@leximpact/socio-fiscal-openfisca-json

{ "calculate_output": "calculate_output_divide", "default_value": 0, "definition_period": "year", "description": { "2024-10-10": [ { "href": "https://www.budget.gouv.fr/rechercher?query=PLF+2025+-+%C3%89valuations+pr%C3%A9alables+des+articles+du+projet+de+loi+&field_tags_target_id=&sort_bef_combine=search_api_relevance_DESC&f%5B0%5D=type%3Adocuments&f%5B0%5D=type%3Adocuments", "note": "L’Article 3 du PLF 2025 instaure une contribution différentielle permettant d’assurer une imposition minimale de 20 % des plus hauts revenus. Ainsi, dès lors que le taux moyen d’imposition au titre de l’impôt sur le revenu, de la contribution exceptionnelle sur les hauts revenus (CEHR) sera inférieur à 20 % du revenu fiscal de référence (RFR), une contribution différentielle sera appliquée pour atteindre ce niveau d’imposition. Cette contribution s’applique, parmi les foyers assujettis à la CEHR, à savoir ceux dont le revenu de référence dépasse 250 000 € pour un célibataire et 500 000 € pour un couple, à ceux dont le taux moyen d’imposition est inférieur à 20 %.", "title": "PLF 2025 - Évaluations préalables des articles du projet de loi" } ] }, "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/contribution_differentielle_hauts_revenus.py", "formulas": { "2025-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, 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"impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus.taux_cdhr", "impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus.seuil_celibataire", "impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus.seuil_couple", "impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus.majoration_impot_couple", "impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus.majoration_impot_pac", "impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus.taux_decote", "impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus.plafond_revenus_decote_celibataire", "impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus.plafond_revenus_decote_couple" ], "source_code": "def formula_2025_01_01(foyer_fiscal, period, parameters): # Sur revenus 2025\n contribution_differentielle_hauts_revenus_eligible = foyer_fiscal(\n 'contribution_differentielle_hauts_revenus_eligible', period\n )\n\n # III. – La contribution mentionnée au I est égale à la différence, lorsqu’elle est positive, entre :\n # (8) « 1° le montant résultant de l’application d’un taux de 20 % au revenu défini au II ;\n taux = parameters(\n period\n ).impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus.taux_cdhr\n contribution_differentielle_hauts_revenus_ressources = foyer_fiscal(\n 'contribution_differentielle_hauts_revenus_ressources', period\n )\n\n # [on soustrait la décote définie en V]\n contribution_differentielle_hauts_revenus_decote = foyer_fiscal(\n 'contribution_differentielle_hauts_revenus_decote', period\n )\n impot_cible_apres_decote = (\n contribution_differentielle_hauts_revenus_ressources * taux\n ) - contribution_differentielle_hauts_revenus_decote\n\n # (9) « 2° et le montant résultant de la somme de l’impôt sur le revenu et de la contribution prévue à l’article\n # 223 sexies tels que définis au IV,\n # ainsi que des prélèvements libératoires de l’impôt sur le revenu\n # mentionnés au c du 1° du IV de l’article 1417,\n contribution_exceptionnelle_hauts_revenus = foyer_fiscal(\n 'contribution_exceptionnelle_hauts_revenus', period\n )\n pfu = foyer_fiscal('prelevement_forfaitaire_unique_ir', period)\n prelevement_forfaitaire_liberatoire = -1 * foyer_fiscal(\n 'prelevement_forfaitaire_liberatoire', period\n )\n ip_net = foyer_fiscal('ip_net', period)\n impot_avant_creation_cdhr = (\n ip_net\n + pfu\n + prelevement_forfaitaire_liberatoire\n + contribution_exceptionnelle_hauts_revenus\n + foyer_fiscal(\n 'contribution_differentielle_hauts_revenus_majoration', period\n )\n + foyer_fiscal(\n 'contribution_differentielle_hauts_revenus_majoration_impot', period\n )\n )\n contribution_differentielle_hauts_revenus_montant = max_(\n impot_cible_apres_decote - impot_avant_creation_cdhr, 0\n )\n\n # IV. – L’impôt sur le revenu mentionné au 2° du III est majoré de l’avantage en impôt procuré par [les\n # réductions d’impôt prévues à l’article 199 quater B], à l’article 199 undecies B, à l’exception des vingt-sixième à dernier alinéas du I, à l’article 238 bis\n # et à l’article 107 de la loi n° 2021-1104 du 22 août 2021 portant lutte contre le dérèglement climatique et renforcement de la résilience face à ses effets,\n # ainsi que de l’avantage en impôt procuré par les crédits d’impôt prévus à [l’article 200 undecies], [aux articles 244 quater B à 244 quater W](244 B bis et 244 W)\n # et [aux articles 27 et 151 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021] et par les crédits d’impôt prévus par les conventions fiscales internationales, dans la limite de l’impôt dû (8fv, mais pas seul).\n # (11) « La contribution mentionnée au 2° du III est déterminée sans qu’il soit fait application du 1 du II de l’article 223 sexies.\n #\n # [leximpact : V = décote ajoutée plus haut]\n # (12) « V. – Toutefois, lorsque le revenu mentionné au II est inférieur ou égal à 330 000 € pour les contribuables célibataires,\n # veufs, séparés ou divorcés et à 660 000 € pour les contribuables soumis à imposition commune,\n # le montant résultant de l’application du 1° du III est diminué de la différence, lorsqu’elle est positive,\n # entre ce montant et 82,5 % de la différence entre ce revenu et 250 000 € pour les contribuables célibataires,\n # veufs, séparés ou divorcés ou 500 000 € pour les contribuables soumis à imposition commune.\n #\n # (13) « VI. – La contribution est déclarée, contrôlée et recouvrée selon les mêmes règles\n # et sous les mêmes garanties et sanctions qu’en matière d’impôt sur le revenu. »\n # II.- Le montant de l’impôt sur le revenu mentionné au 2° du III de l’article 224 du code général des impôts\n # est également majoré de l’avantage en impôt procuré par les réductions d’impôt et, dans la limite de l’impôt dû, des crédits d’impôt prévus par :\n # (15) 1° les articles 199 decies E, 199 decies EA, 199 decies F, 199 decies G, 199 decies I, [199 terdecies-0 B], [199 sexvicies] et 199 septvicies du même code ;\n # (16) 2° [les articles 199 terdecies-0 A], 199 terdecies-0 A bis, 199 terdecies-0 A ter, 199 terdecies-0 AA,\n # 199 terdecies-0 AB et [(199 terdecies-0 C)] du même code, à raison des versements effectués au titre de souscriptions réalisées jusqu’au 31 décembre 2024 ;\n # (17) 3° les articles 199 undecies A, les vingt-sixième à dernier alinéas du I de l’article 199 undecies B,\n # les articles 199 undecies C et 199 novovicies du même code, à raison des investissements réalisés jusqu’au 31 décembre 2024 ;\n # (18) 4° les articles 199 duovicies, 200 quater A et 200 quater C du même code, à raison des dépenses payées jusqu’au 31 décembre 2024 ;\n # (19) 5° l’article 199 tervicies du même code, à raison des dépenses payées et des souscriptions réalisées jusqu’au 31 décembre 2024 ;\n # (20) 6° l’article 199 tricies du même code, à raison des logements donnés en location dans le cadre d’une des conventions mentionnées\n # aux articles L. 321-4 ou L. 321-8 du code de la construction et de l’habitation dont la date d’enregistrement\n # de la demande de conventionnement par l’Agence nationale de l’habitat est intervenue au plus tard le 31 décembre 2024 ;\n # (21) 7° l’article 200 quindecies du même code à raison des opérations forestières réalisées jusqu’au 31 décembre 2024.\n # (22) III.- A. – Les I et II sont applicables à compter de l’imposition des revenus de l’année 2024 et jusqu’à l’imposition des revenus de l’année 2026.\n # (23) B. – Pour l’imposition des revenus de l’année 2024, les revenus soumis aux prélèvements libératoires mentionnés\n # au c du 1° du IV de l’article 1417 du code général des impôts ne sont pas pris en compte pour la détermination\n # du revenu défini au II de l’article 224 du même code et ces prélèvements libératoires ne sont pas retenus\n # pour déterminer le montant défini au 2° du III de l’article 224 du même code.\n\n return (\n contribution_differentielle_hauts_revenus_eligible\n * contribution_differentielle_hauts_revenus_montant\n )\n", "start_line_number": 243, "stop_line_number": 332, "variables": [ "contribution_differentielle_hauts_revenus_decote", "contribution_differentielle_hauts_revenus_eligible", "contribution_differentielle_hauts_revenus_majoration", "contribution_differentielle_hauts_revenus_majoration_impot", "contribution_differentielle_hauts_revenus_ressources", "contribution_exceptionnelle_hauts_revenus", "ip_net", "prelevement_forfaitaire_liberatoire", "prelevement_forfaitaire_unique_ir" ] } }, "json_type": "number", "label": "Contribution différentielle sur les hauts revenus (CDHR)", "last_value_still_valid_on": "2025-01-01", "name": "contribution_differentielle_hauts_revenus", "reference": { "2024-10-10": [ { "href": "https://www.assemblee-nationale.fr/dyn/17/textes/l17b0324_projet-loi#_Toc179428410", "title": "Article 3 du Projet de loi de finances pour 2025" } ] }, "referring_variables": [ "impots_directs" ], "short_label": "Contribution différentielle hauts revenus", "start_line_number": 235, "stop_line_number": 332, "unit": "currency", "value_type": "float" }