Zdaňování občanů podle nového zákona o zemědělské dani

The agricultural tax is governed by a common act applying both to organisations and individuals. However in the instance of individuals it is construed differently consisting of two components – the land tax and the tax on income of individuals from agricultural production. Receipts from farming are taxed by the two components, but the land tax liability is bound to the use of land, whereas the tax on income of individuals from agricultural production is construed as an income type tax affecting the income earned by carrying out agricultural production. The new Agricultural Tax Act in force since January 1, 1989, aims in subjecting individuals to the tax at adequacy to the tax charge on receipts from other gainful occupations carried on by them. In consideration were also taken the new purchase prices bringing about higher receipts from the sales of farm produce. For the rate of the land tax relevant is the classification of the cadastral area in which the land is situated in the economic production group. The rates for the various economic production groups are the same as for organisations, graded from 150 to 3.000 Czechoslovak Crowns per hectare of land, while for economic production groups in inferior natural conditions no rates are prescribed and consequently no tax on such land is payable. The new statute retains the exemption from tax for land up to 800 square metres area in personal use of individuals belonging to family houses. The main changes brought about by the new law concern the tax on income of individuals from agricultural production. The basis of assessment are now the actual monetary receipts in a calendar year after deduction of expenses. Average yield standards representing presumed receipts from 1 hectare of land applied hitherto to establish the basis from current agricultural production serve now as a minimal basis for tax assessment. Apart from receipts from agricultural – vegetable and animal – production proper, included in the bases are also receipts from side line production and casual activities carried on in connection with agricultural production provided their extent is small constituting not more than its complement. The new statute retains, though in a different shape than hitherto, the advantage of small breeders and producers in that the tax-free amount of 6,000 Czechoslovak Crowns is deducted from the assessment basis. The tax is calculated from the assessment basis on a progressive scale from 10 to 60%. To individuals selling agricultural produce to consumers direct (usually at higher than official sales prices) or engaging the services of other individuals the National Committees as administrators of the tax are authorised to increase the tax rate by up to 30%. The new statute allows also to fix the tax as a lump sum in accordance with the presumed amount of receipts. Unlike the agricultural tax paid by organisations, the yield of which goes to the Budgets of the Republics, the agricultural tax paid by individuals remains the budgetary revenue of Local National Committees entrusted with its administration.