UNPKG

@leximpact/socio-fiscal-openfisca-json

Version:

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

645 lines (644 loc) 20.6 kB
{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.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": 51, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 3, "id": "ir_pv_immo", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 30, "end_col_offset": 42, "end_lineno": 3, "lineno": 3, "value": "ir_pv_immo" }, { "ast_class": "Name", "col_offset": 44, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 17, "end_col_offset": 51, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 29, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 82, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 44, "end_lineno": 4, "id": "prelevement_liberatoire_autoentrepreneur", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 60, "end_col_offset": 73, "end_lineno": 4, "lineno": 4, "value": "microsocial" }, { "ast_class": "Name", "col_offset": 75, "ctx": { "ast_class": "Load" }, "end_col_offset": 81, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 47, "end_col_offset": 82, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 47, "ctx": { "ast_class": "Load" }, "end_col_offset": 59, "end_lineno": 4, "id": "foyer_fiscal", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 95, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 36, "end_lineno": 5, "id": "taxation_plus_values_hors_bareme", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 52, "end_col_offset": 86, "end_lineno": 5, "lineno": 5, "value": "taxation_plus_values_hors_bareme" }, { "ast_class": "Name", "col_offset": 88, "ctx": { "ast_class": "Load" }, "end_col_offset": 94, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 39, "end_col_offset": 95, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 39, "ctx": { "ast_class": "Load" }, "end_col_offset": 51, "end_lineno": 5, "id": "foyer_fiscal", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 101, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 39, "end_lineno": 6, "id": "prelevement_forfaitaire_liberatoire", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 55, "end_col_offset": 92, "end_lineno": 6, "lineno": 6, "value": "prelevement_forfaitaire_liberatoire" }, { "ast_class": "Name", "col_offset": 94, "ctx": { "ast_class": "Load" }, "end_col_offset": 100, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 42, "end_col_offset": 101, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 42, "ctx": { "ast_class": "Load" }, "end_col_offset": 54, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 55, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 16, "end_lineno": 7, "id": "cont_rev_loc", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 32, "end_col_offset": 46, "end_lineno": 7, "lineno": 7, "value": "cont_rev_loc" }, { "ast_class": "Name", "col_offset": 48, "ctx": { "ast_class": "Load" }, "end_col_offset": 54, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 19, "end_col_offset": 55, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 7, "id": "foyer_fiscal", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 71, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 24, "end_lineno": 8, "id": "tax_rvcm_forfaitaire", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 40, "end_col_offset": 62, "end_lineno": 8, "lineno": 8, "value": "tax_rvcm_forfaitaire" }, { "ast_class": "Name", "col_offset": 64, "ctx": { "ast_class": "Load" }, "end_col_offset": 70, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 27, "end_col_offset": 71, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 8, "id": "foyer_fiscal", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 111, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 44, "end_lineno": 9, "id": "indemnite_compensatrice_agents_assurance", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 60, "end_col_offset": 102, "end_lineno": 9, "lineno": 9, "value": "indemnite_compensatrice_agents_assurance" }, { "ast_class": "Name", "col_offset": 104, "ctx": { "ast_class": "Load" }, "end_col_offset": 110, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 47, "end_col_offset": 111, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 47, "ctx": { "ast_class": "Load" }, "end_col_offset": 59, "end_lineno": 9, "id": "foyer_fiscal", "lineno": 9 }, "keywords": [], "lineno": 9 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 9, "end_lineno": 19, "lineno": 11, "value": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 50, "end_lineno": 18, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 30, "end_lineno": 17, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 22, "end_lineno": 16, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 45, "end_lineno": 15, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 42, "end_lineno": 14, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 50, "end_lineno": 13, "left": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 12, "id": "ir_pv_immo", "lineno": 12 }, "lineno": 12, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 13, "id": "prelevement_liberatoire_autoentrepreneur", "lineno": 13 } }, "lineno": 12, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 14, "id": "taxation_plus_values_hors_bareme", "lineno": 14 } }, "lineno": 12, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 45, "end_lineno": 15, "id": "prelevement_forfaitaire_liberatoire", "lineno": 15 } }, "lineno": 12, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 16, "id": "cont_rev_loc", "lineno": 16 } }, "lineno": 12, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 17, "id": "tax_rvcm_forfaitaire", "lineno": 17 } }, "lineno": 12, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 18, "id": "indemnite_compensatrice_agents_assurance", "lineno": 18 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 19, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "source_code": "def formula(foyer_fiscal, period, parameters):\n # on déplace ici l'ir sur les plus values immo et le prelevement sur les micro pour plus de clarté sur la décomposition\n ir_pv_immo = foyer_fiscal('ir_pv_immo', period)\n prelevement_liberatoire_autoentrepreneur = foyer_fiscal('microsocial', period)\n taxation_plus_values_hors_bareme = foyer_fiscal('taxation_plus_values_hors_bareme', period)\n prelevement_forfaitaire_liberatoire = foyer_fiscal('prelevement_forfaitaire_liberatoire', period)\n cont_rev_loc = foyer_fiscal('cont_rev_loc', period)\n tax_rvcm_forfaitaire = foyer_fiscal('tax_rvcm_forfaitaire', period)\n indemnite_compensatrice_agents_assurance = foyer_fiscal('indemnite_compensatrice_agents_assurance', period)\n\n return (\n ir_pv_immo\n + prelevement_liberatoire_autoentrepreneur\n + taxation_plus_values_hors_bareme\n + prelevement_forfaitaire_liberatoire\n + cont_rev_loc\n + tax_rvcm_forfaitaire\n + indemnite_compensatrice_agents_assurance\n )\n", "start_line_number": 2372, "stop_line_number": 2391, "variables": [ "cont_rev_loc", "indemnite_compensatrice_agents_assurance", "ir_pv_immo", "microsocial", "prelevement_forfaitaire_liberatoire", "tax_rvcm_forfaitaire", "taxation_plus_values_hors_bareme" ] } }, "json_type": "number", "label": "Autres impositions", "last_value_still_valid_on": "2025-01-20", "name": "autres_impositions_forfaitaires", "referring_variables": [ "impot_revenu_restant_a_payer", "irpp_economique" ], "start_line_number": 2366, "stop_line_number": 2391, "unit": "currency", "value_type": "float" }