@leximpact/socio-fiscal-openfisca-json
Version:
JSON & YAML data extracted from OpenFisca-France with Indirect Taxation source code (parameters, variables, etc)
555 lines (554 loc) • 18.6 kB
JSON
{
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"2021-09-02": [
{
"href": "https://www.economie.gouv.fr/particuliers/prelevement-forfaitaire-unique-pfu",
"note": "Ce dispositif du prélèvement forfaitaire unique (PFU) ne prend pas en compte les gains liés aux assurances-vie, épargnes solidaires et produits venant des états non-coopératifs. La part du PFU ici présente ne considère que la partie au titre de l'impôt sur le revenu et ne prend pas en compte la partie au titre des prélèvements sociaux.",
"title": "Service-Public.fr"
}
]
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"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"
],
"source_code": "def formula_2018_01_01(foyer_fiscal, period, parameters):\n P = parameters(period).taxation_capital.prelevement_forfaitaire.partir_2018\n\n # Revenus des valeurs et capitaux mobiliers hors assurance-vie\n revenus_capitaux_prelevement_forfaitaire_unique_ir = foyer_fiscal('revenus_capitaux_prelevement_forfaitaire_unique_ir', period, options = [ADD])\n assurance_vie_pfu_ir = foyer_fiscal('assurance_vie_pfu_ir', period)\n revenus_capitaux_prelevement_forfaitaire_unique_ir_hors_assurance_vie = (\n revenus_capitaux_prelevement_forfaitaire_unique_ir\n - assurance_vie_pfu_ir\n )\n\n # Plus-values\n plus_values_prelevement_forfaitaire_unique_ir = foyer_fiscal('plus_values_prelevement_forfaitaire_unique_ir', period)\n\n assiette_pfu_hors_assurance_vie = (\n revenus_capitaux_prelevement_forfaitaire_unique_ir_hors_assurance_vie\n + plus_values_prelevement_forfaitaire_unique_ir\n )\n\n return assiette_pfu_hors_assurance_vie * P.taux_prelevement_forfaitaire_rev_capital_eligibles_pfu_interets_dividendes_etc\n",
"start_line_number": 241,
"stop_line_number": 261,
"variables": [
"assurance_vie_pfu_ir",
"plus_values_prelevement_forfaitaire_unique_ir",
"revenus_capitaux_prelevement_forfaitaire_unique_ir"
]
}
},
"json_type": "number",
"label": "Partie du prélèvement forfaitaire unique au titre de l'impôt sur le revenu (hors assurance-vie, épargne solidaire et produits venant des états non-coopératifs)",
"last_value_still_valid_on": "2025-01-08",
"linked_other_variables": [
"plus_values_prelevement_forfaitaire_unique_ir",
"revenus_capitaux_prelevement_forfaitaire_unique_ir"
],
"name": "prelevement_forfaitaire_unique_ir_hors_assurance_vie",
"reference": {
"0001-01-01": [
{
"title": "Article 28 de la Loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 (modifie art. 125 A, 125-0 A, 200 A et art. 117 quater du CGI)"
},
{
"href": "https://www.legifrance.gouv.fr/affichTexteArticle.do?idArticle=LEGIARTI000036377422&cidTexte=JORFTEXT000036339197"
}
]
},
"referring_variables": [
"prelevement_forfaitaire_unique",
"prelevement_forfaitaire_unique_ir"
],
"short_label": "PFU (cas général)",
"start_line_number": 231,
"stop_line_number": 261,
"unit": "currency",
"value_type": "float"
}