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@leximpact/socio-fiscal-openfisca-json

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JSON & YAML data extracted from OpenFisca-France with Indirect Taxation source code (parameters, variables, etc)

1,338 lines (1,337 loc) 43 kB
{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prestations/prestations_familiales/base_ressource.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": "Assign", "col_offset": 4, "end_col_offset": 41, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 2, "id": "dateLimite", "lineno": 2 } ], "value": { 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"abattement_special_enfants_a_charge", "lineno": 53 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 115, "end_lineno": 53, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 53, "id": "min_", "lineno": 53 }, "keywords": [], "lineno": 53 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 115, "end_lineno": 53, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prestations/prestations_familiales/base_ressource.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.abat_rni.contribuable_age_invalide", "impot_revenu.calcul_revenus_imposables.abat_rni.enfant_marie" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n dateLimite = datetime64('1931-01-01')\n\n age_declarant = foyer_fiscal.declarant_principal('age', period.first_month)\n date_naissance_declarant = foyer_fiscal.declarant_principal('date_naissance', period.first_month)\n\n # Titulaire d'une pension pour une invalidité d'au moins 40 % ou d'une carte\n # d'invalidité d'au moins 80%\n declarant_invalide = foyer_fiscal('caseP', period.this_year)\n\n age_conjoint = foyer_fiscal.declarant_principal('age', period.first_month)\n date_naissance_conjoint = foyer_fiscal.conjoint('date_naissance', period.first_month)\n\n # Conjoint·e titulaire d'une pension ou d'une carte d'invalidité (vivant ou\n # décédé l'année de perception des revenus)\n conjoint_invalide = foyer_fiscal('caseF', period.this_year)\n\n # Revenu net global\n revenu_net_global = foyer_fiscal('rng', period)\n\n # Nombre d'enfants marié·e·s/pacse·é·s et d'enfants non mari·é·s charg·é·s de\n # famille\n nombre_enfants = foyer_fiscal('nbN', period)\n\n # Abattements pour revenu net imposable\n abattements = parameters(period).impot_revenu.calcul_revenus_imposables.abat_rni\n\n # Abattement pour personnes agées de + de 65 ans ou invalide\n abattement_age_ou_invalidite = abattements.contribuable_age_invalide\n\n # Abattement pour rattachement d'enfants mari·é·s\n abattement_enfant_marie = abattements.enfant_marie\n\n # Vecteur de foyers eligibles aux abattements spéciaux\n foyers_eligibles = (\n (((date_naissance_declarant < dateLimite) | declarant_invalide) & (age_declarant > 0))\n + (((date_naissance_conjoint < dateLimite) | conjoint_invalide) & (age_conjoint > 0))\n )\n\n # Vecteur de montants d'abattement pour personnes âges ou invalides\n abattement_special_personne_agee_invalide = (\n foyers_eligibles\n * abattement_age_ou_invalidite.calc(revenu_net_global)\n )\n\n # Vecteur de montants d'abattement pour enfants à charge\n abattement_special_enfants_a_charge = (\n nombre_enfants\n * abattement_enfant_marie\n )\n\n # Le montant total d'abattement ne peut pas être supérieur au revenu net global\n return min_(revenu_net_global, abattement_special_personne_agee_invalide + abattement_special_enfants_a_charge)\n", "start_line_number": 242, "stop_line_number": 295, "variables": [ "age", "caseF", "caseP", "date_naissance", "nbN", "rng" ] } }, "json_type": "number", "label": "Abattements spéciaux concernant les personnes agées ou invalides et les enfants à charge", "name": "abattements_speciaux_prestations_familiales", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/2036-PGP" }, { "href": "https://www.legifrance.gouv.fr/jorf/article_jo/JORFARTI000002185185" } ] }, "referring_variables": [ "aide_logement_base_ressources", "rev_coll" ], "start_line_number": 232, "stop_line_number": 295, "unit": "currency", "value_type": "float" }