@leximpact/socio-fiscal-openfisca-json

{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 12, "end_col_offset": 24, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 26, "end_col_offset": 32, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 34, "end_col_offset": 44, "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": 4, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 4, "lineno": 2, "value": "\n Impôt après imputation des réductions d'impôt\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 43, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 5, "id": "ip_net", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 26, "end_col_offset": 34, "end_lineno": 5, "lineno": 5, "value": "ip_net" }, { "ast_class": "Name", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 43, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 5, "id": "foyer_fiscal", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 51, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 6, "id": "reductions", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 30, "end_col_offset": 42, "end_lineno": 6, "lineno": 6, "value": "reductions" }, { "ast_class": "Name", "col_offset": 44, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 17, "end_col_offset": 51, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 29, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 30, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 30, "end_lineno": 8, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 8, "id": "ip_net", "lineno": 8 }, "lineno": 8, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 8, "id": "reductions", "lineno": 8 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 30, "end_lineno": 8, "lineno": 1, "name": "formula" }, "documentation": "\nImpôt après imputation des réductions d'impôt\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.bareme_ir_depuis_1945.bareme", "impot_revenu.calcul_revenus_imposables.deductions.abatpro", "impot_revenu.calcul_revenus_imposables.deductions.abatpen", "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement", "impot_revenu.calcul_revenus_imposables.charges_deductibles.pensions_alimentaires.plafond", "impot_revenu.calcul_impot_revenu.plaf_qf.quotient_familial.cas_general", "impot_revenu.calcul_impot_revenu.plaf_qf.plafond_avantages_procures_par_demi_part.general", "impot_revenu.calcul_impot_revenu.plaf_qf.abat_dom", "impot_revenu.calcul_impot_revenu.plaf_qf.decote", "impot_revenu.calcul_impot_revenu.recouvrement" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n '''\n Impôt après imputation des réductions d'impôt\n '''\n ip_net = foyer_fiscal('ip_net', period)\n reductions = foyer_fiscal('reductions', period)\n\n return ip_net - reductions\n", "start_line_number": 1743, "stop_line_number": 1751, "variables": [ "ip_net", "reductions" ] } }, "json_type": "number", "label": "Impôt après réductions d'impôt", "last_value_still_valid_on": "2025-01-14", "linked_other_variables": [ "nbptr", "rni" ], "name": "iaidrdi", "referring_variables": [ "iai", "impot_revenu_restant_a_payer", "irpp_economique" ], "short_label": "Impôt après réductions d'impôt", "start_line_number": 1737, "stop_line_number": 1751, "unit": "currency", "value_type": "float" }