Odredba o valorizaciji zneskov za odmero davkov po...

337. Odredba o valorizaciji zneskov za odmero davkov po zakonu o davkih občanov za leto 1993

Na podlagi 193.a člena Zakona o davkih občanov (Uradni list SRS, št. 36/88 in 8/89 ter Uradni list RS, št. 48/90 in 7/93) ter na podlagi podatka Zavoda Republike Slovenije za statistiko izdaja minister za finance Republike Slovenije

ODREDBO
o valorizaciji zneskov za odmero davkov po zakonu o davkih občanov za leto 1993

I

Zneski za odmero davka na dediščine in darila, določeni v 150. členu zakona, se valorizirajo tako, da znašajo:

a)

II. dedni red (starši, bratje, sestre in njihovi potomci)

+-----------------------------------------------------------+
|Od vrednosti SIT                       Znaša davek         |
|        nad           do          SIT          %        SIT|
+-----------+------------+------------+---+------+----------+
|           |     859.647|            |   |5     |          |
+-----------+------------+------------+---+------+----------+
|    859.647|   3,863.061|   42.982,40|+  |6 nad |   859.647|
+-----------+------------+------------+---+------+----------+
|  3,863.061|   6,870.042|  223.187.20|+  |7 nad | 3,863.061|
+-----------+------------+------------+---+------+----------+
|  6.870.042|   9,873.456|  433.675,90|+  |8 nad | 6,870.042|
+-----------+------------+------------+---+------+----------+
|  9,873.456|  12,880.437|  673.949,00|+  |9 nad | 9,873.456|
+-----------+------------+------------+---+------+----------+
| 12,880.437|  15,883.851|944.577.30  |+  |10 nad|12,880.437|
+-----------+------------+------------+---+------+----------+
| 15,883.851|  18,890.832|1,244.918,70|+  |11 nad|15,883.851|
+-----------+------------+------------+---+------+----------+
| 18,890.832|  21,894.246|1,575.686,60|+  |12 nad|18,890.832|
+-----------+------------+------------+---+------+----------+
| 21,894.246|  24,901.227|1,936.096,30|+  |13 nad|21,894.246|
+-----------+------------+------------+---+------+----------+
| 24,901.227|            |2.327.003,80|+  |14 nad|24,901.227|
+-----------+------------+------------+---+------+----------+

b)

III. dedni red (dedi in babice)

+-----------------------------------------------------------+
|Od vrednosti SIT                       Znaša davek         |
|        nad           do          SIT          %        SIT|
+-----------+------------+------------+---+------+----------+
|           |     859.647|            |   |8     |          |
+-----------+------------+------------+---+------+----------+
|    859.647|   3,863.061| 68.771,80  |+  |9 nad |   859.647|
+-----------+------------+------------+---+------+----------+
|  3,863.061|   6,870.042|339.079,10  |+  |10 nad| 3,863.061|
+-----------+------------+------------+---+------+----------+
|  6,870.042|   9,873.456|639.777,20  |+  |11 nad| 6,870.042|
+-----------+------------+------------+---+------+----------+
|  9,873.456|  12,880.437|970.152,70  |+  |12 nad| 9,873.456|
+-----------+------------+------------+---+------+----------+
| 12,880.437|  15,883.851|1,330.990.40|+  |13 nad|12,880.437|
+-----------+------------+------------+---+------+----------+
| 15,883.851|  18.890.832|1,721.434,20|+  |14 nad|15,883.851|
+-----------+------------+------------+---+------+----------+
| 18,890.832| 21,894.246 |2.142.411.50|+  |15 nad|18,890.832|
+-----------+------------+------------+---+------+----------+
| 21.894.246| 24,901.227 |2.592.923.60|+  |16 nad|21,894.246|
+-----------+------------+------------+---+------+----------+
| 24,901.227|            |3,074.040,60|+  |17 nad|24,901.227|
+-----------+------------+------------+---+------+----------+

c)

vse druge

+-----------------------------------------------------------+
|Od vrednosti SIT                       Znaša davek         |
|        nad           do          SIT          %        SIT|
+-----------+------------+------------+---+------+----------+
|           |     859.647|            |   |11    |          |
+-----------+------------+------------+---+------+----------+
|    859.647|   3.863.061|   94.561,20|+  |13 nad|   859.647|
+-----------+------------+------------+---+------+----------+
|  3.863.061|   6.870.042|  485.005,00|+  |15 nad| 3.863.061|
+-----------+------------+------------+---+------+----------+
|  6,870.042|   9.873.456|  936.052.20|+  |17 nad| 6,870.042|
+-----------+------------+------------+---+------+----------+
|  9,873.456|  12.880.437|1.446.632,60|+  |19 nad| 9,873.456|
+-----------+------------+------------+---+------+----------+
| 12,880.437|  15,883.851|2,017.959,00|+  |21 nad|12,880.437|
+-----------+------------+------------+---+------+----------+
| 15,883.851|  18.890.832|2.648.675.90|+  |23 nad|15.883.851|
+-----------+------------+------------+---+------+----------+
| 18,890.832|  21.894.246|3,340.281.50|+  |25 nad|18,890.832|
+-----------+------------+------------+---+------+----------+
| 21.894.246|  24,901.227|4,091.135.00|+  |27 nad|21,894.246|
+-----------+------------+------------+---+------+----------+
| 24,901.227|            |4.903.019,90|+  |30 nad|24,901.227|
+-----------+------------+------------+---+------+----------+