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
x xxxxxxxxxx xxxx
Xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xx tomto xxxxxx:
Xxxxxx povinnost
§1
(1) Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxx, xxxxx provozují xx xxxxxxx účet xxxxxxxxxx xxxxxxxxxxxx až xx výměry padesáti xxxxxxx pozemků x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx na xxxxxxx xxxx xxxxxxxxxx xxxxxxx osoba, xxxxxxx xxxxxxxxxx xxxx xxx, xxxxxxx-xx x xxx xxxxxx x cizí xxxxx xxxxxxxxxx xxx xxxxx, xxxxx nestačí - jsouc x xxxxxxxxxxx xxxxxxxxxxxx plně xxxxxxxxxx - xx xxxxxxx xxxxx. Xxxx xxxxxxxx nemusí xxxx xxxxxxx u xxxx xx 21 let xxxx x u xxxx, xxxxx x xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx pro xxxxx, xxxxx, xxxxxxxxxx nebo xxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx než x xxxxxxxxxxxxxx poměru.
(3) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx xxxxxxxx xx xxxxxxx xxxx (xx xx. xxxxxxx), xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. Xxx tom xxxx xxxx xxxxxxx u xxxxx xxxxxxxx xxxxxxxxx x xxxxxxxx 2; xxxxxxx tam xxxxxxxxx xxxxx xxxxxxx. U xxxxxxx (druha x xxxxxx) se xxxxxxxxxxx, xxxxxx-xx xxxxx prokázáno, xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
(4) Xxxxxxxxxxx (xxxxxxxxxxx) xxxxxxxxxxx se xxxxxxxx tak, xxxx xx xxxxxxxxxx byl xx xxxx.
§2
(1) Zemědělským xxxxxxxxxxxxx xx souhrn všech xxxxxxxxxxx xxxxxxxx x xxxx, xxxxx xxxxx xxxxxxxxxxx celek x xxxxxx trvale zemědělství, xxxxxxxxx xxxx xxxxxxxxxxxx xxxx hlavnímu účelu, x výjimkou xxxxxx xx kapitálových společnostech, xxxxxxx xxxxxx x xxxxxxxxx xxxxxx.
(2) Xxxxxxxxx-xx xxxxx xxxxxxx x §1 dvě xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxx xx xxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxx.
§3
X xxxxxxx zemědělského xxxxxxxxxxxx xxxxx xxx:
1. xxxxxxxx xxxxxx, xxxxx xx xxxxxxxx xx xxxxxxxxxx výrobků vlastního xxxxxxxxxxxx x pokud xxxxxx xxxxxx xxxx xxxxxxxxx x převážně xxxxxxxxxxx xxxxxxxxxxxx průmyslovými xxxxxxx (xxxxxx, xxxxx, xxxxxxxxx, xxxxxxxx, lihovary, xxxxxxxxx x xxx.) xxxx v xxxxx xxxxxxx není xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxxx xxxxxx (x xxxxxxxxxx, sýrárnách, xxxxxxxxx, xxxxxxxxxxxx, chovatelských farmách x pod.);
2. xxxxxxxx xxxxxxxx xxxxxxxxxxx xxxx, xxxxx xxxxxxxxx x xxxxxxx zpracování, xx xxxxxxxx xxxxxxxxx xxx x. 1;
3. xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxxxx x xxxxxxx, provozovaný xx živnostensku v xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxx a xxxxxxxx x xxxxxxxxx xxxxx;
4. xxxxxxxx zaměstnání (xxxxxxxxxxx, xxxxx xx xxxx, xxxxx lnu x pod.), xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx x xxxxxxx xx živnostensku.
§4
Nerozhoduje, zda se xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx xxxx vlastní, xxxxxxxxxx xx xxxxxxxx xx xxxxxxxxxxxxxxx xx xxxxxxxx xxxxxx právního xxxxxx.
§5
Xxxxxx-xx xx xxxx xxxxxxxxxxxxx zemědělských xxxxxxxxxxxx (§§1 xx 4) xx společnému provozování xxxxx zemědělských hospodářství xx xxxxxxxxxxxx (družstvo) xxxx xxxx xxxxxxxxxx xxxxxxxx x neuzavřeným xxxxxx členů, podléhají xxxxxxxxxx xxxx tak, xxxx xx xxx xxxxxxxxxx xxxxxxxxxxxx provozovali xxxxxxxxxx xx xxxxxxx xxxx.
§6
Xxxxxxxxx období
Daň se xxxxxxxx samostatně xx xxxxx kalendářní xxx xx xxxx uplynutí.
Daňové sazby
§7
(1) Daň xx xxxxxxxx xxxxxxx xxxxxxxx x tabulkách xxxxxxxxxxx k xxxxxx xxxxxx.
(2) Xxx xxxxxxxxx xxxx xxxx rozhodné:
1. xxxxxxx xxxxxx (řepařská, xxxxxxxxxx, xxxxxxxxxxxx xx xxxxxxxxxxx), xx xxxxx xxxx zemědělské xxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxx, x
2. xxxxxxx xxxxxx xxxxx pozemků x xxxxxxxxxxxx výtěžkem x xxxxxx xxxxxxxx xxxxxxxxxxx výtěžek xxxxx xxxxx xxx 30. xxxxxx xxxxxxxxxx xxxx.
§8
(1) Pro zjištění, xx které výrobní xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, platí xxxxxx xxxxxxxx, jimiž xx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx.
(2) Xxxxxxxxxx xxxxxxxxxxx xxxxx, xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx xxxx xxxxxxxxx (§31 x. 3 x §30 x. 3) xx xx výrobní xxxxxxx, xxxxxx výrobním xxxxxxxxx xxxx katastrálního xxxxx, xx xxxxxxx zemědělského xxxxxxxxxxxx, xx xxxxxxxxxxx xxxxxxxx.
§9
(1) Xxx xxxxxxxxx xxxxxxx xxxxxx všech xxxxxxx s xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, vinné xxxx, xxxxxx xxxx xxxxxxx, nebo xxxxxxxxxx xxxxxxxxxxxx (xxxxxxxxxxxx x xxxxxxxxx), školkařství, ovocnictví x rybnikářství násobkem, xxxxx xx xxxxxxx xxxxxxxx xxxxxxxx v §31.
(2) Xxxxxxxx xxxxxxxxxxx xxxxxxx xx zjistí, xxxx-xx xx xxxxxxx xxxxxxxxxxx výtěžek xxxxx xxxxxxx jejich xxxxxxxxx xxxxxxx x xxxxxxxxx.
(3) Xxx stanovení xxxxxxx xxxxxx xxxxx pozemků x xxxxxxxxxxxx xxxxxxxx x jejich xxxxxxxxx xxxxxxxxxxxxx výtěžku se xxxxxxxx i x xxxx ležící xxxxx.
§10
(1) Xxx xx xxxxxxxxx xxxxx, xxxx-xx x zemědělském xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxx 15 % celkové xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxx xxx xxxxxxx xxxx xxxxx odstavce 1 vyhlásí xxxxxxx xxxxxxx x Úředním xxxxx.
§13
(1) Xxxxxxxxxxx uvedeným x §1 odst. 2 se xxx xxxxx:
1. x 480 Xxx xx xxxxxxx xxxxx xxxxxxx založené xxxxxxxxxxx nebo xxxxxxxxx xxxxxxxxxx,
2. o 480 Xxx na xxxxx xxxx,
3. x 540 Xxx na druhé xxxx,
4. o 600 Xxx xx xxxxx x xx xxxxx xxxxx xxxx a
5. x 480 Xxx xx xxxxxxx x xxxxxx.
(2) Xxxxx odstavce 1 xx přihlíží:
a) x xxxxxxx člena xxxxxxx a x xxxxxxxxxxx xxxx xxx x xxx, xxxxx xxxx x xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, x
x) u xxxxxxxxx xxxx x x xxxxxx k xxx, xxxxx xxxx x xxxxxxxxxxxx xxxxxxxxxx.
(3) Xxxxxx xxxx xxxx posuzují xx též xxxxxxx, xxxxxxxxxx, xxxxxxxxxx x xxxxxxxxx.
(4) Xxxxxx xxxx xxxx xx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxx, xxxxxxxxx synovci x xxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxx manželky (xxxxxxx), xxxx-xx x xxxx zaopatření.
(5) Xxxxxx xxxx rodiče xx xxxxxxxx xxx xxxxxxxxx, xxxxxxxxx rodiče, pěstouni, xxxxxx, snachy, xxxxx x xxxxxx xxxxxxxxxx xxxx jeho xxxxxxxx (xxxxxxx), xxxx-xx v xxxx xxxxxxxxxx.
(6) Stejně xxxx rodiče xx xxxxxxxx xxx xxxxxxx xxxxxxxxxx, zletilí xxxxxxx x xxxxxxx xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (manžela), jsou-li xxxxx xxxxxxxxx a x xxxx xxxxxxxxxx.
(7) Xxxxx, xx xxxxx xx xxxxxxxxxx xxxxxxx xxx podle xxxxxxxxxxx xxxxxxxx, xxxxxxxx xx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx.
(8) Xxxxxxxxxx domácnosti xxxx x xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, xxxxx-xx xx jeho xxxxxxx xxxxxxx x xxxxx domácnosti x xxxxxxxx z xxxxxx xxxxxxxxxx. Spotřební společenství xxxx vyloučeno xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx. Xxx osoba xxxx však xxxx xxxxxx za příslušníka xxxxxxxxxx pouze u xxxxxxx poplatníka.
(9) Xxxxxxxxxx xxxxxxxxxx xx v xxxxxxxxxxxx zaopatření, poskytuje-li xxxx xxxxx-xx xx xxxxxxxxx xxxxxxxx xxx, xxxxxx x ošacení. Xxxxxxxxxxx xx xxxxxx xxx xxxxxxxxxxx výměnku. X xxxxxxxxxx nejde, xx-xx příslušník - xxxxxxxxx výměnkáře - xxxxxxx xxxxxx, postačující x xxxx xxxxxx.
(10) Xxxxxxxxxxx svobodným, ovdovělým, xxxxxxxxxxx xxxx xxx, xxxxx xxxxxx xxxxxx x xxxxxxxx (manželkou) xx xxxxxxxx xxxxxxxxxx, xxxxx se xxx x 480 Xxx, xxxx-xx xxxxx xx xxxxxxx xxxx xxxxx xxxxxxxx 1 x. 2.
(11) Poplatníkům, xxxxx xxxxxxxxx xxxxxxx dvě xxxx, t. j. xxxx je x xxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxx xxxx, xxxxx xx xxx x 480 Xxx, xxxxxx-xx xxxxx na xxxxxxxx xxxx xxxxx xxxxx xxxxxx x xxxx podle xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xx xxxxxxxxxx roku xxxxxxx, xxxxxxxx xx xxxx xxxxx xxxxxxx obětmi xxxxxxx, xxxxxxxxx xxxx xxxxxx xxxxxxxxx.
§14
Provozují-li xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 xxxx. 2)
x) váleční xxxxxxxx x první xxxx xxxxx světové války, xxxxx mají xxxxx xx xxxxxxxxxxxx xxxxxxx xx státní xxxxxxxx xxx xxxxxxxxx zdraví xxxx těla,
b) xxxxxxxx (xxxxxxxxx) invalidé a xxxxxxx občanští invalidé, xxxx pro xxxxxxxxx xxxxxx nebo xxxx xxxxx xxxxxxxxxxxx xxxxxxx xx státní xxxxxxxx xxxx xxxxx xxxxxxxx x veřejnoprávním xxxxxxxxx xxxxxxxxx, nebo
c) xxxx xxxxx xxxxxxx xxxx xxxxxxx vadné (xx xx. xxxxxxxx, zmrzačení x xxx.), po xxxxxxx xxxxxxxxxx, na xxxxx xxxx xxxxxxxx xxxxxxxxxxx domácnosti tělesně xxxx xxxxxxx xxxxx,
xxxxx xx xxx xxx xxx stupni invalidity xx 20 % xx xx 44 % xxxxxx x 480 Xxx x xxx xxxxxx xxxxxxxxxx xxxx 44 % x 960 Kčs. Xxx tom xx xxxxxxxxxxx, xx stupeň xxxxxxxxxx x xxxxxxxx, xxxxxxxxxxxx xxxxxxx x xxxxxxxxxxxxxxx xxxxxxxxxxx pojištění, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 xxxx. 2) xxxxx xxxx xxxxxxxxx sirotci xx xxxxxxx xxxxxxxxxxx (xxxxx xx xxx 24. xxxxxxxx 1919, x. 462 Xx., x xxxxxxxxxxxx míst xxxxxxxxxx) x xxxxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxxx (xxxxx xx xxx 19. prosince 1946, č. 255 Sb., x xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx x xxxxxxxxx x x xxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxx za xxxxxxxxxx), xx xxxxxxx xxxxxxxx xxxxxxxx x xxxxxxx, xxxxxx xxxx xxxxxxxxx persekuce, xxxxx xx xxx xxx x 480 Kčs.
§19
Xxxxx xx dani
(1) Xxx se xxxxxxxxx xxxxx xxx xxxxxxxx xxxxxx, které xxxxxxxxxx (§1 xxxx. 2) xxxxxxxxx xxxxxxxx, avšak xxxxxxxxxxxx xxxxxxx daně xxxxx §§13 až 15.
(2) Xx xxxxxx xxxxxxxx poměry xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx, x nimž xx xxxxxxxxx právně xxxxxxx, xxxxxxxxxxx nemajetných xxxxxxxxxx x xxxxx vzestupné xxxx xxxxxxxx xxxx x xxxxx xxxxxxx xx xxxxxxx xxxxxx x xxxxxxxxxxx osob xxxxxxxxxxxx do xxxxxxx xxxxxx, nákladné xxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxx domácnosti x xxxxxxx pohromy.
(3) Obdobně xx sníží xxx xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx-xx xxxxxxxx xxxxxxx x xxxxxxxxxx 1 x 2 splněny x xxxx, xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx vlastní xxxx.
(4) Xxxxxxxx pro xxxxxxxxx xxxxxxxxx xxxxx xxxxxxx xxxxxxx financí x Úředním xxxxx.
(5) X slevu xxxxx xxxxxx v xxxxxxxx.
Počátek x xxxxx xxxxxx povinnosti
§20
(1) Xxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxx xxxxx, x němž xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx xx xxxx xxxxxxxx, xxxxxxxx xxxxx 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(2) Xxxxxxxxxx, xxxxx přestali xxxxxxxxxxx xxxxxxxxxx hospodářství, podléhají xxxx končíc xxxxx, x němž xxxxxxxxxx xxxxxxxxxxxx přestali xxxxxxxxxxx. Xxx xx xxxx xxxxxxxx, xxxxxxxx již 30. června xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(3) Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxx xxx, že xxxxxx xxxxxxxxxxxxxxxxx pozemků xxxxxxxxxxx 50 ha, xxxxx se xxxxxxxxx xxxxxxxxxxx daní ještě xx xxx xxx, x němž xxxxxxxxxx xxxxxxxxxxxx xxxx rozšířeno.
§21
(1) Xxx xxxxx xxxx přestane xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, je xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxx xxxxxx xx 30 dnů. Xxxxxxxxx xxxx xxxxxxx xxx dědicové, x xx xx 30 xxx xx odevzdání (xxxxxxxxx) xxxxxxxxxxxx.
(2) Xxxxxxxxx xxxxxxxx může býti xxxxxxxxxx, xxxxxxxxx-xx xxxxxxxxx xxxxxxxx xxxxxxxxx činu, xxxxxxxxxx pokutou xx 5.000 Xxx, a xx i xxxxxxxx.
§22
Splatnost daně
(1) Poplatník xx povinen xx xxx xxx xxxxxxxxx x zaplatiti xx xxxxxxxxxxx xxxxxxx úřadu xx 31. xxxxx xx xxxxxxxx rozhodného xxxx.
(2) Xxxxxx-xx daň xxxxxxxxx xxxx, je xxxxxxx povinen, činí-li xxxxxxxxxx xxxx xxx 2.000 Kčs, xxxxxxxxx 2 % poplatek x xxxxxxxx x xxxxxxxxxx x 31. xxxxx, 30. xxxxx, 31. červenci x 31. říjnu.
§23
Xxxxx x poplatníkem xxxxxxxx x §1 xxxx. 3, xxxx xxxxx společnou a xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxx xxx každá x osob, které xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
§24
Xxxxxxxx
(1) Každý, kdo xx xxxxxxx platiti xxxxxxxxxxx daň, xxxx xxxxxxx xxxxxx xxxxxxxxxx xx 31. xxxxx xxxxx xxxxxx přiznání x xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxx xx xxxxxxxx xxx. Mimo xx xx xxxxxxx xxxxxx xxxxxxxx každý, xxx xxxx xxxxx xxxxxxx x podání xxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx x způsob xxxx podání xxxxxxx xxxxxxxxxxxx xxxxxxx.
(2) Nepodá-li xxxxxxxxx xxxxxxxx xxxx, xxxx býti xxx xxxxxxx xx x 10 %; zvýšení xx splatné xx 60 dnů xxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxx u xxxxxxxx xxxxxxxxx xxxxxx.
§25
Místní xxxxxxxxxxx
(1) X xxxxxxxx xxxxxxxxxx daně xx příslušná xxxxx xxxxxx, v jejímž xxxxxx měl poplatník xxxxxxxx (sídlo) xxxxxx xxxxxxxxxx xxxx. Nelze-li xxxxxx xxxxxxxxxx xxxxx xxxxxx určiti podle xxxxxxxx (sídla) xxxxxxxxxxxx, xx xxxxxxxxx berní xxxxxx, v xxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxx xxxx xxxxxxxx xxxx. Xxxxx-xx xxxxxx příslušnost xxxxxx ani tímto xxxxxxxx, určí xx xxxxxxxxxxxx financí.
(2) Odstavec 1 platí xxxxxxx xxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx úřadu x xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx).
§26
Vyrozumění x xxxxxxxx xxxx
(1) O xxxxxxxx xxxx vyrozumí xxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx místního xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxx vyloží xxxxxx xxxxxxx výbor xx 7 xxx xx xxxxxx k xxxxxxxxx xxxxxxxxxx po xxxx 30 xxx.
(2) Xxxxxxx x xxxx xxxxxxxx xxxxxxx vyhlásí xxxxxx xxxxxxx xxxxx xxxxxxxxx xx xxxxxx tabuli xxxx xxxxx xxxxxxxx x xxxxx xxxxxxxx.
(3) Xx xxxxxxx xxxxxxx xxxxxx národní xxxxx xxxx vyložení x xxxxx jej xxxxx xxxxxx.
§27
Xxxxxxxx
(1) Xx xxxxxxxx xxxx xxx xx xxxxxxx odvolati u xxxxxxxxx berní správy xx 60 xxx xxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
(2) X téže lhůtě xxxxx poplatníci podati x xxxxxxxxx xxxxx xxxxxx xxxxxx xx xxxxxxx xxxxxx xxx xxxxxxxx xxxx. Xxxx xxxxxx žádosti xxxxxxx xx xxxxxxxx lhůta xx do xxx xxxxxxxx příslušného vyřízení x běží pak xxxx xxx xx xx xxxxxx.
(3) O xxxxxxxx xxxxxxxxx x xxxxxxxx platností xxxxxxxx xxxx XX. stolice, xx Slovensku xxxxxxxxxxxx xxxxxxx.
Xxxxxxxxxx xxxxxx xxxxxx
§28
(1) X xxxxx xxxxxxxxxx xxxx spolupůsobí xxxxxx xxxxxxx výbory xxxxx xxxxxxxxxxxx xxxxxxxx komisemi, xxxxxxx xxxxxxxxxx xxxxxx xxxxxx a ústřední xxxxxxxxxx daňová xxxxxx.
(2) Xxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx národního xxxxxx (xxxxxx zemědělské xxxxxx komise) xxxx: xxxxxxxx xxxxxxxx národního xxxxxx xxxx xxxx xxxxxxxx, xxxxxxxx místního xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx a xxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxx národním xxxxxx xxxx xxxx xxxxxxxx, xxxxx xxxx zřízena, xxxxx xxxx xxxxxxx xxxxxxx národním xxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx komise xx xxxxxxxx xxxxxxxx národního xxxxxx nebo xxxx xxxxxxxx.
(3) Xxxxxxx zemědělská xxxxxx xxxxxx xx xxxxxxx xxx xxxxx xxxxxx x tvoří xx xxxxxxxx xxxxxxxxx xxxxxxxxx výboru nebo xxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx (jeho xxxxxxxx), xxxxxxxx xxxxx správy, xxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxx xxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxx. Ministr xxxxxxx může xxx xxxxx xxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxx xxxxx okresní xxxxxxxxxxx xxxxxxx komisi. Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx xxxxxxxxx národního xxxxxx xxxx xxxx zástupce.
(4) Xxxxxxxx zemědělská xxxxxx xxxxxx xx zřizuje xxx ministerstvu xxxxxxx x xxxxx xx xxxxxxxx: xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx a xxxxxx, xxxxxxxxxxxx financí, xxxxxxxxxxx x xxxxxxxxx xxxxxxx x xxxxxx, xxxxxxxx xxxxxxxxx výboru x Xxxxx, xxxxxxxx xxxxxxxxx xxxxxx v Brně x zemské expositury x Ostravě, xxxxxxxx xxxxxxxxxx xxxxxxxxxxx x Xxxxx a xxxxxxxx xxxxxxxxxx ředitelství x Xxxx, x xx xx xxxxxx zástupci, x xx čtyřech xxxxxxxxxx Jednotného xxxxx xxxxxxx x xxxxxxxxxxx xxxxxxxxx. Předsedou xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx xxxxxxxxxxxx xxxxxxx.
§29
Xxxxxxx xxxxxxxx výborům (xxxxxxx xxxxxxxxxxx daňovým xxxxxxx) xxxxxxxx:
1. x xxxxxxx, xxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxx x pozemnostních arších, xxxx xxx xxx x xxxxxx xxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxxxx xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxx dat x xxxxxx úhrnných xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxxxx stavu [§6 xxxx. 19 xxxxxxxx xxxxxxxx xx xxx 23. května 1930, x. 64 Xx., xxxx se xxxxxxxx xxxxxxxxx xxxxx II, XXX a IV xxxxxx x xxxxxxxxxx xxxxxxxx a xxxx xxxxxx (katastrálního xxxxxx)]. Xxxxxx-xx xxxxxx zemědělská xxxxxx xxxxxx xxxxx xx 31. xxxxx xxxxxxxxxx roku, xxxx xxx berní správa;
2. xxxxxxxxxx přeřazení xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx výrobní xxxxxxx (§8 xxxx. 2). Xxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx do 31. xxxxx rozhodného xxxx; xxxxxx xxxxxx po xxxx lhůtě xxxxxxx xxxx xxxx xx xxxxxxxx xxxx za xxxxx xxx.
§30
Xxxxxxxx zemědělským xxxxxxx xxxxxxx xxxxxxxx:
1. navrhovati xxxxxxxxx xxxxxxxxxxxx katastrálních xxxxx do jiné xxxxxxx oblasti (§8 xxxx. 2). Návrh xxxxx podati xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx 31. xxxxx xxxxxxxxxx xxxx; xxxxxx xxxxxx xx xxxx xxxxx xxxxxxx xxxx xxxx xx vyměření xxxx xx tento xxx;
2. xxxxxxxxxxx s xxxxxxxx platností o xxxxxxxx xxxxx §29 x. 1. Nerozhodne-li xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x návrhu xx 15. prosince xxxxxxxxxx xxxx, xxxxxxxx x xxx xxxxxxxx xxxx II. stolice;
3. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx hospodářství xx jiné výrobní xxxxxxx (§8 xxxx. 2); nerozhodne-li xx 15. prosince rozhodného xxxx, nemůže přeřazení xxxx vliv xx xxxxxxxx xxxx za xxxxx xxx.
§31
Xxxxxxxx xxxxxxxxxx daňové xxxxxx xxxxxxxx:
1. xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxx na xxxxxxxxxxx xxxxx x xxxxxxxxx, xxx xxx xxxxx xxxxxxxx x výkazu xxxxxxxx xxxxxxxxxxxxx xxxxxx; xxxxxxxxx-xx xxx do 30. xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx financí;
2. xxxxxxxxx xxxxxxxxx x Xxxxxxx xxxxx xxxxxxx xxxxxx xxxxx §9 xxxx. 1; xxxxxxxxx-xx xx xx 30. xxxxxxxxx xxxxxxxxxx xxxx, stanoví xx xxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxxxxxx xxxxx xxxx, kolikrát xx xxxxx xxxxxxx xxxxxxxxxx xxx pěstování xxxxxx uvedených v §9 xxxx. 1 xxxxxxxx xxxxx xxx xxx xxxxxxxxx xxxxxxxxx xxxxxx;
3. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx xxxxxxxxxx roku, xxxxxx xxxxxxxxx xxxx xxxx xx vyměření xxxx xx xxxxx xxx;
4. xxxxxxxxxxxxx výnosové poměry xxxxxxxxxx výroby x xxxxxxxxxx finanční xxxxxx xxxxx sazeb xxxxxxxxxx xxxx.
§32
Xxxxxxxx v xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxx čestnou. Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxx, nestranně x xxxxx nejlepšího xxxxxx x xxxxxxx x xxxxxxxxxxx x xxxxxxx x xxxxxx xxxxxxxxx.
§33
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx xxxxxx, jakož x xxxxx xxxxx xxxxx xxxxxx vyhlásí xxxxxxx xxxxxxx, xxxxx xxx o xxxxxxx xxx xxxxxxxx zemědělských xxxxxxxx xxxxxx x xxxxxx x ministrem xxxxxx, v Xxxxxxx xxxxx.
Přechodná a xxxxxxxxx xxxxxxxxxx
§34
(1) Xxx osoba xxxx býti xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx x jednoho xxxxxxxxxx a x xxxxx poplatníka xxxxx x xxxxx xxxx.
(2) Xxxx-xx xxxxxxxxxx x xxxx xx xxxx xxxxx xxxx xxxxxxxxxx xxxxx podle §7 xxxx daňová xxxxx xxxxx §9 xxxxxx xx xxx 26. xxxxxx 1947, x. 109 Sb., x xxxx ze mzdy, xxxxxx mu xxxx xx tento rok xxxxxxx xxxxxxxxxx xxx xxxxx §§13 až 15.
§35
Ministr financí může
1. xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx daně xxx xx do průměrného xxxxxxxxxxxxx xxxxxxx, xxx xx xx xxxxxxx xxxxxx,
2. xxxxxxx xxxxxxxx x xxxxxxxx xxxxxxxxxxxxx x xxxxxxxx, xxx xx prováděním xxxxxx xxxxxx xxxxx xxxxxxxxxx,
3. xxxxxxx xxxxxxxx k xxxxxxxx xxxxxxx xxxxxxx x případech, xxx xx xxxxxxxxxx hospodářství xxxxxxxxx na xxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx, x
4. xxxxxxxxx xxxxxxxxx v Xxxxxxx listě způsob xxxxxxxxxx xxxxxxxxxx xxxx xx xx xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx, urbariátům xxxx podobným xxxxxxx xxxxxxx.
§36
(1) Přiznání x xxxxxxxxxx dani xx xxx 1947 xxxx xxxxxxx xxxxxx všichni xxxxxxxxxx, xxxxx zásadně xxxxxxxxx daňové xxxxxxxxxx, x xx xx 30. června 1948.
(2) Xxxxxxxxxx xxx za xxx 1947 xxxx xxxxxxx ve xxxx xxxxxxxx xxxxxxxxx; první xxxxxxx xx 30. xxxxxx 1948 x xxxxx xx 30. xxxx 1948.
§37
(1) Xxxxxx, po xxxxxxx xxxxxxx x xxxxxxx xxxxxxxxxxxx hospodářství, xxxxx xx xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxx xxxxxx xxxxx 1948, xxxxxxxx xxx xxxxxxxx daně xxxxxxxxx x xxxxxxxxx xxxx xxxxxxxxx podle xxxxxx x xxxxxxx xxxxxx, xx xxxxx xxxxxxxx xxx měnících x xxxxxxxxxxxx.
(2) Xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx jest xxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx berním xxxxx 1948 xxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxx x přímých daních, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx. Jsou-li xxxxxxxxxxxxx, xxxxxxx xxxxxxxxx rentové xxxx xxxxx hlavy XX xxxxx zákona.
(3) Xxxxx ze dne 21. února 1946, č. 31 Sb., o xxxx x xxxxxx, xx xxxxxxxxxx xxxxxxxxx xxxxx 1947 xx úplaty, xxxxx přijaly xxxxx xxxxxxxxxxx xxxxxxxxxx dani xx 31. xxxxxxxx 1946 xx xxxxxxx x výkony xxxxxxxxx x xxxxx zemědělského xxxxxxxxxxxx, xxxxx i xx xxxx vlastní xxxxxxxx xxxxxxxx xxxxxxx xxxxxx osobami xx xxxxxxxxxxxx xxxxxxxxxxxx. Úplaty x xxxx uvedené x předchozí xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxx xxxxx, xxxxxx X xxxxxxxx xxxxxxxx xx xxx 29. xxxxxx 1941, x. 297 Sb., x záznamních xxxxxxxxxxxx xxx účely daňové x provozní. Použivatelnost xxxxxxxxxx §2 tohoto xxxxxxxx nařízení xx xxxxxxx.
(4) Xxxx podrobeným xxxxxxxx (xxxxxxxx xxxx xxxxxxxxx) xxxxx xxxxxx xx dne 31. xxxxx 1947, č. 185 Sb., x mimořádné xxxxxxxxxxx xxxxx a o xxxxxxxxx xxxxx z xxxxxxxxxx xxxxxxxxx na xxxxxxx, x osob xxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxx xxxxxx (xxxxxx), xxxxx by xxx u těchto xxxx podroben dani xxxxxxxxx (xxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx), xxxxx xxxxxxx osoby xxxxxxxxxxx zemědělské xxxx. Xxxxxxxxx xxxxxxxxxxx dávka xxxxx §3 xxxx. 1 xxxx. x) xxxxxx č. 185/1947 Xx. xxxxxx xx x xxxxxx xxxxxxxxx x z xxxx, xxxxx by připadla xx důchod zjištěný xxxxx xxxxxxxxx věty, xxxxx xxxxxxxxx xxx xxxxxxxx xxxx důchodové.
§38
(1) Xxxxx ze xxx 19. února 1946, č. 30 Sb., x xxxx úpravě xxxxxxxxxxxxxxxx xxxxx x xxxxx xxxxxxxxx xxxx x xxxxxxxx xxxxxxxxxx monopolů, xx doplňuje xxxxx:
1. x §41 xxxx. 5 prvé xxxx xx xxxxxxxx xx xxxxx "... platiti xxx x xxxxxx", xxxxx xxxxx "nebo xxxxxxxxx xxxxxxxxxx xxxx",
2. §41 xxxx. 6 xx doplňuje xxxxx - xxxxx - xxxxx xxxxxx xxxxx" "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx nevztahují xx xxxxx xxxxxxxxxxx zemědělské xxxx, x xxxx xxxxxxxxx také xxxxxxx xxxxxxxxx, uzenářskou xxxx xxxxxxxxxx."
(2) Zákon ze xxx 14. xxxxx 1920, x. 262 Xx., o dani x xxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx a xxxxxxxxxxxx, xx xxxxxxxx takto:
1. x §1 xxxx. 2 xxxx xxxx xx zařazují xx xxxxx "... xxxxxxx xxx x obratu" xxxxx xxxxx "xxxx xxxxxxxxx xxxxxxxxxx xxxx",
2. §1 xxxx. 3 xx xxxxxxxx xxxxx - xxxxxxx - xxxxx xxxxxx znění: "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx na xxxxx xxxxxxxxxxx zemědělské xxxx, x když xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
§39
(1) Sazba xxxxxxxxx xxxx xxxxx §105 xxxx. 1 xxxxxx x přímých xxxxxx xx xxxxxxx xxxxxxxxx xxxxxx rokem 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx pozemků xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxx katastru jsou xxxxxxx xxxxxxxx xx 60 xxx ode xxx vyhlášení xxxxxx xxxxxx xxxxxxx, které xxxxxxx k zemědělskému xxxxxxxxxxxx, xxx xx xxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxxxx xxxx x xxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(3) Xxxxxxxxxx §327 odst. 1 xxxx xxxxx xxxxxx x xxxxxxx xxxxxx se xxxxxxx; xxxxxxx xx xx xxxxxxxxx při xxxxxxxx xxxxxxxxx daně xx xxxxx rok 1947.
§40
X xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx platí xxxxxxx xxxxxxxxxx xxxxxx x přímých xxxxxx, xx znění xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx; xxxxx xxx x poplatek x xxxxxxxx, platí xxxxxxx xxxxxxxxxx zákona č. 31/1946 Sb.
§41
Tento zákon xxxxxx xxxxxxxxx xxxx xxxxxxxxx; xxxxx však xxx xxxxxxxxxxx xxx xx xxxx xx xxx 1947; xxxxxxx xxx xxxxxxx xxxxxxx.
Xx. Xxxxx x. x.
Xxxxxxxx v. x.
Xx. Xxxxxxxx v. x.
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||||
| xxxxx pozemků | 5 Kčs | 10 Xxx | 15 Xxx | 20 Kčs | 25 Xxx | 30 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||||
| 1 | - | - | 80 | 80 | 90 | 90 |
| 2 | 210 | 230 | 240 | 260 | 270 | 280 |
| 3 | 350 | 400 | 440 | 470 | 500 | 530 |
| 4 | 510 | 580 | 630 | 690 | 740 | 790 |
| 5 | 640 | 760 | 860 | 940 | 1.010 | 1.070 |
| 6 | 800 | 950 | 1.060 | 1.170 | 1.270 | 1.370 |
| 7 | 950 | 1.120 | 1.290 | 1.430 | 1.550 | 1.670 |
| 8 | 1.080 | 1.320 | 1.510 | 1.670 | 1.830 | 1.980 |
| 9 | 1.220 | 1.500 | 1.720 | 1.930 | 2.130 | 2.310 |
| 10 | 1.370 | 1.680 | 1.950 | 2.210 | 2.430 | 2.630 |
| 11 | 1.500 | 1.860 | 2.190 | 2.470 | 2.730 | 2.990 |
| 12 | 1.630 | 2.060 | 2.420 | 2.740 | 3.050 | 3.330 |
| 13 | 1.750 | 2.250 | 2.650 | 3.030 | 3.370 | 3.700 |
| 14 | 1.890 | 2.430 | 2.900 | 3.310 | 3.700 | 4.070 |
| 15 | 2.030 | 2.620 | 3.140 | 3.600 | 4.040 | 4.440 |
| 16 | 2.170 | 2.820 | 3.380 | 3.900 | 4.380 | 4.850 |
| 17 | 2.300 | 3.020 | 3.630 | 4.210 | 4.740 | 5.270 |
| 18 | 2.430 | 3.220 | 3.900 | 4.500 | 5.120 | 5.690 |
| 19 | 2.550 | 3.410 | 4.160 | 4.840 | 5.500 | 6.140 |
| 20 | 2.690 | 3.610 | 4.410 | 5.180 | 5.890 | 6.620 |
| 21 | 2.830 | 3.830 | 4.690 | 5.520 | 6.320 | 7.090 |
| 22 | 2.970 | 4.040 | 4.980 | 5.860 | 6.750 | 7.590 |
| 23 | 3.110 | 4.250 | 5.270 | 6.240 | 7.170 | 8.120 |
| 24 | 3.240 | 4.450 | 5.560 | 6.630 | 7.650 | 8.650 |
| 25 | 3.380 | 4.670 | 5.850 | 7.000 | 8.130 | 9.210 |
| 26 | 3.510 | 4.910 | 6.190 | 7.400 | 8.610 | 9.800 |
| 27 | 3.660 | 5.150 | 6.510 | 7.830 | 9.110 | 10.390 |
| 28 | 3.800 | 5.380 | 6.840 | 8.260 | 9.650 | 11.000 |
| 29 | 3.950 | 5.610 | 7.160 | 8.680 | 10.190 | 11.670 |
| 30 | 4.100 | 5.850 | 7.520 | 9.130 | 10.720 | 12.320 |
| 31 | 4.240 | 6.120 | 7.890 | 9.620 | 11.320 | 12.990 |
| 32 | 4.380 | 6.380 | 8.260 | 10.090 | 11.910 | 13.720 |
| 33 | 4.530 | 6.650 | 8.630 | 10.570 | 12.520 | 14.460 |
| 34 | 4.690 | 6.920 | 9.010 | 11.080 | 13.140 | 15.190 |
| 35 | 4.850 | 7.180 | 9.420 | 11.620 | 13.810 | 15.990 |
| 36 | 5.020 | 7.470 | 9.830 | 12.150 | 14.470 | 16.800 |
| 37 | 5.180 | 7.770 | 10.250 | 12.690 | 15.140 | 17.600 |
| 38 | 5.340 | 8.070 | 10.660 | 13.250 | 15.850 | 18.460 |
| 39 | 5.510 | 8.360 | 11.100 | 13.850 | 16.590 | 19.350 |
| 40 | 5.670 | 8.660 | 11.560 | 14.440 | 17.330 | 20.240 |
| 41 | 5.830 | 8.960 | 12.020 | 15.030 | 18.070 | 21.150 |
| 42 | 6.020 | 9.300 | 12.480 | 15.660 | 18.890 | 22.130 |
| 43 | 6.200 | 9.630 | 12.940 | 16.320 | 19.700 | 23.110 |
| 44 | 6.390 | 9.970 | 13.460 | 16.980 | 20.510 | 24.090 |
| 45 | 6.570 | 10.300 | 13.970 | 17.630 | 21.360 | 25.140 |
| 46 | 6.750 | 10.630 | 14.480 | 18.320 | 22.250 | 26.220 |
| 47 | 6.940 | 10.980 | 14.990 | 19.050 | 23.140 | 27.290 |
| 48 | 7.120 | 11.360 | 15.520 | 19.770 | 24.040 | 28.400 |
| 49 | 7.310 | 11.730 | 16.090 | 20.490 | 24.990 | 29.570 |
| 50 | 7.520 | 12.110 | 16.660 | 21.240 | 25.970 | 30.740 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx nad 50 xx činí xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Xxx: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 35 Xxx | 40 Kčs | 45 Xxx | 50 Xxx | 55 Kčs | 60 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||||
| 1 | 100 | 100 | 110 | 110 | 120 | 120 |
| 2 | 290 | 310 | 320 | 340 | 350 | 360 |
| 3 | 560 | 580 | 600 | 620 | 640 | 670 |
| 4 | 840 | 890 | 930 | 960 | 1.000 | 1.040 |
| 5 | 1.130 | 1.190 | 1.260 | 1.320 | 1.380 | 1.440 |
| 6 | 1.460 | 1.540 | 1.620 | 1.700 | 1.770 | 1.840 |
| 7 | 1.770 | 1.890 | 2.000 | 2.110 | 2.210 | 2.300 |
| 8 | 2.130 | 2.270 | 2.400 | 2.520 | 2.640 | 2.770 |
| 9 | 2.480 | 2.640 | 2.810 | 2.970 | 3.120 | 3.270 |
| 10 | 2.850 | 3.050 | 3.240 | 3.420 | 3.600 | 3.780 |
| 11 | 3.230 | 3.450 | 3.680 | 3.900 | 4.120 | 4.320 |
| 12 | 3.610 | 3.880 | 4.140 | 4.390 | 4.630 | 4.890 |
| 13 | 4.000 | 4.320 | 4.600 | 4.910 | 5.210 | 5.490 |
| 14 | 4.420 | 4.770 | 5.130 | 5.460 | 5.780 | 6.130 |
| 15 | 4.860 | 5.260 | 5.640 | 6.030 | 6.430 | 6.810 |
| 16 | 5.310 | 5.750 | 6.210 | 6.650 | 7.070 | 7.510 |
| 17 | 5.760 | 6.290 | 6.790 | 7.260 | 7.780 | 8.270 |
| 18 | 6.270 | 6.840 | 7.380 | 7.960 | 8.500 | 9.040 |
| 19 | 6.780 | 7.400 | 8.040 | 8.650 | 9.270 | 9.890 |
| 20 | 7.300 | 8.020 | 8.690 | 9.390 | 10.080 | 10.740 |
| 21 | 7.870 | 8.630 | 9.400 | 10.160 | 10.900 | 11.680 |
| 22 | 8.450 | 9.280 | 10.130 | 10.940 | 11.800 | 12.620 |
| 23 | 9.030 | 9.970 | 10.860 | 11.800 | 12.700 | 13.640 |
| 24 | 9.670 | 10.660 | 11.680 | 12.660 | 13.680 | 14.690 |
| 25 | 10.310 | 11.410 | 12.490 | 13.590 | 14.680 | 15.780 |
| 26 | 10.970 | 12.170 | 13.340 | 14.540 | 15.720 | 16.940 |
| 27 | 11.680 | 12.940 | 14.250 | 15.510 | 16.830 | 18.100 |
| 28 | 12.400 | 13.790 | 15.150 | 16.560 | 17.930 | 19.370 |
| 29 | 13.130 | 14.640 | 16.130 | 17.620 | 19.150 | 20.650 |
| 30 | 13.920 | 15.500 | 17.130 | 18.740 | 20.360 | 22.010 |
| 31 | 14.720 | 16.450 | 18.140 | 19.900 | 21.640 | 23.420 |
| 32 | 15.530 | 17.380 | 19.240 | 21.060 | 22.980 | 24.860 |
| 33 | 16.410 | 18.360 | 20.340 | 22.350 | 24.330 | 26.400 |
| 34 | 17.290 | 19.390 | 21.490 | 23.620 | 25.790 | 27.930 |
| 35 | 18.180 | 20.430 | 22.690 | 24.950 | 27.250 | 29.600 |
| 36 | 19.150 | 21.510 | 23.900 | 26.340 | 28.790 | 31.260 |
| 37 | 20.110 | 22.650 | 25.190 | 27.730 | 30.380 | 33.020 |
| 38 | 21.090 | 23.780 | 26.500 | 29.240 | 31.990 | 34.830 |
| 39 | 22.150 | 24.980 | 27.820 | 30.760 | 33.720 | 36.670 |
| 40 | 23.210 | 26.220 | 29.260 | 32.320 | 35.440 | 38.580 |
| 41 | 24.270 | 27.460 | 30.690 | 33.960 | 37.240 | 40.490 |
| 42 | 25.430 | 28.780 | 32.160 | 35.600 | 39.060 | 42.450 |
| 43 | 26.590 | 30.130 | 33.720 | 37.320 | 40.900 | 44.420 |
| 44 | 27.750 | 31.480 | 35.280 | 39.060 | 42.780 | 46.420 |
| 45 | 29.010 | 32.930 | 36.880 | 40.810 | 44.660 | 48.440 |
| 46 | 30.270 | 34.400 | 38.530 | 42.600 | 46.580 | 50.460 |
| 47 | 31.530 | 35.870 | 40.180 | 44.390 | 48.510 | 52.530 |
| 48 | 32.880 | 37.410 | 41.870 | 46.210 | 50.450 | 54.600 |
| 49 | 34.250 | 38.960 | 43.570 | 48.050 | 52.430 | 56.650 |
| 50 | 35.620 | 40.520 | 45.270 | 49.890 | 54.400 | 58.710 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 ha xxxx xxxxxxxxxx xxx xx xxxxx další xxxxxx Xxx: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Xxxxxxx zemědělské xxxx xxx řepařskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx pozemků | 65 Xxx | 70 Kčs | 75 Kčs | 80 Xxx x xxxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||
| 1 | 120 | 130 | 130 | 130 |
| 2 | 370 | 390 | 400 | 410 |
| 3 | 690 | 720 | 740 | 760 |
| 4 | 1.070 | 1.100 | 1.130 | 1.170 |
| 5 | 1.490 | 1.540 | 1.590 | 1.640 |
| 6 | 1.920 | 2.000 | 2.070 | 2.150 |
| 7 | 2.400 | 2.490 | 2.570 | 2.670 |
| 8 | 2.900 | 3.020 | 3.130 | 3.240 |
| 9 | 3.410 | 3.550 | 3.700 | 3.840 |
| 10 | 3.960 | 4.130 | 4.300 | 4.460 |
| 11 | 4.510 | 4.730 | 4.940 | 5.150 |
| 12 | 5.140 | 5.380 | 5.610 | 5.840 |
| 13 | 5.760 | 6.060 | 6.350 | 6.640 |
| 14 | 6.470 | 6.800 | 7.110 | 7.440 |
| 15 | 7.170 | 7.560 | 7.950 | 8.320 |
| 16 | 7.960 | 8.390 | 8.800 | 9.240 |
| 17 | 8.740 | 9.240 | 9.740 | 10.220 |
| 18 | 9.610 | 10.160 | 10.690 | 11.250 |
| 19 | 10.490 | 11.110 | 11.740 | 12.350 |
| 20 | 11.440 | 12.140 | 12.800 | 13.500 |
| 21 | 12.430 | 13.180 | 13.960 | 14.720 |
| 22 | 13.170 | 14.320 | 15.140 | 16.000 |
| 23 | 14.560 | 15.460 | 16.420 | 17.340 |
| 24 | 15.690 | 16.720 | 17.720 | 18.760 |
| 25 | 16.890 | 17.970 | 19.120 | 20.230 |
| 26 | 18.110 | 19.350 | 20.550 | 21.780 |
| 27 | 19.430 | 20.730 | 22.070 | 23.400 |
| 28 | 20.760 | 22.220 | 23.640 | 25.090 |
| 29 | 22.200 | 23.730 | 25.290 | 26.860 |
| 30 | 23.650 | 25.340 | 27.000 | 28.700 |
| 31 | 25.190 | 26.990 | 28.800 | 30.630 |
| 32 | 26.780 | 28.710 | 30.660 | 32.620 |
| 33 | 28.430 | 30.520 | 32.600 | 34.730 |
| 34 | 30.160 | 32.370 | 34.620 | 36.860 |
| 35 | 31.900 | 34.320 | 36.680 | 39.070 |
| 36 | 33.780 | 36.290 | 38.820 | 41.310 |
| 37 | 35.660 | 38.360 | 40.970 | 43.580 |
| 38 | 37.630 | 40.420 | 43.170 | 45.880 |
| 39 | 39.620 | 42.550 | 45.380 | 48.220 |
| 40 | 41.640 | 44.670 | 47.640 | 50.560 |
| 41 | 43.690 | 46.840 | 49.900 | 52.950 |
| 42 | 45.750 | 49.030 | 52.210 | 55.340 |
| 43 | 47.850 | 51.240 | 54.530 | 57.720 |
| 44 | 49.960 | 53.470 | 56.830 | 60.090 |
| 45 | 52.110 | 55.700 | 59.130 | 62.440 |
| 46 | 54.260 | 57.920 | 61.410 | 64.790 |
| 47 | 56.400 | 60.140 | 63.680 | 67.100 |
| 48 | 58.540 | 62.330 | 65.930 | 69.400 |
| 49 | 60.670 | 64.530 | 68.170 | 71.660 |
| 50 | 62.780 | 66.690 | 70.380 | 73.910 |
| Xxx celkové výměře xxxxx xxxxxxx xxx 50 xx činí xxxxxxxxxx daň xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Tabulka xxxxxxxxxx daně xxx xxxxxxxxxxx oblast
| Při xxxxxxx výměře | při průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 5 Kčs | 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 xxxxxxx xxx 50 xx xxxx xxxxxxxxxx daň xx každý další xxxxxx Kčs: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Tabulka xxxxxxxxxx xxxx pro xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx pozemků | 30 Xxx | 35 Xxx | 40 Xxx | 45 Xxx | 50 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Kčs: | ||||
| 1 | - | - | - | - | - |
| 2 | 200 | 210 | 220 | 220 | 230 |
| 3 | 370 | 380 | 400 | 420 | 430 |
| 4 | 550 | 580 | 600 | 620 | 640 |
| 5 | 750 | 800 | 840 | 880 | 910 |
| 6 | 970 | 1.020 | 1.070 | 1.110 | 1.160 |
| 7 | 1.170 | 1.250 | 1.320 | 1.390 | 1.450 |
| 8 | 1.410 | 1.490 | 1.580 | 1.660 | 1.730 |
| 9 | 1.630 | 1.730 | 1.830 | 1.940 | 2.040 |
| 10 | 1.850 | 1.990 | 2.120 | 2.240 | 2.350 |
| 11 | 2.100 | 2.250 | 2.390 | 2.530 | 2.660 |
| 12 | 2.340 | 2.510 | 2.680 | 2.840 | 3.000 |
| 13 | 2.580 | 2.790 | 2.980 | 3.160 | 3.340 |
| 14 | 2.840 | 3.070 | 3.280 | 3.480 | 3.690 |
| 15 | 3.110 | 3.350 | 3.580 | 3.820 | 4.050 |
| 16 | 3.360 | 3.630 | 3.910 | 4.170 | 4.410 |
| 17 | 3.630 | 3.940 | 4.230 | 4.500 | 4.800 |
| 18 | 3.910 | 4.240 | 4.550 | 4.880 | 5.210 |
| 19 | 4.180 | 4.530 | 4.910 | 5.270 | 5.610 |
| 20 | 4.460 | 4.870 | 5.270 | 5.650 | 6.040 |
| 21 | 4.760 | 5.210 | 5.630 | 6.070 | 6.500 |
| 22 | 5.070 | 5.550 | 6.020 | 6.500 | 6.960 |
| 23 | 5.380 | 5.890 | 6.430 | 6.930 | 7.430 |
| 24 | 5.690 | 6.270 | 6.830 | 7.380 | 7.950 |
| 25 | 6.030 | 6.650 | 7.240 | 7.860 | 8.460 |
| 26 | 6.380 | 7.030 | 7.690 | 8.350 | 8.970 |
| 27 | 6.730 | 7.430 | 8.150 | 8.830 | 9.530 |
| 28 | 7.070 | 7.860 | 8.600 | 9.370 | 10.120 |
| 29 | 7.440 | 8.280 | 9.080 | 9.910 | 10.690 |
| 30 | 7.840 | 8.710 | 9.590 | 10.450 | 11.320 |
| 31 | 8.230 | 9.160 | 10.100 | 11.020 | 11.960 |
| 32 | 8.620 | 9.630 | 10.610 | 11.620 | 12.600 |
| 33 | 9.030 | 10.110 | 11.160 | 12.230 | 13.270 |
| 34 | 9.470 | 10.580 | 11.730 | 12.830 | 13.980 |
| 35 | 9.910 | 11.090 | 12.290 | 13.490 | 14.690 |
| 36 | 10.340 | 11.620 | 12.860 | 14.160 | 15.400 |
| 37 | 10.780 | 12.150 | 13.490 | 14.830 | 16.190 |
| 38 | 11.270 | 12.680 | 14.120 | 15.520 | 16.970 |
| 39 | 11.760 | 13.240 | 14.750 | 16.260 | 17.750 |
| 40 | 12.250 | 13.840 | 15.380 | 17.010 | 18.590 |
| 41 | 12.740 | 14.420 | 16.080 | 17.750 | 19.460 |
| 42 | 13.260 | 15.010 | 16.780 | 18.540 | 20.320 |
| 43 | 13.810 | 15.630 | 17.480 | 19.360 | 21.200 |
| 44 | 14.350 | 16.280 | 18.190 | 20.170 | 22.150 |
| 45 | 14.900 | 16.940 | 18.970 | 20.990 | 23.090 |
| 46 | 15.450 | 17.590 | 19.730 | 21.890 | 24.040 |
| 47 | 16.050 | 18.260 | 20.500 | 22.790 | 25.060 |
| 48 | 16.660 | 18.980 | 21.300 | 23.680 | 26.090 |
| 49 | 17.260 | 19.700 | 22.150 | 24.600 | 27.130 |
| 50 | 17.860 | 20.420 | 22.990 | 25.590 | 28.190 |
| Při xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx činí zemědělská xxx za každý xxxxx xxxxxx Xxx: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 55 Xxx | 60 Kčs | 65 Xxx | 70 Kčs a xxxx |
| x ha | činí xxxxxxxxxx xxx Kčs: | |||
| 1 | - | - | 70 | 70 |
| 2 | 240 | 240 | 250 | 250 |
| 3 | 450 | 460 | 480 | 490 |
| 4 | 670 | 700 | 720 | 750 |
| 5 | 950 | 980 | 1.010 | 1.040 |
| 6 | 1.210 | 1.260 | 1.310 | 1.360 |
| 7 | 1.510 | 1.570 | 1.630 | 1.680 |
| 8 | 1.800 | 1.880 | 1.960 | 2.040 |
| 9 | 2.140 | 2.230 | 2.320 | 2.400 |
| 10 | 2.460 | 2.560 | 2.670 | 2.790 |
| 11 | 2.800 | 2.940 | 3.060 | 3.180 |
| 12 | 3.160 | 3.300 | 3.440 | 3.580 |
| 13 | 3.500 | 3.680 | 3.850 | 4.020 |
| 14 | 3.890 | 4.080 | 4.270 | 4.440 |
| 15 | 4.270 | 4.470 | 4.690 | 4.920 |
| 16 | 4.650 | 4.910 | 5.160 | 5.400 |
| 17 | 5.080 | 5.360 | 5.620 | 5.890 |
| 18 | 5.510 | 5.800 | 6.130 | 6.440 |
| 19 | 5.950 | 6.310 | 6.650 | 6.980 |
| 20 | 6.430 | 6.810 | 7.170 | 7.560 |
| 21 | 6.910 | 7.320 | 7.750 | 8.170 |
| 22 | 7.410 | 7.890 | 8.340 | 8.750 |
| 23 | 7.950 | 8.450 | 8.930 | 9.450 |
| 24 | 8.490 | 9.020 | 9.590 | 10.130 |
| 25 | 9.040 | 9.660 | 10.240 | 10.820 |
| 26 | 9.640 | 10.290 | 10.910 | 11.580 |
| 27 | 10.240 | 10.930 | 11.640 | 12.340 |
| 28 | 10.850 | 11.630 | 12.370 | 13.120 |
| 29 | 11.520 | 12.330 | 13.120 | 13.960 |
| 30 | 12.190 | 13.040 | 13.940 | 14.800 |
| 31 | 12.860 | 13.830 | 14.750 | 15.680 |
| 32 | 13.600 | 14.600 | 15.580 | 16.610 |
| 33 | 14.350 | 15.390 | 16.480 | 17.550 |
| 34 | 15.090 | 16.250 | 17.380 | 18.530 |
| 35 | 15.890 | 17.110 | 18.300 | 19.550 |
| 36 | 16.710 | 17.970 | 19.290 | 20.580 |
| 37 | 17.530 | 18.920 | 20.270 | 21.660 |
| 38 | 18.390 | 19.860 | 21.290 | 22.790 |
| 39 | 19.300 | 20.810 | 22.370 | 23.910 |
| 40 | 20.200 | 21.840 | 23.450 | 25.110 |
| 41 | 21.120 | 22.870 | 24.570 | 26.340 |
| 42 | 22.120 | 23.910 | 25.750 | 27.570 |
| 43 | 23.110 | 25.020 | 26.930 | 28.890 |
| 44 | 24.100 | 26.160 | 28.140 | 30.230 |
| 45 | 25.180 | 27.290 | 29.430 | 31.560 |
| 46 | 26.260 | 28.480 | 30.720 | 33.000 |
| 47 | 27.350 | 29.720 | 32.030 | 34.460 |
| 48 | 28.490 | 30.950 | 33.430 | 35.910 |
| 49 | 29.670 | 32.230 | 34.830 | 37.440 |
| 50 | 30.860 | 33.570 | 36.240 | 38.980 |
| Při celkové xxxxxx xxxxx pozemků xxx 50 xx xxxx zemědělská daň xx xxxxx xxxxx xxxxxx Kčs: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Xxxxxxx zemědělské daně xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx pozemků | 5 Xxx | 10 Xxx | 15 Kčs | 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 celkové xxxxxx xxxxx xxxxxxx nad 50 ha xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||
| xxxxx pozemků | 25 Xxx | 30 Xxx | 35 Xxx | 40 Xxx x xxxx |
| x ha | činí xxxxxxxxxx daň Kčs: | |||
| 1 | - | - | - | - |
| 2 | 130 | 140 | 150 | 150 |
| 3 | 250 | 260 | 270 | 280 |
| 4 | 400 | 430 | 450 | 480 |
| 5 | 570 | 600 | 630 | 670 |
| 6 | 750 | 810 | 860 | 910 |
| 7 | 950 | 1.020 | 1.080 | 1.140 |
| 8 | 1.140 | 1.240 | 1.330 | 1.420 |
| 9 | 1.380 | 1.490 | 1.590 | 1.680 |
| 10 | 1.600 | 1.720 | 1.840 | 1.970 |
| 11 | 1.820 | 1.980 | 2.140 | 2.280 |
| 12 | 2.070 | 2.250 | 2.420 | 2.570 |
| 13 | 2.320 | 2.510 | 2.710 | 2.910 |
| 14 | 2.560 | 2.810 | 3.030 | 3.240 |
| 15 | 2.820 | 3.090 | 3.330 | 3.570 |
| 16 | 3.090 | 3.370 | 3.650 | 3.930 |
| 17 | 3.350 | 3.670 | 3.990 | 4.280 |
| 18 | 3.620 | 3.990 | 4.320 | 4.640 |
| 19 | 3.910 | 4.290 | 4.660 | 5.050 |
| 20 | 4.190 | 4.600 | 5.030 | 5.440 |
| 21 | 4.470 | 4.950 | 5.410 | 5.840 |
| 22 | 4.770 | 5.290 | 5.770 | 6.290 |
| 23 | 5.090 | 5.630 | 6.190 | 6.730 |
| 24 | 5.400 | 6.000 | 6.600 | 7.170 |
| 25 | 5.710 | 6.380 | 7.010 | 7.660 |
| 26 | 6.050 | 6.760 | 7.450 | 8.150 |
| 27 | 6.400 | 7.140 | 7.910 | 8.650 |
| 28 | 6.750 | 7.560 | 8.370 | 9.160 |
| 29 | 7.090 | 7.990 | 8.830 | 9.720 |
| 30 | 7.460 | 8.410 | 9.330 | 10.260 |
| 31 | 7.850 | 8.830 | 9.850 | 10.810 |
| 32 | 8.240 | 9.300 | 10.360 | 11.420 |
| 33 | 8.620 | 9.770 | 10.870 | 12.030 |
| 34 | 9.020 | 10.250 | 11.440 | 12.630 |
| 35 | 9.450 | 10.710 | 12.010 | 13.270 |
| 36 | 9.880 | 11.230 | 12.580 | 13.950 |
| 37 | 10.310 | 11.760 | 13.160 | 14.620 |
| 38 | 10.740 | 12.280 | 13.790 | 15.280 |
| 39 | 11.210 | 12.800 | 14.420 | 16.020 |
| 40 | 11.690 | 13.360 | 15.040 | 16.760 |
| 41 | 12.160 | 13.940 | 15.700 | 17.490 |
| 42 | 12.630 | 14.520 | 16.390 | 18.250 |
| 43 | 13.130 | 15.090 | 17.080 | 19.060 |
| 44 | 13.650 | 15.710 | 17.760 | 19.870 |
| 45 | 14.180 | 16.340 | 18.490 | 20.680 |
| 46 | 14.700 | 16.980 | 19.250 | 21.540 |
| 47 | 15.230 | 17.610 | 20.010 | 22.420 |
| 48 | 15.800 | 18.270 | 20.760 | 23.310 |
| 49 | 16.380 | 18.970 | 21.560 | 24.190 |
| 50 | 16.950 | 19.670 | 22.390 | 25.150 |
| Při xxxxxxx výměře xxxxx xxxxxxx nad 50 xx činí zemědělská xxx xx každý xxxxx xxxxxx Kčs: | ||||
| 570 | 700 | 830 | 960 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx 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 xxx Kčs: | |||||
| 1 | - | - | - | - | - | - |
| 2 | - | 70 | 80 | 90 | 100 | 110 |
| 3 | 140 | 160 | 180 | 190 | 200 | 210 |
| 4 | 210 | 240 | 260 | 270 | 290 | 310 |
| 5 | 270 | 320 | 360 | 400 | 430 | 460 |
| 6 | 360 | 420 | 470 | 510 | 550 | 590 |
| 7 | 440 | 520 | 580 | 620 | 680 | 730 |
| 8 | 520 | 600 | 680 | 760 | 830 | 900 |
| 9 | 590 | 700 | 810 | 900 | 980 | 1.050 |
| 10 | 660 | 810 | 930 | 1.030 | 1.120 | 1.210 |
| 11 | 750 | 920 | 1.050 | 1.160 | 1.280 | 1.390 |
| 12 | 830 | 1.010 | 1.160 | 1.310 | 1.440 | 1.560 |
| 13 | 910 | 1.110 | 1.290 | 1.460 | 1.600 | 1.730 |
| 14 | 980 | 1.210 | 1.420 | 1.600 | 1.760 | 1.920 |
| 15 | 1.050 | 1.320 | 1.550 | 1.740 | 1.930 | 2.120 |
| 16 | 1.120 | 1.430 | 1.670 | 1.890 | 2.110 | 2.310 |
| 17 | 1.200 | 1.530 | 1.790 | 2.060 | 2.290 | 2.500 |
| 18 | 1.280 | 1.630 | 1.930 | 2.210 | 2.460 | 2.700 |
| 19 | 1.360 | 1.730 | 2.070 | 2.370 | 2.640 | 2.920 |
| 20 | 1.440 | 1.840 | 2.210 | 2.520 | 2.840 | 3.130 |
| 21 | 1.510 | 1.960 | 2.350 | 2.690 | 3.030 | 3.330 |
| 22 | 1.590 | 2.070 | 2.480 | 2.860 | 3.220 | 3.550 |
| 23 | 1.660 | 2.180 | 2.620 | 3.030 | 3.410 | 3.780 |
| 24 | 1.730 | 2.290 | 2.770 | 3.200 | 3.610 | 4.010 |
| 25 | 1.800 | 2.400 | 2.920 | 3.370 | 3.820 | 4.230 |
| 26 | 1.880 | 2.510 | 3.060 | 3.540 | 4.020 | 4.460 |
| 27 | 1.960 | 2.620 | 3.210 | 3.730 | 4.230 | 4.700 |
| 28 | 2.040 | 2.740 | 3.350 | 3.920 | 4.440 | 4.960 |
| 29 | 2.120 | 2.860 | 3.500 | 4.100 | 4.650 | 5.220 |
| 30 | 2.200 | 2.980 | 3.660 | 4.280 | 4.890 | 5.480 |
| 31 | 2.280 | 3.100 | 3.820 | 4.460 | 5.120 | 5.730 |
| 32 | 2.350 | 3.220 | 3.980 | 4.660 | 5.360 | 6.010 |
| 33 | 2.430 | 3.340 | 4.140 | 4.870 | 5.590 | 6.300 |
| 34 | 2.500 | 3.450 | 4.290 | 5.080 | 5.820 | 6.590 |
| 35 | 2.580 | 3.850 | 4.450 | 5.290 | 6.090 | 6.880 |
| 36 | 2.660 | 3.710 | 4.610 | 5.490 | 6.360 | 7.170 |
| 37 | 2.750 | 3.840 | 4.790 | 5.700 | 6.620 | 7.490 |
| 38 | 2.830 | 3.970 | 4.970 | 5.920 | 6.880 | 7.820 |
| 39 | 2.920 | 4.090 | 5.150 | 6.160 | 7.140 | 8.150 |
| 40 | 3.000 | 4.220 | 5.330 | 6.390 | 7.430 | 8.470 |
| 41 | 3.080 | 4.350 | 5.510 | 6.630 | 7.730 | 8.800 |
| 42 | 3.160 | 4.470 | 5.690 | 6.860 | 8.030 | 9.150 |
| 43 | 3.240 | 4.610 | 5.870 | 7.100 | 8.320 | 9.520 |
| 44 | 3.330 | 4.750 | 6.080 | 7.340 | 8.620 | 9.880 |
| 45 | 3.410 | 4.900 | 6.280 | 7.610 | 8.920 | 10.250 |
| 46 | 3.490 | 5.040 | 6.480 | 7.870 | 9.250 | 10.620 |
| 47 | 3.570 | 5.190 | 6.680 | 8.140 | 9.590 | 11.000 |
| 48 | 3.670 | 5.330 | 6.890 | 8.400 | 9.920 | 11.410 |
| 49 | 3.760 | 5.480 | 7.090 | 8.670 | 10.250 | 11.820 |
| 50 | 3.840 | 5.620 | 7.290 | 8.930 | 10.580 | 12.230 |
| Při xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx činí xxxxxxxxxx xxx za každý xxxxx xxxxxx Kčs: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxxxxx oblast
| Při xxxxxxx xxxxxx xxxxx pozemků | při xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | Xxx celkové xxxxxx všech xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | ||
| x xx | 35 Xxx | 40 Xxx x xxxx | x ha | 35 Xxx | 40 Xxx x 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 výměře všech xxxxxxx nad 50 xx činí | ||
| 25 | 4.630 | 5.050 | zemědělská xxx xx xxxxx xxxxx xxxxxx Kčs: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Právní předpis x. 49/1948 Xx. nabyl xxxxxxxxx xxxx 14.4.1948.
Xx xxx xxxxxxxx právní xxxxxxx nebyl xxxxx x xxxxxxxxx.
Xxxxxx xxxxxxx x. 49/1948 Xx. xxx xxxxxx xxxxxxx xxxxxxxxx č. 77/1952 Sb. x xxxxxxxxx xx 22.12.1952.
Znění xxxxxxxxxxxx xxxxxxxx norem xxxxxx xxxxxxxx předpisů x xxxxxxxx xxxx xxxxxxxxxxxxx, xxxxx se xxxx xxxxxx derogační xxxxx xxxxx uvedeného xxxxxxxx xxxxxxxx.