@leximpact/socio-fiscal-openfisca-json

{ "default_value": 0, "definition_period": "year", "description": { "2021-12-09": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F31130", "note": "La CEHR est une contribution qui s'ajoute à l'impôt sur le revenu. Elle concerne les contribuables perçevant de hauts revenus. Dans le simulateur LexImpact, elle est incluse dans le montant de l'impôt sur le revenu.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "2011-01-01": { "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": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 7, "end_lineno": 5, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 5, "lineno": 2, "value": "\n Contribution exceptionnelle sur les hauts revenus\n 'foy'\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 37, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 6, "id": "rfr", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 23, "end_col_offset": 28, "end_lineno": 6, "lineno": 6, "value": "rfr" }, { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 37, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 47, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 12, "end_lineno": 7, "id": "nb_adult", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 28, "end_col_offset": 38, "end_lineno": 7, "lineno": 7, "value": "nb_adult" }, { "ast_class": "Name", "col_offset": 40, "ctx": { "ast_class": "Load" }, "end_col_offset": 46, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 15, "end_col_offset": 47, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 7, "id": "foyer_fiscal", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 116, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 8, "id": "bareme", "lineno": 8 } ], "value": { "ast_class": "Attribute", "attr": "contribution_exceptionnelle_hauts_revenus", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 116, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Attribute", "attr": "contributions_exceptionnelles", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 74, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 8, "lineno": 8, "value": { "args": [ { "ast_class": "Name", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 31, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 8, "id": "parameters", "lineno": 8 }, "keywords": [], "lineno": 8 } } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 49, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 49, "end_lineno": 10, "left": { "args": [ { "ast_class": "BinOp", "col_offset": 23, "end_col_offset": 37, "end_lineno": 10, "left": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 10, "id": "rfr", "lineno": 10 }, "lineno": 10, "op": { "ast_class": "Div" }, "right": { "ast_class": "Name", "col_offset": 29, "ctx": { "ast_class": "Load" }, "end_col_offset": 37, "end_lineno": 10, "id": "nb_adult", "lineno": 10 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 38, "end_lineno": 10, "func": { "ast_class": "Attribute", "attr": "calc", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 10, "id": "bareme", "lineno": 10 } }, "keywords": [], "lineno": 10 }, "lineno": 10, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 41, "ctx": { "ast_class": "Load" }, "end_col_offset": 49, "end_lineno": 10, "id": "nb_adult", "lineno": 10 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 49, "end_lineno": 10, "lineno": 1, "name": "formula_2011_01_01" }, "documentation": "\nContribution exceptionnelle sur les hauts revenus\n'foy'\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.contributions_exceptionnelles.contribution_exceptionnelle_hauts_revenus" ], "source_code": "def formula_2011_01_01(foyer_fiscal, period, parameters):\n '''\n Contribution exceptionnelle sur les hauts revenus\n 'foy'\n '''\n rfr = foyer_fiscal('rfr', period)\n nb_adult = foyer_fiscal('nb_adult', period)\n bareme = parameters(period).impot_revenu.contributions_exceptionnelles.contribution_exceptionnelle_hauts_revenus\n\n return bareme.calc(rfr / nb_adult) * nb_adult\n # TODO: Gérer le II.-1 du lissage interannuel ? (problème de non recours)\n", "start_line_number": 2298, "stop_line_number": 2309, "variables": [ "nb_adult", "rfr" ] } }, "json_type": "number", "label": "Contribution exceptionnelle sur les hauts revenus (CEHR)", "last_value_still_valid_on": "2024-01-15", "linked_other_variables": [ "rfr" ], "name": "contribution_exceptionnelle_hauts_revenus", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033815770", "title": "Article 233 sexies du Code général des impôts" } ] }, "referring_variables": [ "contribution_differentielle_hauts_revenus", "correction_ir_seuils_recouvrement", "impot_revenu_avant_seuils_mise_recouvrement", "impot_revenu_restant_a_payer", "irpp_economique", "nat_imp" ], "short_label": "CEHR", "start_line_number": 2291, "stop_line_number": 2309, "unit": "currency", "value_type": "float" }