Právní předpis byl sestaven k datu 31.12.1994.
Zobrazené znění právního předpisu je účinné od 01.01.1993 do 31.12.1994.
§1
(1) Xxxxxx xx daň x xxxxxx xxxxxxxxx xxxx xx xxxxxxx xxxxxxxx x xxxxxxxxx xxxxxxx (xxxx xxx "xxxxxx") xxx xxxxxxx xxxxxx xx xxxxxxx xx zdanitelné xxxx 1) zaokrouhlené xx 100 Xxx xx xxxx xxxxxx xxxxxx x nad 100 Xxx xx xxxx xxxxxxxxx xxxxxx.
(2) Xxxxx záloh xxxx xxxxxxx x xxxxxxx, xxxxx tvoří přílohu xxxxxxxx x xxxxxxx x xxxxxxxx xxxx xxxxx sazby xxxx x xxxxxx xxxxxxxxx xxxx xxxxxxxxxx xx xxxxxxx období:
zdanitelná xxxx | Xxxxxx | xx xxxxxxxxxx xxxx přesahující | ||
xxxx Xxx | do Xxx | |||
- | 5000 | 15 % | ||
5000 | 10000 | 750 Xxx + 20 % | -"- | 5000 Xxx |
10000 | 15000 | 1750 Xxx + 25 % | -"- | 10000 Xxx |
15000 | 45000 | 3000 Kčs + 32 % | -"- | 15000 Kčs |
45000 | 90000 | 12600 Xxx + 40 % | -"- | 45000 Xxx |
90000 | x xxxx | 30600 Xxx + 47 % | -"- | 90000 Xxx |
(3) Xxxxxx x xxxxx jednorázových xxxx x xxxxxxxx xxxx xx xxxxxx léta xxxxxxxxxxx nebo vyplácených xxxxxxxxxxxx v xxxxx xxxxxxxxxx xxxxxx xx xxxxxxx xxxxx xxxxx xxxxx xxxx x xxxxxx fyzických xxxx xx xxxxxxxxxx mzdy 1) xxxxxxxxxxxx xx xxxx stokoruny xxxxxx.
§2
Xxxx xxxxxxxx nabývá účinnosti xxxx 1. ledna 1993.
Xxxxxxx:
Xxx. Xxxxxxxx XXx. x. r.
Xxxxxxx k xxxxxxxx x. 534/1992 Xx.
Tabulka xxxxx xxx xxxxxxx období
Xxxxxxxxxx xxxx x Xxx | Záloha x Xxx | Zdanitelná xxxx x Xxx | Xxxxxx x Xxx | Zdanitelná xxxx x Xxx | Xxxxxx x Kčs | Xxxxxxxxxx mzda x Xxx | Záloha x Xxx | Xxxxxxxxxx xxxx x Xxx | Xxxxxx x Xxx |
3000 | 450 | 8000 | 1350 | 13000 | 2500 | 18000 | 3960 | ||
100 | 465 | 100 | 1370 | 100 | 2525 | 100 | 3992 | ||
200 | 480 | 200 | 1390 | 200 | 2550 | 200 | 4024 | ||
300 | 495 | 300 | 1410 | 300 | 2575 | 300 | 4056 | ||
400 | 510 | 400 | 1430 | 400 | 2600 | 400 | 4088 | ||
500 | 525 | 500 | 1450 | 500 | 2625 | 500 | 4120 | ||
600 | 540 | 600 | 1470 | 600 | 2650 | 600 | 4152 | ||
1-6 | 1 | 700 | 555 | 700 | 1490 | 700 | 2675 | 700 | 4184 |
7-13 | 2 | 800 | 570 | 800 | 1510 | 800 | 2700 | 800 | 4216 |
14-20 | 3 | 900 | 585 | 900 | 1530 | 900 | 2725 | 900 | 4248 |
21-26 | 4 | 4000 | 600 | 9000 | 1550 | 14000 | 2750 | 19000 | 4280 |
27-33 | 5 | 100 | 615 | 100 | 1570 | 100 | 2775 | 100 | 4312 |
34-40 | 6 | 200 | 630 | 200 | 1590 | 200 | 2800 | 200 | 4344 |
41-46 | 7 | 300 | 645 | 300 | 1610 | 300 | 2825 | 300 | 4376 |
47-53 | 8 | 400 | 660 | 400 | 1630 | 400 | 2850 | 400 | 4408 |
54-60 | 9 | 500 | 675 | 500 | 1650 | 500 | 2875 | 500 | 4440 |
61-66 | 10 | 600 | 690 | 600 | 1670 | 600 | 2900 | 600 | 4472 |
67-73 | 11 | 700 | 705 | 700 | 1690 | 700 | 2925 | 700 | 4504 |
74-80 | 12 | 800 | 720 | 800 | 1710 | 800 | 2950 | 800 | 4536 |
81-86 | 13 | 900 | 735 | 900 | 1730 | 900 | 2975 | 900 | 4568 |
87-93 | 14 | 5000 | 750 | 10000 | 1750 | 15000 | 3000 | 20000 | 4600 |
94-100 | 15 | 100 | 770 | 100 | 1775 | 100 | 3032 | 100 | 4632 |
200 | 30 | 200 | 790 | 200 | 1800 | 200 | 3064 | 200 | 4664 |
300 | 45 | 300 | 810 | 300 | 1825 | 300 | 3096 | 300 | 4696 |
400 | 60 | 400 | 830 | 400 | 1850 | 400 | 3128 | 400 | 4728 |
500 | 75 | 500 | 850 | 500 | 1875 | 500 | 3160 | 500 | 4760 |
600 | 90 | 600 | 870 | 600 | 1900 | 600 | 3192 | 600 | 4792 |
700 | 105 | 700 | 890 | 700 | 1925 | 700 | 3224 | 700 | 4824 |
800 | 120 | 800 | 910 | 800 | 1950 | 800 | 3256 | 800 | 4856 |
900 | 135 | 900 | 930 | 900 | 1975 | 900 | 3288 | 900 | 4888 |
1000 | 150 | 6000 | 950 | 11000 | 2000 | 16000 | 3320 | 21000 | 4920 |
100 | 165 | 100 | 970 | 100 | 2025 | 100 | 3352 | 100 | 4952 |
200 | 180 | 200 | 990 | 200 | 2050 | 200 | 3384 | 200 | 4984 |
300 | 195 | 300 | 1010 | 300 | 2075 | 300 | 3416 | 300 | 5016 |
400 | 210 | 400 | 1030 | 400 | 2100 | 400 | 3448 | 400 | 5048 |
500 | 225 | 500 | 1050 | 500 | 2125 | 500 | 3480 | 500 | 5080 |
600 | 240 | 600 | 1070 | 600 | 2150 | 600 | 3512 | 600 | 5112 |
700 | 255 | 700 | 1090 | 700 | 2175 | 700 | 3544 | 700 | 5144 |
800 | 270 | 800 | 1110 | 800 | 2200 | 800 | 3576 | 800 | 5176 |
900 | 285 | 900 | 1130 | 900 | 2225 | 900 | 3608 | 900 | 5208 |
2000 | 300 | 7000 | 1150 | 12000 | 2250 | 17000 | 3640 | 22000 | 5240 |
100 | 315 | 100 | 1170 | 100 | 2275 | 100 | 3672 | 100 | 5272 |
200 | 330 | 200 | 1190 | 200 | 2300 | 200 | 3704 | 200 | 5304 |
300 | 345 | 300 | 1210 | 300 | 2325 | 300 | 3736 | 300 | 5336 |
400 | 360 | 400 | 1230 | 400 | 2350 | 400 | 3768 | 400 | 5368 |
500 | 375 | 500 | 1250 | 500 | 2375 | 500 | 3800 | 500 | 5400 |
600 | 390 | 600 | 1270 | 600 | 2400 | 600 | 3832 | 600 | 5432 |
700 | 405 | 700 | 1290 | 700 | 2425 | 700 | 3864 | 700 | 5464 |
800 | 420 | 800 | 1310 | 800 | 2450 | 800 | 3896 | 800 | 5496 |
900 | 435 | 900 | 1330 | 900 | 2475 | 900 | 3928 | 900 | 5528 |
23000 | 5560 | 28000 | 7160 | 33000 | 8760 | 38000 | 10360 | 43000 | 11960 |
100 | 5592 | 100 | 7192 | 100 | 8792 | 100 | 10392 | 100 | 11992 |
200 | 5624 | 200 | 7224 | 200 | 8824 | 200 | 10424 | 200 | 12024 |
300 | 5656 | 300 | 7256 | 300 | 8856 | 300 | 10456 | 300 | 12056 |
400 | 5688 | 400 | 7288 | 400 | 8888 | 400 | 10488 | 400 | 12088 |
500 | 5720 | 500 | 7320 | 500 | 8920 | 500 | 10520 | 500 | 12120 |
600 | 5752 | 600 | 7352 | 600 | 8952 | 600 | 10552 | 600 | 12152 |
700 | 5784 | 700 | 7384 | 700 | 8984 | 700 | 10584 | 700 | 12184 |
800 | 5816 | 800 | 7416 | 800 | 9016 | 800 | 10616 | 800 | 12216 |
900 | 5848 | 900 | 7448 | 900 | 9048 | 900 | 10648 | 900 | 12248 |
24000 | 5880 | 29000 | 7480 | 34000 | 9080 | 39000 | 10680 | 44000 | 12280 |
100 | 5912 | 100 | 7512 | 100 | 9112 | 100 | 10712 | 100 | 12312 |
200 | 5944 | 200 | 7544 | 200 | 9144 | 200 | 10744 | 200 | 12344 |
300 | 5976 | 300 | 7576 | 300 | 9176 | 300 | 10776 | 300 | 12376 |
400 | 6008 | 400 | 7608 | 400 | 9208 | 400 | 10808 | 400 | 12408 |
500 | 6040 | 500 | 7640 | 500 | 9240 | 500 | 10840 | 500 | 12440 |
600 | 6072 | 600 | 7672 | 600 | 9272 | 600 | 10872 | 600 | 12472 |
700 | 6104 | 700 | 7704 | 700 | 9304 | 700 | 10904 | 700 | 12504 |
800 | 6136 | 800 | 7736 | 800 | 9336 | 800 | 10936 | 800 | 12536 |
900 | 6168 | 900 | 7768 | 900 | 9368 | 900 | 10968 | 900 | 12568 |
25000 | 6200 | 30000 | 7800 | 35000 | 9400 | 40000 | 11000 | 45000 | 12600 |
100 | 6232 | 100 | 7832 | 100 | 9432 | 100 | 11032 | 100 | 12640 |
200 | 6264 | 200 | 7864 | 200 | 9464 | 200 | 11064 | 200 | 12680 |
300 | 6296 | 300 | 7896 | 300 | 9496 | 300 | 11096 | 300 | 12720 |
400 | 6328 | 400 | 7928 | 400 | 9528 | 400 | 11128 | 400 | 12760 |
500 | 6360 | 500 | 7960 | 500 | 9560 | 500 | 11160 | 500 | 12800 |
600 | 6392 | 600 | 7992 | 600 | 9592 | 600 | 11192 | 600 | 12840 |
700 | 6424 | 700 | 8024 | 700 | 9624 | 700 | 11224 | 700 | 12880 |
800 | 6456 | 800 | 8056 | 800 | 9656 | 800 | 11256 | 800 | 12920 |
900 | 6488 | 900 | 8088 | 900 | 9688 | 900 | 11288 | 900 | 12960 |
26000 | 6520 | 31000 | 8120 | 36000 | 9720 | 41000 | 11320 | 46000 | 13000 |
100 | 6552 | 100 | 8152 | 100 | 9752 | 100 | 11352 | 100 | 13040 |
200 | 6584 | 200 | 8184 | 200 | 9784 | 200 | 11384 | 200 | 13080 |
300 | 6616 | 300 | 8216 | 300 | 9816 | 300 | 11416 | 300 | 13120 |
400 | 6648 | 400 | 8248 | 400 | 9848 | 400 | 11448 | 400 | 13160 |
500 | 6680 | 500 | 8280 | 500 | 9880 | 500 | 11480 | 500 | 13200 |
600 | 6712 | 600 | 8312 | 600 | 9912 | 600 | 11512 | 600 | 13240 |
700 | 6744 | 700 | 8344 | 700 | 9944 | 700 | 11544 | 700 | 13280 |
800 | 6776 | 800 | 8376 | 800 | 9976 | 800 | 11576 | 800 | 13320 |
900 | 6808 | 900 | 8408 | 900 | 10008 | 900 | 11608 | 900 | 13360 |
27000 | 6840 | 32000 | 8440 | 37000 | 10040 | 42000 | 11640 | 47000 | 13400 |
100 | 6872 | 100 | 8472 | 100 | 10072 | 100 | 11672 | 100 | 13440 |
200 | 6904 | 200 | 8504 | 200 | 10104 | 200 | 11704 | 200 | 13480 |
300 | 6936 | 300 | 8536 | 300 | 10136 | 300 | 11736 | 300 | 13520 |
400 | 6968 | 400 | 8568 | 400 | 10168 | 400 | 11768 | 400 | 13560 |
500 | 7000 | 500 | 8600 | 500 | 10200 | 500 | 11800 | 500 | 13600 |
600 | 7032 | 600 | 8632 | 600 | 10232 | 600 | 11832 | 600 | 13640 |
700 | 7064 | 700 | 8664 | 700 | 10264 | 700 | 11864 | 700 | 13680 |
800 | 7096 | 800 | 8696 | 800 | 10296 | 800 | 11896 | 800 | 13720 |
900 | 7128 | 900 | 8728 | 900 | 10328 | 900 | 11928 | 900 | 13760 |
48000 | 13800 | 53000 | 15800 | 58000 | 17800 | 63000 | 19800 | 68000 | 21800 |
100 | 13840 | 100 | 15840 | 100 | 17840 | 100 | 19840 | 100 | 21840 |
200 | 13880 | 200 | 15880 | 200 | 17880 | 200 | 19880 | 200 | 21880 |
300 | 13920 | 300 | 15920 | 300 | 17920 | 300 | 19920 | 300 | 21920 |
400 | 13960 | 400 | 15960 | 400 | 17960 | 400 | 19960 | 400 | 21960 |
500 | 14000 | 500 | 16000 | 500 | 18000 | 500 | 20000 | 500 | 22000 |
600 | 14040 | 600 | 16040 | 600 | 18040 | 600 | 20040 | 600 | 22040 |
700 | 14080 | 700 | 16080 | 700 | 18080 | 700 | 20080 | 700 | 22080 |
800 | 14120 | 800 | 16120 | 800 | 18120 | 800 | 20120 | 800 | 22120 |
900 | 14160 | 900 | 16160 | 900 | 18160 | 900 | 20160 | 900 | 22160 |
49000 | 14200 | 54000 | 16200 | 59000 | 18200 | 64000 | 20200 | 69000 | 22200 |
100 | 14240 | 100 | 16240 | 100 | 18240 | 100 | 20240 | 100 | 22240 |
200 | 14280 | 200 | 16280 | 200 | 18280 | 200 | 20280 | 200 | 22280 |
300 | 14320 | 300 | 16320 | 300 | 18320 | 300 | 20320 | 300 | 22320 |
400 | 14360 | 400 | 16360 | 400 | 18360 | 400 | 20360 | 400 | 22360 |
500 | 14400 | 500 | 16400 | 500 | 18400 | 500 | 20400 | 500 | 22400 |
600 | 14440 | 600 | 16440 | 600 | 18440 | 600 | 20440 | 600 | 22440 |
700 | 14480 | 700 | 16480 | 700 | 18480 | 700 | 20480 | 700 | 22480 |
800 | 14520 | 800 | 16520 | 800 | 18520 | 800 | 20520 | 800 | 22520 |
900 | 14560 | 900 | 16560 | 900 | 18560 | 900 | 20560 | 900 | 22560 |
50000 | 14600 | 55000 | 16600 | 60000 | 18600 | 65000 | 20600 | 70000 | 22600 |
100 | 14640 | 100 | 16640 | 100 | 18640 | 100 | 20640 | 100 | 22640 |
200 | 14680 | 200 | 16680 | 200 | 18680 | 200 | 20680 | 200 | 22680 |
300 | 14720 | 300 | 16720 | 300 | 18720 | 300 | 20720 | 300 | 22720 |
400 | 14760 | 400 | 16760 | 400 | 18760 | 400 | 20760 | 400 | 22760 |
500 | 14800 | 500 | 16800 | 500 | 18800 | 500 | 20800 | 500 | 22800 |
600 | 14840 | 600 | 16840 | 600 | 18840 | 600 | 20840 | 600 | 22840 |
700 | 14880 | 700 | 16880 | 700 | 18880 | 700 | 20880 | 700 | 22880 |
800 | 14920 | 800 | 16920 | 800 | 18920 | 800 | 20920 | 800 | 22920 |
900 | 14960 | 900 | 16960 | 900 | 18960 | 900 | 20960 | 900 | 22960 |
51000 | 15000 | 56000 | 17000 | 61000 | 19000 | 66000 | 21000 | 71000 | 23000 |
100 | 15040 | 100 | 17040 | 100 | 19040 | 100 | 21040 | 100 | 23040 |
200 | 15080 | 200 | 17080 | 200 | 19080 | 200 | 21080 | 200 | 23080 |
300 | 15120 | 300 | 17120 | 300 | 19120 | 300 | 21120 | 300 | 23120 |
400 | 15160 | 400 | 17160 | 400 | 19160 | 400 | 21160 | 400 | 23160 |
500 | 15200 | 500 | 17200 | 500 | 19200 | 500 | 21200 | 500 | 23200 |
600 | 15240 | 600 | 17240 | 600 | 19240 | 600 | 21240 | 600 | 23240 |
700 | 15280 | 700 | 17280 | 700 | 19280 | 700 | 21280 | 700 | 23280 |
800 | 15320 | 800 | 17320 | 800 | 19320 | 800 | 21320 | 800 | 23320 |
900 | 15360 | 900 | 17360 | 900 | 19360 | 900 | 21360 | 900 | 23360 |
52000 | 15400 | 57000 | 17400 | 62000 | 19400 | 67000 | 21400 | 72000 | 23400 |
100 | 15440 | 100 | 17440 | 100 | 19440 | 100 | 21440 | 100 | 23440 |
200 | 15480 | 200 | 17480 | 200 | 19480 | 200 | 21480 | 200 | 23480 |
300 | 15520 | 300 | 17520 | 300 | 19520 | 300 | 21520 | 300 | 23520 |
400 | 15560 | 400 | 17560 | 400 | 19560 | 400 | 21560 | 400 | 23560 |
500 | 15600 | 500 | 17600 | 500 | 19600 | 500 | 21600 | 500 | 23600 |
600 | 15640 | 600 | 17640 | 600 | 19640 | 600 | 21640 | 600 | 23640 |
700 | 15680 | 700 | 17680 | 700 | 19680 | 700 | 21680 | 700 | 23680 |
800 | 15720 | 800 | 17720 | 800 | 19720 | 800 | 21720 | 800 | 23720 |
900 | 15760 | 900 | 17760 | 900 | 19760 | 900 | 21760 | 900 | 23760 |
73000 | 23800 | 77000 | 25400 | 81000 | 27000 | 85000 | 28600 | 89000 | 30200 |
100 | 23840 | 100 | 25440 | 100 | 27040 | 100 | 28640 | 100 | 30240 |
200 | 23880 | 200 | 25480 | 200 | 27080 | 200 | 28680 | 200 | 30280 |
300 | 23920 | 300 | 25520 | 300 | 27120 | 300 | 28720 | 300 | 30320 |
400 | 23960 | 400 | 25560 | 400 | 27160 | 400 | 28760 | 400 | 30360 |
500 | 24000 | 500 | 25600 | 500 | 27200 | 500 | 28800 | 500 | 30400 |
600 | 24040 | 600 | 25640 | 600 | 27240 | 600 | 28840 | 600 | 30440 |
700 | 24080 | 700 | 25680 | 700 | 27280 | 700 | 28880 | 700 | 30480 |
800 | 24120 | 800 | 25720 | 800 | 27320 | 800 | 28920 | 800 | 30520 |
900 | 24160 | 900 | 25760 | 900 | 27360 | 900 | 28960 | 900 | 30560 |
74000 | 24200 | 78000 | 25800 | 82000 | 27400 | 86000 | 29000 | 90000 | 30600 |
100 | 24240 | 100 | 25840 | 100 | 27440 | 100 | 29040 | ||
200 | 24280 | 200 | 25880 | 200 | 27480 | 200 | 29080 | ||
300 | 24320 | 300 | 25920 | 300 | 27520 | 300 | 29120 | ||
400 | 24360 | 400 | 25960 | 400 | 27560 | 400 | 29160 | ||
500 | 24400 | 500 | 26000 | 500 | 27600 | 500 | 29200 | ||
600 | 24440 | 600 | 26040 | 600 | 27640 | 600 | 29240 | ||
700 | 24480 | 700 | 26080 | 700 | 27680 | 700 | 29280 | ||
800 | 24520 | 800 | 26120 | 800 | 27720 | 800 | 29320 | ||
900 | 24560 | 900 | 26160 | 900 | 27760 | 900 | 29360 | ||
75000 | 24600 | 79000 | 26200 | 83000 | 27800 | 87000 | 29400 | ||
100 | 21640 | 100 | 26240 | 100 | 27840 | 100 | 29440 | ||
200 | 24680 | 200 | 26280 | 200 | 27880 | 200 | 29480 | ||
300 | 24720 | 300 | 26320 | 300 | 27920 | 300 | 29520 | ||
400 | 24760 | 400 | 26360 | 400 | 27960 | 400 | 29560 | ||
500 | 24800 | 500 | 26400 | 500 | 28000 | 500 | 29600 | ||
600 | 24840 | 600 | 26440 | 600 | 28040 | 600 | 29640 | ||
700 | 24880 | 700 | 26480 | 700 | 28080 | 700 | 29680 | ||
800 | 24920 | 800 | 26520 | 800 | 28120 | 800 | 29720 | ||
900 | 24960 | 900 | 26560 | 900 | 28160 | 900 | 29760 | ||
76000 | 25000 | 80000 | 26600 | 84000 | 28200 | 88000 | 29800 | ||
100 | 25040 | 100 | 26640 | 100 | 28240 | 100 | 29840 | ||
200 | 25080 | 200 | 26680 | 200 | 28280 | 200 | 29880 | ||
300 | 25120 | 300 | 26720 | 300 | 28320 | 300 | 29920 | ||
400 | 25160 | 400 | 26760 | 400 | 28360 | 400 | 29960 | ||
500 | 25200 | 500 | 26800 | 500 | 28400 | 500 | 30000 | ||
600 | 25240 | 600 | 26840 | 600 | 28440 | 600 | 30040 | ||
700 | 25280 | 700 | 26880 | 700 | 28480 | 700 | 30080 | ||
800 | 25320 | 800 | 26920 | 800 | 28520 | 800 | 30120 | ||
900 | 25360 | 900 | 26960 | 900 | 28560 | 900 | 30160 |
Xxxxxxxxx-xx xxxxxx xxxx xxxxxxx o nezdanitelnou xxxx xxxxxxx xxxx xx xxxxxxxxxx xxxxx 90000 Xxx, xxxx xxx 30600 + 47 % z xxxxxx xxxxxxxxxxx 90000 Xxx.
Xxxxxxxxx
Xxxxxx předpis č. 534/92 Xx. xxxxx xxxxxxxxx dnem 1.1.1993.
Xx dni xxxxxxxx xxxxxx xxxxxxx xxxxx xxxxx xx xxxxxxxxx.
Xxxxxx xxxxxxx č. 534/92 Xx. xxx xxxxxx xxxxxxx předpisem x. 259/94 Xx. x xxxxxxxxx od 1.1.1995.
Znění jednotlivých xxxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxx v xxxxxxxx xxxx xxxxxxxxxxxxx, xxxxx se xxxx xxxxxx xxxxxxxxx xxxxx xxxxx xxxxxxxxx právního xxxxxxxx.
1) §81 xxxx. 1 xxxxxx XXX x. 337/1992 Xx., o xxxxxx xxxx x xxxxxxxx.