@leximpact/socio-fiscal-openfisca-json
Version:
JSON & YAML data extracted from OpenFisca-France with Indirect Taxation source code (parameters, variables, etc)
751 lines (750 loc) • 24 kB
JSON
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{
"href": "https://www.vie-publique.fr/fiches/21974-contribution-pour-le-remboursement-de-la-dette-sociale-crds",
"note": "Ce montant correspond à la somme des parts de CRDS prélevées sur les différents revenus des ménages ; les parts de CRDS prélevées sur les prestations sociales ne sont pas comptées. La CRDS est un prélèvement social appliqué à la plupart des revenus et destiné au remboursement de la dette sociale. Son produit est entièrement dédié à la Caisse d'amortissement de la dette sociale (CADES).Crée pour une durée initiale de 13 ans en 1996, cette contribution devait disparaître en 2009. Elle a été prolongée et persiste encore aujourd'hui.",
"title": "Vie-publique.fr"
},
{
"href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/la-base-de-calcul/assiette-csg-crds.html",
"title": "Urssaf.fr"
}
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"source_code": "def formula(individu, period):\n # CRDS sur revenus individuels\n crds_salaire = individu('crds_salaire', period, options = [ADD])\n crds_retraite = individu('crds_retraite', period, options = [ADD])\n crds_chomage = individu('crds_chomage', period, options = [ADD])\n crds_non_salarie = individu('crds_non_salarie', period, options = [ADD])\n crds_individu = crds_salaire + crds_retraite + crds_chomage + crds_non_salarie\n # CRDS sur revenus du capital, définie à l'échelle du foyer fiscal, mais projetée sur le déclarant principal\n crds_revenus_capital = individu.foyer_fiscal('crds_revenus_capital', period)\n crds_revenus_capital_projetee = crds_revenus_capital * individu.has_role(FoyerFiscal.DECLARANT_PRINCIPAL)\n\n return crds_individu + crds_revenus_capital_projetee\n",
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},
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"label": "Contribution au remboursement de la dette sociale (CRDS) prélevée sur tous les revenus",
"last_value_still_valid_on": "2024-06-24",
"name": "crds_hors_prestations",
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],
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