@leximpact/socio-fiscal-openfisca-json
Version:
JSON & YAML data extracted from OpenFisca-France with Indirect Taxation source code (parameters, variables, etc)
492 lines (491 loc) • 16 kB
JSON
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"2023-03-16": [
{
"href": "https://www.vie-publique.fr/fiches/21974-contribution-pour-le-remboursement-de-la-dette-sociale-crds",
"note": "Ce montant correspond à la part de CRDS prélevée sur les revenus du capital. 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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"parameters": [
"prelevements_sociaux.contributions_sociales.crds"
],
"source_code": "def formula(foyer_fiscal, period, parameters):\n assiette_csg_revenus_capital = foyer_fiscal('assiette_csg_revenus_capital', period)\n crds_glo_assimile_salaire_ir_et_ps_i = foyer_fiscal.members('crds_glo_assimile_salaire_ir_et_ps', period)\n crds_glo_assimile_salaire_ir_et_ps = foyer_fiscal.sum(crds_glo_assimile_salaire_ir_et_ps_i)\n\n law = parameters(period)\n\n montant_crds = montant_csg_crds_bareme(\n base_sans_abattement = assiette_csg_revenus_capital,\n law_node = law.prelevements_sociaux.contributions_sociales.crds,\n )\n\n return (montant_crds + crds_glo_assimile_salaire_ir_et_ps)\n",
"start_line_number": 399,
"stop_line_number": 412,
"variables": [
"assiette_csg_revenus_capital",
"crds_glo_assimile_salaire_ir_et_ps"
]
}
},
"json_type": "number",
"label": "Contribution au remboursement de la dette sociale (CRDS) prélevée sur les revenus du capital",
"last_value_still_valid_on": "2024-06-24",
"name": "crds_revenus_capital",
"referring_variables": [
"crds",
"crds_hors_prestations",
"prelevement_forfaitaire_unique",
"prelevements_sociaux_revenus_capital"
],
"short_label": "CRDS revenus capital",
"start_line_number": 393,
"stop_line_number": 412,
"unit": "currency",
"value_type": "float"
}