Act No. 49 / 1948 Coll.
Agricultural Tax Act
Valid
Effective from 14.04.1948
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49.
Law
of 21 March 1948
on agricultural tax.
The Constitutional National Assembly of the Czechoslovak Republic decided on this law:
Tax duty.
(1) The agricultural tax is subject to physical persons operating on their own account on agricultural holdings up to 50 hectares of land with cadastral yield.
(2) Where the agricultural holding is operated on its own account by an individual physical person, it shall be subject to agricultural taxation only if it works permanently and employs foreign persons only as long as it is not sufficient - being fully employed on the farm - for all work. This condition may not be fulfilled for persons under 21 years of age and for persons who cannot work on the farm for old age, illness, disability or public office, but other than in employment.
(3) Where the agricultural holding operates more than one physical person jointly for its own account (for example, spouses), it shall be subject to agricultural tax together. In so doing, all the conditions laid down in paragraph 2 shall be met; the exemptions provided for therein shall apply mutatis mutandis. For spouses (spouse), it is assumed, unless it is otherwise demonstrated, that they operate jointly on their own account.
(4) Unsurrendered (undistributed) estate is considered as if the deceased were alive.
(1) The agricultural economy is a summary of all the property items and rights which constitute the economic whole and serve on a permanent basis agriculture, forestry or pond farming as a principal purpose, with the exception of participation in capital companies, securities and savings deposits.
(2) Where the persons referred to in § 1 operate two or more agricultural holdings, they shall all be considered as one agricultural holding.
The operation of the farm shall include:
1. by-production, where it is limited to the processing of products of its own economy and where such production is not generally and predominantly operated by separate industrial enterprises (sawmills, mills, bakeries, breweries, distilleries, sugar factories and the like) or, in the present case, is not carried out after business in a separate establishment (in dairies, cheese mills, drying plants, poultry farms, livestock farms and the like);
2. conquest of the nature of the parification land, if no further processing takes place, under the conditions set out in No 1;
3. the sale of products of its own agricultural holding, excluding retail sales, operated after trade in shops or warehouses permanently open and intended for that purpose;
4. secondary employment (boating, plowing for wages, friction of flax etc.), operated only occasionally and not after business.
It does not decide whether the agricultural holding is operated on its own, smuggled or taken into management on the basis of another legal relationship.
If several farm operators (Sections 1 to 4) are brought together to jointly operate their agricultural holdings in a collective (cooperative) or other self-help associations with an unrestricted number of members, they shall be subject to agricultural taxation as if they were operating separately on their own account.
The tax period.
The tax shall be charged separately for each calendar year after its expiry.
Tax rates.
(1) The tax shall be measured by the amount shown in the tables annexed to this Law.
(2) In order to determine the tax, the following are relevant:
1. the production area (beet, grain, potato or fodder) in which the agricultural holding or the largest part thereof lies; and
2. the total area of all land with a cadastral yield and their average cadastral yield according to the status on 30 June of the relevant year.
(1) The general rules for determining agricultural production areas apply for the determination of the production area.
(2) However, individual cadastral areas, after individual agricultural holdings, may be relocated (Sections 31, 3 and 30, 3) to the production area where the land of the cadastral territory, after the agricultural holding, corresponds in fact to the production conditions.
(1) In determining the total area of all land with a cadastral yield, the area of land devoted to the cultivation of hops, vines, tobacco or peppers, or to horticulture (greenery and ornamental), nurseries, fruit and pond farming shall be counted by a multiple as provided for in Paragraph 31.
(2) The average cadastral yield shall be determined if the total cadastral yield of all parcels is divided by their actual area in hectares.
(3) When determining the total area of all land with cadastral yield and their total cadastral yield, account shall be taken of land fallow.
(1) The tax shall be reduced proportionately if the agricultural holding is more than 15% of the total area of all land with cadastral yield.
(2) The Directive for the reduction of taxes referred to in paragraph 1 shall be published in the Official Journal by the Minister for Finance.
If the agricultural holding is operated by individual physical persons (§ 1 (2)), the tax shall be increased by 20% pursuant to § 7 to 10.
The taxpayers referred to in Paragraph 1 (3) shall be reduced by 20% to 10% for the third and 10% for the fourth of the persons who operate jointly on their own account and who are permanently and fully employed therein.
(1) The taxpayers referred to in Paragraph 1 (2) shall be reduced by:
1. by 480 CZK per second member of the couple based on marriage or actual cohabitation,
2. by 480 CZK for the first child,
3. 540 CZK for the second child,
4. 600 ccs for the third and for each additional child and
5. 480 CZK for each parent.
(2) The following shall be taken into account in accordance with paragraph 1:
(a) for the other member of the couple and for minors only those living with a taxpayer in the consumer community; and
(b) for older children and for parents who are in charge.
(3) Like children, grandchildren, grandchildren, pastors and shelters are also judged.
(4) Like children, minors are also considered siblings, minor nephews and minor niece of a taxpayer or his spouse (spouse), if they are in his custody.
(5) Like parents, grandparents, stepparents, foster parents, son-in-law, daughter-in-law, father-in-law and mother-in-law of the taxpayer or his wife (spouse) shall also be considered if they are in his care.
(6) Like parents, older siblings, older nephews and older niece of a taxpayer or his wife (husband) are also assessed if the work is inadequate and in its provision.
(7) Persons on whom a tax is reduced under the preceding paragraphs are hereinafter referred to as members of the household.
(8) A household member lives with a taxpayer in the consumer community when his household needs are met and mainly by his means. The consumer community is not excluded from the temporary stay of a non-household national. However, the same person may be recognised as a member of the household only for one taxpayer.
(9) A member of the household is in charge of providing or paying him mainly flat, food and clothing. The measure shall also include the provision of an exchange. It is not a measure, if the member - excluding the interchanger - has enough income to feed it.
(10) Taxpayers who are single, widowed, parted or who do not live permanently with their spouse in the common household shall be reduced by 480 CZK if they are entitled to a tax reduction under paragraph 1, No 2.
(11) Taxpayers who raised at least two children, i.e. had them in custody at least until their fourteenth year, shall be reduced by 480 CZK, unless they are entitled to deduct the same or higher amount of tax under the preceding paragraphs. Restrictions until the 14th year do not apply if children have become direct victims of national, political or racial persecution.
Where agricultural holdings operate as individual physical persons (§ 1 (2))
(a) disabled men from the First or Second World War who are entitled to the provision benefits of the State Treasury for health or body damage;
(b) military (non-war) disabled and all civil disabled to whom the benefits of the State Treasury or under public social insurance legislation belong for damage to health or body; or
(c) other persons physically or mentally defective (e.g. blind persons, mutilated persons, etc.), in the case of taxpayers to whom members of the household are dependent physically or mentally defective,
their tax shall be reduced from 20% to 44%, inclusive by 480 CZK and 44% by 960 CZK at the invalidity rate. In doing so, the degree of invalidity of disabled persons benefiting from public pension schemes is assumed to exceed 44%.
If the agricultural economy is operated as an individual physical person (§ 1, paragraph 2) by a widow or minor orphan after the fallen legionaries (Act of 24 July 1919, No 462 Coll., on the lending of seats to legionaries) and members of the national struggle for liberation (Act of 19 December 1946, No 255 Coll., on the members of the Czechoslovak army abroad and on certain other participants in the national struggle for liberation), after victims of combat events and national, racial or political persecution, they shall be reduced by 480 Kcs.
For tax reductions under the provisions of § § 13 to 15, the operative state is at the end of the year.
The taxpayers referred to in § 1 (3) shall be reduced by as much as they would have reduced under § § 13 to 16 of the persons operating jointly on their own account if they were subject to tax separately.
The tax shall not be measured if it is made in accordance with § 7 to 17:
1. for individual physical subjects less than 540 Ccs; and
2. for other taxpayers less than 1.080 CZK.
Tax discount.
(1) The tax will be reduced accordingly for the special circumstances which impose a significant burden on the taxpayer (§ 1 (2)) but do not justify a tax reduction under § § 13 to 15.
(2) Such special circumstances shall be deemed to be in breach of the obligations of the taxpayer, the promotion of non-possessive relatives in the line of ascending or descending or in the line of subsidiary to the third degree and of non-possessive persons in the second degree, the costly treatment of the taxpayer or members of his household and the natural disasters.
(3) Similarly, the tax shall be reduced on the taxpayers referred to in Paragraph 1 (3) if the conditions referred to in paragraphs 1 and 2 are met for persons operating jointly on their own account.
(4) The Directive for the establishment of a reasonable discount will be published in the Official Journal by the Minister for Finance.
(5) The discount should be requested in the declaration.
The beginning and end of tax liability.
(1) Taxpayers who have started to operate agricultural holdings are subject to tax, starting with the year in which the farm started to operate. However, the tax shall not be measured if they have not yet operated the farm on 30 June.
(2) Taxpayers who have ceased to operate the agricultural holding are subject to tax at the end of the year in which the agricultural holding ceased to operate. However, the tax shall not be measured if they have no longer operated the agricultural holding on 30 June.
(3) If the operation of the agricultural holding has been expanded during the year by transferring 50 ha of land to the area of the land under management, the taxpayer shall be taxed on agricultural taxes for the year in which the agricultural holding was extended.
(1) Those who start or cease to operate the agricultural holding shall notify the competent management within 30 days. The declaration shall also be made by the heirs within 30 days of the surrender of the estate.
(2) The omission of the declaration may be punishable, unless the facts of the offence are based on a fine of up to 5 000 CZK, even again.
Maturity of tax.
(1) The taxpayer is obliged to calculate the tax itself and to pay it to the competent tax office by 31 January after the end of the relevant year.
(2) If the tax has not been paid on time, the debtor is obliged to pay a 2% default fee on 31 January, 30 April, 31 July and 31 October if the outstanding amount is more than CZK 2.000.
Together with the taxpayer referred to in Paragraph 1 (3), he is obliged by hand to pay the full tax on each of the persons who operate jointly on their own account.
Confession.
(1) Anyone who is obliged to pay the agricultural tax must submit to the tax administration by 31 January each year a declaration of all the circumstances relevant for the assessment of the tax for the previous year. In addition, he is obliged to submit a confession to anyone who is invited by the tax administration to submit a confession. The model shall be issued by the Ministry of Finance and the manner in which it is submitted.
(2) If the taxpayer does not submit the return on time, the tax may be increased by up to 10%; the increase is due within 60 days of the date of unloading of the regulatory list at the local national committee.
Local jurisdiction.
(1) In order to calculate the agricultural tax, the tax administration is responsible, in whose territory the taxpayer was resident (registered office) at the end of the year in question. If the local competent tax administration cannot be determined according to the place of residence of the taxpayer, the competent tax administration in whose district the farm is situated shall be the largest part of it. If local jurisdiction cannot be determined in this way, the Ministry of Finance shall determine it.
(2) Paragraph 1 shall apply mutatis mutandis to the determination of the local jurisdiction of the tax office and the local national committee (local agricultural tax commission).
Notification of the tax rules.
(1) The tax assessment shall be notified by the tax administration to the tax payers in a bulk manner through the local national committee by a regulatory list. The list shall be unloaded by the local national committee within 7 days of reaching public consultation for a period of 30 days.
(2) The local national committee shall declare the beginning and the time of unloading of the list by a decree on the municipal board or by any other means at the usual place.
(3) The local national committee shall confirm the landing period on the list and return it to the tax administration.
An appeal.
(1) Until the assessment of the tax, the competent tax administration may appeal in writing within 60 days of the date of unloading of the statutory list at the local national committee.
(2) Within the same time limit, taxpayers may apply to the relevant tax administration for the purpose of communicating the reasons for the tax assessment. The date of submission of the application shall be the date of the appeal until the date of receipt of the relevant settlement and shall then proceed to the remainder.
(3) The Financial Office of the II. stolec, in Slovakia, decides on the appeal definitively.
The Agricultural Tax Commission.
(1) In the field of agricultural tax, local national committees cooperate with their agricultural tax committees, the district agricultural tax commission and the central agricultural tax commission.
(2) The members of the Agricultural Tax Commission of the Local National Committee (Local Agricultural Tax Commission) are: the Chairman of the Local National Committee or its representative, the representative of the Local Association of the Union of Farmers and the Chairman of the Agricultural Commission of the Local National Committee or its representative, if established, otherwise the member elected by the Local National Committee. The chairman of the local agricultural tax commission shall be the chairman of the local national committee or its representative.
(3) The Regional Agricultural Tax Commission is set up in the context of the tax administration and is composed of the Chairman of the Regional National Committee or its representative, the Agricultural Officer (his representative), the representative of the Tax Administration, the representative of the Regional Association of the Union of Farmers and four other members elected by the Regional National Committee. The Minister of Finance may set up only one district agricultural tax commission for the perimeter of several tax administrations. The chairman of the district agricultural tax commission shall be the chairman of the district national committee or its representative.
(4) The Central Agricultural Tax Commission is set up in the Ministry of Finance and consists of representatives: the Ministry of Finance, Agriculture and Nutrition, the mandates of finance, agriculture and land reform and nutrition, the Regional National Committee in Prague, the Regional National Committee in Brno and the Regional Exposition in Ostrava, the Regional Financial Directorate in Prague and the Regional Financial Directorate in Brno, one representative, and four representatives of the Single Union of Czech and Slovak farmers. The President of the Central Agricultural Tax Commission shall be a representative of the Ministry of Finance.
The local national committees (local agricultural tax commissions) are responsible for:
1. in places where the cadastral proceeds are not identified in or cannot be ascertained from the land records, propose the distribution of the total cadastral yield on the cadastral territory to individual farms on the basis of data from the statement of aggregate cadastral values according to the last valid status [§ 6, paragraph 19 of the Decree of 23 May 1930, No 64 Coll., partly implementing Titles II, III and IV of the Land Register Act and its management (cadastral Law)]. If the local agricultural tax commission does not submit a proposal by 31 October of the relevant year, the tax administration shall submit it;
2. propose the reassignment of individual farms to another production area (§ 8 (2)). The proposal must be submitted to the Regional Agricultural Tax Commission by 31 October of the relevant year; proposals submitted after this deadline cannot have an impact on the tax assessment for this year.
It is for the district tax commission to:
1. propose the reassignment of individual cadastral territories to another production area (§ 8 (2)). The proposal must be submitted to the Central Agricultural Tax Commission by 31 October of the relevant year; the proposals submitted after this deadline cannot have an impact on the tax assessment for this year;
2. Decide definitively on the proposals under Paragraph 29, No 1. If the Regional Agricultural Tax Commission does not decide on the proposal by 15 December of the relevant year, the Financial Office of the II. stool shall decide on it;
3. Decide definitively on the reassignment of individual agricultural holdings to another production area (§ 8 (2)); if it does not decide by 15 December of the relevant year, the reallocation cannot have an impact on the tax assessment for that year.
The Central Agricultural Tax Commission shall be responsible for:
1. Indication of the total cadastral yield on the cadastral territory in cases where it cannot be ascertained from the statement of aggregate cadastral values; if it does not determine it by 30 November of the relevant year, it shall be determined by the Ministry of Finance;
2. Set by decree in the Official Gazette a multiplicity of the area referred to in Paragraph 9 (1); unless it is determined by 30 November of the relevant year, it shall be determined by the Ministry of Finance. These multiples shall determine how many times the net yield of the cultivation of the crops referred to in Article 9 (1) is on average greater than that of other crops;
3. Decide definitively on the reassignment of individual cadastral territories to another production area (§ 8 (2)); if it does not decide by 15 December of the relevant year, the reallocation cannot have an impact on the tax assessment for that year;
4. review the yield ratios of agricultural production and propose a change in agricultural tax rates to the financial administration.
Membership in agricultural tax commissions is an honest function. Members of the Agricultural Tax Commission are required to follow the law, impartially and to the best of their knowledge and conscience, and to keep secrets from the Commission.
The seat of the Regional Agricultural Tax Commission, the Rules of Procedure of the Commission, as well as the text of the promises of the members of the Commission, shall be published by the Minister of Finance as regards the Rules of Procedure of the Local Agricultural Tax Commission in an agreement with the Minister of Interior, in the Official Journal.
Transitional and final provisions.
(1) The same person may be recognised as a member of the household only for one taxpayer and for the same taxpayer only for one tax.
(2) If a discount under § 7 or tax relief under § 9 of the Act of 26 June 1947, No 109 Coll., on the payroll tax was granted to the taxpayer during the year, the agricultural tax under § § 13 to 15 cannot be reduced for that year.
The Minister of Finance may:
1. further break down the agricultural tax table in terms of average cadastral yield and overall area,
2. to take measures to prevent irregularities and hardships which could arise from the implementation of this law;
3. to take measures to avoid double taxation in cases where the agricultural holding is operated on the basis of a working or similar ratio; and
4. by decree in the Official Journal, the method of charging the agricultural tax on land belonging to the composesorates, urbariates or similar legal services.
(1) The agricultural tax return for 1947 shall be made by all taxpayers who are subject to tax by 30 June 1948.
(2) The agricultural tax for 1947 is payable in two equal instalments; the first instalment until 30 June 1948 and the second instalment until 30 September 1948.
(1) The income, after the proceeds from the operation of the agricultural holding which is subject to agricultural tax, is not the basis for the assessment of the tax on income and the general tax on income under the Direct Tax Act, as amended by the regulations amending it and supplementing it.
(2) Land belonging to an agricultural holding subject to agricultural tax is not subject to land tax under the Act on Direct Taxation, as amended by the regulations amending it and supplementing it, starting in the financial year 1948. If they are smuggled in, they shall be subject to the smelt rent tax under Title VI of the same Act.
(3) The Act of 21 February 1946, No 31 Coll., on turnover tax, does not apply, starting in 1947, to fees received by persons subject to agricultural tax after 31 December 1946 for supplies and transactions carried out within the agricultural holding, as well as to the price of own consumption of articles taken from the agricultural holding by such persons. The fees and prices referred to in the previous sentence shall not be subject to the recording obligations laid down in Part One, Section I of the Decree of 29 May 1941, No 297 Coll., on recording obligations for tax and operating purposes. The applicability of Paragraph 2 of this Government Regulation is hereby revoked.
(4) A pension-based tax (pension-based tax) pursuant to the Act of 31 October 1947, No 185 Coll., on an exceptional lump-sum levy and on an exceptional levy on excessive gains in property, for persons subject to agricultural tax, means a pension (base) which would be subject to a pension tax for those persons (the basis for calculating the pension tax) if the persons concerned were not subject to agricultural tax. Exceptional one-off benefit pursuant to § 3 (1) (a) of Act No. 185 / 1947 Coll. shall also be levied on the tax which would have been payable on the pension established in accordance with the preceding sentence if the taxpayer had been subject to the pension tax.
(1) The Act of 19 February 1946, No. 30 Coll., on the reregulation of Czechoslovak law in the field of indirect taxes and state financial monopolies, is supplemented as follows:
1. in Paragraph 41, paragraph 5, first sentence, are to be classified as "pay turnover tax," other words "or subject to agricultural tax,"
2. Paragraph 41 (6) shall be added as follows: "The provisions of the preceding sentences shall not apply to persons subject to agricultural tax, even if they also conduct a trade in butchers, sausages or inns."
(2) The Act of 14 April 1920, No 262 Coll., on the Taxation of Meat, as amended by the Regulations amending it and supplementing it, is added as follows:
1. in Paragraph 1 (2), first sentence, they are to be classified as "pay turnover tax" or "subject to agricultural tax,"
Article 2 (1) (3) shall be supplemented by the following fourth sentence: "The provisions of the preceding sentences shall not apply to persons subject to agricultural tax, even if they are also engaged in the business of butcher, sausage or innkeeper."
(1) The rate of land tax pursuant to Paragraph 105 (1) of the Direct Tax Act increases from 2% to 6% in the financial year 1948.
(2) Holders of land registered or registered in the land register shall be required to notify within 60 days of the date of the publication of this Law land not belonging to the agricultural holding subject to agricultural tax. The model shall be issued by the Ministry of Finance and the procedure for submission.
(3) Paragraph 327 (1), second sentence of the Law on Direct Taxation, is deleted. It shall be used for the last time to measure the pension tax for the year 1947.
In cases not covered by this Act, the provisions of the Act on Direct Taxation apply mutatis mutandis, as amended by the Regulations amending it and supplementing it; as regards the late payment fee, the provisions of Act No. 31 / 1946 Coll.
This Act shall take effect on the day of its publication; apply, however, to agricultural tax for the first time in 1947; to be carried out by the Minister for Finance.
Dr Beneš v. r.
Gottwald v. r.
Dr Dolansky v. r.
Agricultural tax table for the beet sector.
| Při celkové výměře všech pozemků v ha | při průměrném katastrálním výtěžku všech pozemků | |||||
|---|---|---|---|---|---|---|
| 5 Kč | 10 Kč | 15 Kč | 20 Kč | 25 Kč | 30 Kčs | |
| činí zemědělská daň Kčs: | ||||||
| 1 | – | – | 80 | 80 | 90 | 90 |
| 2 | 210 | 230 | 240 | 260 | 270 | 280 |
| 3 | 350 | 400 | 440 | 470 | 500 | 530 |
| 4 | 510 | 580 | 630 | 690 | 740 | 790 |
| 5 | 640 | 760 | 860 | 940 | 1.010 | 1.070 |
| 6 | 800 | 950 | 1.060 | 1.170 | 1.270 | 1.370 |
| 7 | 950 | 1.120 | 1.290 | 1.430 | 1.550 | 1.670 |
| 8 | 1.080 | 1.320 | 1 510 | 1 670 | 1 830 | 1 980 |
| 9 | 1.220 | 1.500 | 1.720 | 1.930 | 2.130 | 2.310 |
| 10 | 1.370 | 1.680 | 1.950 | 2.210 | 2.430 | 2.630 |
| 11 | 1.500 | 1.860 | 2.190 | 2.470 | 2.730 | 2.990 |
| 12 | 1.630 | 2.060 | 2.420 | 2.740 | 3.050 | 3.330 |
| 13 | 1.750 | 2.250 | 2.650 | 3.030 | 3.370 | 3.700 |
| 14 | 1.890 | 2.430 | 2.900 | 3.310 | 3.700 | 4.070 |
| 15 | 2.030 | 2.620 | 3.140 | 3.600 | 4.040 | 4.440 |
| 16 | 2.170 | 2.820 | 3.380 | 3.900 | 4.380 | 4.850 |
| 17 | 2.300 | 3.020 | 3.630 | 4.210 | 4.740 | 5.270 |
| 18 | 2.430 | 3.220 | 3.900 | 4.500 | 5.120 | 5.690 |
| 19 | 2.550 | 3.410 | 4.160 | 4.840 | 5.500 | 6.140 |
| 20 | 2.690 | 3.610 | 4.410 | 5.180 | 5.890 | 6.620 |
| 21 | 2.830 | 3.830 | 4.690 | 5.520 | 6.320 | 7.090 |
| 22 | 2.970 | 4.040 | 4.980 | 5.860 | 6.750 | 7.590 |
| 23 | 3.110 | 4.250 | 5.270 | 6.240 | 7.170 | 8.120 |
| 24 | 3.240 | 4.450 | 5.560 | 6.630 | 7.650 | 8.650 |
| 25 | 3.380 | 4.670 | 5.850 | 7.000 | 8.130 | 9.210 |
| 26 | 3.510 | 4.910 | 6.190 | 7.400 | 8.610 | 9.800 |
| 27 | 3.660 | 5.150 | 6.510 | 7.830 | 9.110 | 10.390 |
| 28 | 3.800 | 5.380 | 6.840 | 8.260 | 9.650 | 11.000 |
| 29 | 3.950 | 5.610 | 7.160 | 8.680 | 10.190 | 11.670 |
| 30 | 4.100 | 5.850 | 7.520 | 9.130 | 10.720 | 12.320 |
| 31 | 4.240 | 6.120 | 7.890 | 9.620 | 11.320 | 12.990 |
| 32 | 4.380 | 6.380 | 8.260 | 10.090 | 11.910 | 13.720 |
| 33 | 4.530 | 6.650 | 8.630 | 10.570 | 12.520 | 14.460 |
| 34 | 4.690 | 6.920 | 9.010 | 11.080 | 13.140 | 15.190 |
| 35 | 4.850 | 7.180 | 9.420 | 11.620 | 13.810 | 15.990 |
| 36 | 5.020 | 7.470 | 9.830 | 12.150 | 14.470 | 16.800 |
| 37 | 5.180 | 7.770 | 10.250 | 12.690 | 15.140 | 17.600 |
| 38 | 5.340 | 8.070 | 10.660 | 13.250 | 15.850 | 18.460 |
| 39 | 5.510 | 8.360 | 11.100 | 13.850 | 16.590 | 19.350 |
| 40 | 5.670 | 8.660 | 11.560 | 14.440 | 17.330 | 20.240 |
| 41 | 5.830 | 8.960 | 12.020 | 15.030 | 18.070 | 21.150 |
| 42 | 6.020 | 9.300 | 12.480 | 15.660 | 18.890 | 22.130 |
| 43 | 6.200 | 9.630 | 12.940 | 16.320 | 19.700 | 23.110 |
| 44 | 6.390 | 9.970 | 13.460 | 16.980 | 20.510 | 24.090 |
| 45 | 6.570 | 10.300 | 13.970 | 17.630 | 21.360 | 25.140 |
| 46 | 6.750 | 10.630 | 14.480 | 18.320 | 22.250 | 26.220 |
| 47 | 6.940 | 10.980 | 14.990 | 19.050 | 23.140 | 27.290 |
| 48 | 7.120 | 11.360 | 15.520 | 19.770 | 24.040 | 28.400 |
| 49 | 7.310 | 11.730 | 16.090 | 20.490 | 24.990 | 29.570 |
| 50 | 7.520 | 12.110 | 16.660 | 21.240 | 25.970 | 30.740 |
| Při celkové výměře všech pozemků nad 50 ha činí zemědělská daň za každý další hektar Kčs: | ||||||
| 210 | 380 | 570 | 750 | 980 | 1.170 | |
Agricultural tax table for the beet sector.
| Při celkové výměře všech pozemků v ha | při průměrném katastrálním výtěžku všech pozemků | |||||
|---|---|---|---|---|---|---|
| 35 Kčs | 40 Kčs | 45 Kčs | 50 Kčs | 55 Kčs | 60 Kčs | |
| činí zemědělská daň 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 | 8.665 | 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 celkové výměře všech pozemků nad 50 ha činí zemědělská daň za každý další hektar Kčs: | ||||||
| 1.370 | 1.560 | 1.700 | 1.840 | 1.970 | 2.060 | |
Agricultural tax table for the beet sector.
| Při celkové výměře všech pozemků v ha | při průměrném katastrálním výtěžku všech pozemků | |||
|---|---|---|---|---|
| 65 Kčs | 70 Kčs | 75 Kčs | 80 Kčs a více | |
| činí zemědělská daň Kčs: | ||||
| 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 | 13.470 | 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 |
| Při celkové výměře všech pozemků nad 50 ha činí zemědělská daň za každý další hektar Kčs: | ||||
| 2.110 | 2.160 | 2.210 | 2.250 | |
The agricultural tax table for the grain growing area.
| Při celkové výměře všech pozemků v ha | při průměrném katastrálním výtěžku všech pozemků | ||||
|---|---|---|---|---|---|
| 5 Kč | 10 Kč | 15 Kč | 20 Kč | 25 Kč | |
| činí zemědělská daň 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 výměře všech pozemků nad 50 ha činí zemědělská daň za každý další hektar Kčs: | |||||
| 120 | 230 | 310 | 390 | 500 | |
The agricultural tax table for the grain growing area.
| Při celkové výměře všech pozemků v ha | při průměrném katastrálním výtěžku všech pozemků | ||||
|---|---|---|---|---|---|
| 30 Kčs | 35 Kčs | 40 Kčs | 45 Kčs | 50 Kčs | |
| činí zemědělská daň 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 celkové výměře všech pozemků nad 50 ha činí zemědělská daň za každý další hektar Kčs: | |||||
| 600 | 720 | 840 | 990 | 1.060 | |
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Regulation Information
| Citation | Act No. 49 / 1948 Coll., on Agricultural Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 14.04.1948 |
|---|---|
| Effective from | 14.04.1948 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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