@leximpact/socio-fiscal-openfisca-json

{ "default_value": 0, "definition_period": "year", "description": { "2021-09-02": [ { "href": "https://www.economie.gouv.fr/particuliers/prelevement-forfaitaire-unique-pfu", "note": "Les revenus de placements financiers font l'objet d'un prélèvement forfaitaire unique (PFU), sauf si l'individu a opté pour une taxation au barème progressif de l'impôt sur le revenu (Dans LexImpact, actuellement, cette option n'est pas calculée). Le PFU est composé d'un prélèvement au titre de l'impôt sur le revenu, et d'un second au titre des prélèvements sociaux (CSG, CRDS et prélèvement de solidarité). Ce montant ne considère donc que la partie impôt sur le revenu.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "formulas": { "2018-01-01": { "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": "Assign", "col_offset": 4, "end_col_offset": 135, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 56, "end_lineno": 2, "id": "prelevement_forfaitaire_unique_ir_hors_assurance_vie", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 72, "end_col_offset": 126, "end_lineno": 2, "lineno": 2, "value": "prelevement_forfaitaire_unique_ir_hors_assurance_vie" }, { "ast_class": "Name", "col_offset": 128, "ctx": { "ast_class": "Load" }, "end_col_offset": 134, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 59, "end_col_offset": 135, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 59, "ctx": { "ast_class": "Load" }, "end_col_offset": 71, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 133, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 55, "end_lineno": 3, "id": "prelevement_forfaitaire_unique_ir_sur_assurance_vie", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 71, "end_col_offset": 124, "end_lineno": 3, "lineno": 3, "value": "prelevement_forfaitaire_unique_ir_sur_assurance_vie" }, { "ast_class": "Name", "col_offset": 126, "ctx": { "ast_class": "Load" }, "end_col_offset": 132, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 58, "end_col_offset": 133, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 58, "ctx": { "ast_class": "Load" }, "end_col_offset": 70, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 9, "end_lineno": 8, "lineno": 5, "value": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 61, "end_lineno": 7, "left": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 60, "end_lineno": 6, "id": "prelevement_forfaitaire_unique_ir_hors_assurance_vie", "lineno": 6 }, "lineno": 6, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 61, "end_lineno": 7, "id": "prelevement_forfaitaire_unique_ir_sur_assurance_vie", "lineno": 7 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 8, "lineno": 1, "name": "formula_2018_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "parameters": [ "taxation_capital.prelevement_forfaitaire.partir_2018.taux_prelevement_forfaitaire_rev_capital_eligibles_pfu_interets_dividendes_etc", "taxation_capital.prelevement_forfaitaire.partir_2018.taux_prelevement_produits_assurance_vie_non_eligibles_prelevement_forfaitaire_unique" ], "source_code": "def formula_2018_01_01(foyer_fiscal, period, parameters):\n prelevement_forfaitaire_unique_ir_hors_assurance_vie = foyer_fiscal('prelevement_forfaitaire_unique_ir_hors_assurance_vie', period)\n prelevement_forfaitaire_unique_ir_sur_assurance_vie = foyer_fiscal('prelevement_forfaitaire_unique_ir_sur_assurance_vie', period)\n\n return (\n prelevement_forfaitaire_unique_ir_hors_assurance_vie\n + prelevement_forfaitaire_unique_ir_sur_assurance_vie\n )\n", "start_line_number": 304, "stop_line_number": 312, "variables": [ "prelevement_forfaitaire_unique_ir_hors_assurance_vie", "prelevement_forfaitaire_unique_ir_sur_assurance_vie" ] } }, "json_type": "number", "label": "Prélèvement forfaitaire unique (PFU ou «flat tax») au titre de l'impôt sur le revenu", "last_value_still_valid_on": "2024-01-15", "name": "prelevement_forfaitaire_unique_ir", "referring_variables": [ "contribution_differentielle_hauts_revenus", "correction_ir_seuils_recouvrement", "impot_revenu_avant_seuils_mise_recouvrement", "impot_revenu_restant_a_payer", "irpp_economique" ], "short_label": "PFU au titre de l'IR", "start_line_number": 298, "stop_line_number": 312, "unit": "currency", "value_type": "float" }