@leximpact/socio-fiscal-openfisca-json
Version:
JSON & YAML data extracted from OpenFisca-France with Indirect Taxation source code (parameters, variables, etc)
1,262 lines (1,261 loc) • 39.9 kB
JSON
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"0001-01-01": {
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"parameters": [
"impot_revenu.calcul_impot_revenu.recouvrement.min_apres_credits_impots",
"impot_revenu.calcul_impot_revenu.recouvrement.min_avant_credits_impots"
],
"source_code": "def formula(foyer_fiscal, period, parameters):\n iai = foyer_fiscal('iai', period)\n credits_impot = foyer_fiscal('credits_impot', period)\n acomptes_ir = foyer_fiscal('acomptes_ir', period)\n cehr = foyer_fiscal('contribution_exceptionnelle_hauts_revenus', period)\n pfu = foyer_fiscal('prelevement_forfaitaire_unique_ir', period)\n pfl = foyer_fiscal('prelevement_forfaitaire_liberatoire', period)\n impots_avant_seuils_mise_recouvrement = foyer_fiscal('impot_revenu_avant_seuils_mise_recouvrement', period)\n '''\n Le prélèvement forfaitaire libératoire a déjà été payé il ne doit donc pas être compté dans l'impôt restant à payer.\n En revanche, il compte dans le calcul du seuil de recouvrement.\n '''\n parameters_recouvrement = parameters(period).impot_revenu.calcul_impot_revenu.recouvrement\n seuil_avant_imputations = parameters_recouvrement.min_avant_credits_impots\n seuil_apres_imputations = parameters_recouvrement.min_apres_credits_impots\n\n impots_totaux_avant_imputations = iai + cehr + pfu - pfl\n impots_totaux_apres_imputations = iai + cehr + pfu - pfl - credits_impot - acomptes_ir\n\n condition_1 = (impots_totaux_avant_imputations <= seuil_avant_imputations) * (impots_totaux_apres_imputations > 0)\n condition_2 = (impots_totaux_avant_imputations > seuil_avant_imputations) * (impots_totaux_apres_imputations > 0) * (impots_totaux_apres_imputations <= seuil_apres_imputations)\n\n condition_correction_seuils_mise_recouvrement = (condition_1 | condition_2)\n\n return condition_correction_seuils_mise_recouvrement * impots_avant_seuils_mise_recouvrement\n",
"start_line_number": 2339,
"stop_line_number": 2364,
"variables": [
"acomptes_ir",
"contribution_exceptionnelle_hauts_revenus",
"credits_impot",
"iai",
"impot_revenu_avant_seuils_mise_recouvrement",
"prelevement_forfaitaire_liberatoire",
"prelevement_forfaitaire_unique_ir"
]
}
},
"json_type": "number",
"label": "Correction des seuils de mise en recouvrement",
"last_value_still_valid_on": "2025-01-08",
"name": "correction_ir_seuils_recouvrement",
"reference": {
"0001-01-01": [
{
"href": "https://bofip.impots.gouv.fr/bofip/2496-PGP.html/identifiant%3DBOI-IR-LIQ-20-20-40-20180704#Franchise_pour_les_impositi_14"
}
]
},
"referring_variables": [
"impot_revenu_restant_a_payer",
"irpp_economique"
],
"short_label": "Correction des seuils de mise en recouvrement",
"start_line_number": 2332,
"stop_line_number": 2364,
"unit": "currency",
"value_type": "float"
}