@leximpact/socio-fiscal-openfisca-json
Version:
JSON & YAML data extracted from OpenFisca-France with Indirect Taxation source code (parameters, variables, etc)
1,552 lines • 51.6 kB
JSON
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{
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"note": "Ce dispositif du prélèvement forfaitaire unique (PFU) concerne uniquement le cas particulier des revenus tirés d'une assurance-vie. 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.",
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}
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"parameters": [
"impot_revenu.calcul_revenus_imposables.rvcm.produits_assurances_vies_assimiles.abattement_celib",
"impot_revenu.calcul_revenus_imposables.rvcm.produits_assurances_vies_assimiles.abattement_couple",
"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 maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n celibataire_ou_divorce = foyer_fiscal('celibataire_ou_divorce', period)\n veuf = foyer_fiscal('veuf', period)\n jeune_veuf = foyer_fiscal('jeune_veuf', period)\n\n parameters_taux = parameters(period).taxation_capital.prelevement_forfaitaire.partir_2018.taux_prelevement_forfaitaire_rev_capital_eligibles_pfu_interets_dividendes_etc\n parameters_taux_reduit_av = parameters(period).taxation_capital.prelevement_forfaitaire.partir_2018.taux_prelevement_produits_assurance_vie_non_eligibles_prelevement_forfaitaire_unique\n parameters_rvcm = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n abattement_assurance_vie = parameters_rvcm.produits_assurances_vies_assimiles.abattement_couple * maries_ou_pacses + parameters_rvcm.produits_assurances_vies_assimiles.abattement_celib * (celibataire_ou_divorce | veuf | jeune_veuf)\n\n imposition_au_bareme = foyer_fiscal('f2op', period)\n f2ch = foyer_fiscal('f2ch', period)\n f2zz = foyer_fiscal('f2zz', period)\n f2vv = foyer_fiscal('f2vv', period)\n f2ww = foyer_fiscal('f2ww', period)\n\n abattement_residuel = max_(abattement_assurance_vie - f2ch, 0)\n abattement_residuel2 = max_(abattement_residuel - f2vv, 0)\n pfu_ir_sur_assurance_vie = where(imposition_au_bareme, 0,\n (f2zz * parameters_taux)\n + (max_(f2vv - abattement_residuel, 0) * parameters_taux_reduit_av)\n # Ce calcul avec le taux réduit ne semble pas prendre en compte le montant maximal des versements qui est de 150 000 euros et semble disponible dans ce paramètre : seuil_primes_applique_eligibilite_produits_assurance_vie_prelevement_forfaitaire_unique\n + (max_(f2ww - abattement_residuel2, 0) * parameters_taux)\n )\n\n return pfu_ir_sur_assurance_vie\n",
"start_line_number": 269,
"stop_line_number": 296,
"variables": [
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"f2ch",
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}
},
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"label": "Partie du prélèvement forfaitaire unique associée à l'impôt sur le revenu, concernant l'assurance-vie",
"last_value_still_valid_on": "2024-01-08",
"name": "prelevement_forfaitaire_unique_ir_sur_assurance_vie",
"referring_variables": [
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"prelevement_forfaitaire_unique_ir"
],
"short_label": "PFU (cas particulier de l'assurance-vie)",
"start_line_number": 263,
"stop_line_number": 296,
"unit": "currency",
"value_type": "float"
}