Uradni list

Številka 8
Uradni list RS, št. 8/1993 z dne 12. 2. 1993
Uradni list

Uradni list RS, št. 8/1993 z dne 12. 2. 1993

Kazalo

337. Odredba o valorizaciji zneskov za odmero davkov po zakonu o davkih občanov za leto 1993, stran 324.

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|
+-----------+------------+------------+---+------+----------+
II
Zneski za odmero davka od premoženja, določeni v 159. in 165. členu zakona, se valorizirajo tako, da znašajo za:
a) stavbe 
+---------------------------------------------------------------+
|Če znaša osnova SIT               Znaša davek                  |
|        nad           do     SIT            %               SIT|
+-----------+------------+------------+---+--------+------------+
|           |     449.442|            |   |0,10    |            |
+-----------+------------+------------+---+--------+------------+
|    449.442|   2.496.900|      449,40|+  |0,20 nad|     449.442|
+-----------+------------+------------+---+--------+------------+
|  2,496.900|   4.993.800|    4.544,30|+  |0,30 nad|   2,496.900|
+-----------+------------+------------+---+--------+------------+
|  4,993.800|   7.490.700|   12.035.00|+  |0,45 nad|   4,993.800|
+-----------+------------+------------+---+--------+------------+
|  7.490.700|   9.987.600|   23.271.00|+  |0.65 nad|   7,490.700|
+-----------+------------+------------+---+--------+------------+
|  9,987.600|  12,876.870|   39.500,90|+  |0.85 nad|   9.987.600|
+-----------+------------+------------+---+--------+------------+
| 12,876.870|            |   64.059.70|+  |1.00 nad|  12,876.870|
|+----------+------------+------------+---+--------+------------+
b) prostore za počitek oziroma rekreacijo 
+---------------------------------------------------------------+
|Če znaša osnova SIT               Znaša davek                  |
|        nad           do     SIT            %               SIT|
+-----------+------------+------------+---+--------+------------+
|           |     449.442|            |   |0,20    |            |
+-----------+------------+------------+---+--------+------------+
|    449.442|   2,496.900|      898,90|+  |0,40 nad|     449.442|
+-----------+------------+------------+---+--------+------------+
|  2,496.900|   4,993.800|    9,088.70|+  |0,60 nad|   2,496.900|
+-----------+------------+------------+---+--------+------------+
|  4,993.800|   1,490.700|  24,070,10 |+  |0,80 nad|   4,993.800|
+-----------+------------+------------+---+--------+------------+
|  7,490.700|   9,987.600|  44,045,30 |+  |1,00 nad|   7,490.700|
+-----------+------------+------------+---+--------+------------+
|  9,987.600|  12,876.870|  69,014,30 |+  |1,25 nad|   9,987.600|
+-----------+------------+------------+---+--------+------------+
| 12,876.870|            | 105,130.20 |+  |1,50 nad|  12,876.870|
+-----------+------------+------------+---+--------+------------+
c) poslovne prostore 
+---------------------------------------------------------------+
|Če znaša osnova SIT               Znaša davek                  |
|        nad           do     SIT            %               SIT|
+-----------+------------+------------+---+--------+------------+
|           |     449.442|            |   | 0,15   |            |
+-----------+------------+------------+---+--------+------------+
|    449.442|   2,496.900|      674.00|+  |0,35 nad|     449.442|
+-----------+------------+------------+---+--------+------------+
|  2,496.900|   4,993.800|    7,840,30|+  |0,55 nad|   2,496.900|
+-----------+------------+------------+---+--------+------------+
|  4,993.800|   7,490.700|   21,573.20|+  |0,75 nad|   4,993.800|
+-----------+------------+------------+---+--------+------------+
|  7,490.700|   9,655.869|   40,300.00|+  |1,00 nad|   7,490.700|
+-----------+------------+------------+---+--------+------------+
|  9,655.869|            |   61,951.70|+  |1,25 nad|   9,655.869|
+-----------+------------+------------+---+--------+------------+
d) plovne objekte dolžine od 8 do 9 metrov 8.204 SIT, za vsak nadaljnji meter 3.210 SIT.
III
Vrednost dobitka, do katerega se davek od iger na srečo ne plačuje, določena v 169. členu zakona, se v 1993. letu valorizira tako, da znaša 12.841 SIT.
IV
Znesek, določen v 194. členu zakona, se valorizira tako, da znaša 1.784 SIT.
V
Znesek, določen v 211. členu zakona, se valorizira tako, da znaša 5.351 SIT.
VI
Zneska, določena v tretjem odstavku 256. člena zakona, se valorizirata tako, da znaša 892 SIT in 1.784 SIT.
Znesek, določen v četrtem odstavku 256. člena zakona, se valorizira tako, da znaša 1.784 SIT.
VII
Ta odredba začne veljati petnajsti dan po objavi v Uradnem listu Republike Slovenije.
Št. 416-5/93
Ljubljana, dne 1. februarja 1993.
Mitja Gaspari l. r.
Minister za finance
Kazalo Na vrh
AAA Zlata odličnost

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