Právní předpis byl sestaven k datu 21.12.1952.
Zobrazené znění právního předpisu je účinné od 14.04.1948 do 21.12.1952.
Zákon o zemědělské dani
49/1948 Sb.
Daňová povinnost §1 §2 §3 §4 §5
Zdaňovací období §6
Daňové sazby §7 §8 §9 §10 §11 §12 §13 §14 §15 §16 §17 §18
Sleva na dani §19
Počátek a konec daňové povinnosti §20 §21
Přiznání §24
Místní příslušnost §25
Vyrozumění o předpisu daně §26
Odvolání §27
Zemědělské daňové komise §28 §29 §30 §31 §32 §33
Přechodná a závěrečná ustanovení §34 §35 §36 §37 §38 §39 §40 §41
Tabulka zemědělské daně pro řepařskou oblast
Tabulka zemědělské daně pro obilnářskou oblast
Tabulka zemědělské daně pro bramborářskou oblast
Tabulka zemědělské daně pro pícninářskou oblast
49
Xxxxx
xx xxx 21. xxxxxx 1948
x xxxxxxxxxx xxxx
Xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx usneslo xx xx tomto xxxxxx:
Daňová xxxxxxxxx
§1
(1) Xxxxxxxxxx xxxx podléhají fysické xxxxx, xxxxx xxxxxxxxx xx vlastní xxxx xxxxxxxxxx xxxxxxxxxxxx xx xx xxxxxx xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxx xxxxxxxxxx xxxxxxx osoba, xxxxxxx xxxxxxxxxx dani xxx, xxxxxxx-xx x xxx xxxxxx x cizí xxxxx xxxxxxxxxx jen xxxxx, xxxxx xxxxxxx - xxxxx x xxxxxxxxxxx xxxxxxxxxxxx plně xxxxxxxxxx - xx xxxxxxx práce. Xxxx xxxxxxxx nemusí xxxx xxxxxxx x xxxx xx 21 let xxxx x x xxxx, které v xxxxxxxxxxx hospodářství xxxxxxx xxxxxxxxx xxx stáří, xxxxx, xxxxxxxxxx xxxx xxxxxxxxxx veřejné xxxxxx, xxxxx jiné xxx x xxxxxxxxxxxxxx xxxxxx.
(3) Xxxxxxxxx-xx zemědělské xxxxxxxxxxxx xxxx více fysických xxxx xxxxxxxx na xxxxxxx xxxx (xx xx. manželé), xxxxxxxxx xxxxxxxxxx xxxx společně. Xxx tom xxxx xxxx xxxxxxx u xxxxx xxxxxxxx stanovená x xxxxxxxx 2; xxxxxxx xxx stanovené xxxxx xxxxxxx. U xxxxxxx (druha a xxxxxx) xx předpokládá, xxxxxx-xx xxxxx prokázáno, xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
(4) Xxxxxxxxxxx (xxxxxxxxxxx) xxxxxxxxxxx se xxxxxxxx tak, xxxx xx zůstavitel byl xx xxxx.
§2
(1) Zemědělským xxxxxxxxxxxxx xx souhrn všech xxxxxxxxxxx předmětů x xxxx, xxxxx tvoří xxxxxxxxxxx celek x xxxxxx trvale xxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxx, x xxxxxxxx xxxxxx xx xxxxxxxxxxxx společnostech, xxxxxxx xxxxxx a xxxxxxxxx xxxxxx.
(2) Xxxxxxxxx-xx xxxxx xxxxxxx x §1 xxx xxxx xxxx xxxxxxxxxxxx hospodářství, xxxxxxxx xx xxxxxxx xx jedno xxxxxxxxxx xxxxxxxxxxxx.
§3
X xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx patří též:
1. xxxxxxxx xxxxxx, xxxxx xx obmezuje xx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx a xxxxx xxxxxx výroba xxxx xxxxxxxxx a xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx průmyslovými xxxxxxx (pilami, mlýny, xxxxxxxxx, xxxxxxxx, xxxxxxxx, xxxxxxxxx a xxx.) xxxx v xxxxx xxxxxxx není xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxxx závodě (x xxxxxxxxxx, sýrárnách, xxxxxxxxx, xxxxxxxxxxxx, chovatelských farmách x pod.);
2. dobývání xxxxxxxx parifikační půdy, xxxxx xxxxxxxxx x xxxxxxx xxxxxxxxxx, xx xxxxxxxx xxxxxxxxx xxx x. 1;
3. xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, vyjímajíc xxxxxx x xxxxxxx, xxxxxxxxxxx xx xxxxxxxxxxxx x xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxx a xxxxxxxx x xxxxxxxxx xxxxx;
4. xxxxxxxx zaměstnání (xxxxxxxxxxx, xxxxx za xxxx, tření xxx x xxx.), xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx a xxxxxxx xx xxxxxxxxxxxx.
§4
Nerozhoduje, xxx xx xxxxxxxxxx xxxxxxxxxxxx provozuje xx půdě xxxxxxx, xxxxxxxxxx xx xxxxxxxx xx xxxxxxxxxxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxx.
§5
Xxxxxx-xx xx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx (§§1 xx 4) xx společnému provozování xxxxx zemědělských xxxxxxxxxxxx xx xxxxxxxxxxxx (družstvo) xxxx jiné svépomocné xxxxxxxx x xxxxxxxxxxx xxxxxx xxxxx, xxxxxxxxx xxxxxxxxxx xxxx xxx, xxxx xx xxx xxxxxxxxxx xxxxxxxxxxxx provozovali xxxxxxxxxx xx xxxxxxx xxxx.
§6
Zdaňovací xxxxxx
Xxx xx xxxxxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxx xxx xx jeho xxxxxxxx.
Daňové xxxxx
§7
(1) Xxx xx xxxxxxxx částkou xxxxxxxx v tabulkách xxxxxxxxxxx x tomuto xxxxxx.
(2) Xxx xxxxxxxxx xxxx jsou xxxxxxxx:
1. xxxxxxx oblast (xxxxxxxx, xxxxxxxxxx, xxxxxxxxxxxx xx xxxxxxxxxxx), ve xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx největší xxxx, a
2. xxxxxxx xxxxxx všech pozemků x xxxxxxxxxxxx xxxxxxxx x jejich xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx 30. xxxxxx xxxxxxxxxx xxxx.
§8
(1) Xxx zjištění, xx xxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, platí xxxxxx xxxxxxxx, xxxxx xx xxxxxx xxxxxxxxxx výrobní xxxxxxx.
(2) Jednotlivá xxxxxxxxxxx xxxxx, po případě xxxxxxxxxx xxxxxxxxxx hospodářství, xxxxx xxxx xxxx xxxxxxxxx (§31 x. 3 a §30 x. 3) do xx výrobní oblasti, xxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxx, xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, ve xxxxxxxxxxx xxxxxxxx.
§9
(1) Xxx xxxxxxxxx xxxxxxx výměry xxxxx xxxxxxx x katastrálním xxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxx věnovaných xxxxxxxxx xxxxxx, xxxxx xxxx, xxxxxx nebo xxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxxxx (xxxxxxxxxxxx x xxxxxxxxx), xxxxxxxxxxx, ovocnictví x rybnikářství xxxxxxxx, xxxxx se xxxxxxx xxxxxxxx xxxxxxxx x §31.
(2) Xxxxxxxx katastrální xxxxxxx xx xxxxxx, xxxx-xx xx xxxxxxx xxxxxxxxxxx výtěžek všech xxxxxxx xxxxxx skutečnou xxxxxxx v xxxxxxxxx.
(3) Xxx xxxxxxxxx xxxxxxx xxxxxx všech xxxxxxx x xxxxxxxxxxxx xxxxxxxx x xxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx i x xxxx xxxxxx xxxxx.
§10
(1) Xxx xx xxxxxxxxx xxxxx, xxxx-xx x xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx více xxx 15 % xxxxxxx xxxxxx všech xxxxxxx x katastrálním výtěžkem.
(2) Xxxxxxxx xxx xxxxxxx xxxx xxxxx xxxxxxxx 1 vyhlásí xxxxxxx xxxxxxx x Xxxxxxx xxxxx.
§13
(1) Xxxxxxxxxxx xxxxxxxx x §1 odst. 2 se xxx xxxxx:
1. o 480 Xxx xx druhého xxxxx dvojice xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx,
2. o 480 Xxx xx první xxxx,
3. x 540 Xxx na xxxxx xxxx,
4. x 600 Xxx xx xxxxx x na každé xxxxx xxxx x
5. x 480 Xxx xx xxxxxxx z xxxxxx.
(2) Xxxxx xxxxxxxx 1 xx přihlíží:
a) x druhého xxxxx xxxxxxx x u xxxxxxxxxxx dětí xxx x xxx, xxxxx xxxx s xxxxxxxxxxx xx spotřebním xxxxxxxxxxxx, x
x) u xxxxxxxxx xxxx x u xxxxxx k xxx, xxxxx xxxx x xxxxxxxxxxxx xxxxxxxxxx.
(3) Xxxxxx xxxx děti xxxxxxxx xx xxx xxxxxxx, xxxxxxxxxx, pastorkové x xxxxxxxxx.
(4) Xxxxxx xxxx xxxx xx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxx, xxxxxxxxx xxxxxxx x xxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxx manželky (xxxxxxx), xxxx-xx x xxxx zaopatření.
(5) Xxxxxx xxxx xxxxxx se xxxxxxxx xxx xxxxxxxxx, xxxxxxxxx rodiče, xxxxxxxx, xxxxxx, xxxxxx, xxxxx x xxxxxx xxxxxxxxxx xxxx xxxx manželky (xxxxxxx), jsou-li v xxxx zaopatření.
(6) Xxxxxx xxxx xxxxxx xx xxxxxxxx xxx zletilí xxxxxxxxxx, xxxxxxx xxxxxxx x xxxxxxx xxxxxx xxxxxxxxxx nebo xxxx xxxxxxxx (manžela), jsou-li xxxxx neschopni x x xxxx xxxxxxxxxx.
(7) Xxxxx, xx xxxxx xx xxxxxxxxxx xxxxxxx xxx podle předchozích xxxxxxxx, označují xx xxxx jako xxxxxxxxxxx xxxxxxxxxx.
(8) Xxxxxxxxxx domácnosti xxxx s xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, xxxxx-xx xx xxxx xxxxxxx xxxxxxx x xxxxx domácnosti a xxxxxxxx z jejích xxxxxxxxxx. Xxxxxxxxx společenství xxxx xxxxxxxxx přechodným xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx. Táž xxxxx xxxx však xxxx xxxxxx xx příslušníka xxxxxxxxxx xxxxx u xxxxxxx xxxxxxxxxx.
(9) Xxxxxxxxxx xxxxxxxxxx je x xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx-xx xxxx xxxxx-xx xx xxxxxxxxx xxxxxxxx byt, xxxxxx x xxxxxxx. Xxxxxxxxxxx se xxxxxx xxx xxxxxxxxxxx výměnku. X zaopatření xxxxx, xx-xx příslušník - xxxxxxxxx výměnkáře - xxxxxxx xxxxxx, xxxxxxxxxxx x jeho výživě.
(10) Xxxxxxxxxxx svobodným, xxxxxxxxx, xxxxxxxxxxx nebo xxx, xxxxx xxxxxx xxxxxx x xxxxxxxx (xxxxxxxxx) xx společné xxxxxxxxxx, xxxxx xx daň x 480 Kčs, xxxx-xx nárok xx xxxxxxx xxxx xxxxx xxxxxxxx 1 č. 2.
(11) Xxxxxxxxxxx, xxxxx xxxxxxxxx nejméně xxx xxxx, t. x. xxxx je x xxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxx xxxx, xxxxx xx xxx x 480 Kčs, xxxxxx-xx xxxxx xx xxxxxxxx xxxx anebo xxxxx xxxxxx x xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx. Omezení do xxxxxxxxxx roku neplatí, xxxxxxxx se děti xxxxx xxxxxxx xxxxxx xxxxxxx, xxxxxxxxx xxxx xxxxxx persekuce.
§14
Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx fysické xxxxx (§1 odst. 2)
x) xxxxxxx xxxxxxxx x xxxxx xxxx xxxxx xxxxxxx války, xxxxx xxxx xxxxx xx xxxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxx xxx xxxxxxxxx zdraví xxxx těla,
b) vojenští (xxxxxxxxx) xxxxxxxx x xxxxxxx xxxxxxxx xxxxxxxx, xxxx pro xxxxxxxxx xxxxxx nebo xxxx xxxxx zaopatřovací xxxxxxx xx xxxxxx pokladny xxxx xxxxx předpisů x xxxxxxxxxxxxxx sociálním xxxxxxxxx, xxxx
x) xxxx xxxxx xxxxxxx xxxx xxxxxxx vadné (xx xx. nevidomí, xxxxxxxxx x xxx.), xx xxxxxxx xxxxxxxxxx, na xxxxx xxxx odkázáni xxxxxxxxxxx domácnosti xxxxxxx xxxx duševně vadní,
sníží xx xxx xxx xxx stupni xxxxxxxxxx xx 20 % xx do 44 % xxxxxx x 480 Kčs a xxx stupni xxxxxxxxxx xxxx 44 % x 960 Xxx. Xxx xxx xx xxxxxxxxxxx, xx xxxxxx xxxxxxxxxx u xxxxxxxx, xxxxxxxxxxxx xxxxxxx x xxxxxxxxxxxxxxx důchodového xxxxxxxxx, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx zemědělské xxxxxxxxxxxx xxxx jednotlivé xxxxxxx xxxxx (§1 xxxx. 2) vdova nebo xxxxxxxxx sirotci xx xxxxxxx xxxxxxxxxxx (zákon xx xxx 24. xxxxxxxx 1919, x. 462 Xx., x xxxxxxxxxxxx xxxx xxxxxxxxxx) x příslušnících xxxxxxxxx xxxx za xxxxxxxxxx (xxxxx xx xxx 19. xxxxxxxx 1946, č. 255 Sb., o xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx x xxxxxxxxx x x xxxxxxxxx xxxxxx účastnících xxxxxxxxx xxxx xx xxxxxxxxxx), po obětech xxxxxxxx xxxxxxxx x xxxxxxx, xxxxxx xxxx xxxxxxxxx persekuce, sníží xx xxx xxx x 480 Xxx.
§19
Xxxxx xx dani
(1) Xxx se xxxxxxxxx xxxxx xxx xxxxxxxx xxxxxx, xxxxx xxxxxxxxxx (§1 xxxx. 2) xxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx xxxx xxxxx §§13 xx 15.
(2) Za xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx alimentační plnění, x xxxx je xxxxxxxxx xxxxxx zavázán, xxxxxxxxxxx nemajetných xxxxxxxxxx x xxxxx xxxxxxxxx xxxx xxxxxxxx xxxx x xxxxx pobočné xx xxxxxxx stupně x xxxxxxxxxxx xxxx xxxxxxxxxxxx do druhého xxxxxx, xxxxxxxx xxxxxx xxxxxxxxxx nebo xxxxxxxxxxx xxxx domácnosti a xxxxxxx xxxxxxx.
(3) Obdobně xx xxxxx xxx xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx-xx podmínky uvedené x xxxxxxxxxx 1 x 2 splněny x xxxx, xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx na vlastní xxxx.
(4) Xxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxxxx xxxxxxx ministr financí x Úředním xxxxx.
(5) X xxxxx xxxxx xxxxxx x xxxxxxxx.
Počátek x xxxxx xxxxxx xxxxxxxxxx
§20
(1) Xxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxx rokem, x xxxx xxxxxxxxxx xxxxxxxxxxxx začali xxxxxxxxxxx. Xxx se však xxxxxxxx, jestliže ještě 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(2) Xxxxxxxxxx, xxxxx přestali provozovati xxxxxxxxxx hospodářství, xxxxxxxxx xxxx končíc rokem, x němž zemědělské xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxx xx xxxx xxxxxxxx, xxxxxxxx xxx 30. xxxxxx zemědělské xxxxxxxxxxxx xxxxxxxxxxxxx.
(3) Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx roku xxxxxxxxx xxx, že xxxxxx obhospodařovaných xxxxxxx xxxxxxxxxxx 50 xx, xxxxx se xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xx ten xxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx.
§21
(1) Xxx xxxxx xxxx xxxxxxxx provozovati xxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxx ohlásiti xx xxxxxxxxx berní správě xx 30 dnů. Xxxxxxxxx jsou xxxxxxx xxx xxxxxxxx, x xx xx 30 xxx po xxxxxxxxx (xxxxxxxxx) xxxxxxxxxxxx.
(2) Xxxxxxxxx xxxxxxxx může býti xxxxxxxxxx, xxxxxxxxx-xx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxx xxxxxxx xx 5.000 Xxx, a xx i opětovně.
§22
Splatnost xxxx
(1) Poplatník xx povinen xx xxx sám xxxxxxxxx x zaplatiti ji xxxxxxxxxxx xxxxxxx úřadu xx 31. xxxxx xx xxxxxxxx xxxxxxxxxx xxxx.
(2) Xxxxxx-xx xxx xxxxxxxxx xxxx, xx xxxxxxx xxxxxxx, činí-li xxxxxxxxxx xxxx než 2.000 Xxx, xxxxxxxxx 2 % xxxxxxxx x xxxxxxxx x xxxxxxxxxx x 31. xxxxx, 30. xxxxx, 31. červenci x 31. xxxxx.
§23
Xxxxx x poplatníkem xxxxxxxx x §1 xxxx. 3, jest xxxxx společnou a xxxxxxxxxxx xxxxxxxx zaplatiti xxxxx daň xxxxx x osob, xxxxx xxxxxxxxxx xxxxxxxxxxxx provozují xxxxxxxx xx xxxxxxx xxxx.
§24
Xxxxxxxx
(1) Každý, kdo xx xxxxxxx platiti xxxxxxxxxxx xxx, xxxx xxxxxxx xxxxxx každoročně xx 31. ledna xxxxx xxxxxx přiznání x xxxxx okolnostech xxxxxxxxxx pro vyměření xxxx xx uplynulý xxx. Xxxx xx xx xxxxxxx xxxxxx xxxxxxxx xxxxx, xxx xxxx berní xxxxxxx x podání xxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx x způsob xxxx podání stanoví xxxxxxxxxxxx xxxxxxx.
(2) Nepodá-li xxxxxxxxx xxxxxxxx xxxx, xxxx býti daň xxxxxxx xx x 10 %; xxxxxxx xx xxxxxxx xx 60 xxx xxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxx x místního xxxxxxxxx výboru.
§25
Xxxxxx xxxxxxxxxxx
(1) K xxxxxxxx zemědělské xxxx xx příslušná xxxxx xxxxxx, v jejímž xxxxxx xxx xxxxxxxxx xxxxxxxx (xxxxx) xxxxxx xxxxxxxxxx roku. Xxxxx-xx xxxxxx xxxxxxxxxx xxxxx xxxxxx xxxxxx podle xxxxxxxx (xxxxx) xxxxxxxxxxxx, xx příslušná xxxxx xxxxxx, v jejímž xxxxxx je zemědělské xxxxxxxxxxxx, xx xxxxxxx xxxx největší část. Xxxxx-xx místní xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxx, určí xx xxxxxxxxxxxx financí.
(2) Xxxxxxxx 1 xxxxx xxxxxxx xxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx xxxxx x xxxxxxxx xxxxxxxxx xxxxxx (místní xxxxxxxxxx xxxxxx xxxxxx).
§26
Xxxxxxxxxx o xxxxxxxx xxxx
(1) O xxxxxxxx xxxx vyrozumí xxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxx místní xxxxxxx výbor xx 7 dnů xx xxxxxx x xxxxxxxxx xxxxxxxxxx xx xxxx 30 xxx.
(2) Xxxxxxx x xxxx vyložení xxxxxxx vyhlásí xxxxxx xxxxxxx xxxxx xxxxxxxxx xx xxxxxx xxxxxx xxxx xxxxx xxxxxxxx x místě obvyklým.
(3) Xx seznamu potvrdí xxxxxx xxxxxxx xxxxx xxxx xxxxxxxx x xxxxx xxx berní xxxxxx.
§27
Odvolání
(1) Xx vyměření xxxx lze se xxxxxxx odvolati x xxxxxxxxx xxxxx správy xx 60 dnů xxx dne xxxxxxxx xxxxxxxxxxx xxxxxxx x xxxxxxxx národního xxxxxx.
(2) X xxxx xxxxx xxxxx xxxxxxxxxx xxxxxx x xxxxxxxxx xxxxx xxxxxx žádost za xxxxxxx xxxxxx pro xxxxxxxx daně. Xxxx xxxxxx xxxxxxx xxxxxxx xx odvolací xxxxx xx do dne xxxxxxxx příslušného xxxxxxxx x xxxx pak xxxx jen xx xx xxxxxx.
(3) X xxxxxxxx xxxxxxxxx x xxxxxxxx platností xxxxxxxx xxxx II. xxxxxxx, xx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx.
Xxxxxxxxxx xxxxxx xxxxxx
§28
(1) X xxxxx xxxxxxxxxx xxxx spolupůsobí místní xxxxxxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxx xxxxxx x xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx.
(2) Xxxxx zemědělské xxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx) xxxx: xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx jeho xxxxxxxx, xxxxxxxx xxxxxxxx xxxxxxxx Jednotného svazu xxxxxxxxx x xxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxx xxxxxx xxxx xxxx zástupce, xxxxx xxxx xxxxxxx, xxxxx člen xxxxxxx xxxxxxx xxxxxxxx výborem. Xxxxxxxxx místní xxxxxxxxxx xxxxxx komise je xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx.
(3) Xxxxxxx xxxxxxxxxx xxxxxx xxxxxx se xxxxxxx xxx xxxxx xxxxxx x tvoří xx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx nebo xxxx zástupce, zemědělský xxxxxxxx (xxxx xxxxxxxx), xxxxxxxx berní xxxxxx, xxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx zemědělců x xxxxx xxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxx. Ministr xxxxxxx xxxx xxx xxxxx xxxxxxxx berních xxxxx zříditi xxxxx xxxxx xxxxxxx zemědělskou xxxxxxx komisi. Xxxxxxxxx xxxxxxx xxxxxxxxxx daňové xxxxxx je xxxxxxxx xxxxxxxxx xxxxxxxxx výboru xxxx xxxx xxxxxxxx.
(4) Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx se xxxxxxx xxx ministerstvu financí x xxxxx ji xxxxxxxx: xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x výživy, xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x xxxxxxxxx xxxxxxx x xxxxxx, xxxxxxxx xxxxxxxxx xxxxxx v Xxxxx, xxxxxxxx xxxxxxxxx xxxxxx v Brně x xxxxxx xxxxxxxxxx x Xxxxxxx, xxxxxxxx xxxxxxxxxx xxxxxxxxxxx x Xxxxx x zemského xxxxxxxxxx xxxxxxxxxxx x Xxxx, x xx xx xxxxxx xxxxxxxx, x po xxxxxxx xxxxxxxxxx Xxxxxxxxxx svazu xxxxxxx x slovenských xxxxxxxxx. Xxxxxxxxx ústřední xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx xxxxxxxxxxxx xxxxxxx.
§29
Xxxxxxx národním xxxxxxx (xxxxxxx xxxxxxxxxxx daňovým xxxxxxx) xxxxxxxx:
1. x xxxxxxx, xxx není xxxxxxxxxxx xxxxxxx xxxxxxxx x pozemnostních xxxxxx, xxxx kde jej x xxxxxx xxxxx xxxxxxxx, xxxxxxxxxx rozdělení xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxxxx xxxxx xx jednotlivá xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxx xxx z xxxxxx úhrnných katastrálních xxxxxx xxxxx xxxxxxxxxx xxxxxxxx xxxxx [§6 xxxx. 19 xxxxxxxx xxxxxxxx xx xxx 23. xxxxxx 1930, x. 64 Sb., xxxx xx xxxxxxxx xxxxxxxxx xxxxx XX, XXX a IV xxxxxx o xxxxxxxxxx xxxxxxxx a xxxx xxxxxx (xxxxxxxxxxxxx zákona)]. Xxxxxx-xx místní zemědělská xxxxxx xxxxxx návrh xx 31. xxxxx xxxxxxxxxx roku, xxxx xxx xxxxx správa;
2. xxxxxxxxxx přeřazení xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2). Xxxxx xxxxx xxxxxx xxxxxxx zemědělské daňové xxxxxx xx 31. xxxxx rozhodného xxxx; xxxxxx xxxxxx po xxxx xxxxx nemohou xxxx vliv na xxxxxxxx xxxx xx xxxxx xxx.
§30
Xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx přísluší:
1. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2). Návrh xxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxx komisi xx 31. října xxxxxxxxxx roku; návrhy xxxxxx xx této xxxxx xxxxxxx míti xxxx xx vyměření xxxx za tento xxx;
2. rozhodovati x xxxxxxxx platností x xxxxxxxx xxxxx §29 x. 1. Xxxxxxxxxx-xx xxxxxxx xxxxxxxxxx daňová xxxxxx o návrhu xx 15. prosince xxxxxxxxxx xxxx, xxxxxxxx x xxx xxxxxxxx xxxx XX. xxxxxxx;
3. xxxxxxxxxxx s xxxxxxxx xxxxxxxxx o přeřazení xxxxxxxxxxxx xxxxxxxxxxxx hospodářství xx xxxx xxxxxxx xxxxxxx (§8 odst. 2); xxxxxxxxxx-xx do 15. xxxxxxxx rozhodného xxxx, nemůže přeřazení xxxx vliv xx xxxxxxxx xxxx xx xxxxx xxx.
§31
Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx:
1. xxxxxxxxx xxxxxxx katastrální xxxxxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxx x xxxxxxxxx, xxx xxx xxxxx xxxxxxxx x výkazu xxxxxxxx xxxxxxxxxxxxx xxxxxx; xxxxxxxxx-xx xxx xx 30. listopadu rozhodného xxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxx;
2. xxxxxxxxx xxxxxxxxx x Xxxxxxx xxxxx xxxxxxx výměry xxxxx §9 xxxx. 1; xxxxxxxxx-xx je xx 30. listopadu xxxxxxxxxx xxxx, stanoví xx ministerstvo xxxxxxx. Xxxx násobky xxxxxxx xxxxx toho, xxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxx uvedených x §9 odst. 1 xxxxxxxx xxxxx xxx xxx xxxxxxxxx xxxxxxxxx xxxxxx;
3. xxxxxxxxxxx s xxxxxxxx xxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx do xxxx xxxxxxx xxxxxxx (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx míti xxxx xx xxxxxxxx daně xx xxxxx xxx;
4. xxxxxxxxxxxxx xxxxxxxx poměry xxxxxxxxxx xxxxxx x xxxxxxxxxx xxxxxxxx xxxxxx xxxxx xxxxx xxxxxxxxxx xxxx.
§32
Xxxxxxxx x zemědělských xxxxxxxx xxxxxxxx xx xxxxxx čestnou. Xxxxxxx xxxxxxxxxxxx xxxxxxxx komisí xxxx povinni postupovati xxxxx zákona, xxxxxxxxx x xxxxx nejlepšího xxxxxx a xxxxxxx x zachovávati x xxxxxxx x xxxxxx xxxxxxxxx.
§33
Sídla xxxxxxxxx zemědělských xxxxxxxx xxxxxx, xxxxxxx xxx xxxxxx, xxxxx x xxxxx xxxxx xxxxx xxxxxx vyhlásí xxxxxxx xxxxxxx, xxxxx xxx x jednací xxx xxxxxxxx zemědělských xxxxxxxx komisí v xxxxxx x xxxxxxxxx xxxxxx, v Úředním xxxxx.
Xxxxxxxxx x xxxxxxxxx xxxxxxxxxx
§34
(1) Xxx xxxxx xxxx xxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx x xxxxxxx xxxxxxxxxx x x xxxxx xxxxxxxxxx xxxxx x xxxxx xxxx.
(2) Xxxx-xx xxxxxxxxxx x xxxx xx xxxx xxxxx roku xxxxxxxxxx xxxxx podle §7 xxxx xxxxxx xxxxx xxxxx §9 zákona xx xxx 26. xxxxxx 1947, x. 109 Sb., x xxxx ze mzdy, xxxxxx mu xxxx xx xxxxx rok xxxxxxx zemědělská daň xxxxx §§13 xx 15.
§35
Xxxxxxx financí xxxx
1. xxxx xxxxxxxxxx tabulky xxxxxxxxxx xxxx jak xx xx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, tak xx xx celkové xxxxxx,
2. učiniti xxxxxxxx x xxxxxxxx xxxxxxxxxxxxx x xxxxxxxx, jež xx prováděním xxxxxx xxxxxx xxxxx xxxxxxxxxx,
3. xxxxxxx xxxxxxxx x xxxxxxxx xxxxxxx xxxxxxx x xxxxxxxxx, xxx xx zemědělské hospodářství xxxxxxxxx xx podkladě xxxxxxxxxx xxxx jemu xxxxxxxxx poměru, x
4. xxxxxxxxx xxxxxxxxx v Xxxxxxx listě způsob xxxxxxxxxx zemědělské daně xx do xxxxxxx xxxxxxxxx komposesorátům, xxxxxxxxxx xxxx podobným právním xxxxxxx.
§36
(1) Přiznání k xxxxxxxxxx dani xx xxx 1947 xxxx xxxxxxx podati všichni xxxxxxxxxx, xxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx, x to xx 30. xxxxxx 1948.
(2) Xxxxxxxxxx xxx xx xxx 1947 jest xxxxxxx xx xxxx xxxxxxxx xxxxxxxxx; xxxxx xxxxxxx do 30. xxxxxx 1948 x xxxxx do 30. xxxx 1948.
§37
(1) Xxxxxx, po xxxxxxx xxxxxxx z xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxx xxxxxx rokem 1948, xxxxxxxx pro xxxxxxxx xxxx xxxxxxxxx x všeobecné xxxx xxxxxxxxx xxxxx xxxxxx x přímých xxxxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx.
(2) Xxxxxxx patřící x xxxxxxxxxxxx hospodářství, xxxxx jest xxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxxxx xxxxx 1948 xxxxxxxxx pozemkové xxxx podle xxxxxx x přímých xxxxxx, xx znění xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx. Xxxx-xx xxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxx xxxxx XX xxxxx xxxxxx.
(3) Xxxxx xx dne 21. února 1946, č. 31 Sb., x xxxx x xxxxxx, xx xxxxxxxxxx počínajíc xxxxx 1947 xx xxxxxx, xxxxx přijaly osoby xxxxxxxxxxx xxxxxxxxxx xxxx xx 31. prosinci 1946 xx xxxxxxx x xxxxxx provedené x rámci xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx x xx xxxx xxxxxxx xxxxxxxx xxxxxxxx vzatých xxxxxx osobami xx xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx x xxxx xxxxxxx x xxxxxxxxx větě xxxxxxxxxxx xxxxxxxx povinnosti xxxxx části xxxxx, xxxxxx X xxxxxxxx xxxxxxxx xx xxx 29. května 1941, x. 297 Sb., x záznamních povinnostech xxx účely xxxxxx x provozní. Použivatelnost xxxxxxxxxx §2 xxxxxx xxxxxxxx nařízení xx xxxxxxx.
(4) Xxxx xxxxxxxxxx xxxxxxxx (xxxxxxxx xxxx xxxxxxxxx) podle xxxxxx xx xxx 31. xxxxx 1947, č. 185 Sb., x xxxxxxxxx xxxxxxxxxxx xxxxx a x xxxxxxxxx dávce x xxxxxxxxxx xxxxxxxxx xx xxxxxxx, x xxxx xxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxx xxxxxx (xxxxxx), který xx xxx u těchto xxxx podroben xxxx xxxxxxxxx (xxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx), xxxxx xxxxxxx osoby xxxxxxxxxxx zemědělské xxxx. Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxx §3 xxxx. 1 xxxx. x) xxxxxx č. 185/1947 Xx. vyměří xx x xxxxxx xxxxxxxxx x x daně, xxxxx xx xxxxxxxx xx důchod xxxxxxxx xxxxx xxxxxxxxx věty, xxxxx xxxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx.
§38
(1) Xxxxx xx xxx 19. února 1946, č. 30 Sb., o xxxx úpravě xxxxxxxxxxxxxxxx xxxxx x oboru xxxxxxxxx xxxx x xxxxxxxx xxxxxxxxxx xxxxxxxx, xx xxxxxxxx xxxxx:
1. x §41 odst. 5 xxxx větě xx xxxxxxxx za xxxxx "... xxxxxxx xxx z obratu", xxxxx xxxxx "nebo xxxxxxxxx xxxxxxxxxx xxxx",
2. §41 xxxx. 6 xx xxxxxxxx xxxxx - xxxxx - xxxxx xxxxxx xxxxx" "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx na xxxxx xxxxxxxxxxx zemědělské xxxx, x xxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
(2) Xxxxx xx xxx 14. dubna 1920, x. 262 Xx., x xxxx x masa, xx xxxxx xxxxxxxx xxx xxxxxxxx x doplňujících, xx xxxxxxxx xxxxx:
1. x §1 xxxx. 2 prvé xxxx xx zařazují xx xxxxx "... xxxxxxx xxx x xxxxxx" xxxxx xxxxx "xxxx xxxxxxxxx xxxxxxxxxx dani",
2. §1 odst. 3 xx xxxxxxxx xxxxx - xxxxxxx - xxxxx xxxxxx xxxxx: "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx na xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x když xxxxxxxxx také xxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
§39
(1) Sazba pozemkové xxxx xxxxx §105 xxxx. 1 xxxxxx x xxxxxxx xxxxxx xx zvyšuje xxxxxxxxx xxxxxx xxxxx 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxx katastru xxxx xxxxxxx xxxxxxxx xx 60 xxx ode xxx xxxxxxxxx xxxxxx xxxxxx pozemky, xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, xxx xx xxxxxxxxx xxxxxxxxxx daně. Xxxx xxxxxxxx xxxx x xxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx.
(3) Xxxxxxxxxx §327 odst. 1 věty xxxxx xxxxxx x xxxxxxx xxxxxx xx xxxxxxx; xxxxxxx xx ho xxxxxxxxx xxx vyměření xxxxxxxxx daně xx xxxxx xxx 1947.
§40
X xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxx x xxxxxxx xxxxxx, xx znění xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx; xxxxx xxx x xxxxxxxx x xxxxxxxx, platí xxxxxxx xxxxxxxxxx xxxxxx č. 31/1946 Sb.
§41
Xxxxx xxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx; xxxxx xxxx xxx xxxxxxxxxxx daň xx xxxx xx xxx 1947; provede xxx xxxxxxx xxxxxxx.
Xx. Beneš x. r.
Gottwald v. x.
Xx. Dolanský x. x.
Tabulka xxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx | 30 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Kčs: | |||||
| 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 |
| Při xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx činí zemědělská xxx xx každý xxxxx xxxxxx Xxx: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx všech xxxxxxx | |||||
| xxxxx xxxxxxx | 35 Kčs | 40 Xxx | 45 Xxx | 50 Xxx | 55 Xxx | 60 Xxx |
| x ha | činí zemědělská xxx Kčs: | |||||
| 1 | 100 | 100 | 110 | 110 | 120 | 120 |
| 2 | 290 | 310 | 320 | 340 | 350 | 360 |
| 3 | 560 | 580 | 600 | 620 | 640 | 670 |
| 4 | 840 | 890 | 930 | 960 | 1.000 | 1.040 |
| 5 | 1.130 | 1.190 | 1.260 | 1.320 | 1.380 | 1.440 |
| 6 | 1.460 | 1.540 | 1.620 | 1.700 | 1.770 | 1.840 |
| 7 | 1.770 | 1.890 | 2.000 | 2.110 | 2.210 | 2.300 |
| 8 | 2.130 | 2.270 | 2.400 | 2.520 | 2.640 | 2.770 |
| 9 | 2.480 | 2.640 | 2.810 | 2.970 | 3.120 | 3.270 |
| 10 | 2.850 | 3.050 | 3.240 | 3.420 | 3.600 | 3.780 |
| 11 | 3.230 | 3.450 | 3.680 | 3.900 | 4.120 | 4.320 |
| 12 | 3.610 | 3.880 | 4.140 | 4.390 | 4.630 | 4.890 |
| 13 | 4.000 | 4.320 | 4.600 | 4.910 | 5.210 | 5.490 |
| 14 | 4.420 | 4.770 | 5.130 | 5.460 | 5.780 | 6.130 |
| 15 | 4.860 | 5.260 | 5.640 | 6.030 | 6.430 | 6.810 |
| 16 | 5.310 | 5.750 | 6.210 | 6.650 | 7.070 | 7.510 |
| 17 | 5.760 | 6.290 | 6.790 | 7.260 | 7.780 | 8.270 |
| 18 | 6.270 | 6.840 | 7.380 | 7.960 | 8.500 | 9.040 |
| 19 | 6.780 | 7.400 | 8.040 | 8.650 | 9.270 | 9.890 |
| 20 | 7.300 | 8.020 | 8.690 | 9.390 | 10.080 | 10.740 |
| 21 | 7.870 | 8.630 | 9.400 | 10.160 | 10.900 | 11.680 |
| 22 | 8.450 | 9.280 | 10.130 | 10.940 | 11.800 | 12.620 |
| 23 | 9.030 | 9.970 | 10.860 | 11.800 | 12.700 | 13.640 |
| 24 | 9.670 | 10.660 | 11.680 | 12.660 | 13.680 | 14.690 |
| 25 | 10.310 | 11.410 | 12.490 | 13.590 | 14.680 | 15.780 |
| 26 | 10.970 | 12.170 | 13.340 | 14.540 | 15.720 | 16.940 |
| 27 | 11.680 | 12.940 | 14.250 | 15.510 | 16.830 | 18.100 |
| 28 | 12.400 | 13.790 | 15.150 | 16.560 | 17.930 | 19.370 |
| 29 | 13.130 | 14.640 | 16.130 | 17.620 | 19.150 | 20.650 |
| 30 | 13.920 | 15.500 | 17.130 | 18.740 | 20.360 | 22.010 |
| 31 | 14.720 | 16.450 | 18.140 | 19.900 | 21.640 | 23.420 |
| 32 | 15.530 | 17.380 | 19.240 | 21.060 | 22.980 | 24.860 |
| 33 | 16.410 | 18.360 | 20.340 | 22.350 | 24.330 | 26.400 |
| 34 | 17.290 | 19.390 | 21.490 | 23.620 | 25.790 | 27.930 |
| 35 | 18.180 | 20.430 | 22.690 | 24.950 | 27.250 | 29.600 |
| 36 | 19.150 | 21.510 | 23.900 | 26.340 | 28.790 | 31.260 |
| 37 | 20.110 | 22.650 | 25.190 | 27.730 | 30.380 | 33.020 |
| 38 | 21.090 | 23.780 | 26.500 | 29.240 | 31.990 | 34.830 |
| 39 | 22.150 | 24.980 | 27.820 | 30.760 | 33.720 | 36.670 |
| 40 | 23.210 | 26.220 | 29.260 | 32.320 | 35.440 | 38.580 |
| 41 | 24.270 | 27.460 | 30.690 | 33.960 | 37.240 | 40.490 |
| 42 | 25.430 | 28.780 | 32.160 | 35.600 | 39.060 | 42.450 |
| 43 | 26.590 | 30.130 | 33.720 | 37.320 | 40.900 | 44.420 |
| 44 | 27.750 | 31.480 | 35.280 | 39.060 | 42.780 | 46.420 |
| 45 | 29.010 | 32.930 | 36.880 | 40.810 | 44.660 | 48.440 |
| 46 | 30.270 | 34.400 | 38.530 | 42.600 | 46.580 | 50.460 |
| 47 | 31.530 | 35.870 | 40.180 | 44.390 | 48.510 | 52.530 |
| 48 | 32.880 | 37.410 | 41.870 | 46.210 | 50.450 | 54.600 |
| 49 | 34.250 | 38.960 | 43.570 | 48.050 | 52.430 | 56.650 |
| 50 | 35.620 | 40.520 | 45.270 | 49.890 | 54.400 | 58.710 |
| Při xxxxxxx xxxxxx všech pozemků xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Xxxxxxx zemědělské xxxx xxx řepařskou xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx katastrálním výtěžku xxxxx xxxxxxx | |||
| xxxxx pozemků | 65 Xxx | 70 Kčs | 75 Xxx | 80 Xxx a xxxx |
| x xx | xxxx zemědělská xxx Xxx: | |||
| 1 | 120 | 130 | 130 | 130 |
| 2 | 370 | 390 | 400 | 410 |
| 3 | 690 | 720 | 740 | 760 |
| 4 | 1.070 | 1.100 | 1.130 | 1.170 |
| 5 | 1.490 | 1.540 | 1.590 | 1.640 |
| 6 | 1.920 | 2.000 | 2.070 | 2.150 |
| 7 | 2.400 | 2.490 | 2.570 | 2.670 |
| 8 | 2.900 | 3.020 | 3.130 | 3.240 |
| 9 | 3.410 | 3.550 | 3.700 | 3.840 |
| 10 | 3.960 | 4.130 | 4.300 | 4.460 |
| 11 | 4.510 | 4.730 | 4.940 | 5.150 |
| 12 | 5.140 | 5.380 | 5.610 | 5.840 |
| 13 | 5.760 | 6.060 | 6.350 | 6.640 |
| 14 | 6.470 | 6.800 | 7.110 | 7.440 |
| 15 | 7.170 | 7.560 | 7.950 | 8.320 |
| 16 | 7.960 | 8.390 | 8.800 | 9.240 |
| 17 | 8.740 | 9.240 | 9.740 | 10.220 |
| 18 | 9.610 | 10.160 | 10.690 | 11.250 |
| 19 | 10.490 | 11.110 | 11.740 | 12.350 |
| 20 | 11.440 | 12.140 | 12.800 | 13.500 |
| 21 | 12.430 | 13.180 | 13.960 | 14.720 |
| 22 | 13.170 | 14.320 | 15.140 | 16.000 |
| 23 | 14.560 | 15.460 | 16.420 | 17.340 |
| 24 | 15.690 | 16.720 | 17.720 | 18.760 |
| 25 | 16.890 | 17.970 | 19.120 | 20.230 |
| 26 | 18.110 | 19.350 | 20.550 | 21.780 |
| 27 | 19.430 | 20.730 | 22.070 | 23.400 |
| 28 | 20.760 | 22.220 | 23.640 | 25.090 |
| 29 | 22.200 | 23.730 | 25.290 | 26.860 |
| 30 | 23.650 | 25.340 | 27.000 | 28.700 |
| 31 | 25.190 | 26.990 | 28.800 | 30.630 |
| 32 | 26.780 | 28.710 | 30.660 | 32.620 |
| 33 | 28.430 | 30.520 | 32.600 | 34.730 |
| 34 | 30.160 | 32.370 | 34.620 | 36.860 |
| 35 | 31.900 | 34.320 | 36.680 | 39.070 |
| 36 | 33.780 | 36.290 | 38.820 | 41.310 |
| 37 | 35.660 | 38.360 | 40.970 | 43.580 |
| 38 | 37.630 | 40.420 | 43.170 | 45.880 |
| 39 | 39.620 | 42.550 | 45.380 | 48.220 |
| 40 | 41.640 | 44.670 | 47.640 | 50.560 |
| 41 | 43.690 | 46.840 | 49.900 | 52.950 |
| 42 | 45.750 | 49.030 | 52.210 | 55.340 |
| 43 | 47.850 | 51.240 | 54.530 | 57.720 |
| 44 | 49.960 | 53.470 | 56.830 | 60.090 |
| 45 | 52.110 | 55.700 | 59.130 | 62.440 |
| 46 | 54.260 | 57.920 | 61.410 | 64.790 |
| 47 | 56.400 | 60.140 | 63.680 | 67.100 |
| 48 | 58.540 | 62.330 | 65.930 | 69.400 |
| 49 | 60.670 | 64.530 | 68.170 | 71.660 |
| 50 | 62.780 | 66.690 | 70.380 | 73.910 |
| Xxx xxxxxxx výměře xxxxx xxxxxxx nad 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx hektar Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Xxxxxxx zemědělské xxxx xxx xxxxxxxxxxx oblast
| Při xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx výtěžku všech xxxxxxx | ||||
| xxxxx xxxxxxx | 5 Kčs | 10 Xxx | 15 Kčs | 20 Kčs | 25 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | ||||
| 1 | - | - | - | - | - |
| 2 | 150 | 160 | 180 | 190 | 200 |
| 3 | 250 | 280 | 300 | 320 | 350 |
| 4 | 370 | 420 | 460 | 500 | 530 |
| 5 | 490 | 560 | 610 | 650 | 710 |
| 6 | 600 | 690 | 780 | 850 | 910 |
| 7 | 710 | 840 | 940 | 1.030 | 1.100 |
| 8 | 840 | 980 | 1.090 | 1.200 | 1.310 |
| 9 | 950 | 1.110 | 1.260 | 1.400 | 1.520 |
| 10 | 1.050 | 1.250 | 1.430 | 1.590 | 1.720 |
| 11 | 1.140 | 1.400 | 1.600 | 1.760 | 1.940 |
| 12 | 1.250 | 1.540 | 1.750 | 1.970 | 2.170 |
| 13 | 1.360 | 1.670 | 1.930 | 2.170 | 2.380 |
| 14 | 1.460 | 1.790 | 2.110 | 2.370 | 2.600 |
| 15 | 1.560 | 1.940 | 2.280 | 2.560 | 2.840 |
| 16 | 1.660 | 2.090 | 2.440 | 2.770 | 3.080 |
| 17 | 1.750 | 2.230 | 2.610 | 2.980 | 3.310 |
| 18 | 1.850 | 2.370 | 2.800 | 3.190 | 3.550 |
| 19 | 1.950 | 2.500 | 2.980 | 3.400 | 3.810 |
| 20 | 2.060 | 2.640 | 3.160 | 3.620 | 4.060 |
| 21 | 2.160 | 2.790 | 3.340 | 3.840 | 4.310 |
| 22 | 2.250 | 2.940 | 3.520 | 4.070 | 4.560 |
| 23 | 2.350 | 3.090 | 3.720 | 4.290 | 4.840 |
| 24 | 2.440 | 3.230 | 3.910 | 4.510 | 5.130 |
| 25 | 2.540 | 3.380 | 4.100 | 4.760 | 5.410 |
| 26 | 2.640 | 3.520 | 4.300 | 5.010 | 5.690 |
| 27 | 2.740 | 3.680 | 4.480 | 5.260 | 5.990 |
| 28 | 2.850 | 3.840 | 4.690 | 5.510 | 6.310 |
| 29 | 2.950 | 3.990 | 4.910 | 5.760 | 6.630 |
| 30 | 3.050 | 4.150 | 5.120 | 6.040 | 6.950 |
| 31 | 3.150 | 4.300 | 5.340 | 6.330 | 7.260 |
| 32 | 3.250 | 4.460 | 5.560 | 6.610 | 7.620 |
| 33 | 3.350 | 4.620 | 5.770 | 6.890 | 7.980 |
| 34 | 3.450 | 4.790 | 6.010 | 7.170 | 8.340 |
| 35 | 3.550 | 4.970 | 6.260 | 7.480 | 8.690 |
| 36 | 3.660 | 5.140 | 6.500 | 7.800 | 9.070 |
| 37 | 3.770 | 5.320 | 6.740 | 8.120 | 9.470 |
| 38 | 3.880 | 5.490 | 6.980 | 8.430 | 9.870 |
| 39 | 3.990 | 5.660 | 7.220 | 8.750 | 10.270 |
| 40 | 4.090 | 5.840 | 7.500 | 9.080 | 10.660 |
| 41 | 4.200 | 6.040 | 7.770 | 9.440 | 11.090 |
| 42 | 4.310 | 6.240 | 8.040 | 9.800 | 11.540 |
| 43 | 4.410 | 6.430 | 8.320 | 10.150 | 11.990 |
| 44 | 4.520 | 6.630 | 8.590 | 10.510 | 12.430 |
| 45 | 4.630 | 6.820 | 8.860 | 10.870 | 12.880 |
| 46 | 4.760 | 7.020 | 9.160 | 11.270 | 13.370 |
| 47 | 4.880 | 7.210 | 9.470 | 11.670 | 13.860 |
| 48 | 5.000 | 7.430 | 9.780 | 12.060 | 14.360 |
| 49 | 5.120 | 7.650 | 10.080 | 12.460 | 14.850 |
| 50 | 5.240 | 7.880 | 10.390 | 12.850 | 15.350 |
| Xxx celkové xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx zemědělská xxx xx každý xxxxx xxxxxx Kčs: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Tabulka xxxxxxxxxx xxxx pro xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx pozemků | ||||
| všech xxxxxxx | 30 Xxx | 35 Xxx | 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 xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx hektar Kčs: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Tabulka xxxxxxxxxx daně pro xxxxxxxxxxx xxxxxx
| Xxx celkové xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 55 Kčs | 60 Xxx | 65 Xxx | 70 Xxx a xxxx |
| x xx | xxxx xxxxxxxxxx xxx Kčs: | |||
| 1 | - | - | 70 | 70 |
| 2 | 240 | 240 | 250 | 250 |
| 3 | 450 | 460 | 480 | 490 |
| 4 | 670 | 700 | 720 | 750 |
| 5 | 950 | 980 | 1.010 | 1.040 |
| 6 | 1.210 | 1.260 | 1.310 | 1.360 |
| 7 | 1.510 | 1.570 | 1.630 | 1.680 |
| 8 | 1.800 | 1.880 | 1.960 | 2.040 |
| 9 | 2.140 | 2.230 | 2.320 | 2.400 |
| 10 | 2.460 | 2.560 | 2.670 | 2.790 |
| 11 | 2.800 | 2.940 | 3.060 | 3.180 |
| 12 | 3.160 | 3.300 | 3.440 | 3.580 |
| 13 | 3.500 | 3.680 | 3.850 | 4.020 |
| 14 | 3.890 | 4.080 | 4.270 | 4.440 |
| 15 | 4.270 | 4.470 | 4.690 | 4.920 |
| 16 | 4.650 | 4.910 | 5.160 | 5.400 |
| 17 | 5.080 | 5.360 | 5.620 | 5.890 |
| 18 | 5.510 | 5.800 | 6.130 | 6.440 |
| 19 | 5.950 | 6.310 | 6.650 | 6.980 |
| 20 | 6.430 | 6.810 | 7.170 | 7.560 |
| 21 | 6.910 | 7.320 | 7.750 | 8.170 |
| 22 | 7.410 | 7.890 | 8.340 | 8.750 |
| 23 | 7.950 | 8.450 | 8.930 | 9.450 |
| 24 | 8.490 | 9.020 | 9.590 | 10.130 |
| 25 | 9.040 | 9.660 | 10.240 | 10.820 |
| 26 | 9.640 | 10.290 | 10.910 | 11.580 |
| 27 | 10.240 | 10.930 | 11.640 | 12.340 |
| 28 | 10.850 | 11.630 | 12.370 | 13.120 |
| 29 | 11.520 | 12.330 | 13.120 | 13.960 |
| 30 | 12.190 | 13.040 | 13.940 | 14.800 |
| 31 | 12.860 | 13.830 | 14.750 | 15.680 |
| 32 | 13.600 | 14.600 | 15.580 | 16.610 |
| 33 | 14.350 | 15.390 | 16.480 | 17.550 |
| 34 | 15.090 | 16.250 | 17.380 | 18.530 |
| 35 | 15.890 | 17.110 | 18.300 | 19.550 |
| 36 | 16.710 | 17.970 | 19.290 | 20.580 |
| 37 | 17.530 | 18.920 | 20.270 | 21.660 |
| 38 | 18.390 | 19.860 | 21.290 | 22.790 |
| 39 | 19.300 | 20.810 | 22.370 | 23.910 |
| 40 | 20.200 | 21.840 | 23.450 | 25.110 |
| 41 | 21.120 | 22.870 | 24.570 | 26.340 |
| 42 | 22.120 | 23.910 | 25.750 | 27.570 |
| 43 | 23.110 | 25.020 | 26.930 | 28.890 |
| 44 | 24.100 | 26.160 | 28.140 | 30.230 |
| 45 | 25.180 | 27.290 | 29.430 | 31.560 |
| 46 | 26.260 | 28.480 | 30.720 | 33.000 |
| 47 | 27.350 | 29.720 | 32.030 | 34.460 |
| 48 | 28.490 | 30.950 | 33.430 | 35.910 |
| 49 | 29.670 | 32.230 | 34.830 | 37.440 |
| 50 | 30.860 | 33.570 | 36.240 | 38.980 |
| Při xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx xxxxxxxxxx daň xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Xxxxxxx xxxxxxxxxx daně xxx bramborářskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Kčs |
| v xx | xxxx xxxxxxxxxx daň Xxx: | |||
| 1 | - | - | - | - |
| 2 | 80 | 100 | 110 | 120 |
| 3 | 180 | 200 | 220 | 240 |
| 4 | 260 | 300 | 340 | 370 |
| 5 | 370 | 440 | 490 | 530 |
| 6 | 480 | 560 | 620 | 690 |
| 7 | 590 | 690 | 790 | 880 |
| 8 | 700 | 850 | 960 | 1.060 |
| 9 | 830 | 990 | 1.120 | 1.250 |
| 10 | 940 | 1.130 | 1.310 | 1.460 |
| 11 | 1.060 | 1.290 | 1.490 | 1.660 |
| 12 | 1.170 | 1.450 | 1.670 | 1.870 |
| 13 | 1.300 | 1.610 | 1.850 | 2.100 |
| 14 | 1.420 | 1.750 | 2.060 | 2.320 |
| 15 | 1.540 | 1.920 | 2.250 | 2.540 |
| 16 | 1.650 | 2.090 | 2.440 | 2.780 |
| 17 | 1.760 | 2.250 | 2.640 | 3.020 |
| 18 | 1.880 | 2.410 | 2.850 | 3.250 |
| 19 | 2.010 | 2.560 | 3.060 | 3.480 |
| 20 | 2.130 | 2.740 | 3.270 | 3.740 |
| 21 | 2.250 | 2.910 | 3.470 | 4.000 |
| 22 | 2.360 | 3.080 | 3.690 | 4.250 |
| 23 | 2.480 | 3.250 | 3.910 | 4.490 |
| 24 | 2.590 | 3.420 | 4.130 | 4.770 |
| 25 | 2.720 | 3.590 | 4.340 | 5.050 |
| 26 | 2.840 | 3.770 | 4.550 | 5.330 |
| 27 | 2.970 | 3.950 | 4.800 | 5.610 |
| 28 | 3.090 | 4.130 | 5.040 | 5.890 |
| 29 | 3.210 | 4.300 | 5.280 | 6.210 |
| 30 | 3.320 | 4.480 | 5.520 | 6.520 |
| 31 | 3.440 | 4.660 | 5.760 | 6.830 |
| 32 | 3.560 | 4.860 | 6.020 | 7.130 |
| 33 | 3.690 | 5.060 | 6.290 | 7.470 |
| 34 | 3.810 | 5.250 | 6.560 | 7.810 |
| 35 | 3.940 | 5.450 | 6.830 | 8.160 |
| 36 | 4.060 | 5.640 | 7.090 | 8.500 |
| 37 | 4.190 | 5.840 | 7.370 | 8.840 |
| 38 | 4.310 | 6.060 | 7.670 | 9.220 |
| 39 | 4.430 | 6.270 | 7.970 | 9.610 |
| 40 | 4.550 | 6.490 | 8.260 | 9.990 |
| 41 | 4.690 | 6.710 | 8.560 | 10.370 |
| 42 | 4.830 | 6.920 | 8.850 | 10.750 |
| 43 | 4.960 | 7.130 | 9.180 | 11.170 |
| 44 | 5.100 | 7.360 | 9.510 | 11.590 |
| 45 | 5.240 | 7.600 | 9.840 | 12.020 |
| 46 | 5.370 | 7.840 | 10.170 | 12.440 |
| 47 | 5.500 | 8.080 | 10.490 | 12.860 |
| 48 | 5.640 | 8.320 | 10.820 | 13.320 |
| 49 | 5.770 | 8.560 | 11.190 | 13.790 |
| 50 | 5.920 | 8.810 | 11.550 | 14.260 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 ha xxxx xxxxxxxxxx daň xx xxxxx xxxxx hektar Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 25 Xxx | 30 Xxx | 35 Xxx | 40 Xxx x xxxx |
| x ha | činí xxxxxxxxxx xxx Xxx: | |||
| 1 | - | - | - | - |
| 2 | 130 | 140 | 150 | 150 |
| 3 | 250 | 260 | 270 | 280 |
| 4 | 400 | 430 | 450 | 480 |
| 5 | 570 | 600 | 630 | 670 |
| 6 | 750 | 810 | 860 | 910 |
| 7 | 950 | 1.020 | 1.080 | 1.140 |
| 8 | 1.140 | 1.240 | 1.330 | 1.420 |
| 9 | 1.380 | 1.490 | 1.590 | 1.680 |
| 10 | 1.600 | 1.720 | 1.840 | 1.970 |
| 11 | 1.820 | 1.980 | 2.140 | 2.280 |
| 12 | 2.070 | 2.250 | 2.420 | 2.570 |
| 13 | 2.320 | 2.510 | 2.710 | 2.910 |
| 14 | 2.560 | 2.810 | 3.030 | 3.240 |
| 15 | 2.820 | 3.090 | 3.330 | 3.570 |
| 16 | 3.090 | 3.370 | 3.650 | 3.930 |
| 17 | 3.350 | 3.670 | 3.990 | 4.280 |
| 18 | 3.620 | 3.990 | 4.320 | 4.640 |
| 19 | 3.910 | 4.290 | 4.660 | 5.050 |
| 20 | 4.190 | 4.600 | 5.030 | 5.440 |
| 21 | 4.470 | 4.950 | 5.410 | 5.840 |
| 22 | 4.770 | 5.290 | 5.770 | 6.290 |
| 23 | 5.090 | 5.630 | 6.190 | 6.730 |
| 24 | 5.400 | 6.000 | 6.600 | 7.170 |
| 25 | 5.710 | 6.380 | 7.010 | 7.660 |
| 26 | 6.050 | 6.760 | 7.450 | 8.150 |
| 27 | 6.400 | 7.140 | 7.910 | 8.650 |
| 28 | 6.750 | 7.560 | 8.370 | 9.160 |
| 29 | 7.090 | 7.990 | 8.830 | 9.720 |
| 30 | 7.460 | 8.410 | 9.330 | 10.260 |
| 31 | 7.850 | 8.830 | 9.850 | 10.810 |
| 32 | 8.240 | 9.300 | 10.360 | 11.420 |
| 33 | 8.620 | 9.770 | 10.870 | 12.030 |
| 34 | 9.020 | 10.250 | 11.440 | 12.630 |
| 35 | 9.450 | 10.710 | 12.010 | 13.270 |
| 36 | 9.880 | 11.230 | 12.580 | 13.950 |
| 37 | 10.310 | 11.760 | 13.160 | 14.620 |
| 38 | 10.740 | 12.280 | 13.790 | 15.280 |
| 39 | 11.210 | 12.800 | 14.420 | 16.020 |
| 40 | 11.690 | 13.360 | 15.040 | 16.760 |
| 41 | 12.160 | 13.940 | 15.700 | 17.490 |
| 42 | 12.630 | 14.520 | 16.390 | 18.250 |
| 43 | 13.130 | 15.090 | 17.080 | 19.060 |
| 44 | 13.650 | 15.710 | 17.760 | 19.870 |
| 45 | 14.180 | 16.340 | 18.490 | 20.680 |
| 46 | 14.700 | 16.980 | 19.250 | 21.540 |
| 47 | 15.230 | 17.610 | 20.010 | 22.420 |
| 48 | 15.800 | 18.270 | 20.760 | 23.310 |
| 49 | 16.380 | 18.970 | 21.560 | 24.190 |
| 50 | 16.950 | 19.670 | 22.390 | 25.150 |
| Xxx xxxxxxx výměře xxxxx xxxxxxx xxx 50 xx xxxx zemědělská xxx xx xxxxx xxxxx xxxxxx Kčs: | ||||
| 570 | 700 | 830 | 960 | |
Tabulka zemědělské daně xxx pícninářskou oblast
| Při xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Kčs | 10 Xxx | 15 Kčs | 20 Xxx | 25 Xxx | 30 Xxx |
| x ha | činí xxxxxxxxxx xxx Xxx: | |||||
| 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 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx nad 50 xx činí xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Kčs: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Tabulka xxxxxxxxxx xxxx pro xxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx pozemků | Při xxxxxxx xxxxxx xxxxx pozemků | při xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx pozemků | ||
| v xx | 35 Xxx | 40 Xxx a xxxx | x xx | 35 Kčs | 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 xxxxxx všech xxxxxxx xxx 50 xx xxxx | ||
| 25 | 4.630 | 5.050 | xxxxxxxxxx daň xx každý další xxxxxx Kčs: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Xxxxxx předpis č. 49/1948 Xx. nabyl xxxxxxxxx xxxx 14.4.1948.
Ke xxx xxxxxxxx právní xxxxxxx xxxxx xxxxx x doplňován.
Právní xxxxxxx x. 49/1948 Xx. xxx xxxxxx xxxxxxx xxxxxxxxx č. 77/1952 Sb. s xxxxxxxxx xx 22.12.1952.
Xxxxx xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxx x xxxxxxxx xxxx xxxxxxxxxxxxx, xxxxx xx xxxx xxxxxx derogační xxxxx xxxxx uvedeného xxxxxxxx xxxxxxxx.