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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)

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{ "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "year", "description": { "2023-03-16": [ { "href": "https://www.vie-publique.fr/fiches/21974-contribution-pour-le-remboursement-de-la-dette-sociale-crds", "note": "Ce montant correspond à la part de CRDS prélevée sur les revenus du capital. La CRDS est un prélèvement social appliqué à la plupart des revenus et destiné au remboursement de la dette sociale. Son produit est entièrement dédié à la Caisse d'amortissement de la dette sociale (CADES).Crée pour une durée initiale de 13 ans en 1996, cette contribution devait disparaître en 2009. Elle a été prolongée et persiste encore aujourd'hui.", "title": "Vie-publique.fr" }, { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/la-base-de-calcul/assiette-csg-crds.html", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.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": 87, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 32, "end_lineno": 2, "id": "assiette_csg_revenus_capital", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 48, "end_col_offset": 78, "end_lineno": 2, "lineno": 2, "value": "assiette_csg_revenus_capital" }, { "ast_class": "Name", "col_offset": 80, "ctx": { "ast_class": "Load" }, "end_col_offset": 86, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 35, "end_col_offset": 87, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 35, "ctx": { "ast_class": "Load" }, "end_col_offset": 47, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 109, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 40, "end_lineno": 3, "id": "crds_glo_assimile_salaire_ir_et_ps_i", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 64, "end_col_offset": 100, "end_lineno": 3, "lineno": 3, "value": "crds_glo_assimile_salaire_ir_et_ps" }, { "ast_class": "Name", "col_offset": 102, "ctx": { "ast_class": "Load" }, "end_col_offset": 108, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 43, "end_col_offset": 109, "end_lineno": 3, "func": { "ast_class": "Attribute", "attr": "members", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 63, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Name", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 55, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 } }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 95, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 38, "end_lineno": 4, "id": "crds_glo_assimile_salaire_ir_et_ps", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 58, "ctx": { "ast_class": "Load" }, "end_col_offset": 94, "end_lineno": 4, "id": "crds_glo_assimile_salaire_ir_et_ps_i", "lineno": 4 } ], "ast_class": "Call", "col_offset": 41, "end_col_offset": 95, "end_lineno": 4, "func": { "ast_class": "Attribute", "attr": "sum", "col_offset": 41, "ctx": { "ast_class": "Load" }, "end_col_offset": 57, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Name", "col_offset": 41, "ctx": { "ast_class": "Load" }, "end_col_offset": 53, "end_lineno": 4, "id": "foyer_fiscal", "lineno": 4 } }, "keywords": [], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 28, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 6, "id": "law", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 28, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 6, "id": "parameters", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 9, "end_lineno": 11, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 16, "end_lineno": 8, "id": "montant_crds", "lineno": 8 } ], "value": { "args": [], "ast_class": "Call", "col_offset": 19, "end_col_offset": 9, "end_lineno": 11, "func": { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 8, "id": "montant_csg_crds_bareme", "lineno": 8 }, "keywords": [ { "arg": "base_sans_abattement", "ast_class": "keyword", "col_offset": 8, "end_col_offset": 59, "end_lineno": 9, "lineno": 9, "value": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 59, "end_lineno": 9, "id": "assiette_csg_revenus_capital", "lineno": 9 } }, { "arg": "law_node", "ast_class": "keyword", "col_offset": 8, "end_col_offset": 71, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Attribute", "attr": "crds", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 71, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Attribute", "attr": "contributions_sociales", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 66, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Attribute", "attr": "prelevements_sociaux", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 10, "id": "law", "lineno": 10 } } } } } ], "lineno": 8 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 62, "end_lineno": 13, "lineno": 13, "value": { "ast_class": "BinOp", "col_offset": 12, "end_col_offset": 61, "end_lineno": 13, "left": { "ast_class": "Name", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 13, "id": "montant_crds", "lineno": 13 }, "lineno": 13, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 61, "end_lineno": 13, "id": "crds_glo_assimile_salaire_ir_et_ps", "lineno": 13 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 62, "end_lineno": 13, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "parameters": [ "prelevements_sociaux.contributions_sociales.crds" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n assiette_csg_revenus_capital = foyer_fiscal('assiette_csg_revenus_capital', period)\n crds_glo_assimile_salaire_ir_et_ps_i = foyer_fiscal.members('crds_glo_assimile_salaire_ir_et_ps', period)\n crds_glo_assimile_salaire_ir_et_ps = foyer_fiscal.sum(crds_glo_assimile_salaire_ir_et_ps_i)\n\n law = parameters(period)\n\n montant_crds = montant_csg_crds_bareme(\n base_sans_abattement = assiette_csg_revenus_capital,\n law_node = law.prelevements_sociaux.contributions_sociales.crds,\n )\n\n return (montant_crds + crds_glo_assimile_salaire_ir_et_ps)\n", "start_line_number": 400, "stop_line_number": 413, "variables": [ "assiette_csg_revenus_capital", "crds_glo_assimile_salaire_ir_et_ps" ] } }, "json_type": "number", "label": "Contribution au remboursement de la dette sociale (CRDS) prélevée sur les revenus du capital", "last_value_still_valid_on": "2024-06-24", "name": "crds_revenus_capital", "referring_variables": [ "crds", "crds_hors_prestations", "prelevement_forfaitaire_unique", "prelevements_sociaux_revenus_capital" ], "short_label": "CRDS revenus capital", "start_line_number": 393, "stop_line_number": 413, "unit": "currency", "value_type": "float" }