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 usneslo xx xx xxxxx xxxxxx:
Xxxxxx povinnost
§1
(1) Zemědělské xxxx xxxxxxxxx xxxxxxx xxxxx, xxxxx xxxxxxxxx xx xxxxxxx xxxx xxxxxxxxxx hospodářství až xx xxxxxx padesáti xxxxxxx xxxxxxx s xxxxxxxxxxxx výtěžkem.
(2) Xxxxxxxxx-xx xxxxxxxxxx hospodářství xx xxxxxxx xxxx jednotlivá xxxxxxx xxxxx, xxxxxxx xxxxxxxxxx xxxx xxx, xxxxxxx-xx x xxx xxxxxx a cizí xxxxx xxxxxxxxxx xxx xxxxx, xxxxx xxxxxxx - xxxxx v xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx - xx xxxxxxx práce. Tato xxxxxxxx xxxxxx xxxx xxxxxxx x osob xx 21 let xxxx a u xxxx, které x xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx pro xxxxx, xxxxx, xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxx, xxxxx jiné xxx x xxxxxxxxxxxxxx poměru.
(3) Xxxxxxxxx-xx xxxxxxxxxx hospodářství xxxx xxxx xxxxxxxxx xxxx xxxxxxxx xx xxxxxxx účet (xx xx. manželé), xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. Xxx tom musí xxxx splněna x xxxxx xxxxxxxx xxxxxxxxx x odstavci 2; xxxxxxx xxx xxxxxxxxx xxxxx obdobně. X xxxxxxx (xxxxx a xxxxxx) se xxxxxxxxxxx, xxxxxx-xx xxxxx xxxxxxxxx, xx xxxxxxxxxx hospodářství xxxxxxxxx společně xx xxxxxxx xxxx.
(4) Xxxxxxxxxxx (xxxxxxxxxxx) pozůstalost xx xxxxxxxx xxx, xxxx xx xxxxxxxxxx byl xx xxxx.
§2
(1) Xxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxx xxxxx xxxxxxxxxxx xxxxxxxx x xxxx, xxxxx tvoří xxxxxxxxxxx xxxxx x xxxxxx trvale xxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxxxx xxxx hlavnímu účelu, x výjimkou xxxxxx xx kapitálových xxxxxxxxxxxxx, xxxxxxx xxxxxx a xxxxxxxxx xxxxxx.
(2) Xxxxxxxxx-xx xxxxx xxxxxxx x §1 dvě nebo xxxx xxxxxxxxxxxx hospodářství, xxxxxxxx xx všechny xx xxxxx xxxxxxxxxx xxxxxxxxxxxx.
§3
X provozu xxxxxxxxxxxx xxxxxxxxxxxx patří též:
1. xxxxxxxx xxxxxx, xxxxx xx xxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx x xxxxx xxxxxx xxxxxx xxxx xxxxxxxxx x xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx průmyslovými xxxxxxx (xxxxxx, xxxxx, xxxxxxxxx, xxxxxxxx, lihovary, xxxxxxxxx a pod.) xxxx x xxxxx xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxxx v xxxxxxxxxxx xxxxxx (x xxxxxxxxxx, xxxxxxxxx, xxxxxxxxx, xxxxxxxxxxxx, chovatelských xxxxxxx x pod.);
2. xxxxxxxx xxxxxxxx xxxxxxxxxxx xxxx, xxxxx nedochází x xxxxxxx xxxxxxxxxx, xx xxxxxxxx xxxxxxxxx xxx x. 1;
3. xxxxxx xxxxxxx xxxxxxxxx zemědělského xxxxxxxxxxxx, xxxxxxxxx xxxxxx x xxxxxxx, xxxxxxxxxxx xx živnostensku x xxxxxxxxxx nebo skladištích xxxxxx xxxxxxxxxx a xxxxxxxx x uvedenému xxxxx;
4. xxxxxxxx zaměstnání (xxxxxxxxxxx, orání xx xxxx, tření xxx x pod.), xxxxxxxxxxx xxxxxx příležitostně x xxxxxxx xx xxxxxxxxxxxx.
§4
Xxxxxxxxxxx, zda se xxxxxxxxxx hospodářství provozuje xx xxxx xxxxxxx, xxxxxxxxxx xx převzaté xx obhospodařování xx xxxxxxxx xxxxxx právního xxxxxx.
§5
Xxxxxx-xx se xxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx (§§1 xx 4) xx xxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx (xxxxxxxx) xxxx xxxx xxxxxxxxxx xxxxxxxx s xxxxxxxxxxx xxxxxx xxxxx, xxxxxxxxx xxxxxxxxxx dani xxx, xxxx by xxx xxxxxxxxxx xxxxxxxxxxxx provozovali xxxxxxxxxx xx xxxxxxx xxxx.
§6
Zdaňovací xxxxxx
Xxx se xxxxxxxx xxxxxxxxxx xx xxxxx kalendářní xxx xx xxxx xxxxxxxx.
Xxxxxx sazby
§7
(1) Xxx xx xxxxxxxx xxxxxxx xxxxxxxx x tabulkách xxxxxxxxxxx k tomuto xxxxxx.
(2) Pro stanovení xxxx xxxx rozhodné:
1. xxxxxxx xxxxxx (xxxxxxxx, xxxxxxxxxx, bramborářská či xxxxxxxxxxx), xx xxxxx xxxx zemědělské xxxxxxxxxxxx xxxx jeho xxxxxxxx xxxx, x
2. celková xxxxxx xxxxx pozemků x xxxxxxxxxxxx výtěžkem x jejich xxxxxxxx xxxxxxxxxxx výtěžek podle xxxxx xxx 30. xxxxxx xxxxxxxxxx roku.
§8
(1) Xxx xxxxxxxx, xx které xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxx obecné xxxxxxxx, jimiž xx xxxxxx zemědělské xxxxxxx xxxxxxx.
(2) Jednotlivá xxxxxxxxxxx xxxxx, xx xxxxxxx xxxxxxxxxx zemědělská xxxxxxxxxxxx, xxxxx však xxxx xxxxxxxxx (§31 x. 3 x §30 x. 3) xx xx xxxxxxx oblasti, xxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxx, xx případě xxxxxxxxxxxx xxxxxxxxxxxx, ve xxxxxxxxxxx xxxxxxxx.
§9
(1) Xxx xxxxxxxxx xxxxxxx xxxxxx xxxxx xxxxxxx s katastrálním xxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxx, xxxxxx nebo xxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxxxx (xxxxxxxxxxxx x xxxxxxxxx), xxxxxxxxxxx, xxxxxxxxxx x xxxxxxxxxxxx násobkem, xxxxx se xxxxxxx xxxxxxxx uvedeným v §31.
(2) Průměrný xxxxxxxxxxx xxxxxxx se zjistí, xxxx-xx xx celkový xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxx skutečnou xxxxxxx x xxxxxxxxx.
(3) Xxx xxxxxxxxx xxxxxxx xxxxxx xxxxx xxxxxxx x katastrálním xxxxxxxx x jejich xxxxxxxxx xxxxxxxxxxxxx výtěžku xx xxxxxxxx x k xxxx xxxxxx ladem.
§10
(1) Xxx xx xxxxxxxxx xxxxx, činí-li x xxxxxxxxxxx hospodářství xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx více xxx 15 % celkové xxxxxx všech xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxx xxx xxxxxxx xxxx xxxxx xxxxxxxx 1 xxxxxxx ministr xxxxxxx x Xxxxxxx xxxxx.
§13
(1) Xxxxxxxxxxx xxxxxxxx x §1 xxxx. 2 xx daň xxxxx:
1. o 480 Xxx na xxxxxxx xxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx,
2. x 480 Xxx xx xxxxx xxxx,
3. x 540 Xxx xx xxxxx xxxx,
4. x 600 Xxx xx xxxxx x na xxxxx xxxxx xxxx a
5. x 480 Xxx xx xxxxxxx x xxxxxx.
(2) Podle odstavce 1 xx přihlíží:
a) x druhého xxxxx xxxxxxx x x xxxxxxxxxxx dětí xxx x xxx, xxxxx xxxx x poplatníkem xx xxxxxxxxxx xxxxxxxxxxxx, x
x) x xxxxxxxxx xxxx x x xxxxxx k xxx, xxxxx jsou x xxxxxxxxxxxx xxxxxxxxxx.
(3) Xxxxxx xxxx děti posuzují xx též vnukové, xxxxxxxxxx, xxxxxxxxxx x xxxxxxxxx.
(4) Xxxxxx xxxx xxxx se posuzují xxx nezletilí xxxxxxxxxx, xxxxxxxxx xxxxxxx a xxxxxxxxx xxxxxx poplatníka xxxx xxxx xxxxxxxx (xxxxxxx), xxxx-xx v xxxx xxxxxxxxxx.
(5) Stejně xxxx xxxxxx xx xxxxxxxx xxx xxxxxxxxx, xxxxxxxxx rodiče, pěstouni, xxxxxx, xxxxxx, xxxxx x xxxxxx xxxxxxxxxx xxxx xxxx manželky (xxxxxxx), xxxx-xx v xxxx xxxxxxxxxx.
(6) Xxxxxx xxxx xxxxxx se xxxxxxxx xxx zletilí xxxxxxxxxx, xxxxxxx xxxxxxx x xxxxxxx xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx (xxxxxxx), jsou-li xxxxx neschopni x x jeho xxxxxxxxxx.
(7) Xxxxx, na které xx xxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxx, xxxxxxxx se xxxx jako xxxxxxxxxxx xxxxxxxxxx.
(8) Xxxxxxxxxx xxxxxxxxxx xxxx x xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxx, xxxxx-xx xx xxxx xxxxxxx xxxxxxx x xxxxx domácnosti x xxxxxxxx x xxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx. Xxx xxxxx xxxx xxxx xxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx x xxxxxxx xxxxxxxxxx.
(9) Xxxxxxxxxx xxxxxxxxxx xx x xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx-xx xxxx hradí-li mu xxxxxxxxx xxxxxxxx xxx, xxxxxx x xxxxxxx. Xxxxxxxxxxx se xxxxxx xxx poskytování xxxxxxx. X xxxxxxxxxx nejde, xx-xx xxxxxxxxxx - xxxxxxxxx xxxxxxxxx - xxxxxxx xxxxxx, postačující x jeho výživě.
(10) Xxxxxxxxxxx svobodným, ovdovělým, xxxxxxxxxxx xxxx xxx, xxxxx xxxxxx xxxxxx x xxxxxxxx (xxxxxxxxx) xx xxxxxxxx xxxxxxxxxx, xxxxx xx daň x 480 Kčs, xxxx-xx nárok xx xxxxxxx daně podle xxxxxxxx 1 č. 2.
(11) Xxxxxxxxxxx, xxxxx xxxxxxxxx nejméně xxx xxxx, t. x. xxxx xx x xxxxxxxxxx xxxxx do xxxxxx čtrnáctého xxxx, xxxxx xx xxx x 480 Xxx, xxxxxx-xx xxxxx na xxxxxxxx xxxx anebo xxxxx částky z xxxx xxxxx předcházejících xxxxxxxx. Xxxxxxx do xxxxxxxxxx roku xxxxxxx, xxxxxxxx xx xxxx xxxxx xxxxxxx xxxxxx xxxxxxx, politické xxxx xxxxxx xxxxxxxxx.
§14
Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 xxxx. 2)
x) xxxxxxx invalidé x první xxxx xxxxx xxxxxxx války, xxxxx mají nárok xx xxxxxxxxxxxx požitky xx xxxxxx pokladny xxx xxxxxxxxx xxxxxx xxxx xxxx,
x) xxxxxxxx (xxxxxxxxx) invalidé x xxxxxxx xxxxxxxx invalidé, xxxx xxx poškození xxxxxx xxxx těla xxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxx xxxx xxxxx xxxxxxxx x veřejnoprávním xxxxxxxxx xxxxxxxxx, xxxx
x) xxxx xxxxx xxxxxxx xxxx xxxxxxx vadné (xx xx. xxxxxxxx, xxxxxxxxx x xxx.), xx xxxxxxx poplatníci, na xxxxx xxxx odkázáni xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxx,
xxxxx xx xxx xxx xxx xxxxxx xxxxxxxxxx xx 20 % xx xx 44 % xxxxxx o 480 Xxx x xxx xxxxxx xxxxxxxxxx xxxx 44 % x 960 Xxx. Xxx xxx xx xxxxxxxxxxx, xx stupeň xxxxxxxxxx x xxxxxxxx, xxxxxxxxxxxx důchody x xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx 44 %.
§15
Provozují-li xxxxxxxxxx hospodářství xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 xxxx. 2) xxxxx xxxx xxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxxxxxx (xxxxx xx dne 24. xxxxxxxx 1919, x. 462 Sb., x xxxxxxxxxxxx míst xxxxxxxxxx) x příslušnících xxxxxxxxx xxxx za xxxxxxxxxx (xxxxx xx xxx 19. prosince 1946, č. 255 Sb., x příslušnících xxxxxxxxxxxxxx armády v xxxxxxxxx x x xxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx boje xx xxxxxxxxxx), xx xxxxxxx xxxxxxxx xxxxxxxx a xxxxxxx, xxxxxx nebo xxxxxxxxx xxxxxxxxx, xxxxx xx xxx xxx x 480 Xxx.
§19
Xxxxx xx xxxx
(1) Xxx se xxxxxxxxx xxxxx pro xxxxxxxx xxxxxx, které xxxxxxxxxx (§1 odst. 2) xxxxxxxxx xxxxxxxx, avšak xxxxxxxxxxxx xxxxxxx daně xxxxx §§13 xx 15.
(2) Za xxxxxx xxxxxxxx xxxxxx dlužno xxxxxxxxx xxxxxxxxxxx xxxxxx, x nimž je xxxxxxxxx právně xxxxxxx, xxxxxxxxxxx nemajetných xxxxxxxxxx x xxxxx xxxxxxxxx xxxx sestupné xxxx x xxxxx pobočné xx třetího xxxxxx x xxxxxxxxxxx osob xxxxxxxxxxxx do xxxxxxx xxxxxx, xxxxxxxx xxxxxx xxxxxxxxxx nebo xxxxxxxxxxx xxxx xxxxxxxxxx a xxxxxxx pohromy.
(3) Xxxxxxx xx xxxxx xxx xxxxxxxxxxx xxxxxxxx v §1 xxxx. 3, xxxx-xx podmínky xxxxxxx x odstavcích 1 x 2 xxxxxxx x xxxx, xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx na xxxxxxx xxxx.
(4) Xxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxxxx xxxxxxx xxxxxxx financí x Xxxxxxx xxxxx.
(5) X xxxxx nutno xxxxxx x xxxxxxxx.
Počátek a xxxxx xxxxxx xxxxxxxxxx
§20
(1) Poplatníci, xxxxx xxxxxx provozovati xxxxxxxxxx xxxxxxxxxxxx, podléhají xxxx xxxxxxxxx rokem, x němž xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx xx však xxxxxxxx, xxxxxxxx ještě 30. června zemědělské xxxxxxxxxxxx xxxxxxxxxxxxx.
(2) Poplatníci, xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx hospodářství, xxxxxxxxx xxxx končíc xxxxx, x němž xxxxxxxxxx xxxxxxxxxxxx přestali xxxxxxxxxxx. Xxx xx však xxxxxxxx, xxxxxxxx již 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(3) Jestliže xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx během xxxx xxxxxxxxx tak, že xxxxxx obhospodařovaných pozemků xxxxxxxxxxx 50 xx, xxxxx se xxxxxxxxx xxxxxxxxxxx xxxx ještě xx ten rok, x xxxx xxxxxxxxxx xxxxxxxxxxxx bylo xxxxxxxxx.
§21
(1) Kdo začne xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxx xxxxxx xx 30 dnů. Xxxxxxxxx xxxx xxxxxxx xxx xxxxxxxx, a xx xx 30 xxx xx xxxxxxxxx (xxxxxxxxx) xxxxxxxxxxxx.
(2) Xxxxxxxxx xxxxxxxx xxxx býti xxxxxxxxxx, nezakládá-li xxxxxxxxx xxxxxxxx trestného činu, xxxxxxxxxx xxxxxxx do 5.000 Xxx, a xx x xxxxxxxx.
§22
Xxxxxxxxx xxxx
(1) Xxxxxxxxx xx xxxxxxx si xxx xxx xxxxxxxxx x xxxxxxxxx xx xxxxxxxxxxx xxxxxxx úřadu xx 31. ledna xx xxxxxxxx xxxxxxxxxx xxxx.
(2) Xxxxxx-xx daň xxxxxxxxx xxxx, xx xxxxxxx povinen, činí-li xxxxxxxxxx xxxx xxx 2.000 Xxx, xxxxxxxxx 2 % poplatek x xxxxxxxx x xxxxxxxxxx k 31. xxxxx, 30. xxxxx, 31. xxxxxxxx x 31. xxxxx.
§23
Xxxxx x xxxxxxxxxxx xxxxxxxx v §1 xxxx. 3, xxxx xxxxx xxxxxxxxx x xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxx daň xxxxx x osob, xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx vlastní xxxx.
§24
Xxxxxxxx
(1) Xxxxx, xxx xx xxxxxxx platiti xxxxxxxxxxx daň, xxxx xxxxxxx xxxxxx každoročně xx 31. xxxxx xxxxx xxxxxx xxxxxxxx x xxxxx xxxxxxxxxxx xxxxxxxxxx xxx vyměření xxxx xx xxxxxxxx xxx. Xxxx xx xx xxxxxxx xxxxxx xxxxxxxx xxxxx, xxx xxxx xxxxx xxxxxxx x xxxxxx xxxxxxxx xxxxxx. Vzor přiznání xxxx x xxxxxx xxxx xxxxxx stanoví xxxxxxxxxxxx financí.
(2) Xxxxxx-xx xxxxxxxxx xxxxxxxx xxxx, xxxx býti xxx xxxxxxx až o 10 %; xxxxxxx xx splatné xx 60 xxx xxx xxx xxxxxxxx předpisného xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
§25
Xxxxxx xxxxxxxxxxx
(1) X xxxxxxxx xxxxxxxxxx xxxx xx příslušná xxxxx xxxxxx, x xxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxx (sídlo) koncem xxxxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxx xxxxx xxxxxx xxxxxx podle xxxxxxxx (xxxxx) xxxxxxxxxxxx, xx xxxxxxxxx xxxxx xxxxxx, v jejímž xxxxxx xx zemědělské xxxxxxxxxxxx, xx xxxxxxx xxxx xxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxx, určí ji xxxxxxxxxxxx financí.
(2) Odstavec 1 platí obdobně xxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx xxxxx x xxxxxxxx národního xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx).
§26
Vyrozumění o xxxxxxxx xxxx
(1) X vyměření xxxx xxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxx vyloží xxxxxx xxxxxxx xxxxx do 7 xxx po xxxxxx x xxxxxxxxx xxxxxxxxxx xx dobu 30 dnů.
(2) Xxxxxxx x dobu vyložení xxxxxxx vyhlásí xxxxxx xxxxxxx xxxxx xxxxxxxxx xx xxxxxx xxxxxx xxxx xxxxx xxxxxxxx x xxxxx obvyklým.
(3) Xx seznamu potvrdí xxxxxx xxxxxxx xxxxx xxxx vyložení x xxxxx xxx xxxxx xxxxxx.
§27
Xxxxxxxx
(1) Xx vyměření xxxx xxx se xxxxxxx odvolati x xxxxxxxxx xxxxx správy xx 60 xxx xxx dne xxxxxxxx xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx xxxxxx.
(2) X téže xxxxx xxxxx xxxxxxxxxx podati x xxxxxxxxx xxxxx xxxxxx žádost xx xxxxxxx důvodů xxx xxxxxxxx xxxx. Xxxx xxxxxx žádosti xxxxxxx xx odvolací xxxxx xx do xxx xxxxxxxx xxxxxxxxxxx xxxxxxxx x xxxx xxx xxxx xxx co xx zbytku.
(3) X xxxxxxxx rozhoduje x xxxxxxxx platností xxxxxxxx xxxx II. xxxxxxx, xx Slovensku xxxxxxxxxxxx xxxxxxx.
Xxxxxxxxxx xxxxxx xxxxxx
§28
(1) X oboru zemědělské xxxx xxxxxxxxxxx xxxxxx xxxxxxx xxxxxx svými xxxxxxxxxxxx daňovými komisemi, xxxxxxx zemědělské xxxxxx xxxxxx x xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx.
(2) Xxxxx xxxxxxxxxx daňové xxxxxx xxxxxxxx xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx) xxxx: xxxxxxxx místního národního xxxxxx nebo xxxx xxxxxxxx, xxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxx svazu xxxxxxxxx a xxxxxxxx xxxxxxxxxx komise při xxxxxxx xxxxxxxx výboru xxxx xxxx zástupce, xxxxx byla xxxxxxx, xxxxx xxxx zvolený xxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx místního xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx.
(3) Xxxxxxx zemědělská xxxxxx komise xx xxxxxxx xxx xxxxx xxxxxx x xxxxx xx předseda xxxxxxxxx xxxxxxxxx výboru xxxx xxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx (xxxx xxxxxxxx), xxxxxxxx berní xxxxxx, xxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxx svazu xxxxxxxxx x xxxxx xxxxx xxxxxxx volení xxxxxxxx xxxxxxxx výborem. Ministr xxxxxxx xxxx pro xxxxx xxxxxxxx xxxxxxx xxxxx xxxxxxx pouze xxxxx okresní xxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx je xxxxxxxx xxxxxxxxx xxxxxxxxx výboru xxxx xxxx xxxxxxxx.
(4) Xxxxxxxx zemědělská xxxxxx xxxxxx xx zřizuje xxx xxxxxxxxxxxx xxxxxxx x xxxxx ji xxxxxxxx: xxxxxxxxxxxx financí, xxxxxxxxxxx x xxxxxx, xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x xxxxxxxxx xxxxxxx x xxxxxx, xxxxxxxx xxxxxxxxx výboru v Xxxxx, zemského národního xxxxxx x Xxxx x zemské xxxxxxxxxx x Ostravě, xxxxxxxx xxxxxxxxxx ředitelství x Xxxxx x zemského xxxxxxxxxx ředitelství v Xxxx, x xx xx jednom zástupci, x xx čtyřech xxxxxxxxxx Jednotného xxxxx xxxxxxx a slovenských xxxxxxxxx. Xxxxxxxxx ústřední xxxxxxxxxx xxxxxx komise xx zástupce xxxxxxxxxxxx xxxxxxx.
§29
Xxxxxxx národním výborům (xxxxxxx xxxxxxxxxxx daňovým xxxxxxx) xxxxxxxx:
1. x xxxxxxx, kde xxxx xxxxxxxxxxx xxxxxxx vyznačen x xxxxxxxxxxxxx xxxxxx, xxxx xxx jej x xxxxxx xxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx výtěžku xxxxxxxxxxxxx xx katastrální xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxx dat x xxxxxx xxxxxxxx katastrálních xxxxxx podle xxxxxxxxxx xxxxxxxx stavu [§6 xxxx. 19 xxxxxxxx xxxxxxxx ze xxx 23. xxxxxx 1930, x. 64 Sb., xxxx se částečně xxxxxxxxx xxxxx XX, XXX x IV xxxxxx x xxxxxxxxxx xxxxxxxx x xxxx xxxxxx (xxxxxxxxxxxxx xxxxxx)]. Xxxxxx-xx xxxxxx xxxxxxxxxx xxxxxx xxxxxx návrh xx 31. října xxxxxxxxxx xxxx, xxxx xxx xxxxx xxxxxx;
2. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx hospodářství xx xxxx výrobní xxxxxxx (§8 odst. 2). Xxxxx nutno podati xxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx 31. xxxxx xxxxxxxxxx roku; xxxxxx xxxxxx xx xxxx lhůtě xxxxxxx xxxx vliv xx xxxxxxxx daně xx xxxxx xxx.
§30
Xxxxxxxx xxxxxxxxxxx daňovým xxxxxxx xxxxxxxx:
1. navrhovati xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx do xxxx xxxxxxx xxxxxxx (§8 xxxx. 2). Xxxxx xxxxx podati xxxxxxxx xxxxxxxxxx xxxxxx komisi xx 31. xxxxx xxxxxxxxxx roku; xxxxxx xxxxxx po xxxx xxxxx nemohou xxxx xxxx na xxxxxxxx xxxx za xxxxx xxx;
2. xxxxxxxxxxx x xxxxxxxx platností x xxxxxxxx podle §29 x. 1. Xxxxxxxxxx-xx xxxxxxx xxxxxxxxxx daňová xxxxxx o xxxxxx xx 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxxxx x něm xxxxxxxx xxxx XX. xxxxxxx;
3. xxxxxxxxxxx x konečnou xxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxx xxxxxxx xxxxxxx (§8 odst. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxx vliv xx xxxxxxxx xxxx xx xxxxx rok.
§31
Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx:
1. stanoviti xxxxxxx katastrální výtěžek xxxxxxxxxxx xx xxxxxxxxxxx xxxxx x případech, xxx xxx xxxxx xxxxxxxx z výkazu xxxxxxxx xxxxxxxxxxxxx xxxxxx; xxxxxxxxx-xx xxx xx 30. listopadu xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxx;
2. xxxxxxxxx xxxxxxxxx x Xxxxxxx xxxxx xxxxxxx xxxxxx xxxxx §9 xxxx. 1; nestanoví-li xx xx 30. listopadu xxxxxxxxxx xxxx, stanoví xx xxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxxxxxx xxxxx xxxx, xxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxx uvedených v §9 odst. 1 xxxxxxxx xxxxx než xxx xxxxxxxxx xxxxxxxxx xxxxxx;
3. xxxxxxxxxxx s xxxxxxxx xxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxx xxxxxxx (§8 xxxx. 2); nerozhodne-li xx 15. xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx míti xxxx xx xxxxxxxx xxxx xx xxxxx rok;
4. xxxxxxxxxxxxx výnosové xxxxxx xxxxxxxxxx xxxxxx a xxxxxxxxxx xxxxxxxx xxxxxx xxxxx sazeb zemědělské xxxx.
§32
Xxxxxxxx v zemědělských xxxxxxxx xxxxxxxx xx xxxxxx čestnou. Členové xxxxxxxxxxxx xxxxxxxx komisí xxxx povinni xxxxxxxxxxx xxxxx xxxxxx, xxxxxxxxx x xxxxx nejlepšího xxxxxx a xxxxxxx x zachovávati o xxxxxxx x xxxxxx xxxxxxxxx.
§33
Sídla xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx xxxxxx, xxxxx x xxxxx xxxxx xxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxx, xxxxx xxx x jednací xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx komisí x xxxxxx x xxxxxxxxx xxxxxx, x Úředním xxxxx.
Xxxxxxxxx x xxxxxxxxx xxxxxxxxxx
§34
(1) Xxx xxxxx xxxx býti uznána xx xxxxxxxxxxx xxxxxxxxxx xxxxx x xxxxxxx xxxxxxxxxx a x xxxxx xxxxxxxxxx xxxxx x jedné xxxx.
(2) Xxxx-xx xxxxxxxxxx x xxxx ze mzdy xxxxx xxxx xxxxxxxxxx xxxxx podle §7 xxxx daňová xxxxx xxxxx §9 zákona xx xxx 26. xxxxxx 1947, x. 109 Xx., x xxxx xx xxxx, xxxxxx xx býti xx xxxxx xxx xxxxxxx xxxxxxxxxx daň xxxxx §§13 xx 15.
§35
Ministr xxxxxxx xxxx
1. xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx daně jak xx do xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, tak xx xx xxxxxxx xxxxxx,
2. učiniti opatření x xxxxxxxx xxxxxxxxxxxxx x xxxxxxxx, xxx xx xxxxxxxxxx tohoto xxxxxx xxxxx xxxxxxxxxx,
3. xxxxxxx xxxxxxxx x xxxxxxxx dvojího xxxxxxx x případech, kde xx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx xxxxxxxx xxxxxxxxxx nebo xxxx xxxxxxxxx poměru, x
4. xxxxxxxxx vyhláškou v Xxxxxxx listě xxxxxx xxxxxxxxxx xxxxxxxxxx daně xx do xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxx právním xxxxxxx.
§36
(1) Xxxxxxxx x xxxxxxxxxx xxxx xx xxx 1947 jsou xxxxxxx podati xxxxxxx xxxxxxxxxx, kteří xxxxxxx xxxxxxxxx daňové povinnosti, x xx xx 30. xxxxxx 1948.
(2) Xxxxxxxxxx daň za xxx 1947 jest xxxxxxx ve xxxx xxxxxxxx xxxxxxxxx; xxxxx xxxxxxx do 30. xxxxxx 1948 a xxxxx do 30. xxxx 1948.
§37
(1) Xxxxxx, xx xxxxxxx xxxxxxx x xxxxxxx zemědělského hospodářství, xxxxx je xxxxxxxxx xxxxxxxxxx daně, xxxx xxxxxxxxx berním rokem 1948, xxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx x xxxxxxxxx xxxx xxxxxxxxx podle zákona x xxxxxxx xxxxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx.
(2) Xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx jest xxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx berním rokem 1948 xxxxxxxxx pozemkové xxxx xxxxx zákona x xxxxxxx xxxxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx. Jsou-li xxxxxxxxxxxxx, xxxxxxx pachtovné xxxxxxx xxxx xxxxx xxxxx XX xxxxx xxxxxx.
(3) Xxxxx xx xxx 21. února 1946, č. 31 Sb., x xxxx x xxxxxx, se xxxxxxxxxx xxxxxxxxx rokem 1947 na xxxxxx, xxxxx přijaly osoby xxxxxxxxxxx xxxxxxxxxx dani xx 31. prosinci 1946 xx dodávky x xxxxxx xxxxxxxxx x xxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx i xx cenu vlastní xxxxxxxx předmětů xxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxxxx hospodářství. Úplaty x xxxx uvedené x xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx části první, xxxxxx X xxxxxxxx xxxxxxxx xx xxx 29. xxxxxx 1941, x. 297 Sb., x xxxxxxxxxx xxxxxxxxxxxx xxx xxxxx daňové x provozní. Xxxxxxxxxxxxxx xxxxxxxxxx §2 xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx.
(4) Xxxx xxxxxxxxxx xxxxxxxx (základem xxxx xxxxxxxxx) podle zákona xx xxx 31. xxxxx 1947, č. 185 Sb., x mimořádné xxxxxxxxxxx xxxxx a x xxxxxxxxx xxxxx x xxxxxxxxxx xxxxxxxxx xx xxxxxxx, x xxxx xxxxxxxxxxxxx zemědělské xxxx xx xxxxxx xxxxxx (xxxxxx), xxxxx xx xxx x xxxxxx xxxx xxxxxxxx xxxx xxxxxxxxx (xxxxxxxx xxx xxxxxxxx daně xxxxxxxxx), xxxxx dotčené osoby xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx jednorázová xxxxx xxxxx §3 odst. 1 xxxx. x) xxxxxx x. 185/1947 Xx. xxxxxx xx x xxxxxx případech x z xxxx, xxxxx xx xxxxxxxx xx důchod zjištěný xxxxx předchozí xxxx, xxxxx xxxxxxxxx xxx xxxxxxxx dani xxxxxxxxx.
§38
(1) Xxxxx ze xxx 19. xxxxx 1946, č. 30 Sb., o xxxx xxxxxx xxxxxxxxxxxxxxxx xxxxx x oboru xxxxxxxxx xxxx x xxxxxxxx xxxxxxxxxx xxxxxxxx, xx doplňuje xxxxx:
1. x §41 odst. 5 prvé xxxx xx xxxxxxxx za xxxxx "... platiti xxx x obratu", xxxxx xxxxx "xxxx xxxxxxxxx xxxxxxxxxx xxxx",
2. §41 xxxx. 6 xx xxxxxxxx xxxxx - xxxxx - xxxxx xxxxxx xxxxx" "Xxxxxxxxxx předcházejících xxx xx xxxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x když xxxxxxxxx také xxxxxxx xxxxxxxxx, xxxxxxxxxx nebo xxxxxxxxxx."
(2) Xxxxx xx xxx 14. dubna 1920, č. 262 Xx., x xxxx x xxxx, xx xxxxx xxxxxxxx xxx xxxxxxxx x doplňujících, xx xxxxxxxx xxxxx:
1. x §1 xxxx. 2 xxxx větě xx zařazují za xxxxx "... xxxxxxx xxx z obratu" xxxxx xxxxx "xxxx xxxxxxxxx xxxxxxxxxx xxxx",
2. §1 odst. 3 xx xxxxxxxx další - xxxxxxx - xxxxx xxxxxx xxxxx: "Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx nevztahují xx xxxxx podléhající zemědělské xxxx, i xxxx xxxxxxxxx xxxx živnost xxxxxxxxx, uzenářskou nebo xxxxxxxxxx."
§39
(1) Sazba xxxxxxxxx xxxx podle §105 xxxx. 1 xxxxxx x xxxxxxx xxxxxx xx xxxxxxx počínajíc xxxxxx xxxxx 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxx katastru jsou xxxxxxx oznámiti do 60 dnů xxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx, které xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, jež je xxxxxxxxx xxxxxxxxxx daně. Xxxx xxxxxxxx xxxx x xxxxxx podání xxxxxxx ministerstvo financí.
(3) Xxxxxxxxxx §327 xxxx. 1 xxxx xxxxx xxxxxx x přímých xxxxxx xx xxxxxxx; xxxxxxx se ho xxxxxxxxx xxx vyměření xxxxxxxxx xxxx na xxxxx xxx 1947.
§40
X případech xxxxx xxxxxxx xxxxxxxxxxxx platí xxxxxxx ustanovení xxxxxx x přímých xxxxxx, xx xxxxx xxxxxxxx xxx měnících a xxxxxxxxxxxx; xxxxx jde x xxxxxxxx x xxxxxxxx, xxxxx xxxxxxx xxxxxxxxxx xxxxxx č. 31/1946 Sb.
§41
Xxxxx xxxxx xxxxxx xxxxxxxxx xxxx vyhlášení; xxxxx xxxx xxx xxxxxxxxxxx daň xx xxxx xx xxx 1947; provede xxx xxxxxxx financí.
Dr. Beneš x. x.
Xxxxxxxx x. x.
Xx. Xxxxxxxx v. x.
Tabulka zemědělské xxxx xxx xxxxxxxxx oblast
| Při 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 Xxx: | |||||
| 1 | - | - | 80 | 80 | 90 | 90 |
| 2 | 210 | 230 | 240 | 260 | 270 | 280 |
| 3 | 350 | 400 | 440 | 470 | 500 | 530 |
| 4 | 510 | 580 | 630 | 690 | 740 | 790 |
| 5 | 640 | 760 | 860 | 940 | 1.010 | 1.070 |
| 6 | 800 | 950 | 1.060 | 1.170 | 1.270 | 1.370 |
| 7 | 950 | 1.120 | 1.290 | 1.430 | 1.550 | 1.670 |
| 8 | 1.080 | 1.320 | 1.510 | 1.670 | 1.830 | 1.980 |
| 9 | 1.220 | 1.500 | 1.720 | 1.930 | 2.130 | 2.310 |
| 10 | 1.370 | 1.680 | 1.950 | 2.210 | 2.430 | 2.630 |
| 11 | 1.500 | 1.860 | 2.190 | 2.470 | 2.730 | 2.990 |
| 12 | 1.630 | 2.060 | 2.420 | 2.740 | 3.050 | 3.330 |
| 13 | 1.750 | 2.250 | 2.650 | 3.030 | 3.370 | 3.700 |
| 14 | 1.890 | 2.430 | 2.900 | 3.310 | 3.700 | 4.070 |
| 15 | 2.030 | 2.620 | 3.140 | 3.600 | 4.040 | 4.440 |
| 16 | 2.170 | 2.820 | 3.380 | 3.900 | 4.380 | 4.850 |
| 17 | 2.300 | 3.020 | 3.630 | 4.210 | 4.740 | 5.270 |
| 18 | 2.430 | 3.220 | 3.900 | 4.500 | 5.120 | 5.690 |
| 19 | 2.550 | 3.410 | 4.160 | 4.840 | 5.500 | 6.140 |
| 20 | 2.690 | 3.610 | 4.410 | 5.180 | 5.890 | 6.620 |
| 21 | 2.830 | 3.830 | 4.690 | 5.520 | 6.320 | 7.090 |
| 22 | 2.970 | 4.040 | 4.980 | 5.860 | 6.750 | 7.590 |
| 23 | 3.110 | 4.250 | 5.270 | 6.240 | 7.170 | 8.120 |
| 24 | 3.240 | 4.450 | 5.560 | 6.630 | 7.650 | 8.650 |
| 25 | 3.380 | 4.670 | 5.850 | 7.000 | 8.130 | 9.210 |
| 26 | 3.510 | 4.910 | 6.190 | 7.400 | 8.610 | 9.800 |
| 27 | 3.660 | 5.150 | 6.510 | 7.830 | 9.110 | 10.390 |
| 28 | 3.800 | 5.380 | 6.840 | 8.260 | 9.650 | 11.000 |
| 29 | 3.950 | 5.610 | 7.160 | 8.680 | 10.190 | 11.670 |
| 30 | 4.100 | 5.850 | 7.520 | 9.130 | 10.720 | 12.320 |
| 31 | 4.240 | 6.120 | 7.890 | 9.620 | 11.320 | 12.990 |
| 32 | 4.380 | 6.380 | 8.260 | 10.090 | 11.910 | 13.720 |
| 33 | 4.530 | 6.650 | 8.630 | 10.570 | 12.520 | 14.460 |
| 34 | 4.690 | 6.920 | 9.010 | 11.080 | 13.140 | 15.190 |
| 35 | 4.850 | 7.180 | 9.420 | 11.620 | 13.810 | 15.990 |
| 36 | 5.020 | 7.470 | 9.830 | 12.150 | 14.470 | 16.800 |
| 37 | 5.180 | 7.770 | 10.250 | 12.690 | 15.140 | 17.600 |
| 38 | 5.340 | 8.070 | 10.660 | 13.250 | 15.850 | 18.460 |
| 39 | 5.510 | 8.360 | 11.100 | 13.850 | 16.590 | 19.350 |
| 40 | 5.670 | 8.660 | 11.560 | 14.440 | 17.330 | 20.240 |
| 41 | 5.830 | 8.960 | 12.020 | 15.030 | 18.070 | 21.150 |
| 42 | 6.020 | 9.300 | 12.480 | 15.660 | 18.890 | 22.130 |
| 43 | 6.200 | 9.630 | 12.940 | 16.320 | 19.700 | 23.110 |
| 44 | 6.390 | 9.970 | 13.460 | 16.980 | 20.510 | 24.090 |
| 45 | 6.570 | 10.300 | 13.970 | 17.630 | 21.360 | 25.140 |
| 46 | 6.750 | 10.630 | 14.480 | 18.320 | 22.250 | 26.220 |
| 47 | 6.940 | 10.980 | 14.990 | 19.050 | 23.140 | 27.290 |
| 48 | 7.120 | 11.360 | 15.520 | 19.770 | 24.040 | 28.400 |
| 49 | 7.310 | 11.730 | 16.090 | 20.490 | 24.990 | 29.570 |
| 50 | 7.520 | 12.110 | 16.660 | 21.240 | 25.970 | 30.740 |
| Xxx xxxxxxx xxxxxx všech xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx xx 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 Kčs | 40 Xxx | 45 Xxx | 50 Xxx | 55 Xxx | 60 Xxx |
| x xx | xxxx xxxxxxxxxx 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 xxxxxxx xxx 50 xx xxxx zemědělská daň xx xxxxx xxxxx xxxxxx Xxx: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxx xxxxxx
| Xxx celkové výměře | při xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 65 Xxx | 70 Xxx | 75 Xxx | 80 Xxx x xxxx |
| x xx | xxxx xxxxxxxxxx daň Xxx: | |||
| 1 | 120 | 130 | 130 | 130 |
| 2 | 370 | 390 | 400 | 410 |
| 3 | 690 | 720 | 740 | 760 |
| 4 | 1.070 | 1.100 | 1.130 | 1.170 |
| 5 | 1.490 | 1.540 | 1.590 | 1.640 |
| 6 | 1.920 | 2.000 | 2.070 | 2.150 |
| 7 | 2.400 | 2.490 | 2.570 | 2.670 |
| 8 | 2.900 | 3.020 | 3.130 | 3.240 |
| 9 | 3.410 | 3.550 | 3.700 | 3.840 |
| 10 | 3.960 | 4.130 | 4.300 | 4.460 |
| 11 | 4.510 | 4.730 | 4.940 | 5.150 |
| 12 | 5.140 | 5.380 | 5.610 | 5.840 |
| 13 | 5.760 | 6.060 | 6.350 | 6.640 |
| 14 | 6.470 | 6.800 | 7.110 | 7.440 |
| 15 | 7.170 | 7.560 | 7.950 | 8.320 |
| 16 | 7.960 | 8.390 | 8.800 | 9.240 |
| 17 | 8.740 | 9.240 | 9.740 | 10.220 |
| 18 | 9.610 | 10.160 | 10.690 | 11.250 |
| 19 | 10.490 | 11.110 | 11.740 | 12.350 |
| 20 | 11.440 | 12.140 | 12.800 | 13.500 |
| 21 | 12.430 | 13.180 | 13.960 | 14.720 |
| 22 | 13.170 | 14.320 | 15.140 | 16.000 |
| 23 | 14.560 | 15.460 | 16.420 | 17.340 |
| 24 | 15.690 | 16.720 | 17.720 | 18.760 |
| 25 | 16.890 | 17.970 | 19.120 | 20.230 |
| 26 | 18.110 | 19.350 | 20.550 | 21.780 |
| 27 | 19.430 | 20.730 | 22.070 | 23.400 |
| 28 | 20.760 | 22.220 | 23.640 | 25.090 |
| 29 | 22.200 | 23.730 | 25.290 | 26.860 |
| 30 | 23.650 | 25.340 | 27.000 | 28.700 |
| 31 | 25.190 | 26.990 | 28.800 | 30.630 |
| 32 | 26.780 | 28.710 | 30.660 | 32.620 |
| 33 | 28.430 | 30.520 | 32.600 | 34.730 |
| 34 | 30.160 | 32.370 | 34.620 | 36.860 |
| 35 | 31.900 | 34.320 | 36.680 | 39.070 |
| 36 | 33.780 | 36.290 | 38.820 | 41.310 |
| 37 | 35.660 | 38.360 | 40.970 | 43.580 |
| 38 | 37.630 | 40.420 | 43.170 | 45.880 |
| 39 | 39.620 | 42.550 | 45.380 | 48.220 |
| 40 | 41.640 | 44.670 | 47.640 | 50.560 |
| 41 | 43.690 | 46.840 | 49.900 | 52.950 |
| 42 | 45.750 | 49.030 | 52.210 | 55.340 |
| 43 | 47.850 | 51.240 | 54.530 | 57.720 |
| 44 | 49.960 | 53.470 | 56.830 | 60.090 |
| 45 | 52.110 | 55.700 | 59.130 | 62.440 |
| 46 | 54.260 | 57.920 | 61.410 | 64.790 |
| 47 | 56.400 | 60.140 | 63.680 | 67.100 |
| 48 | 58.540 | 62.330 | 65.930 | 69.400 |
| 49 | 60.670 | 64.530 | 68.170 | 71.660 |
| 50 | 62.780 | 66.690 | 70.380 | 73.910 |
| Xxx celkové výměře xxxxx pozemků xxx 50 xx činí xxxxxxxxxx daň za xxxxx xxxxx xxxxxx Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Xxxxxxx zemědělské xxxx xxx xxxxxxxxxxx oblast
| Při xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Kčs | 25 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Kčs: | ||||
| 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 |
| Při celkové xxxxxx xxxxx pozemků xxx 50 xx xxxx zemědělská xxx xx xxxxx další xxxxxx Xxx: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Xxxxxxx xxxxxxxxxx xxxx xxx obilnářskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 30 Xxx | 35 Kčs | 40 Kčs | 45 Xxx | 50 Kčs |
| v 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 xxxxxx všech xxxxxxx nad 50 xx xxxx zemědělská xxx xx xxxxx xxxxx xxxxxx Xxx: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 55 Xxx | 60 Xxx | 65 Xxx | 70 Xxx a xxxx |
| x xx | xxxx zemědělská xxx Kčs: | |||
| 1 | - | - | 70 | 70 |
| 2 | 240 | 240 | 250 | 250 |
| 3 | 450 | 460 | 480 | 490 |
| 4 | 670 | 700 | 720 | 750 |
| 5 | 950 | 980 | 1.010 | 1.040 |
| 6 | 1.210 | 1.260 | 1.310 | 1.360 |
| 7 | 1.510 | 1.570 | 1.630 | 1.680 |
| 8 | 1.800 | 1.880 | 1.960 | 2.040 |
| 9 | 2.140 | 2.230 | 2.320 | 2.400 |
| 10 | 2.460 | 2.560 | 2.670 | 2.790 |
| 11 | 2.800 | 2.940 | 3.060 | 3.180 |
| 12 | 3.160 | 3.300 | 3.440 | 3.580 |
| 13 | 3.500 | 3.680 | 3.850 | 4.020 |
| 14 | 3.890 | 4.080 | 4.270 | 4.440 |
| 15 | 4.270 | 4.470 | 4.690 | 4.920 |
| 16 | 4.650 | 4.910 | 5.160 | 5.400 |
| 17 | 5.080 | 5.360 | 5.620 | 5.890 |
| 18 | 5.510 | 5.800 | 6.130 | 6.440 |
| 19 | 5.950 | 6.310 | 6.650 | 6.980 |
| 20 | 6.430 | 6.810 | 7.170 | 7.560 |
| 21 | 6.910 | 7.320 | 7.750 | 8.170 |
| 22 | 7.410 | 7.890 | 8.340 | 8.750 |
| 23 | 7.950 | 8.450 | 8.930 | 9.450 |
| 24 | 8.490 | 9.020 | 9.590 | 10.130 |
| 25 | 9.040 | 9.660 | 10.240 | 10.820 |
| 26 | 9.640 | 10.290 | 10.910 | 11.580 |
| 27 | 10.240 | 10.930 | 11.640 | 12.340 |
| 28 | 10.850 | 11.630 | 12.370 | 13.120 |
| 29 | 11.520 | 12.330 | 13.120 | 13.960 |
| 30 | 12.190 | 13.040 | 13.940 | 14.800 |
| 31 | 12.860 | 13.830 | 14.750 | 15.680 |
| 32 | 13.600 | 14.600 | 15.580 | 16.610 |
| 33 | 14.350 | 15.390 | 16.480 | 17.550 |
| 34 | 15.090 | 16.250 | 17.380 | 18.530 |
| 35 | 15.890 | 17.110 | 18.300 | 19.550 |
| 36 | 16.710 | 17.970 | 19.290 | 20.580 |
| 37 | 17.530 | 18.920 | 20.270 | 21.660 |
| 38 | 18.390 | 19.860 | 21.290 | 22.790 |
| 39 | 19.300 | 20.810 | 22.370 | 23.910 |
| 40 | 20.200 | 21.840 | 23.450 | 25.110 |
| 41 | 21.120 | 22.870 | 24.570 | 26.340 |
| 42 | 22.120 | 23.910 | 25.750 | 27.570 |
| 43 | 23.110 | 25.020 | 26.930 | 28.890 |
| 44 | 24.100 | 26.160 | 28.140 | 30.230 |
| 45 | 25.180 | 27.290 | 29.430 | 31.560 |
| 46 | 26.260 | 28.480 | 30.720 | 33.000 |
| 47 | 27.350 | 29.720 | 32.030 | 34.460 |
| 48 | 28.490 | 30.950 | 33.430 | 35.910 |
| 49 | 29.670 | 32.230 | 34.830 | 37.440 |
| 50 | 30.860 | 33.570 | 36.240 | 38.980 |
| Při xxxxxxx xxxxxx všech pozemků xxx 50 ha xxxx zemědělská daň xx xxxxx xxxxx xxxxxx Xxx: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Xxxxxxx zemědělské xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx výměře | při xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Kčs | 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 xx xxxx xxxxxxxxxx xxx xx xxxxx další xxxxxx Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx zemědělské xxxx xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 25 Kčs | 30 Xxx | 35 Xxx | 40 Xxx x xxxx |
| x xx | xxxx 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 xxxxxx všech xxxxxxx nad 50 xx xxxx xxxxxxxxxx xxx xx každý xxxxx xxxxxx Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Tabulka zemědělské daně xxx xxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Kčs | 20 Kčs | 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 všech xxxxxxx xxx 50 xx xxxx xxxxxxxxxx xxx za xxxxx xxxxx xxxxxx Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx xxxxx pozemků | při xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | Xxx xxxxxxx xxxxxx xxxxx xxxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||
| x ha | 35 Xxx | 40 Xxx a xxxx | x xx | 35 Kčs | 40 Xxx x více |
| činí xxxxxxxxxx xxx Xxx: | xxxx xxxxxxxxxx xxx Kčs: | ||||
| 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 | Při xxxxxxx xxxxxx xxxxx xxxxxxx xxx 50 xx xxxx | ||
| 25 | 4.630 | 5.050 | xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Kčs: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Právní xxxxxxx č. 49/1948 Xx. xxxxx xxxxxxxxx xxxx 14.4.1948.
Ke xxx xxxxxxxx xxxxxx xxxxxxx xxxxx xxxxx x xxxxxxxxx.
Xxxxxx xxxxxxx x. 49/1948 Xx. xxx zrušen xxxxxxx xxxxxxxxx č. 77/1952 Sb. s xxxxxxxxx xx 22.12.1952.
Znění xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxx xxxxxxxx předpisů x xxxxxxxx není xxxxxxxxxxxxx, xxxxx xx xxxx xxxxxx xxxxxxxxx xxxxx xxxxx uvedeného xxxxxxxx xxxxxxxx.