377/2007 Sb.
LAW
of 6 May 1999. December 2007,
amending Act No. 241/2000 Coll., on the budgetary revenue determination
certain taxes to the territorial entities and certain State funds
(the law on budgetary determine taxes), as amended
Parliament has passed the following Act of the United States:
Article. (I)
Act No. 242/2000 Coll., on financial determine yield certain taxes
local municipalities and some State funds (the law on the
financial destination taxes), as amended by Act No. 492/2000 Coll., Act No.
483/2001 Coll., Act No. 387/2004 Coll. and Act No. 1/2005, is hereby amended
as follows:
1. In section 4, paragraph 4. 1 (b). b) to (f)), ' 20.59 ' is replaced by
"13.3".
2. in article 4, paragraph 2 reads as follows:
"(2) the percentage by which the municipality, except the capital city of Prague, Plzeň,
Ostrava and Brno, (hereinafter referred to as "other communities") involved in the percentage of
the national gross income taxes referred to in paragraph 1 (b). b) to (f))
calculated as the sum of the
and the ratio of the total acreage) cadastral area of the village to the total area of
cadastral area of all municipalities, expressed as a percentage and multiplied by
coefficient of 0.03,
(b) the proportion of the population of the village) to the population of all municipalities, expressed
as a percentage and multiplied by the coefficient 0.03,
(c)) of the ratio times the successive transitions, calculated for the community by using the
coefficients of successive transitions to a sum of multiples of successive transitions
calculated for other communities, expressed as a percentage and multiplied by
coefficient of 0.94 and further multiplied by the total percentage of laying on
part of the national gross income taxes referred to in paragraph 1 (b). b) to (f))
involved in other communities; This percentage shall be calculated in a manner
referred to in paragraph 4. ".
3. In article 4, paragraph 2, the following paragraphs 3 to 7 shall be inserted:
"(3) the quotients of successive transitions and multiples of gradual transitions
[paragraph 2 (b) (c))] are listed in annex 2 to this Act.
(4) the total percentage, which the other municipalities involved in the part of the
the national gross income taxes referred to in paragraph 1 (b). b) to (f))
down by the fraction in which the numerator times the conversion rate shall be entered
the coefficient for the other communities listed in annex 3 to this Act, and
the total population of the other municipalities, and the denominator the sum
multiples of the appropriate conversion factors as specified in annex No. 3
This law and population attributable to the capital city of Prague,
Plzeň, Ostrava, Brno and other municipalities.
(5) the percentage by which the capital city of Prague, Plzen, Ostrava and Brno
involved in the percentage of gross income taxes in accordance with the national
paragraph 1 (b). (b)) to f) is calculated as the sum of
and the ratio of the total acreage) cadastral area of the village to the total area of
cadastral area of all municipalities, expressed as a percentage and multiplied by
coefficient of 0.03,
(b) the proportion of the population of the village) to the population of all municipalities, expressed
as a percentage and multiplied by the coefficient 0.03,
(c) the ratio times the appropriate) the rate of conversion referred to in
Annex No. 3 to this Act and for the city of Prague,
Plzeň, Ostrava or Brno and the population of the capital city of Prague, Plzeň,
Ostrava or Brno to a sum of multiples of the appropriate conversion
the coefficients listed in annex 3 to this law and population
attributable to the capital city of Prague, Plzen, Ostrava, Brno and other
municipalities, expressed as a percentage and multiplied by the coefficient 0.94.
(6) in determining the population of the municipality for the purpose of the calculations according to paragraphs
2 to 5 shall be based on the status of the 1. January of the current year indicated in the balance
the population of the Czech Republic Czech Statistical Office processed to 1.
January of the current year.
(7) in determining the amount of the cadastral area of the village for the purposes of calculations
in accordance with paragraphs 2 to 5 are based on the Czech Office of land measurements and
land registry to 1. January of the current year. ".
Paragraphs 3 and 4 shall become paragraphs 8 and 9.
4. In section 4, paragraph 9 is added:
(9) the Ministry of finance will announce the Decree, in agreement with the Czech
the Statistical Office and the Czech Office of land survey and land register, always with the
effect from 1. September of the current year
and the total percentage), which is the other municipalities involved in the part of the
the national gross income taxes referred to in paragraph 1 (b). b) to (f)),
(b)) the percentage by which each municipality involved in the percentage of
the national gross income taxes referred to in paragraph 1 (b). b) to (f)),
(c)) the percentage by which each municipality involved in the tax revenue by
paragraph 1 (b). I) laid down depending on the ratio of the number of employees
in the village of vykázanému, in the annex to the statement of income tax from dependant
activities and emoluments under the Act on income tax) to ^ 9a
the total number of employees reported in the Czech Republic as follows,
According to the State 1. December immediately preceding calendar
year. ".
5. Appendix 2 is added:
"Annex 2 to the Act No. 241/2000 Coll.
Coefficients of successive transitions and multiples of gradual transitions
----------------------------- ---------------- -------------------------------------------------
Municipalities with a population of coefficients of Multiple sequential transitions
from-to the inhabitants of rolling
transitions
----------------------------- ---------------- -------------------------------------------------
0-300 x number of inhabitants of the municipality 1.0000 1.0000
301-5 000 300 1.0640 + 1.0640 x population zpočtu inhabitants
the village of in excess of 300
5001-30 000 1.3872 5 + 1,3872 300,8 x number of inhabitants
the number of inhabitants of the village in excess of 5 000
30 001-+ 39980.8 + 1.7629 x 1.7629 population
the number of inhabitants of the village exceeding 30 000
----------------------------- ---------------- -------------------------------------------------
6. Appendix 3:
"Annex 3 to the Act No. 242/2000 Coll.
------------------------------------------
Conversion
coefficient
------------------------------------------
The capital city of Prague 4.2098
Plzen 2.5273
Ostrava 2.5273
Brno 2.5273
The rest of the municipality 1.0000
------------------------------------------
Article II
Transitional provisions
1. When determining the shares of the municipalities to tax revenues and transfer tax
revenue, on which municipalities are entitled to 31. in December 2007, according to the law
No. 242/2000 Coll., in the version in force until the date of entry into force of this
of the Act, and that have not been converted to the budgets of municipalities until 31 December 2006. December 2007,
the process according to the existing legislation.
2. For the first time will Decree pursuant to § 4 paragraph 2. 9 of Act No. 247/2000 Coll., on the
the version in force from the date of entry into force of this Act, is issued to
became effective on 1 January 2004. January 2008, with the population of the village and acreage
cadastral territory of municipalities to 1. January 2007, and the numbers of employees to 1.
December 2006.
Article. (III)
The effectiveness of the
This Act shall take effect on 1 January 2000. January 1, 2008.
Vaidya in the r.
Klaus r.
Topolanek in r.
