6.290 |
| 23 | 5.090 | 5.630 | 6.190 | 6.730 |
| 24 | 5.400 | 6.000 | 6.600 | 7.170 |
| 25 | 5.710 | 6.380 | 7.010 | 7.660 |
| 26 | 6.050 | 6.760 | 7.450 | 8.150 |
| 27 | 6.400 | 7.140 | 7.910 | 8.650 |
| 28 | 6.750 | 7.560 | 8.370 | 9.160 |
| 29 | 7.090 | 7.990 | 8.830 | 9.720 |
| 30 | 7.460 | 8.410 | 9.330 | 10.260 |
| 31 | 7.850 | 8.830 | 9.850 | 10.810 |
| 32 | 8.240 | 9.300 | 10.360 | 11.420 |
| 33 | 8.620 | 9.770 | 10.870 | 12.030 |
| 34 | 9.020 | 10.250 | 11.440 | 12.630 |
| 35 | 9.450 | 10.710 | 12.010 | 13.270 |
| 36 | 9.880 | 11.230 | 12.580 | 13.950 |
| 37 | 10.310 | 11.760 | 13.160 | 14.620 |
| 38 | 10.740 | 12.280 | 13.790 | 15.280 |
| 39 | 11.210 | 12.800 | 14.420 | 16.020 |
| 40 | 11.690 | 13.360 | 15.040 | 16.760 |
| 41 | 12.160 | 13.940 | 15.700 | 17.490 |
| 42 | 12.630 | 14.520 | 16.390 | 18.250 |
| 43 | 13.130 | 15.090 | 17.080 | 19.060 |
| 44 | 13.650 | 15.710 | 17.760 | 19.870 |
| 45 | 14.180 | 16.340 | 18.490 | 20.680 |
| 46 | 14.700 | 16.980 | 19.250 | 21.540 |
| 47 | 15.230 | 17.610 | 20.010 | 22.420 |
| 48 | 15.800 | 18.270 | 20.760 | 23.310 |
| 49 | 16.380 | 18.970 | 21.560 | 24.190 |
| 50 | 16.950 | 19.670 | 22.390 | 25.150 |
| Při xxxxxxx xxxxxx xxxxx xxxxxxx nad 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Kčs: | ||||
| 570 | 700 | 830 | 960 | |
Xxxxxxx xxxxxxxxxx xxxx xxx pícninářskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx | 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 výměře všech xxxxxxx nad 50 xx xxxx xxxxxxxxxx xxx za každý xxxxx xxxxxx Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx xxxxx pozemků | při xxxxxxxxx katastrálním xxxxxxx xxxxx pozemků | Při xxxxxxx xxxxxx všech xxxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx pozemků | ||
| v xx | 35 Xxx | 40 Xxx x xxxx | x xx | 35 Xxx | 40 Xxx x xxxx |
| xxxx 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 výměře xxxxx xxxxxxx xxx 50 xx xxxx | ||
| 25 | 4.630 | 5.050 | xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Kčs: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Právní xxxxxxx x. 49/1948 Sb. nabyl xxxxxxxxx xxxx 14.4.1948.
Xx xxx uzávěrky xxxxxx xxxxxxx nebyl měněn x xxxxxxxxx.
Xxxxxx xxxxxxx x. 49/1948 Sb. xxx xxxxxx právním xxxxxxxxx č. 77/1952 Sb. x xxxxxxxxx xx 22.12.1952.
Xxxxx xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxx xxxxxxxx předpisů x xxxxxxxx není xxxxxxxxxxxxx, pokud se xxxx xxxxxx derogační xxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx.