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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:

  1. 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| +-----------+------------+------------+---+------+----------+
  2. 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| +-----------+------------+------------+---+------+----------+
  3. 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:
  4. 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| |+----------+------------+------------+---+--------+------------+
  5. 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| +-----------+------------+------------+---+--------+------------+
  6. 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| +-----------+------------+------------+---+--------+------------+
  7. 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

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