Act No. 113 / 1979 Coll.
Act amending and supplementing the Act on Agricultural Tax
Valid
Effective from 01.01.1980
113
THE LAW
of 25 October 1979
amending and supplementing the Agricultural Tax Act
The Federal Assembly of the Czechoslovak Socialist Republic decided on this law:
Act No. 103 / 1974 Coll., on Agricultural Tax, as amended (complete version No. 74 / 1977 Coll.), is amended as follows:
1. the provisions of (c) shall be deleted from Paragraph 1.
Article 5 (2) (a) reads as follows:
"(a) land belonging to family houses, as well as gardens of members of single agricultural cooperatives related to the land on which the residential building is situated or situated in the built-up part of the municipality, 3a) if their aggregate area outside the built-up area is not more than 800 m2;"
3. in Article 5 (2), point (c) is deleted.
4.
"(b) State goods, state economic organisations of military forests and goods, state economic organisations of the research and development base of agricultural production and agricultural services and other state economic organisations of the agricultural and nutrition sector designated by the Federal Ministry of Finance in agreement with the competent Ministry of Finance of the Republic,"
5. in Article 12 (1) (b), the words:
"allocated to the construction fund '.
6. Article 12 (2) (b) reads as follows:
"(b) increases in remuneration for discharges of waste water."
7. in Article 13 (1), point (b) shall be deleted;
8.
Tax rate
(1) Tax rate, with the exception of paragraph 4, on the basis of the tax base
| při rentabilitě % | činí % | |
|---|---|---|
| do 5 | 0 | |
| nad 5 do 15 | 0 | + 2,– à |
| nad 15 do 20 | 20,– | + 1,9 à |
| nad 20 do 25 | 29,5 | + 1,5 à |
| nad 25 do 30 | 37,– | + 1,2 à |
| nad 30 do 35 | 43,– | + 0,9 à |
| nad 35 do 40 | 47,5 | + 0,7 à |
| nad 40 do 48 | 51,– | + 0,5 à |
| nad 48 | 55,– | |
(2) Profitability is calculated to the nearest hundredth as the ratio of the balance sheet profit reduced by the land tax paid and increased by the deductible item referred to in Article 12 (1) (a) to the total cost minus the deductible item referred to in Article 12 (1) (a) plus the value of the animals purchased.
(3) The factor "A" is equal to the percentage of profitability exceeding the lower limit of the relevant tax zone with a precision of one hundredth.
(4) The rate of tax for agricultural supply and purchase organisations, machinery and tractor stations, fixed agricultural machinery, Directorates-General, associations of state economic organisations and taxpayers in liquidation is 50% of the tax base. on completion of the liquidation of 50% of any liquidation surplus. ';
9. Sections 15 and 16, including the title, shall be deleted.
10. Part Three is deleted.
11. Article 27, including the title, reads:
Taxpayers
The social security contribution (hereinafter referred to as "the contribution ') shall be paid by the agricultural supply and purchase organisations, the state economic organisations of the military forests and goods, the Directorate-General and the association of state economic organisations, provided that at least half of the subordinate and, where appropriate, the associated organisations have an obligation to pay the contribution under this Law. The Federal Ministry of Finance may, in agreement with the competent Ministry of Finance of the Republic, determine which other organisations designated in Section 8 for the tax on profits pay a contribution.'
12.
"(1) The contribution shall be based on the amount of wage resources settled in the current year for payment, minus the remuneration referred to in paragraph 3. ';
13. in Paragraph 28, paragraph 2 is deleted.
14. Paragraph 29, including the title, reads:
Rate of contribution
The rate of the contribution shall be 10% of the base. ';
15.
"(b) workers and members of socialist agricultural organisations, state organisations which carry out scientific research and teaching tasks for the agricultural sector, military forests and goods, state forest and water management organisations, school forest enterprises of universities and state forestry schools and farm income schools on land which they have been entrusted to them for temporary use; However, the exemption shall not apply to income from the cultivation of specific crops and specialised livestock production; ';
16. in § 40 (2), in § 41 (4) and in § 48 (4), the words:
"excess wage and remuneration tax '.
17. in Paragraph 45 (2) (e), the words "including increases in non-agricultural activity" shall be deleted;
18. Paragraph 46 is deleted.
19. Paragraph 1 shall be deleted in Paragraph 55.
20. Paragraph 56 (2) (d) reads:
"(d) decide on the method of taxation in the cases at issue and, in the case of newly created agricultural production and agricultural services organisations and, in the case of State economic organisations in the agriculture and nutrition sector, where the economic conditions have changed significantly, decide on whether they will pay a profit tax pursuant to Article 14 (1) or (4);"
21. In § 57, § 15, § 16, § 19, § 22, § 23, § 26 is deleted.
22. Paragraph 59 shall be added to paragraph 4:
"(4) The taxpayers referred to in Paragraph 45 (1) who declared profitability for 1979 under Paragraph 14 (1) below 5,01% shall not pay advance payments for profit tax in 1980 and shall offset any tax within the time limit for filing the return. '
23. Article 61 (5) reads as follows:
"(5) State economic organisations of agricultural production and agricultural services which are not obliged to pay social security contributions, single agricultural cooperatives, common agricultural holdings and melliorting cooperatives shall be exempt from the payment of sickness insurance premiums. 16)."
Annexes 1 and 2 to Act No 103 / 1974 Coll., on Agricultural Tax, are replaced by the new Annexes 1 and 2 listed in the Annex to that Act.
(1) The land tax and the income tax of citizens on agricultural production under this Act are to be calculated for the first time for 1980 according to the condition as of 1 January 1980. Revenue from the cultivation of special crops and specialised livestock production is taxed according to the amount achieved in 1979.
(2) The profit and loss tax under this Act is to be determined for the first time for the calendar year 1980.
(3) The following shall be deleted:
Articles 4 (2), 6 (19) and (20), 10 (2), 11, 12, 13 of Decree No. 106 / 1974 Coll., implementing the Act on Agricultural Taxation
(4) This Act shall take effect on 1 January 1980.
Husák v. r.
Indra v. r.
Strougal v. r.
Příloha č. 1
Annex No. 1 to Act No. 113 / 1979 Coll.
Land tax scale
| Třída | Sazba daně na 1 ha zemědělské půdy v Kčs | Přírodní stanoviště17) |
|---|---|---|
| 1 | 1500 | ČMt 14, ČM 15 |
| 2 | 1300 | ČMt 9, ČM 1 |
| 3 | 1100 | ČMt 15 |
| 4 | 1000 | ČMt 1, ČM 2, HM 1 |
| 5 | 900 | ČM 12 |
| 6 | 800 | ČMt 2, HM 2 |
| 7 | 750 | ČMt 8, ČM 3 |
| 8 | 700 | ČMt 3, ČMt 6, ČM 13 |
| 9 | 650 | ČMt 4, ČMt 16, HMt 1 |
| 10 | 600 | ČMt 12, ČM 4, ČM 5, HM 3 |
| 11 | 550 | HM 5 |
| 12 | 500 | ČM 6, ČM 7, ČM 14, ČMt 10, ČMt 17 |
| 13 | 400 | ČMt 13, ČM 9, ČM 10, HM 4 |
| 14 | 350 | ČM 8, HM 6, HM 8, HM 14 |
| 15 | 300 | ČMt 7, HMt 7 |
| 16 | 250 | ČMt 5, ČMt 11, HMt 2, HM 15, P 1 |
| 17 | 150 | ČMt 23, ČM 11, HM 7, HM 10, P 2, P 3, P 9 |
| 18 | 100 | HM 13, P 19 |
| 19 | 50 | HM 9, HM 11 |
| 20 | - | ČMt 18 až 22, HMt 3 až 6, 8 až 13, HM 12, 16 až 24, P 4 až 8, 10 až 18, 20 až 31, V 1 až 16 H 1 až 17 |
Příloha č. 2
Annex No 2 to Act No. 113 / 1979 Coll.
Average yield standards per hectare of agricultural land
| Skupina | Přírodní stanoviště18) | Průměrná norma výnosnosti v Kčs |
|---|---|---|
| I. | ČMt 1, 2, 9, 14, 15 | 5000 |
| ČM 1, 2, 12, 15 | ||
| HM 1, 2 | ||
| II. | ČMt 3 až 8, 10 až 13, 16, 17, 23 | 4000 |
| ČM 3 až 11, 13, 14 | ||
| HMt 1, 2, 7 | ||
| HM 3 až 11, 13, 14, 15 | ||
| P 1 až 3, 9, 19 | ||
| III. | ČMt 18 až 22 | 3000 |
| HMt 3 až 6, 8 až 13 | ||
| HM 12, 16 až 24 | ||
| P 4 až 8, 10 až 14, 16, 17, 18, | ||
| 20 až 27 | ||
| V 1 až 4, 7, 8, 10 až 13 | ||
| H 1, 7 až 10 | ||
| IV. | P 15, 28 až 31 | 2200 |
| V 5, 6, 9, 14 až 16 | ||
| H 2 až 6, 11 až 17 |
(3a) Paragraph 36 (2) (b) of Act No. 122 / 1975 Coll., on Agricultural Cooperatives.
16) Article 57 of Act No. 54 / 1956 Coll., on sickness insurance of employees.
17) Individual natural habitats are included in the following groups: I. Black and white areas (CMt 1 to 23) II. Black and green areas (CMM 1 to 15) III. Brown hot areas (HMt 1 to 13) IV. Brown areas (HM 1 to 24) V. brown soils of hills (P 1 to 31) VI. Brown soils of highlands (V 1 to 16) VI.
18) The natural habitat designation is set out in Annex 1.
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Regulation Information
| Citation | Act No. 113 / 1979 Coll., amending and supplementing the Act on Agricultural Taxation |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 08.11.1979 |
|---|---|
| Effective from | 01.01.1980 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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