@leximpact/socio-fiscal-openfisca-json

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"lineno": 20 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 95, "end_lineno": 20, "lineno": 1, "name": "formula" }, "documentation": "\nCotisations syndicales : réduction d'impôt (2002-2011) puis crédit d'impôt (2012- )\nNB: This is but an approximation of the true calculation, as it is done on the level of the tax unit.\nIn reality, the ceilings of 1 % of revenues are applied on the individual level (cf. BOI-IR-RICI-20).\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_deplafonnees.py", "parameters": [ "impot_revenu.calcul_reductions_impots.cotisations_syndicales.plafond", "impot_revenu.calcul_reductions_impots.cotisations_syndicales.taux" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n '''\n Cotisations syndicales : réduction d'impôt (2002-2011) puis crédit d'impôt (2012- )\n NB: This is but an approximation of the true calculation, as it is done on the level of the tax unit.\n In reality, the ceilings of 1 % of revenues are applied on the individual level (cf. BOI-IR-RICI-20).\n '''\n\n f7ac = foyer_fiscal.members('f7ac', period)\n\n cotisations_versees = f7ac\n\n salaire_imposable = foyer_fiscal.members('salaire_imposable', period, options = [ADD])\n chomage_imposable = foyer_fiscal.members('chomage_imposable', period, options = [ADD])\n retraite_imposable = foyer_fiscal.members('retraite_imposable', period, options = [ADD])\n\n cotisations_syndicales = parameters(period).impot_revenu.calcul_reductions_impots.cotisations_syndicales\n\n plafond = (salaire_imposable + chomage_imposable + retraite_imposable) * cotisations_syndicales.plafond\n\n return (cotisations_syndicales.taux * foyer_fiscal.sum(min_(cotisations_versees, plafond)))\n", "start_line_number": 639, "stop_line_number": 659, "variables": [ "chomage_imposable", "f7ac", "retraite_imposable", "salaire_imposable" ] }, "2012-01-01": null }, "json_type": "number", "label": "Réduction d'impôt pour cotisations syndicales", "last_value_still_valid_on": "2012-01-01", "name": "reduction_cotisations_syndicales", "referring_variables": [ "reductions", "reductions_deplafonnees" ], "start_line_number": 632, "stop_line_number": 659, "value_type": "float" }