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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)

1,262 lines (1,261 loc) 39.9 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": 37, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 2, "id": "iai", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 23, "end_col_offset": 28, "end_lineno": 2, "lineno": 2, "value": "iai" }, { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 37, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 57, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 17, "end_lineno": 3, "id": "credits_impot", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 33, "end_col_offset": 48, "end_lineno": 3, "lineno": 3, "value": "credits_impot" }, { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 20, "end_col_offset": 57, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 4, "id": "acomptes_ir", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 31, "end_col_offset": 44, "end_lineno": 4, "lineno": 4, "value": "acomptes_ir" }, { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 53, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 4, "id": "foyer_fiscal", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 76, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 5, "id": "cehr", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 67, "end_lineno": 5, "lineno": 5, "value": "contribution_exceptionnelle_hauts_revenus" }, { "ast_class": "Name", "col_offset": 69, "ctx": { "ast_class": "Load" }, "end_col_offset": 75, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 76, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 5, "id": "foyer_fiscal", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { 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"Store" }, "end_col_offset": 7, "end_lineno": 7, "id": "pfl", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 23, "end_col_offset": 60, "end_lineno": 7, "lineno": 7, "value": "prelevement_forfaitaire_liberatoire" }, { "ast_class": "Name", "col_offset": 62, "ctx": { "ast_class": "Load" }, "end_col_offset": 68, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 69, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 7, "id": "foyer_fiscal", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 111, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 41, "end_lineno": 8, "id": "impots_avant_seuils_mise_recouvrement", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 57, "end_col_offset": 102, "end_lineno": 8, "lineno": 8, "value": "impot_revenu_avant_seuils_mise_recouvrement" }, { "ast_class": "Name", "col_offset": 104, "ctx": { "ast_class": "Load" }, "end_col_offset": 110, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 44, "end_col_offset": 111, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 44, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 8, "id": "foyer_fiscal", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 7, "end_lineno": 12, "lineno": 9, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 12, "lineno": 9, "value": "\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 " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 94, "end_lineno": 13, "lineno": 13, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 27, "end_lineno": 13, "id": "parameters_recouvrement", "lineno": 13 } ], "value": { "ast_class": "Attribute", "attr": "recouvrement", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 94, "end_lineno": 13, "lineno": 13, "value": { "ast_class": "Attribute", "attr": "calcul_impot_revenu", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 81, "end_lineno": 13, "lineno": 13, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 61, "end_lineno": 13, "lineno": 13, "value": { "args": [ { "ast_class": "Name", "col_offset": 41, "ctx": { "ast_class": "Load" }, "end_col_offset": 47, "end_lineno": 13, "id": "period", "lineno": 13 } ], "ast_class": "Call", "col_offset": 30, "end_col_offset": 48, "end_lineno": 13, "func": { 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"ops": [ { "ast_class": "LtE" } ] } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 79, "end_lineno": 23, "lineno": 23, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 49, "end_lineno": 23, "id": "condition_correction_seuils_mise_recouvrement", "lineno": 23 } ], "value": { "ast_class": "BinOp", "col_offset": 53, "end_col_offset": 78, "end_lineno": 23, "left": { "ast_class": "Name", "col_offset": 53, "ctx": { "ast_class": "Load" }, "end_col_offset": 64, "end_lineno": 23, "id": "condition_1", "lineno": 23 }, "lineno": 23, "op": { "ast_class": "BitOr" }, "right": { "ast_class": "Name", "col_offset": 67, "ctx": { "ast_class": "Load" }, "end_col_offset": 78, "end_lineno": 23, "id": "condition_2", "lineno": 23 } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 96, "end_lineno": 25, "lineno": 25, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 96, "end_lineno": 25, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 25, "id": "condition_correction_seuils_mise_recouvrement", "lineno": 25 }, "lineno": 25, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 59, "ctx": { "ast_class": "Load" }, "end_col_offset": 96, "end_lineno": 25, "id": "impots_avant_seuils_mise_recouvrement", "lineno": 25 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 96, "end_lineno": 25, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "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" }