Full text of Act No. 74 / 1977 Coll.
The Act on Agricultural Tax (full text of the Act on Agricultural Tax as resulting from subsequent legal amendments and supplements)
Valid
Contents
§ 1
ČÁST PRVNÍ
§ 2
§ 3
§ 4
§ 5
§ 6
§ 7
ČÁST DRUHÁ
§ 8
§ 9
§ 10
§ 11
§ 12
§ 13
§ 14
§ 15
§ 16
ČÁST TŘETÍ
§ 17 – zrušen včetně nadpisu
§ 18
§ 19
§ 20
§ 21 až 26 – zrušeny včetně nadpisů
ČÁST ČTVRTÁ
§ 27
§ 28
§ 29
ČÁST PÁTÁ
§ 30
§ 31
§ 32
§ 33
§ 34
§ 35
§ 36
§ 37
§ 38
ČÁST ŠESTÁ
§ 39
§ 40
§ 41
§ 42
§ 43
§ 44
§ 45
§ 46
§ 47
§ 48
§ 49
§ 50
§ 51
§ 52
§ 53
§ 54
ČÁST SEDMÁ
§ 55
§ 56
§ 57
ČÁST OSMÁ
§ 58
§ 59
§ 60
ČÁST DEVÁTÁ
§ 61
§ 62
§ 63
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74
_
Announces
the full text of the Act on Agricultural Taxation of 23 October 1974 No 103 Coll., as follows from the amendments and additions made by the Act of 15 December 1976 No 154 Coll. and the Act of 26 October 1977 No 62 Coll.
THE LAW
on agricultural tax
The Federal Assembly of the Czechoslovak Socialist Republic decided on this law:
Preliminary provisions
This law is governed by
1. an agricultural tax covering:
(a) land tax;
(b) profit tax;
(c) excess wage and remuneration tax;
(d) tax on the income of citizens from agricultural production;
2. social security contributions.
_
Subject matter
(1) The subject of the tax shall be all land held in the real estate register (1) as agricultural land, whether or not actually cultivated or used for purposes other than agricultural production.
(2) Non-agricultural land is subject to tax
(a) areas of the water used economically;
(b) ornamental gardens (2) in the use of citizens.
Exemption
The following shall be exempt:
(a) recovered parcels for a period of 5 years, starting from the following year when the agricultural production was returned;
(b) the parcels (parts thereof) on which they have been planted
1. noble vine species in a continuous area of at least 1 / 4 ha for a period of 6 years;
2. intensive fruit sets in continuous measure of at least 1 ha, for 4 years;
3. Hops and berries in a continuous area of at least 1 / 2 ha for 2 years;
starting one year after planting;
(c) land temporarily withdrawn from agricultural production by decision of the competent national committee;
(d) land used by diplomatic representatives appointed in the Czechoslovak Socialist Republic, other persons enjoying privileges and immunities under international law, and professional consul, provided that they are not Czechoslovak nationals and that reciprocity is guaranteed;
(e) land under management and use of national committees and their budgetary organisations.
Taxpayers
(1) A tax payer shall be each land user listed in Section 2.
(2) A tax on land used as a cover (individual or common) is paid by a single agricultural cooperative; it may request compensation from members of the cooperative.
(3) If the land is used by several users, they are obliged to pay the tax jointly and severally.
Tax base
(1) The basis of the tax is the total area of all the parcels subject to tax.
(2) The total area of all parcels subject to tax is not included
(a) land belonging to family houses, if their area outside the built-up area is not more than 800 m2;
(b) one plot of the same user intended for recreational purposes, if its area is not more than 400 m2 outside the built-up area;
(c) home gardens which are part of the cover, provided that their area is not more than 800 m2.
(3) If the area of the land exceeds the scope set out in paragraph 2, the total area of all the land shall be included.
Tax rate
(1) The tax on 1 ha of land is graduated according to natural habitats and is shown in the tariff attached to the Act No 1.
(2) The tax on economically used water areas is 50 CZK of 1 ha.
Tax reduction
(1) The tax authority may reduce the tax to taxpayers by up to 50% if the land they farm is significantly worse than the other land in the municipality.
(2) The tax administration authority may reduce or waive, in whole or in part, the tax on land which is flooded in part of the year, on land under water treatment, on land which has been wholly or partly withdrawn by decision of the competent authority during the year, on agricultural production and on land which cannot be fully used for agricultural production for the reasons set out in the implementing regulation.
PROFIT TAX
Taxpayers
The tax payers are:
(a) single agricultural cooperatives, common agricultural holdings, common cooperative holdings, mellioration cooperatives;
(b) State goods, state economic organisations of military forests and goods and other state economic organisations of agricultural production and agricultural services, as determined by the Federal Ministry of Finance in agreement with the competent Ministry of Finance of the Republic;
(c) professional undertakings, directorates-general and associations of organisations, (4) where at least half of the subordinate or, where applicable, associated organisations are subject to profit tax under this law.
Exemption
The newly built common agricultural holdings with predominantly agricultural production and agri-chemicalenterprises (5) are exempt for five years from their formation.
Subject matter
All activities of taxpayers are subject to tax.
Tax base
(1) The basis of the tax is the balance sheet profit (loss) recorded in the accounts, increased by the items to be added (hereinafter "deductible items") and reduced by the items to be deducted (hereinafter "deductible items").
(2) Expenditure which State economic organisations may bear on the costs referred to in the special rules, (6) shall be included in the actual costs to calculate the tax base in cooperative organisations, but not to the extent and to the extent set out in those rules.
(3) - repealed.
(4) When operating a joint operation in which a new organisation is not formed, the tax base of the associated organisations and the profit (loss) on them are included. For the purposes of agricultural tax, the associated organisations shall spread out the revenues, revenues and costs of joint activities.
(5) For debtors in liquidation, the basis of the tax shall be the balance sheet profit, adjusted for deductible and deductible items, and after the liquidation, the surplus.
Subordinated liabilities
(1) The attributable items are:
(a) the amounts by which the costs or revenues have been increased or reduced in breach of the law, in the costs of the contributions and subsidies to which the taxpayer is not obliged under the law, to be paid free of charge, and the amounts by which the taxpayer has exceeded the binding cost limits laid down in the approved financial plan, the types of which are determined by the Government of the Czechoslovak Socialist Republic;
(b) subsidies received and subsidies to cover costs, with the exception of stabilisation subsidies allocated to the construction fund;
(c) the members of agri-chemical holdings returned;
(d) land tax refunds.
(2) The following items are added when charged in taxpayers' costs:
(a) the difference by which fines paid and periodic penalty payments are higher than those received;
(b) surpluses to replace discharges of uncleaned or insufficiently treated waste water.
Deductible items
(1) The deductible items are, if they are not charged under the legislation in the cost or in the cost of generating the taxpayer's profits, the following items:
(a) the land tax paid;
(b) an increase in the tax on non-agricultural activities (Section 15);
(c) members' shares in agro-chemical undertakings.
(2) The deductible items are as follows:
(a) the difference by which fines and periodic penalty payments received are higher than paid;
(b) amounts received from another organisation from means which have already been taxed on profit taxes or similar taxes on another organisation if they are part of the profit;
(c) bonuses of the nature of the premiums provided for by the competent central authorities, where they are included in the profit.
Tax rate
(1) The tax rate, with the exception of paragraph 3, is 0,8% for each percentage of return, up to a maximum of 40% of the tax base. The rate shall be calculated to the nearest hundredth.
(2) Profitability is calculated as the ratio of the balance sheet profit reduced by the land tax paid and increased by the deductible item in accordance with Article 12 (1) (a) to the total costs, minus the amount by which the balance sheet profit was increased [Article 12 (1) (a)], to the nearest hundredth.
(3) The rate of taxation of agricultural supply and purchase organisations, Directorates-General, associations of state economic organisations and taxpayers in liquidation is 50% of the tax base and 50% of the liquidation surplus, respectively.
(4) State economic organisations of agricultural production and agricultural services, with the exception of state goods, breeding and seed farms and farms, national breeding and production undertakings and large-scale feed companies, as well as state economic organisations of military forests and goods, Melliorative cooperatives and common agricultural holdings with the exception of agri-chemical holdings and common agricultural holdings with predominantly agricultural production, shall be increased by 30%.
Increase in tax on non-agricultural activities
(1) Non-agricultural activities are the production and sale of products other than agricultural products and the provision of work and services to non-agricultural organisations and citizens, with the exceptions provided for by the Federal Ministry of Finance by the implementing regulation.
(2) The profit tax calculated in accordance with Paragraph 14 (1) shall be increased by 10% from non-agricultural revenues. However, a part of the non-agricultural revenues provided for in the Federal Ministry of Finance's implementing regulation shall not be counted for the tax increase for single agricultural cooperatives, state goods, breeding and seed businesses and goods, state breeders and large feeders.
(3) The increase is prescribed even if the tax base (§ 11) is not recognised.
Maximum amount of tax
The tax may amount to a maximum of 70% of the balance sheet profit plus deductible items and reduced by deductible items and reduced by deductible items with the exception of the item under Paragraph 13 (1) (b).
Tax on exceeding wages and remuneration
Taxpayers
Taxpayers are single agricultural cooperatives.
Tax base
The basis of the tax is the difference between the amount of wages and fees charged in the current year into costs and the normative level of cost remuneration; This level shall be calculated as the product of the average number of employees and the amount laid down by the Government of the Czechoslovak Socialist Republic.
Tax rate
The tax rate is 50%.
CONTRIBUTION TO SOCIAL SECURITY
Taxpayers
(1) The social security contribution (hereinafter referred to as the "contribution") is paid by the State economic organisations of agricultural production and agricultural services, the State economic organisations of military forests and goods, trade undertakings, Directorates-General and associations of organisations, provided that at least half of the subordinate organisations and, where appropriate, the associated organisations have an obligation to pay the contribution under this law.
(2) State goods, breeding and seed undertakings and goods, large feedingstuffs and national breeding enterprises shall be exempt from the allowance.
Basis of the contribution
(1) The contribution for agricultural supply and purchase organisations, state economic organisations of military forests and goods, Directorates-General and associations of organisations (Section 27 (1)) is based on the amount of all the means of pay charged in the current year for payment, reduced by the remuneration referred to in paragraph 3.
(2) The contribution for the other taxpayers shall be based on the amount of wage resources settled in the current year for payment, reduced by the remuneration referred to in paragraph 3, which is the proportion of non-agricultural revenues (Paragraph 15) of total revenue; The calculation shall be made to the nearest hundredth.
(3) The basis of the allowance shall be reduced by the remuneration to be paid to the best workers and collectibles of the amount received by the taxpayer as remuneration to the Red Five-Year Battalion or to the Battalion, or by a standard equivalent to that established for the current year. 8)
(4) The allowance also includes sickness insurance (9) and is part of the taxpayer's costs.
Rate of contribution
The contribution rate for taxpayers referred to in Article 28 (1) shall be 10% of the base laid down in this paragraph, for taxpayers referred to in Article 28 (2) shall be 20% of the base laid down in this paragraph.
TAX FROM THE REVENUE OF CITIZENS FROM AGRICULTURAL PRODUCTION
Taxpayers
(1) Taxpayers are citizens who operate agricultural production on their own or common account.
(2) Where agricultural production is jointly operated by more than one person, they shall pay the tax jointly and severally.
Exemption
The following shall be exempt:
(a) members of single agricultural cooperatives, both from income received from the cooperative in cash or in kind as remuneration for the work, or as payment for compensation for the property surrendered, and from income generated by the operation of the fumigation farm; However, the exemption does not apply to income from the cultivation of specific crops and specialised livestock production (Sections 32 (3) and 33 (4));
(b) workers of public goods, large-scale food, breeding and seed businesses and goods, national breeding enterprises, state fisheries, military forests and goods, state forest and water management organisations, school and forestry establishments of universities and of agricultural and forestry schools and farm income schools on land which they have been granted temporary use by such organisations; the exemption does not, however, apply to income from the cultivation of specific crops and specialised livestock production;
(c) diplomatic representatives authorised in the Czechoslovak Socialist Republic, other persons enjoying privileges and immunities under international law, and professional consuls, provided that they are not Czechoslovak nationals and that reciprocity is guaranteed.
Subject matter
(1) The tax shall, with the exception referred to in paragraph 2, cover all activities relating to the operation of agriculture, including fish farming. It also includes the occasional activity and by-production, where it is closely related to plant or animal production and the income resulting therefrom is merely a supplement to the income from plant and animal production.
(2) The subject matter of the tax is not the cultivation of special crops and specialised livestock production, where it is achieved annually after deduction of the costs of income above 20 000 CZK, or would be achieved in good management and under normal climate conditions. Revenue from these activities shall be subject to a public income tax.
(3) For the purposes of this Act,
(a) specific cultures: hops, vines, tobacco, vegetables, strawberries, fruit, medicinal and root plants, seeds of all kinds, flowers and mushrooms;
(b) for specialised livestock production: rearing of bees, fur and laboratory animals and rearing of common livestock operated by non-farmers or to an extent not proportionate to the extent of the plant production being carried out.
Tax base
(1) The income subject to the tax shall be calculated, with the exception referred to in paragraph 4, as the product of the average return standard per hectare of agricultural land and the total area of all land eligible for agricultural cultivation.
(2) The average yield standards per hectare of agricultural land are set out in Annex 2 to this Law.
(3) The total amount relevant for the calculation of income subject to tax shall be included:
(a) grassland, provided that, under the rules on the protection of agricultural soils (10), their conversion into arable land has not been imposed, by two decimals of the actual area;
(b) the three decimal places used economically;
(c) from other non-agricultural soils (11) only land used for agricultural production.
(4) The income from the cultivation of specific crops (crops) and the income from specialised livestock production is calculated on the basis of the actual cash and in-kind income achieved, reduced by the costs incurred to achieve them. The income from the cultivation of special crops shall be determined by the tax authority at least at the rate corresponding to the average standard of profitability.
(5) If the taxpayer does not hold more than 15 hives, monetary and in-kind income for honey shall not be included in the tax base.
(6) The tax shall be based on the sum of the revenue referred to in paragraphs 1 and 4.
(1) The income according to the average profitability standards shall be determined on the total area of all the parcels referred to in paragraphs 1 and 3 of Section 33 according to the state of 1 January of the year to which the tax is to be charged, with the exception of parcels devoted to the cultivation of specific crops (crops) and except in the cases referred to in Section 49 (2).
(2) The income from special crops and specialised livestock production is determined on the basis of the income actually obtained and expenditure incurred in the calendar year preceding the year for which the tax is levied.
Tax rate
| Daň činí při základu daně | ||
| nad Kčs | do Kčs | |
| 3 000 | 5 % | |
| 3 000 | 6 000 | 150 Kčs a 7 % ze základu přesahujícího 3000 Kčs |
| 6 000 | 9 000 | 360 Kčs a 10 % ze základu přesahujícího 6000 Kčs |
| 9 000 | 14 000 | 660 Kčs a 15 % ze základu přesahujícího 9000 Kčs |
| 14 000 | 20 000 | 1410 Kčs a 22 % ze základu přesahujícího 14 000 Kčs |
| 20 000 | 2730 Kčs a 30 % ze základu přesahujícího 20 000 Kčs. | |
Tax increases and reductions
(1) The tax levied on taxpayers who do not have underage children will be increased by 10%.
(2) The tax authority may:
(a) increase the tax levied accordingly, but not more than 50%, if the taxpayer has income from occasional activity, by-production or from the sale of agricultural products directly to consumers, and in the case of disproportionately high incomes from agricultural production;
(b) reduce the tax levied accordingly, but not more than 50%, if it is for taxpayers over 65 years of age or with altered working capacity, or if local circumstances so require.
Tax-free minimum
(1) Fees whose income from agricultural production, together with the income from other sources, does not exceed 3 000 CZK per year shall not be measured.
(2) Where more than one citizen operates agricultural production on a joint account, the limits set out in paragraph 1 shall apply to the total of their income.
(3) If the taxable amount is less than 400 CZK pursuant to § 33, the tax shall not be measured.
Obligations
Taxpayers who grow specific crops (crops) or operate specialised livestock production, occasional activity, by-production or who sell agricultural products directly to consumers may be required by the tax authority to keep records of the actual cash and actual income and expenditure achieved and to store the documents.
COMMON PROVISIONS
Notification of the formation and termination of tax liability
The taxpayers shall notify the tax authority within 15 days of the occurrence or termination of the tax liability,
(a) taxpayers pursuant to Article 4, that they have become or have ceased to be users of land;
(b) the taxpayers referred to in § 8 of the date on which the organisation was created or destroyed;
Contents
§ 1
ČÁST PRVNÍ
§ 2
§ 3
§ 4
§ 5
§ 6
§ 7
ČÁST DRUHÁ
§ 8
§ 9
§ 10
§ 11
§ 12
§ 13
§ 14
§ 15
§ 16
ČÁST TŘETÍ
§ 17 – zrušen včetně nadpisu
§ 18
§ 19
§ 20
§ 21 až 26 – zrušeny včetně nadpisů
ČÁST ČTVRTÁ
§ 27
§ 28
§ 29
ČÁST PÁTÁ
§ 30
§ 31
§ 32
§ 33
§ 34
§ 35
§ 36
§ 37
§ 38
ČÁST ŠESTÁ
§ 39
§ 40
§ 41
§ 42
§ 43
§ 44
§ 45
§ 46
§ 47
§ 48
§ 49
§ 50
§ 51
§ 52
§ 53
§ 54
ČÁST SEDMÁ
§ 55
§ 56
§ 57
ČÁST OSMÁ
§ 58
§ 59
§ 60
ČÁST DEVÁTÁ
§ 61
§ 62
§ 63
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Regulation Information
| Citation | Full text of Act No. 74 / 1977 Coll., on Agricultural Tax (full text of the Act on Agricultural Tax, as resulting from subsequent legal amendments and supplements) |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 14.11.1977 |
|---|---|
| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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