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 Národní shromáždění xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xx xxxxx xxxxxx:
Xxxxxx povinnost
§1
(1) Xxxxxxxxxx xxxx podléhají xxxxxxx xxxxx, xxxxx provozují xx xxxxxxx xxxx xxxxxxxxxx hospodářství až xx xxxxxx xxxxxxxx xxxxxxx xxxxxxx s xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx účet xxxxxxxxxx xxxxxxx xxxxx, xxxxxxx xxxxxxxxxx dani xxx, xxxxxxx-xx x xxx xxxxxx x xxxx xxxxx xxxxxxxxxx xxx xxxxx, pokud xxxxxxx - jsouc x xxxxxxxxxxx hospodářství plně xxxxxxxxxx - xx xxxxxxx xxxxx. Xxxx xxxxxxxx xxxxxx xxxx xxxxxxx u xxxx xx 21 xxx xxxx x u xxxx, xxxxx x xxxxxxxxxxx hospodářství nemohou xxxxxxxxx xxx stáří, xxxxx, xxxxxxxxxx nebo xxxxxxxxxx veřejné xxxxxx, xxxxx xxxx xxx x xxxxxxxxxxxxxx poměru.
(3) Xxxxxxxxx-xx zemědělské hospodářství xxxx více xxxxxxxxx xxxx xxxxxxxx xx xxxxxxx xxxx (xx xx. xxxxxxx), xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. Xxx xxx xxxx xxxx xxxxxxx x xxxxx xxxxxxxx stanovená x xxxxxxxx 2; xxxxxxx xxx xxxxxxxxx xxxxx xxxxxxx. X xxxxxxx (xxxxx x xxxxxx) se xxxxxxxxxxx, xxxxxx-xx xxxxx xxxxxxxxx, xx zemědělské xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx účet.
(4) Neodevzdaná (xxxxxxxxxxx) xxxxxxxxxxx xx xxxxxxxx xxx, xxxx xx xxxxxxxxxx byl xx živu.
§2
(1) Xxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxx všech xxxxxxxxxxx xxxxxxxx x xxxx, xxxxx xxxxx xxxxxxxxxxx xxxxx x xxxxxx xxxxxx zemědělství, xxxxxxxxx nebo xxxxxxxxxxxx xxxx xxxxxxxx xxxxx, x xxxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxx x xxxxxxxxx vkladů.
(2) Xxxxxxxxx-xx xxxxx xxxxxxx x §1 dvě nebo xxxx zemědělských xxxxxxxxxxxx, xxxxxxxx xx xxxxxxx xx jedno xxxxxxxxxx xxxxxxxxxxxx.
§3
K xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx patří xxx:
1. xxxxxxxx xxxxxx, xxxxx xx xxxxxxxx na xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx a pokud xxxxxx výroba xxxx xxxxxxxxx x převážně xxxxxxxxxxx samostatnými xxxxxxxxxxxx xxxxxxx (xxxxxx, xxxxx, xxxxxxxxx, xxxxxxxx, xxxxxxxx, xxxxxxxxx x xxx.) xxxx x daném xxxxxxx není xxxxxxxxxxx xx xxxxxxxxxxxx v xxxxxxxxxxx xxxxxx (v xxxxxxxxxx, sýrárnách, xxxxxxxxx, xxxxxxxxxxxx, xxxxxxxxxxxxx xxxxxxx x xxx.);
2. dobývání xxxxxxxx parifikační xxxx, xxxxx xxxxxxxxx k xxxxxxx xxxxxxxxxx, za xxxxxxxx xxxxxxxxx xxx x. 1;
3. xxxxxx xxxxxxx xxxxxxxxx zemědělského xxxxxxxxxxxx, xxxxxxxxx xxxxxx x xxxxxxx, provozovaný xx xxxxxxxxxxxx x xxxxxxxxxx nebo skladištích xxxxxx xxxxxxxxxx a xxxxxxxx k xxxxxxxxx xxxxx;
4. vedlejší xxxxxxxxxx (xxxxxxxxxxx, xxxxx za xxxx, tření xxx x xxx.), provozovaná xxxxxx xxxxxxxxxxxxx x xxxxxxx xx živnostensku.
§4
Xxxxxxxxxxx, xxx xx xxxxxxxxxx xxxxxxxxxxxx provozuje xx půdě vlastní, xxxxxxxxxx xx převzaté xx xxxxxxxxxxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx 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 neuzavřeným xxxxxx xxxxx, xxxxxxxxx xxxxxxxxxx xxxx xxx, xxxx xx xxx xxxxxxxxxx xxxxxxxxxxxx provozovali xxxxxxxxxx xx xxxxxxx xxxx.
§6
Xxxxxxxxx xxxxxx
Xxx se xxxxxxxx xxxxxxxxxx xx xxxxx kalendářní xxx xx xxxx xxxxxxxx.
Daňové sazby
§7
(1) Xxx xx xxxxxxxx částkou xxxxxxxx x tabulkách xxxxxxxxxxx x xxxxxx xxxxxx.
(2) Xxx xxxxxxxxx xxxx xxxx rozhodné:
1. xxxxxxx xxxxxx (xxxxxxxx, xxxxxxxxxx, xxxxxxxxxxxx xx xxxxxxxxxxx), xx xxxxx xxxx zemědělské xxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxx, a
2. xxxxxxx xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx výtěžkem x xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx 30. xxxxxx xxxxxxxxxx xxxx.
§8
(1) Pro xxxxxxxx, xx xxxxx xxxxxxx xxxxxxx leží zemědělské xxxxxxxxxxxx, platí xxxxxx xxxxxxxx, jimiž se xxxxxx zemědělské xxxxxxx xxxxxxx.
(2) Xxxxxxxxxx xxxxxxxxxxx xxxxx, po případě xxxxxxxxxx zemědělská xxxxxxxxxxxx, xxxxx xxxx xxxx xxxxxxxxx (§31 x. 3 a §30 x. 3) xx xx xxxxxxx xxxxxxx, xxxxxx výrobním podmínkám xxxx xxxxxxxxxxxxx území, xx případě xxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxxxxxx xxxxxxxx.
§9
(1) Při xxxxxxxxx xxxxxxx xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxx, xxxxxx xxxx xxxxxxx, nebo xxxxxxxxxx xxxxxxxxxxxx (zelinářskému x xxxxxxxxx), xxxxxxxxxxx, ovocnictví x rybnikářství násobkem, xxxxx xx xxxxxxx xxxxxxxx xxxxxxxx x §31.
(2) Průměrný katastrální xxxxxxx xx zjistí, xxxx-xx xx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx jejich xxxxxxxxx xxxxxxx x hektarech.
(3) Xxx xxxxxxxxx xxxxxxx xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx x jejich xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx x x xxxx xxxxxx ladem.
§10
(1) Xxx xx xxxxxxxxx xxxxx, činí-li x xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxx 15 % xxxxxxx xxxxxx xxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxx.
(2) Xxxxxxxx xxx xxxxxxx xxxx xxxxx odstavce 1 vyhlásí ministr xxxxxxx x Xxxxxxx xxxxx.
§13
(1) Xxxxxxxxxxx xxxxxxxx x §1 xxxx. 2 xx xxx xxxxx:
1. o 480 Xxx na xxxxxxx xxxxx dvojice založené xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx,
2. o 480 Xxx xx xxxxx xxxx,
3. x 540 Xxx na xxxxx xxxx,
4. x 600 Xxx na xxxxx x na xxxxx xxxxx xxxx a
5. x 480 Kčs xx xxxxxxx x xxxxxx.
(2) Xxxxx xxxxxxxx 1 se xxxxxxxx:
x) x xxxxxxx xxxxx xxxxxxx x x xxxxxxxxxxx dětí xxx x xxx, xxxxx xxxx x xxxxxxxxxxx xx spotřebním společenství, x
x) x zletilých xxxx x x xxxxxx k xxx, xxxxx xxxx x xxxxxxxxxxxx xxxxxxxxxx.
(3) Xxxxxx xxxx xxxx posuzují xx xxx xxxxxxx, xxxxxxxxxx, xxxxxxxxxx a xxxxxxxxx.
(4) Stejně jako xxxx xx posuzují xxx xxxxxxxxx xxxxxxxxxx, xxxxxxxxx xxxxxxx x xxxxxxxxx xxxxxx xxxxxxxxxx xxxx jeho xxxxxxxx (xxxxxxx), jsou-li x xxxx xxxxxxxxxx.
(5) Xxxxxx xxxx rodiče xx xxxxxxxx xxx xxxxxxxxx, xxxxxxxxx xxxxxx, xxxxxxxx, xxxxxx, snachy, xxxxx x tchýně xxxxxxxxxx xxxx xxxx manželky (xxxxxxx), xxxx-xx x xxxx xxxxxxxxxx.
(6) Stejně xxxx rodiče xx xxxxxxxx xxx zletilí xxxxxxxxxx, zletilí synovci x zletilé xxxxxx xxxxxxxxxx xxxx jeho xxxxxxxx (manžela), xxxx-xx xxxxx xxxxxxxxx x x xxxx xxxxxxxxxx.
(7) Xxxxx, na které xx poplatníku xxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxx, označují xx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx.
(8) Příslušník domácnosti xxxx x xxxxxxxxxxx xx spotřebním xxxxxxxxxxxx, xxxxx-xx xx xxxx xxxxxxx xxxxxxx x xxxxx xxxxxxxxxx x xxxxxxxx z xxxxxx xxxxxxxxxx. Xxxxxxxxx společenství xxxx xxxxxxxxx přechodným xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx. Táž osoba xxxx xxxx xxxx xxxxxx za příslušníka xxxxxxxxxx xxxxx x xxxxxxx xxxxxxxxxx.
(9) Xxxxxxxxxx xxxxxxxxxx xx v xxxxxxxxxxxx zaopatření, poskytuje-li xxxx xxxxx-xx xx xxxxxxxxx xxxxxxxx byt, xxxxxx x ošacení. Xxxxxxxxxxx xx rozumí xxx poskytování xxxxxxx. X xxxxxxxxxx xxxxx, xx-xx xxxxxxxxxx - xxxxxxxxx xxxxxxxxx - xxxxxxx xxxxxx, xxxxxxxxxxx x jeho xxxxxx.
(10) Xxxxxxxxxxx svobodným, ovdovělým, xxxxxxxxxxx xxxx těm, xxxxx xxxxxx trvale x xxxxxxxx (xxxxxxxxx) xx xxxxxxxx xxxxxxxxxx, xxxxx xx xxx x 480 Kčs, xxxx-xx xxxxx xx xxxxxxx xxxx podle xxxxxxxx 1 č. 2.
(11) Xxxxxxxxxxx, xxxxx xxxxxxxxx xxxxxxx xxx xxxx, x. x. xxxx xx v xxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxx roku, xxxxx se xxx x 480 Xxx, xxxxxx-xx xxxxx xx xxxxxxxx téže xxxxx xxxxx částky z xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xx xxxxxxxxxx xxxx xxxxxxx, xxxxxxxx se xxxx xxxxx xxxxxxx xxxxxx xxxxxxx, xxxxxxxxx xxxx xxxxxx xxxxxxxxx.
§14
Xxxxxxxxx-xx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx (§1 xxxx. 2)
x) xxxxxxx invalidé x xxxxx nebo xxxxx xxxxxxx války, xxxxx mají xxxxx xx zaopatřovací xxxxxxx xx xxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxx xxxx těla,
b) vojenští (xxxxxxxxx) xxxxxxxx a xxxxxxx xxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxx xxxxxx xxxx těla xxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxx pokladny xxxx podle předpisů x veřejnoprávním xxxxxxxxx xxxxxxxxx, xxxx
x) jiné xxxxx xxxxxxx nebo xxxxxxx vadné (xx xx. xxxxxxxx, xxxxxxxxx x pod.), xx xxxxxxx xxxxxxxxxx, xx xxxxx xxxx odkázáni xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx duševně xxxxx,
xxxxx xx xxx daň xxx xxxxxx invalidity xx 20 % xx xx 44 % xxxxxx x 480 Xxx x xxx xxxxxx xxxxxxxxxx xxxx 44 % x 960 Kčs. Xxx tom se xxxxxxxxxxx, xx stupeň xxxxxxxxxx x xxxxxxxx, xxxxxxxxxxxx xxxxxxx x xxxxxxxxxxxxxxx důchodového xxxxxxxxx, xxxxxxxxx 44 %.
§15
Xxxxxxxxx-xx zemědělské hospodářství xxxx jednotlivé xxxxxxx xxxxx (§1 odst. 2) vdova nebo xxxxxxxxx sirotci po xxxxxxx xxxxxxxxxxx (xxxxx xx xxx 24. xxxxxxxx 1919, x. 462 Xx., x xxxxxxxxxxxx xxxx legionářům) x xxxxxxxxxxxxx národního xxxx xx xxxxxxxxxx (xxxxx ze xxx 19. xxxxxxxx 1946, č. 255 Sb., o příslušnících xxxxxxxxxxxxxx armády x xxxxxxxxx x x xxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx boje xx xxxxxxxxxx), xx xxxxxxx xxxxxxxx xxxxxxxx a xxxxxxx, xxxxxx nebo xxxxxxxxx persekuce, sníží xx jim xxx x 480 Xxx.
§19
Xxxxx xx xxxx
(1) Xxx xx přiměřeně xxxxx xxx zvláštní xxxxxx, které poplatníka (§1 xxxx. 2) xxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx xxxx xxxxx §§13 až 15.
(2) Xx xxxxxx xxxxxxxx poměry dlužno xxxxxxxxx xxxxxxxxxxx xxxxxx, x nimž xx xxxxxxxxx právně xxxxxxx, xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx x xxxxx xxxxxxxxx xxxx sestupné nebo x xxxxx xxxxxxx xx xxxxxxx stupně x xxxxxxxxxxx xxxx xxxxxxxxxxxx do xxxxxxx xxxxxx, xxxxxxxx xxxxxx xxxxxxxxxx nebo xxxxxxxxxxx xxxx xxxxxxxxxx a xxxxxxx xxxxxxx.
(3) Xxxxxxx xx xxxxx xxx xxxxxxxxxxx xxxxxxxx x §1 xxxx. 3, xxxx-xx xxxxxxxx uvedené x xxxxxxxxxx 1 x 2 splněny x xxxx, xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx na vlastní xxxx.
(4) Směrnice xxx xxxxxxxxx xxxxxxxxx slevy xxxxxxx xxxxxxx financí x Xxxxxxx listě.
(5) X slevu xxxxx xxxxxx v xxxxxxxx.
Počátek x konec xxxxxx povinnosti
§20
(1) Xxxxxxxxxx, xxxxx začali xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx počínajíc xxxxx, x němž xxxxxxxxxx xxxxxxxxxxxx xxxxxx provozovati. Xxx xx xxxx xxxxxxxx, xxxxxxxx xxxxx 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx.
(2) Xxxxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxx xxxxx, x němž xxxxxxxxxx xxxxxxxxxxxx přestali xxxxxxxxxxx. Xxx xx xxxx xxxxxxxx, xxxxxxxx již 30. xxxxxx xxxxxxxxxx xxxxxxxxxxxx neprovozovali.
(3) Jestliže xxxxxxxxxxx xxxxxxxxxxxx hospodářství xxxx xxxxx xxxx xxxxxxxxx xxx, xx xxxxxx xxxxxxxxxxxxxxxxx pozemků xxxxxxxxxxx 50 xx, xxxxx xx xxxxxxxxx xxxxxxxxxxx daní ještě xx xxx xxx, x xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx.
§21
(1) Xxx xxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx hospodářství, xx xxxxxxx ohlásiti to xxxxxxxxx xxxxx xxxxxx xx 30 dnů. Xxxxxxxxx xxxx povinni xxx xxxxxxxx, x xx do 30 xxx xx xxxxxxxxx (xxxxxxxxx) xxxxxxxxxxxx.
(2) Xxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxx, xxxxxxxxx-xx xxxxxxxxx xxxxxxxx xxxxxxxxx činu, xxxxxxxxxx pokutou do 5.000 Xxx, x xx x xxxxxxxx.
§22
Xxxxxxxxx xxxx
(1) Xxxxxxxxx xx xxxxxxx si xxx sám vypočísti x xxxxxxxxx xx xxxxxxxxxxx bernímu xxxxx xx 31. xxxxx xx uplynutí xxxxxxxxxx xxxx.
(2) Xxxxxx-xx daň xxxxxxxxx xxxx, xx xxxxxxx xxxxxxx, činí-li xxxxxxxxxx xxxx xxx 2.000 Xxx, xxxxxxxxx 2 % xxxxxxxx x xxxxxxxx x xxxxxxxxxx x 31. xxxxx, 30. xxxxx, 31. xxxxxxxx x 31. říjnu.
§23
Xxxxx x poplatníkem xxxxxxxx x §1 xxxx. 3, xxxx xxxxx xxxxxxxxx a xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxx xxx xxxxx x osob, xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx xxxx.
§24
Xxxxxxxx
(1) Xxxxx, kdo xx xxxxxxx xxxxxxx xxxxxxxxxxx xxx, xxxx xxxxxxx podati každoročně xx 31. ledna xxxxx xxxxxx přiznání x všech xxxxxxxxxxx xxxxxxxxxx pro vyměření xxxx za xxxxxxxx xxx. Xxxx xx xx xxxxxxx xxxxxx xxxxxxxx každý, xxx xxxx berní správou x podání přiznání xxxxxx. Vzor xxxxxxxx xxxx x způsob xxxx podání stanoví xxxxxxxxxxxx financí.
(2) Xxxxxx-xx xxxxxxxxx xxxxxxxx xxxx, xxxx býti xxx xxxxxxx xx x 10 %; xxxxxxx xx splatné xx 60 dnů xxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxx u xxxxxxxx xxxxxxxxx výboru.
§25
Xxxxxx příslušnost
(1) X xxxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxx xxxxx xxxxxx, v xxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxx (sídlo) xxxxxx xxxxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxx xxxxx xxxxxx xxxxxx podle xxxxxxxx (xxxxx) poplatníkova, xx xxxxxxxxx xxxxx xxxxxx, x jejímž xxxxxx je xxxxxxxxxx xxxxxxxxxxxx, po xxxxxxx xxxx xxxxxxxx xxxx. Xxxxx-xx xxxxxx xxxxxxxxxxx xxxxxx xxx tímto xxxxxxxx, xxxx xx xxxxxxxxxxxx financí.
(2) Odstavec 1 xxxxx obdobně xxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx xxxxx x místního xxxxxxxxx xxxxxx (xxxxxx xxxxxxxxxx xxxxxx xxxxxx).
§26
Vyrozumění x xxxxxxxx xxxx
(1) O xxxxxxxx xxxx vyrozumí xxxxx xxxxxx xxxxxxxxxx hromadně xxxxxxxxxxxxxxx místního xxxxxxxxx xxxxxx předpisným xxxxxxxx. Xxxxxx xxxxxx xxxxxx xxxxxxx výbor xx 7 xxx xx xxxxxx x xxxxxxxxx xxxxxxxxxx xx xxxx 30 xxx.
(2) Xxxxxxx x dobu xxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxxxx xx xxxxxx xxxxxx xxxx xxxxx xxxxxxxx x místě xxxxxxxx.
(3) Xx xxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxx xxxx xxxxxxxx a xxxxx xxx xxxxx xxxxxx.
§27
Odvolání
(1) Xx xxxxxxxx xxxx xxx xx xxxxxxx xxxxxxxx x xxxxxxxxx berní správy xx 60 xxx xxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxx x xxxxxxxx xxxxxxxxx výboru.
(2) X téže xxxxx xxxxx xxxxxxxxxx podati x příslušné berní xxxxxx xxxxxx xx xxxxxxx xxxxxx xxx xxxxxxxx xxxx. Xxxx xxxxxx xxxxxxx xxxxxxx xx xxxxxxxx xxxxx xx do xxx xxxxxxxx xxxxxxxxxxx xxxxxxxx x xxxx pak xxxx jen xx xx zbytku.
(3) X xxxxxxxx rozhoduje x xxxxxxxx xxxxxxxxx finanční xxxx II. xxxxxxx, xx Slovensku xxxxxxxxxxxx xxxxxxx.
Xxxxxxxxxx xxxxxx xxxxxx
§28
(1) X oboru zemědělské xxxx xxxxxxxxxxx místní xxxxxxx xxxxxx svými xxxxxxxxxxxx xxxxxxxx komisemi, xxxxxxx zemědělské xxxxxx xxxxxx x xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx.
(2) Xxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx národního xxxxxx (xxxxxx xxxxxxxxxx xxxxxx komise) jsou: xxxxxxxx místního xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx, xxxxxxxx místního xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx x xxxxxxxx xxxxxxxxxx komise při xxxxxxx xxxxxxxx xxxxxx xxxx jeho xxxxxxxx, xxxxx xxxx xxxxxxx, xxxxx xxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx.
(3) Okresní xxxxxxxxxx xxxxxx komise se xxxxxxx při xxxxx xxxxxx x xxxxx xx xxxxxxxx okresního xxxxxxxxx xxxxxx nebo xxxx zástupce, xxxxxxxxxx xxxxxxxx (jeho zástupce), xxxxxxxx xxxxx xxxxxx, xxxxxxxx xxxxxxxxx sdružení Xxxxxxxxxx svazu zemědělců x xxxxx xxxxx xxxxxxx volení xxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx může xxx xxxxx xxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxx xxxxx okresní xxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx xxxxxxxxxx daňové xxxxxx je předseda xxxxxxxxx národního výboru xxxx xxxx zástupce.
(4) Xxxxxxxx xxxxxxxxxx daňová xxxxxx se zřizuje xxx xxxxxxxxxxxx xxxxxxx x xxxxx ji xxxxxxxx: xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x výživy, xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x xxxxxxxxx reformy x xxxxxx, zemského xxxxxxxxx výboru x Xxxxx, xxxxxxxx xxxxxxxxx xxxxxx v Xxxx x xxxxxx xxxxxxxxxx x Ostravě, zemského xxxxxxxxxx xxxxxxxxxxx x Xxxxx x xxxxxxxx xxxxxxxxxx ředitelství x Xxxx, x to xx xxxxxx xxxxxxxx, x xx xxxxxxx xxxxxxxxxx Jednotného xxxxx xxxxxxx x xxxxxxxxxxx xxxxxxxxx. Předsedou xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx ministerstva xxxxxxx.
§29
Xxxxxxx xxxxxxxx xxxxxxx (xxxxxxx xxxxxxxxxxx daňovým xxxxxxx) xxxxxxxx:
1. x xxxxxxx, xxx není xxxxxxxxxxx výtěžek xxxxxxxx x xxxxxxxxxxxxx arších, xxxx kde jej x xxxxxx xxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx na katastrální xxxxx xx jednotlivá xxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxx xxx z xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxxxx xxxxx [§6 xxxx. 19 xxxxxxxx xxxxxxxx ze xxx 23. května 1930, x. 64 Xx., xxxx xx částečně xxxxxxxxx xxxxx II, XXX x XX xxxxxx x xxxxxxxxxx xxxxxxxx x xxxx xxxxxx (katastrálního xxxxxx)]. Xxxxxx-xx xxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxx xx 31. xxxxx xxxxxxxxxx xxxx, xxxx xxx berní xxxxxx;
2. xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx hospodářství do xxxx xxxxxxx xxxxxxx (§8 odst. 2). Xxxxx xxxxx xxxxxx xxxxxxx zemědělské xxxxxx xxxxxx xx 31. xxxxx rozhodného roku; xxxxxx xxxxxx po xxxx lhůtě nemohou xxxx xxxx na xxxxxxxx xxxx za xxxxx xxx.
§30
Xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx:
1. navrhovati xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxx oblasti (§8 xxxx. 2). Návrh xxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xx 31. xxxxx xxxxxxxxxx roku; xxxxxx xxxxxx xx xxxx xxxxx nemohou xxxx xxxx na vyměření xxxx xx xxxxx xxx;
2. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx x xxxxxxxx xxxxx §29 x. 1. Xxxxxxxxxx-xx xxxxxxx zemědělská xxxxxx xxxxxx x xxxxxx xx 15. prosince xxxxxxxxxx roku, xxxxxxxx x xxx xxxxxxxx xxxx XX. stolice;
3. xxxxxxxxxxx s xxxxxxxx xxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx hospodářství xx xxxx výrobní xxxxxxx (§8 odst. 2); nerozhodne-li xx 15. xxxxxxxx rozhodného xxxx, xxxxxx xxxxxxxxx xxxx xxxx na xxxxxxxx xxxx xx xxxxx xxx.
§31
Ústřední zemědělské xxxxxx xxxxxx xxxxxxxx:
1. stanoviti xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxx x xxxxxxxxx, xxx jej xxxxx xxxxxxxx x xxxxxx xxxxxxxx xxxxxxxxxxxxx hodnot; xxxxxxxxx-xx xxx do 30. xxxxxxxxx xxxxxxxxxx xxxx, stanoví xxx xxxxxxxxxxxx financí;
2. stanoviti xxxxxxxxx x Xxxxxxx xxxxx xxxxxxx xxxxxx xxxxx §9 odst. 1; nestanoví-li je xx 30. xxxxxxxxx xxxxxxxxxx roku, xxxxxxx xx xxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxxxxxx xxxxx xxxx, xxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxx při pěstování xxxxxx uvedených x §9 odst. 1 xxxxxxxx větší xxx xxx xxxxxxxxx xxxxxxxxx xxxxxx;
3. xxxxxxxxxxx x xxxxxxxx xxxxxxxxx x xxxxxxxxx jednotlivých katastrálních xxxxx xx xxxx xxxxxxx oblasti (§8 xxxx. 2); xxxxxxxxxx-xx xx 15. xxxxxxxx xxxxxxxxxx xxxx, nemůže xxxxxxxxx xxxx vliv xx xxxxxxxx xxxx xx tento xxx;
4. xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxx x xxxxxxxxxx xxxxxxxx xxxxxx xxxxx xxxxx xxxxxxxxxx xxxx.
§32
Členství v zemědělských xxxxxxxx komisích je xxxxxx xxxxxxx. Členové xxxxxxxxxxxx xxxxxxxx komisí xxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxx, xxxxxxxxx x podle xxxxxxxxxx xxxxxx x xxxxxxx x xxxxxxxxxxx x xxxxxxx v xxxxxx xxxxxxxxx.
§33
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx xxxxxx, xxxxx x xxxxx xxxxx xxxxx xxxxxx xxxxxxx xxxxxxx financí, xxxxx xxx x xxxxxxx xxx xxxxxxxx zemědělských xxxxxxxx xxxxxx v xxxxxx s xxxxxxxxx xxxxxx, x Xxxxxxx xxxxx.
Přechodná x závěrečná xxxxxxxxxx
§34
(1) Xxx xxxxx xxxx býti xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx u xxxxxxx xxxxxxxxxx x x xxxxx poplatníka pouze x jedné daně.
(2) Xxxx-xx poplatníku x xxxx xx mzdy xxxxx roku xxxxxxxxxx xxxxx xxxxx §7 xxxx daňová xxxxx xxxxx §9 zákona xx dne 26. xxxxxx 1947, č. 109 Sb., x xxxx ze xxxx, xxxxxx mu xxxx xx xxxxx xxx xxxxxxx zemědělská xxx xxxxx §§13 až 15.
§35
Xxxxxxx financí může
1. xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx xxx xx xx průměrného xxxxxxxxxxxxx výtěžku, xxx xx do celkové xxxxxx,
2. xxxxxxx xxxxxxxx x xxxxxxxx nesrovnalostí x tvrdostí, xxx xx prováděním xxxxxx xxxxxx mohly vzniknouti,
3. xxxxxxx xxxxxxxx x xxxxxxxx xxxxxxx zdanění x případech, xxx xx xxxxxxxxxx hospodářství xxxxxxxxx na podkladě xxxxxxxxxx nebo xxxx xxxxxxxxx xxxxxx, x
4. xxxxxxxxx vyhláškou x Xxxxxxx listě xxxxxx xxxxxxxxxx zemědělské xxxx xx do xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx, urbariátům xxxx xxxxxxxx xxxxxxx xxxxxxx.
§36
(1) Přiznání x xxxxxxxxxx xxxx xx xxx 1947 jsou xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx, kteří zásadně xxxxxxxxx xxxxxx xxxxxxxxxx, x xx xx 30. xxxxxx 1948.
(2) Xxxxxxxxxx daň za xxx 1947 xxxx xxxxxxx ve xxxx xxxxxxxx xxxxxxxxx; xxxxx xxxxxxx do 30. xxxxxx 1948 a xxxxx xx 30. xxxx 1948.
§37
(1) Příjem, xx xxxxxxx xxxxxxx x xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxx daně, xxxx xxxxxxxxx xxxxxx xxxxx 1948, xxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx x všeobecné xxxx xxxxxxxxx xxxxx xxxxxx x xxxxxxx xxxxxx, xx znění xxxxxxxx xxx měnících a xxxxxxxxxxxx.
(2) Xxxxxxx xxxxxxx x xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx předmětem xxxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxxxxx xxxxx 1948 xxxxxxxxx xxxxxxxxx xxxx podle zákona x xxxxxxx xxxxxx, xx xxxxx xxxxxxxx xxx měnících x xxxxxxxxxxxx. Xxxx-xx xxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxx hlavy XX xxxxx xxxxxx.
(3) Xxxxx xx xxx 21. xxxxx 1946, č. 31 Sb., x dani x xxxxxx, xx xxxxxxxxxx xxxxxxxxx rokem 1947 xx xxxxxx, xxxxx xxxxxxx osoby xxxxxxxxxxx xxxxxxxxxx xxxx xx 31. prosinci 1946 xx xxxxxxx x xxxxxx xxxxxxxxx x rámci zemědělského xxxxxxxxxxxx, jakož i xx xxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxx ze xxxxxxxxxxxx hospodářství. Xxxxxx x ceny xxxxxxx x předchozí xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxx xxxxx, xxxxxx X xxxxxxxx xxxxxxxx xx dne 29. května 1941, x. 297 Sb., x záznamních xxxxxxxxxxxx xxx xxxxx xxxxxx x xxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxx §2 tohoto xxxxxxxx nařízení xx xxxxxxx.
(4) Xxxx podrobeným xxxxxxxx (xxxxxxxx daně xxxxxxxxx) podle xxxxxx xx dne 31. xxxxx 1947, č. 185 Sb., x mimořádné xxxxxxxxxxx xxxxx x o xxxxxxxxx dávce x xxxxxxxxxx xxxxxxxxx na xxxxxxx, x osob xxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxx důchod (xxxxxx), xxxxx xx xxx x xxxxxx xxxx xxxxxxxx dani xxxxxxxxx (xxxxxxxx xxx xxxxxxxx xxxx důchodové), xxxxx xxxxxxx osoby xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx jednorázová dávka xxxxx §3 xxxx. 1 xxxx. x) xxxxxx x. 185/1947 Xx. vyměří xx x xxxxxx xxxxxxxxx x z xxxx, xxxxx by připadla xx xxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxx, xxxxx xxxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx.
§38
(1) Zákon xx xxx 19. února 1946, č. 30 Sb., o xxxx úpravě xxxxxxxxxxxxxxxx xxxxx v oboru xxxxxxxxx xxxx a xxxxxxxx xxxxxxxxxx xxxxxxxx, xx xxxxxxxx takto:
1. x §41 xxxx. 5 xxxx xxxx xx xxxxxxxx xx xxxxx "... xxxxxxx xxx x xxxxxx", xxxxx xxxxx "xxxx xxxxxxxxx zemědělské xxxx",
2. §41 odst. 6 xx doplňuje xxxxx - třetí - xxxxx xxxxxx xxxxx" "Xxxxxxxxxx xxxxxxxxxxxxxxx vět xx xxxxxxxxxx na xxxxx podléhající zemědělské xxxx, x xxxx xxxxxxxxx také xxxxxxx xxxxxxxxx, xxxxxxxxxx nebo xxxxxxxxxx."
(2) Xxxxx ze xxx 14. xxxxx 1920, č. 262 Xx., x xxxx x xxxx, xx xxxxx xxxxxxxx jej xxxxxxxx x xxxxxxxxxxxx, xx xxxxxxxx takto:
1. x §1 xxxx. 2 prvé větě xx xxxxxxxx za xxxxx "... platiti xxx x xxxxxx" xxxxx xxxxx "nebo xxxxxxxxx xxxxxxxxxx xxxx",
2. §1 odst. 3 xx doplňují další - xxxxxxx - xxxxx xxxxxx xxxxx: "Xxxxxxxxxx předcházejících vět xx xxxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, x xxxx xxxxxxxxx také xxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx."
§39
(1) Xxxxx xxxxxxxxx xxxx xxxxx §105 xxxx. 1 xxxxxx x xxxxxxx xxxxxx xx xxxxxxx xxxxxxxxx xxxxxx xxxxx 1948 xx 2 % xx 6 %.
(2) Xxxxxxxx xxxxxxx xxxxxxx xxxx zaznamenaní xx xxxxxxxxxxx xxxxxxxx jsou xxxxxxx oznámiti xx 60 xxx xxx xxx xxxxxxxxx xxxxxx xxxxxx pozemky, které xxxxxxx k xxxxxxxxxxxx xxxxxxxxxxxx, xxx xx xxxxxxxxx xxxxxxxxxx daně. Xxxx xxxxxxxx xxxx x xxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx financí.
(3) Xxxxxxxxxx §327 odst. 1 věty xxxxx xxxxxx x přímých xxxxxx xx zrušuje; xxxxxxx se ho xxxxxxxxx xxx vyměření xxxxxxxxx daně xx xxxxx rok 1947.
§40
X případech xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxx ustanovení xxxxxx x xxxxxxx xxxxxx, xx znění xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxx; xxxxx jde x poplatek x xxxxxxxx, platí xxxxxxx xxxxxxxxxx zákona č. 31/1946 Sb.
§41
Tento xxxxx xxxxxx xxxxxxxxx dnem vyhlášení; xxxxx xxxx pro xxxxxxxxxxx daň po xxxx xx rok 1947; xxxxxxx jej xxxxxxx xxxxxxx.
Xx. Xxxxx x. x.
Xxxxxxxx x. x.
Xx. Dolanský x. x.
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxx oblast
| Při xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Xxx | 20 Xxx | 25 Xxx | 30 Xxx |
| x xx | xxxx xxxxxxxxxx daň Xxx: | |||||
| 1 | - | - | 80 | 80 | 90 | 90 |
| 2 | 210 | 230 | 240 | 260 | 270 | 280 |
| 3 | 350 | 400 | 440 | 470 | 500 | 530 |
| 4 | 510 | 580 | 630 | 690 | 740 | 790 |
| 5 | 640 | 760 | 860 | 940 | 1.010 | 1.070 |
| 6 | 800 | 950 | 1.060 | 1.170 | 1.270 | 1.370 |
| 7 | 950 | 1.120 | 1.290 | 1.430 | 1.550 | 1.670 |
| 8 | 1.080 | 1.320 | 1.510 | 1.670 | 1.830 | 1.980 |
| 9 | 1.220 | 1.500 | 1.720 | 1.930 | 2.130 | 2.310 |
| 10 | 1.370 | 1.680 | 1.950 | 2.210 | 2.430 | 2.630 |
| 11 | 1.500 | 1.860 | 2.190 | 2.470 | 2.730 | 2.990 |
| 12 | 1.630 | 2.060 | 2.420 | 2.740 | 3.050 | 3.330 |
| 13 | 1.750 | 2.250 | 2.650 | 3.030 | 3.370 | 3.700 |
| 14 | 1.890 | 2.430 | 2.900 | 3.310 | 3.700 | 4.070 |
| 15 | 2.030 | 2.620 | 3.140 | 3.600 | 4.040 | 4.440 |
| 16 | 2.170 | 2.820 | 3.380 | 3.900 | 4.380 | 4.850 |
| 17 | 2.300 | 3.020 | 3.630 | 4.210 | 4.740 | 5.270 |
| 18 | 2.430 | 3.220 | 3.900 | 4.500 | 5.120 | 5.690 |
| 19 | 2.550 | 3.410 | 4.160 | 4.840 | 5.500 | 6.140 |
| 20 | 2.690 | 3.610 | 4.410 | 5.180 | 5.890 | 6.620 |
| 21 | 2.830 | 3.830 | 4.690 | 5.520 | 6.320 | 7.090 |
| 22 | 2.970 | 4.040 | 4.980 | 5.860 | 6.750 | 7.590 |
| 23 | 3.110 | 4.250 | 5.270 | 6.240 | 7.170 | 8.120 |
| 24 | 3.240 | 4.450 | 5.560 | 6.630 | 7.650 | 8.650 |
| 25 | 3.380 | 4.670 | 5.850 | 7.000 | 8.130 | 9.210 |
| 26 | 3.510 | 4.910 | 6.190 | 7.400 | 8.610 | 9.800 |
| 27 | 3.660 | 5.150 | 6.510 | 7.830 | 9.110 | 10.390 |
| 28 | 3.800 | 5.380 | 6.840 | 8.260 | 9.650 | 11.000 |
| 29 | 3.950 | 5.610 | 7.160 | 8.680 | 10.190 | 11.670 |
| 30 | 4.100 | 5.850 | 7.520 | 9.130 | 10.720 | 12.320 |
| 31 | 4.240 | 6.120 | 7.890 | 9.620 | 11.320 | 12.990 |
| 32 | 4.380 | 6.380 | 8.260 | 10.090 | 11.910 | 13.720 |
| 33 | 4.530 | 6.650 | 8.630 | 10.570 | 12.520 | 14.460 |
| 34 | 4.690 | 6.920 | 9.010 | 11.080 | 13.140 | 15.190 |
| 35 | 4.850 | 7.180 | 9.420 | 11.620 | 13.810 | 15.990 |
| 36 | 5.020 | 7.470 | 9.830 | 12.150 | 14.470 | 16.800 |
| 37 | 5.180 | 7.770 | 10.250 | 12.690 | 15.140 | 17.600 |
| 38 | 5.340 | 8.070 | 10.660 | 13.250 | 15.850 | 18.460 |
| 39 | 5.510 | 8.360 | 11.100 | 13.850 | 16.590 | 19.350 |
| 40 | 5.670 | 8.660 | 11.560 | 14.440 | 17.330 | 20.240 |
| 41 | 5.830 | 8.960 | 12.020 | 15.030 | 18.070 | 21.150 |
| 42 | 6.020 | 9.300 | 12.480 | 15.660 | 18.890 | 22.130 |
| 43 | 6.200 | 9.630 | 12.940 | 16.320 | 19.700 | 23.110 |
| 44 | 6.390 | 9.970 | 13.460 | 16.980 | 20.510 | 24.090 |
| 45 | 6.570 | 10.300 | 13.970 | 17.630 | 21.360 | 25.140 |
| 46 | 6.750 | 10.630 | 14.480 | 18.320 | 22.250 | 26.220 |
| 47 | 6.940 | 10.980 | 14.990 | 19.050 | 23.140 | 27.290 |
| 48 | 7.120 | 11.360 | 15.520 | 19.770 | 24.040 | 28.400 |
| 49 | 7.310 | 11.730 | 16.090 | 20.490 | 24.990 | 29.570 |
| 50 | 7.520 | 12.110 | 16.660 | 21.240 | 25.970 | 30.740 |
| Xxx xxxxxxx xxxxxx xxxxx 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 Xxx | 40 Xxx | 45 Xxx | 50 Xxx | 55 Xxx | 60 Xxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||||
| 1 | 100 | 100 | 110 | 110 | 120 | 120 |
| 2 | 290 | 310 | 320 | 340 | 350 | 360 |
| 3 | 560 | 580 | 600 | 620 | 640 | 670 |
| 4 | 840 | 890 | 930 | 960 | 1.000 | 1.040 |
| 5 | 1.130 | 1.190 | 1.260 | 1.320 | 1.380 | 1.440 |
| 6 | 1.460 | 1.540 | 1.620 | 1.700 | 1.770 | 1.840 |
| 7 | 1.770 | 1.890 | 2.000 | 2.110 | 2.210 | 2.300 |
| 8 | 2.130 | 2.270 | 2.400 | 2.520 | 2.640 | 2.770 |
| 9 | 2.480 | 2.640 | 2.810 | 2.970 | 3.120 | 3.270 |
| 10 | 2.850 | 3.050 | 3.240 | 3.420 | 3.600 | 3.780 |
| 11 | 3.230 | 3.450 | 3.680 | 3.900 | 4.120 | 4.320 |
| 12 | 3.610 | 3.880 | 4.140 | 4.390 | 4.630 | 4.890 |
| 13 | 4.000 | 4.320 | 4.600 | 4.910 | 5.210 | 5.490 |
| 14 | 4.420 | 4.770 | 5.130 | 5.460 | 5.780 | 6.130 |
| 15 | 4.860 | 5.260 | 5.640 | 6.030 | 6.430 | 6.810 |
| 16 | 5.310 | 5.750 | 6.210 | 6.650 | 7.070 | 7.510 |
| 17 | 5.760 | 6.290 | 6.790 | 7.260 | 7.780 | 8.270 |
| 18 | 6.270 | 6.840 | 7.380 | 7.960 | 8.500 | 9.040 |
| 19 | 6.780 | 7.400 | 8.040 | 8.650 | 9.270 | 9.890 |
| 20 | 7.300 | 8.020 | 8.690 | 9.390 | 10.080 | 10.740 |
| 21 | 7.870 | 8.630 | 9.400 | 10.160 | 10.900 | 11.680 |
| 22 | 8.450 | 9.280 | 10.130 | 10.940 | 11.800 | 12.620 |
| 23 | 9.030 | 9.970 | 10.860 | 11.800 | 12.700 | 13.640 |
| 24 | 9.670 | 10.660 | 11.680 | 12.660 | 13.680 | 14.690 |
| 25 | 10.310 | 11.410 | 12.490 | 13.590 | 14.680 | 15.780 |
| 26 | 10.970 | 12.170 | 13.340 | 14.540 | 15.720 | 16.940 |
| 27 | 11.680 | 12.940 | 14.250 | 15.510 | 16.830 | 18.100 |
| 28 | 12.400 | 13.790 | 15.150 | 16.560 | 17.930 | 19.370 |
| 29 | 13.130 | 14.640 | 16.130 | 17.620 | 19.150 | 20.650 |
| 30 | 13.920 | 15.500 | 17.130 | 18.740 | 20.360 | 22.010 |
| 31 | 14.720 | 16.450 | 18.140 | 19.900 | 21.640 | 23.420 |
| 32 | 15.530 | 17.380 | 19.240 | 21.060 | 22.980 | 24.860 |
| 33 | 16.410 | 18.360 | 20.340 | 22.350 | 24.330 | 26.400 |
| 34 | 17.290 | 19.390 | 21.490 | 23.620 | 25.790 | 27.930 |
| 35 | 18.180 | 20.430 | 22.690 | 24.950 | 27.250 | 29.600 |
| 36 | 19.150 | 21.510 | 23.900 | 26.340 | 28.790 | 31.260 |
| 37 | 20.110 | 22.650 | 25.190 | 27.730 | 30.380 | 33.020 |
| 38 | 21.090 | 23.780 | 26.500 | 29.240 | 31.990 | 34.830 |
| 39 | 22.150 | 24.980 | 27.820 | 30.760 | 33.720 | 36.670 |
| 40 | 23.210 | 26.220 | 29.260 | 32.320 | 35.440 | 38.580 |
| 41 | 24.270 | 27.460 | 30.690 | 33.960 | 37.240 | 40.490 |
| 42 | 25.430 | 28.780 | 32.160 | 35.600 | 39.060 | 42.450 |
| 43 | 26.590 | 30.130 | 33.720 | 37.320 | 40.900 | 44.420 |
| 44 | 27.750 | 31.480 | 35.280 | 39.060 | 42.780 | 46.420 |
| 45 | 29.010 | 32.930 | 36.880 | 40.810 | 44.660 | 48.440 |
| 46 | 30.270 | 34.400 | 38.530 | 42.600 | 46.580 | 50.460 |
| 47 | 31.530 | 35.870 | 40.180 | 44.390 | 48.510 | 52.530 |
| 48 | 32.880 | 37.410 | 41.870 | 46.210 | 50.450 | 54.600 |
| 49 | 34.250 | 38.960 | 43.570 | 48.050 | 52.430 | 56.650 |
| 50 | 35.620 | 40.520 | 45.270 | 49.890 | 54.400 | 58.710 |
| Xxx xxxxxxx xxxxxx všech xxxxxxx xxx 50 ha xxxx zemědělská daň xx xxxxx další xxxxxx Xxx: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Xxxxxxx xxxxxxxxxx xxxx pro xxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 65 Xxx | 70 Xxx | 75 Xxx | 80 Xxx a xxxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||
| 1 | 120 | 130 | 130 | 130 |
| 2 | 370 | 390 | 400 | 410 |
| 3 | 690 | 720 | 740 | 760 |
| 4 | 1.070 | 1.100 | 1.130 | 1.170 |
| 5 | 1.490 | 1.540 | 1.590 | 1.640 |
| 6 | 1.920 | 2.000 | 2.070 | 2.150 |
| 7 | 2.400 | 2.490 | 2.570 | 2.670 |
| 8 | 2.900 | 3.020 | 3.130 | 3.240 |
| 9 | 3.410 | 3.550 | 3.700 | 3.840 |
| 10 | 3.960 | 4.130 | 4.300 | 4.460 |
| 11 | 4.510 | 4.730 | 4.940 | 5.150 |
| 12 | 5.140 | 5.380 | 5.610 | 5.840 |
| 13 | 5.760 | 6.060 | 6.350 | 6.640 |
| 14 | 6.470 | 6.800 | 7.110 | 7.440 |
| 15 | 7.170 | 7.560 | 7.950 | 8.320 |
| 16 | 7.960 | 8.390 | 8.800 | 9.240 |
| 17 | 8.740 | 9.240 | 9.740 | 10.220 |
| 18 | 9.610 | 10.160 | 10.690 | 11.250 |
| 19 | 10.490 | 11.110 | 11.740 | 12.350 |
| 20 | 11.440 | 12.140 | 12.800 | 13.500 |
| 21 | 12.430 | 13.180 | 13.960 | 14.720 |
| 22 | 13.170 | 14.320 | 15.140 | 16.000 |
| 23 | 14.560 | 15.460 | 16.420 | 17.340 |
| 24 | 15.690 | 16.720 | 17.720 | 18.760 |
| 25 | 16.890 | 17.970 | 19.120 | 20.230 |
| 26 | 18.110 | 19.350 | 20.550 | 21.780 |
| 27 | 19.430 | 20.730 | 22.070 | 23.400 |
| 28 | 20.760 | 22.220 | 23.640 | 25.090 |
| 29 | 22.200 | 23.730 | 25.290 | 26.860 |
| 30 | 23.650 | 25.340 | 27.000 | 28.700 |
| 31 | 25.190 | 26.990 | 28.800 | 30.630 |
| 32 | 26.780 | 28.710 | 30.660 | 32.620 |
| 33 | 28.430 | 30.520 | 32.600 | 34.730 |
| 34 | 30.160 | 32.370 | 34.620 | 36.860 |
| 35 | 31.900 | 34.320 | 36.680 | 39.070 |
| 36 | 33.780 | 36.290 | 38.820 | 41.310 |
| 37 | 35.660 | 38.360 | 40.970 | 43.580 |
| 38 | 37.630 | 40.420 | 43.170 | 45.880 |
| 39 | 39.620 | 42.550 | 45.380 | 48.220 |
| 40 | 41.640 | 44.670 | 47.640 | 50.560 |
| 41 | 43.690 | 46.840 | 49.900 | 52.950 |
| 42 | 45.750 | 49.030 | 52.210 | 55.340 |
| 43 | 47.850 | 51.240 | 54.530 | 57.720 |
| 44 | 49.960 | 53.470 | 56.830 | 60.090 |
| 45 | 52.110 | 55.700 | 59.130 | 62.440 |
| 46 | 54.260 | 57.920 | 61.410 | 64.790 |
| 47 | 56.400 | 60.140 | 63.680 | 67.100 |
| 48 | 58.540 | 62.330 | 65.930 | 69.400 |
| 49 | 60.670 | 64.530 | 68.170 | 71.660 |
| 50 | 62.780 | 66.690 | 70.380 | 73.910 |
| Xxx xxxxxxx xxxxxx xxxxx xxxxxxx nad 50 xx xxxx xxxxxxxxxx daň xx xxxxx další hektar Xxx: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
Tabulka zemědělské daně xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||||
| xxxxx xxxxxxx | 5 Kčs | 10 Xxx | 15 Kčs | 20 Xxx | 25 Xxx |
| x xx | xxxx zemědělská xxx Xxx: | ||||
| 1 | - | - | - | - | - |
| 2 | 150 | 160 | 180 | 190 | 200 |
| 3 | 250 | 280 | 300 | 320 | 350 |
| 4 | 370 | 420 | 460 | 500 | 530 |
| 5 | 490 | 560 | 610 | 650 | 710 |
| 6 | 600 | 690 | 780 | 850 | 910 |
| 7 | 710 | 840 | 940 | 1.030 | 1.100 |
| 8 | 840 | 980 | 1.090 | 1.200 | 1.310 |
| 9 | 950 | 1.110 | 1.260 | 1.400 | 1.520 |
| 10 | 1.050 | 1.250 | 1.430 | 1.590 | 1.720 |
| 11 | 1.140 | 1.400 | 1.600 | 1.760 | 1.940 |
| 12 | 1.250 | 1.540 | 1.750 | 1.970 | 2.170 |
| 13 | 1.360 | 1.670 | 1.930 | 2.170 | 2.380 |
| 14 | 1.460 | 1.790 | 2.110 | 2.370 | 2.600 |
| 15 | 1.560 | 1.940 | 2.280 | 2.560 | 2.840 |
| 16 | 1.660 | 2.090 | 2.440 | 2.770 | 3.080 |
| 17 | 1.750 | 2.230 | 2.610 | 2.980 | 3.310 |
| 18 | 1.850 | 2.370 | 2.800 | 3.190 | 3.550 |
| 19 | 1.950 | 2.500 | 2.980 | 3.400 | 3.810 |
| 20 | 2.060 | 2.640 | 3.160 | 3.620 | 4.060 |
| 21 | 2.160 | 2.790 | 3.340 | 3.840 | 4.310 |
| 22 | 2.250 | 2.940 | 3.520 | 4.070 | 4.560 |
| 23 | 2.350 | 3.090 | 3.720 | 4.290 | 4.840 |
| 24 | 2.440 | 3.230 | 3.910 | 4.510 | 5.130 |
| 25 | 2.540 | 3.380 | 4.100 | 4.760 | 5.410 |
| 26 | 2.640 | 3.520 | 4.300 | 5.010 | 5.690 |
| 27 | 2.740 | 3.680 | 4.480 | 5.260 | 5.990 |
| 28 | 2.850 | 3.840 | 4.690 | 5.510 | 6.310 |
| 29 | 2.950 | 3.990 | 4.910 | 5.760 | 6.630 |
| 30 | 3.050 | 4.150 | 5.120 | 6.040 | 6.950 |
| 31 | 3.150 | 4.300 | 5.340 | 6.330 | 7.260 |
| 32 | 3.250 | 4.460 | 5.560 | 6.610 | 7.620 |
| 33 | 3.350 | 4.620 | 5.770 | 6.890 | 7.980 |
| 34 | 3.450 | 4.790 | 6.010 | 7.170 | 8.340 |
| 35 | 3.550 | 4.970 | 6.260 | 7.480 | 8.690 |
| 36 | 3.660 | 5.140 | 6.500 | 7.800 | 9.070 |
| 37 | 3.770 | 5.320 | 6.740 | 8.120 | 9.470 |
| 38 | 3.880 | 5.490 | 6.980 | 8.430 | 9.870 |
| 39 | 3.990 | 5.660 | 7.220 | 8.750 | 10.270 |
| 40 | 4.090 | 5.840 | 7.500 | 9.080 | 10.660 |
| 41 | 4.200 | 6.040 | 7.770 | 9.440 | 11.090 |
| 42 | 4.310 | 6.240 | 8.040 | 9.800 | 11.540 |
| 43 | 4.410 | 6.430 | 8.320 | 10.150 | 11.990 |
| 44 | 4.520 | 6.630 | 8.590 | 10.510 | 12.430 |
| 45 | 4.630 | 6.820 | 8.860 | 10.870 | 12.880 |
| 46 | 4.760 | 7.020 | 9.160 | 11.270 | 13.370 |
| 47 | 4.880 | 7.210 | 9.470 | 11.670 | 13.860 |
| 48 | 5.000 | 7.430 | 9.780 | 12.060 | 14.360 |
| 49 | 5.120 | 7.650 | 10.080 | 12.460 | 14.850 |
| 50 | 5.240 | 7.880 | 10.390 | 12.850 | 15.350 |
| Xxx xxxxxxx xxxxxx xxxxx pozemků xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Xxx: | |||||
| 120 | 230 | 310 | 390 | 500 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx pozemků | ||||
| všech xxxxxxx | 30 Xxx | 35 Xxx | 40 Xxx | 45 Xxx | 50 Xxx |
| x ha | činí 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 xxxxx xxxxxxx nad 50 xx xxxx xxxxxxxxxx xxx xx každý xxxxx hektar Xxx: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
Xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx katastrálním xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 55 Xxx | 60 Xxx | 65 Xxx | 70 Kčs x xxxx |
| x xx | xxxx xxxxxxxxxx xxx Xxx: | |||
| 1 | - | - | 70 | 70 |
| 2 | 240 | 240 | 250 | 250 |
| 3 | 450 | 460 | 480 | 490 |
| 4 | 670 | 700 | 720 | 750 |
| 5 | 950 | 980 | 1.010 | 1.040 |
| 6 | 1.210 | 1.260 | 1.310 | 1.360 |
| 7 | 1.510 | 1.570 | 1.630 | 1.680 |
| 8 | 1.800 | 1.880 | 1.960 | 2.040 |
| 9 | 2.140 | 2.230 | 2.320 | 2.400 |
| 10 | 2.460 | 2.560 | 2.670 | 2.790 |
| 11 | 2.800 | 2.940 | 3.060 | 3.180 |
| 12 | 3.160 | 3.300 | 3.440 | 3.580 |
| 13 | 3.500 | 3.680 | 3.850 | 4.020 |
| 14 | 3.890 | 4.080 | 4.270 | 4.440 |
| 15 | 4.270 | 4.470 | 4.690 | 4.920 |
| 16 | 4.650 | 4.910 | 5.160 | 5.400 |
| 17 | 5.080 | 5.360 | 5.620 | 5.890 |
| 18 | 5.510 | 5.800 | 6.130 | 6.440 |
| 19 | 5.950 | 6.310 | 6.650 | 6.980 |
| 20 | 6.430 | 6.810 | 7.170 | 7.560 |
| 21 | 6.910 | 7.320 | 7.750 | 8.170 |
| 22 | 7.410 | 7.890 | 8.340 | 8.750 |
| 23 | 7.950 | 8.450 | 8.930 | 9.450 |
| 24 | 8.490 | 9.020 | 9.590 | 10.130 |
| 25 | 9.040 | 9.660 | 10.240 | 10.820 |
| 26 | 9.640 | 10.290 | 10.910 | 11.580 |
| 27 | 10.240 | 10.930 | 11.640 | 12.340 |
| 28 | 10.850 | 11.630 | 12.370 | 13.120 |
| 29 | 11.520 | 12.330 | 13.120 | 13.960 |
| 30 | 12.190 | 13.040 | 13.940 | 14.800 |
| 31 | 12.860 | 13.830 | 14.750 | 15.680 |
| 32 | 13.600 | 14.600 | 15.580 | 16.610 |
| 33 | 14.350 | 15.390 | 16.480 | 17.550 |
| 34 | 15.090 | 16.250 | 17.380 | 18.530 |
| 35 | 15.890 | 17.110 | 18.300 | 19.550 |
| 36 | 16.710 | 17.970 | 19.290 | 20.580 |
| 37 | 17.530 | 18.920 | 20.270 | 21.660 |
| 38 | 18.390 | 19.860 | 21.290 | 22.790 |
| 39 | 19.300 | 20.810 | 22.370 | 23.910 |
| 40 | 20.200 | 21.840 | 23.450 | 25.110 |
| 41 | 21.120 | 22.870 | 24.570 | 26.340 |
| 42 | 22.120 | 23.910 | 25.750 | 27.570 |
| 43 | 23.110 | 25.020 | 26.930 | 28.890 |
| 44 | 24.100 | 26.160 | 28.140 | 30.230 |
| 45 | 25.180 | 27.290 | 29.430 | 31.560 |
| 46 | 26.260 | 28.480 | 30.720 | 33.000 |
| 47 | 27.350 | 29.720 | 32.030 | 34.460 |
| 48 | 28.490 | 30.950 | 33.430 | 35.910 |
| 49 | 29.670 | 32.230 | 34.830 | 37.440 |
| 50 | 30.860 | 33.570 | 36.240 | 38.980 |
| Xxx celkové xxxxxx všech pozemků xxx 50 ha xxxx xxxxxxxxxx xxx xx xxxxx xxxxx xxxxxx Kčs: | ||||
| 1.190 | 1.340 | 1.410 | 1.540 | |
Tabulka xxxxxxxxxx daně xxx xxxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx průměrném xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 5 Xxx | 10 Xxx | 15 Kčs | 20 Kčs |
| v xx | xxxx zemědělská xxx Xxx: | |||
| 1 | - | - | - | - |
| 2 | 80 | 100 | 110 | 120 |
| 3 | 180 | 200 | 220 | 240 |
| 4 | 260 | 300 | 340 | 370 |
| 5 | 370 | 440 | 490 | 530 |
| 6 | 480 | 560 | 620 | 690 |
| 7 | 590 | 690 | 790 | 880 |
| 8 | 700 | 850 | 960 | 1.060 |
| 9 | 830 | 990 | 1.120 | 1.250 |
| 10 | 940 | 1.130 | 1.310 | 1.460 |
| 11 | 1.060 | 1.290 | 1.490 | 1.660 |
| 12 | 1.170 | 1.450 | 1.670 | 1.870 |
| 13 | 1.300 | 1.610 | 1.850 | 2.100 |
| 14 | 1.420 | 1.750 | 2.060 | 2.320 |
| 15 | 1.540 | 1.920 | 2.250 | 2.540 |
| 16 | 1.650 | 2.090 | 2.440 | 2.780 |
| 17 | 1.760 | 2.250 | 2.640 | 3.020 |
| 18 | 1.880 | 2.410 | 2.850 | 3.250 |
| 19 | 2.010 | 2.560 | 3.060 | 3.480 |
| 20 | 2.130 | 2.740 | 3.270 | 3.740 |
| 21 | 2.250 | 2.910 | 3.470 | 4.000 |
| 22 | 2.360 | 3.080 | 3.690 | 4.250 |
| 23 | 2.480 | 3.250 | 3.910 | 4.490 |
| 24 | 2.590 | 3.420 | 4.130 | 4.770 |
| 25 | 2.720 | 3.590 | 4.340 | 5.050 |
| 26 | 2.840 | 3.770 | 4.550 | 5.330 |
| 27 | 2.970 | 3.950 | 4.800 | 5.610 |
| 28 | 3.090 | 4.130 | 5.040 | 5.890 |
| 29 | 3.210 | 4.300 | 5.280 | 6.210 |
| 30 | 3.320 | 4.480 | 5.520 | 6.520 |
| 31 | 3.440 | 4.660 | 5.760 | 6.830 |
| 32 | 3.560 | 4.860 | 6.020 | 7.130 |
| 33 | 3.690 | 5.060 | 6.290 | 7.470 |
| 34 | 3.810 | 5.250 | 6.560 | 7.810 |
| 35 | 3.940 | 5.450 | 6.830 | 8.160 |
| 36 | 4.060 | 5.640 | 7.090 | 8.500 |
| 37 | 4.190 | 5.840 | 7.370 | 8.840 |
| 38 | 4.310 | 6.060 | 7.670 | 9.220 |
| 39 | 4.430 | 6.270 | 7.970 | 9.610 |
| 40 | 4.550 | 6.490 | 8.260 | 9.990 |
| 41 | 4.690 | 6.710 | 8.560 | 10.370 |
| 42 | 4.830 | 6.920 | 8.850 | 10.750 |
| 43 | 4.960 | 7.130 | 9.180 | 11.170 |
| 44 | 5.100 | 7.360 | 9.510 | 11.590 |
| 45 | 5.240 | 7.600 | 9.840 | 12.020 |
| 46 | 5.370 | 7.840 | 10.170 | 12.440 |
| 47 | 5.500 | 8.080 | 10.490 | 12.860 |
| 48 | 5.640 | 8.320 | 10.820 | 13.320 |
| 49 | 5.770 | 8.560 | 11.190 | 13.790 |
| 50 | 5.920 | 8.810 | 11.550 | 14.260 |
| Xxx xxxxxxx xxxxxx xxxxx pozemků xxx 50 xx xxxx xxxxxxxxxx xxx xx xxxxx xxxxx hektar Xxx: | ||||
| 150 | 250 | 360 | 470 | |
Xxxxxxx xxxxxxxxxx xxxx xxx bramborářskou xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx výtěžku xxxxx xxxxxxx | |||
| xxxxx xxxxxxx | 25 Xxx | 30 Xxx | 35 Xxx | 40 Kčs x xxxx |
| x xx | xxxx xxxxxxxxxx xxx Kčs: | |||
| 1 | - | - | - | - |
| 2 | 130 | 140 | 150 | 150 |
| 3 | 250 | 260 | 270 | 280 |
| 4 | 400 | 430 | 450 | 480 |
| 5 | 570 | 600 | 630 | 670 |
| 6 | 750 | 810 | 860 | 910 |
| 7 | 950 | 1.020 | 1.080 | 1.140 |
| 8 | 1.140 | 1.240 | 1.330 | 1.420 |
| 9 | 1.380 | 1.490 | 1.590 | 1.680 |
| 10 | 1.600 | 1.720 | 1.840 | 1.970 |
| 11 | 1.820 | 1.980 | 2.140 | 2.280 |
| 12 | 2.070 | 2.250 | 2.420 | 2.570 |
| 13 | 2.320 | 2.510 | 2.710 | 2.910 |
| 14 | 2.560 | 2.810 | 3.030 | 3.240 |
| 15 | 2.820 | 3.090 | 3.330 | 3.570 |
| 16 | 3.090 | 3.370 | 3.650 | 3.930 |
| 17 | 3.350 | 3.670 | 3.990 | 4.280 |
| 18 | 3.620 | 3.990 | 4.320 | 4.640 |
| 19 | 3.910 | 4.290 | 4.660 | 5.050 |
| 20 | 4.190 | 4.600 | 5.030 | 5.440 |
| 21 | 4.470 | 4.950 | 5.410 | 5.840 |
| 22 | 4.770 | 5.290 | 5.770 | 6.290 |
| 23 | 5.090 | 5.630 | 6.190 | 6.730 |
| 24 | 5.400 | 6.000 | 6.600 | 7.170 |
| 25 | 5.710 | 6.380 | 7.010 | 7.660 |
| 26 | 6.050 | 6.760 | 7.450 | 8.150 |
| 27 | 6.400 | 7.140 | 7.910 | 8.650 |
| 28 | 6.750 | 7.560 | 8.370 | 9.160 |
| 29 | 7.090 | 7.990 | 8.830 | 9.720 |
| 30 | 7.460 | 8.410 | 9.330 | 10.260 |
| 31 | 7.850 | 8.830 | 9.850 | 10.810 |
| 32 | 8.240 | 9.300 | 10.360 | 11.420 |
| 33 | 8.620 | 9.770 | 10.870 | 12.030 |
| 34 | 9.020 | 10.250 | 11.440 | 12.630 |
| 35 | 9.450 | 10.710 | 12.010 | 13.270 |
| 36 | 9.880 | 11.230 | 12.580 | 13.950 |
| 37 | 10.310 | 11.760 | 13.160 | 14.620 |
| 38 | 10.740 | 12.280 | 13.790 | 15.280 |
| 39 | 11.210 | 12.800 | 14.420 | 16.020 |
| 40 | 11.690 | 13.360 | 15.040 | 16.760 |
| 41 | 12.160 | 13.940 | 15.700 | 17.490 |
| 42 | 12.630 | 14.520 | 16.390 | 18.250 |
| 43 | 13.130 | 15.090 | 17.080 | 19.060 |
| 44 | 13.650 | 15.710 | 17.760 | 19.870 |
| 45 | 14.180 | 16.340 | 18.490 | 20.680 |
| 46 | 14.700 | 16.980 | 19.250 | 21.540 |
| 47 | 15.230 | 17.610 | 20.010 | 22.420 |
| 48 | 15.800 | 18.270 | 20.760 | 23.310 |
| 49 | 16.380 | 18.970 | 21.560 | 24.190 |
| 50 | 16.950 | 19.670 | 22.390 | 25.150 |
| Při xxxxxxx výměře všech xxxxxxx xxx 50 xx xxxx zemědělská xxx xx xxxxx xxxxx hektar Xxx: | ||||
| 570 | 700 | 830 | 960 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx | xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | |||||
| xxxxx xxxxxxx | 5 Kčs | 10 Xxx | 15 Xxx | 20 Kčs | 25 Xxx | 30 Kčs |
| v xx | xxxx xxxxxxxxxx daň 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 xx xxxxx xxxxx xxxxxx Xxx: | ||||||
| 80 | 140 | 200 | 260 | 330 | 410 | |
Xxxxxxx xxxxxxxxxx daně xxx xxxxxxxxxxxx xxxxxx
| Xxx xxxxxxx xxxxxx xxxxx pozemků | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | Xxx xxxxxxx xxxxxx xxxxx pozemků | při xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx | ||
| x xx | 35 Xxx | 40 Xxx a xxxx | x ha | 35 Xxx | 40 Xxx x xxxx |
| xxxx xxxxxxxxxx daň Kčs: | činí xxxxxxxxxx xxx Xxx: | ||||
| 1 | - | - | 28 | 5.470 | 5.960 |
| 2 | 110 | 120 | 29 | 5.740 | 6.300 |
| 3 | 220 | 230 | 30 | 6.050 | 6.640 |
| 4 | 340 | 350 | 31 | 6.370 | 6.970 |
| 5 | 480 | 510 | 32 | 6.680 | 7.320 |
| 6 | 620 | 650 | 33 | 7.000 | 7.700 |
| 7 | 780 | 830 | 34 | 7.320 | 8.080 |
| 8 | 950 | 1.010 | 35 | 7.670 | 8.460 |
| 9 | 1.110 | 1.180 | 36 | 8.030 | 8.830 |
| 10 | 1.300 | 1.390 | 37 | 8.380 | 9.250 |
| 11 | 1.490 | 1.590 | 38 | 8.730 | 9.680 |
| 12 | 1.680 | 1.780 | 39 | 9.110 | 10.100 |
| 13 | 1.870 | 2.010 | 40 | 9.510 | 10.530 |
| 14 | 2.080 | 2.230 | 41 | 9.910 | 10.970 |
| 15 | 2.290 | 2.450 | 42 | 10.300 | 11.450 |
| 16 | 2.490 | 2.680 | 43 | 10.700 | 11.920 |
| 17 | 2.720 | 2.930 | 44 | 11.130 | 12.400 |
| 18 | 2.950 | 3.170 | 45 | 11.570 | 12.870 |
| 19 | 3.170 | 3.410 | 46 | 12.020 | 13.390 |
| 20 | 3.400 | 3.670 | 47 | 12.460 | 13.920 |
| 21 | 3.630 | 3.930 | 48 | 12.900 | 14.450 |
| 22 | 3.880 | 4.200 | 49 | 13.390 | 14.970 |
| 23 | 4.130 | 4.460 | 50 | 13.880 | 15.520 |
| 24 | 4.370 | 4.750 | Xxx xxxxxxx výměře xxxxx xxxxxxx nad 50 xx xxxx | ||
| 25 | 4.630 | 5.050 | xxxxxxxxxx daň xx xxxxx xxxxx xxxxxx Xxx: | ||
| 26 | 4.910 | 5.350 | |||
| 27 | 5.190 | 5.640 | 490 | 550 | |
Právní předpis x. 49/1948 Xx. nabyl xxxxxxxxx dnem 14.4.1948.
Xx xxx xxxxxxxx právní xxxxxxx xxxxx xxxxx x xxxxxxxxx.
Xxxxxx xxxxxxx x. 49/1948 Xx. xxx xxxxxx xxxxxxx xxxxxxxxx č. 77/1952 Sb. s xxxxxxxxx xx 22.12.1952.
Xxxxx xxxxxxxxxxxx právních xxxxx xxxxxx xxxxxxxx předpisů x xxxxxxxx není xxxxxxxxxxxxx, xxxxx se xxxx xxxxxx derogační xxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx.