Zdaňování organizací podle nového zákona o zemědělské dani

Complex application of the economic machinery restructuration in agriculture was adopted by the Governments of the Czechoslovak Socialist Republic (CSSR) and of the Czech Socialist Republic (CSR) by Decrees No. 187/88 and 236/88 in force since January 1, 1989. The basic aim is to provide conditions for a more effective development of the socialist relations of production in the agricultural and foodstuffs complex and for a wider scope of the creative initiative of the working people and collectives. The new economic machinery applied to the agricultural and foodstuffs complex represents inter alia profound and fundamental changes in planning and economic instruments. One of the economic instruments for the7 furtherance of a more effective management is the agricultural tax. The Federal Assembly adopted on November 8, 1988, the new Agricultural Tax Act in force since January 1, 1980. The agricultural tax is construed so as to embrace the land tax, the tax on the volume of wages and remunerations, the profit tax and the tax on income of individuals from agricultural production of the mentioned taxes the land tax, the tax on the volume of wages and remunerations and the profit tax concern the taxation of organisations. The new Agricultural Tax Act brings about many essential changes compared to the former state and is becoming an important regulating factor of agricultural production. The regulation of the agricultural tax paid by organisations is linked in the first place to the complex frame of the wholesale and purchase prices also in force since January 1, 1989, inclusive of complementary price and non-price instruments. Pursued further is the consistency and unification of the taxation system for all organisations engaged in agricultural production, agricultural services and for organisations engaged in the foodstuffs industry. For land tax adjustment use was made in the first place of the results of the new agricultural land fund quality survey. The marked increase in the tax rates and the reduction of the differential surcharges reacts more consistently to the settlement of the differential rent I. Newly introduced was the tax on the volume of wages and remunerations, which is to stir the substitution of manpower mainly by a more extensive application of uptodate technology and by improved effectiveness of labour, while safeguarding the same payments by all organisations for all-social expenses connected with manpower reproduction. The new profit tax regulation introduced uniform taxation of profits at the rate of 50% from all economic activities, the basis of the tax assessment being the same as in the instance of the profit levy and income tax. Provided thereby are not only equal taxation conditions for all payers of this tax, but taxation of all economic organisations within the national economy has been approximated.