@leximpact/socio-fiscal-openfisca-json
Version:
JSON & YAML data extracted from OpenFisca-France with Indirect Taxation source code (parameters, variables, etc)
783 lines (782 loc) • 24.8 kB
JSON
{
"default_value": 0,
"definition_period": "year",
"description": {
"2021-07-27": [
{
"href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/la-base-de-calcul/assiette-csg-crds.html",
"note": "La CSG est un impôt destiné à participer au financement de la protection sociale. Elle est prélevée sur les salaires et les revenus de remplacement.",
"title": "Urssaf.fr"
}
]
},
"dtype": "float32",
"entity": "individu",
"file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/csg_crds.py",
"formulas": {
"0001-01-01": {
"ast": {
"args": {
"args": [
{
"arg": "individu",
"ast_class": "arg",
"col_offset": 12,
"end_col_offset": 20,
"end_lineno": 1,
"lineno": 1
},
{
"arg": "period",
"ast_class": "arg",
"col_offset": 22,
"end_col_offset": 28,
"end_lineno": 1,
"lineno": 1
},
{
"arg": "parameters",
"ast_class": "arg",
"col_offset": 30,
"end_col_offset": 40,
"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": 66,
"end_lineno": 2,
"lineno": 2,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 15,
"end_lineno": 2,
"id": "csg_salaire",
"lineno": 2
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 27,
"end_col_offset": 40,
"end_lineno": 2,
"lineno": 2,
"value": "csg_salaire"
},
{
"ast_class": "Name",
"col_offset": 42,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 48,
"end_lineno": 2,
"id": "period",
"lineno": 2
}
],
"ast_class": "Call",
"col_offset": 18,
"end_col_offset": 66,
"end_lineno": 2,
"func": {
"ast_class": "Name",
"col_offset": 18,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 26,
"end_lineno": 2,
"id": "individu",
"lineno": 2
},
"keywords": [
{
"arg": "options",
"ast_class": "keyword",
"col_offset": 50,
"end_col_offset": 65,
"end_lineno": 2,
"lineno": 2,
"value": {
"ast_class": "List",
"col_offset": 60,
"ctx": {
"ast_class": "Load"
},
"elts": [
{
"ast_class": "Name",
"col_offset": 61,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 64,
"end_lineno": 2,
"id": "ADD",
"lineno": 2
}
],
"end_col_offset": 65,
"end_lineno": 2,
"lineno": 2
}
}
],
"lineno": 2
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 66,
"end_lineno": 3,
"lineno": 3,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 15,
"end_lineno": 3,
"id": "csg_chomage",
"lineno": 3
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 27,
"end_col_offset": 40,
"end_lineno": 3,
"lineno": 3,
"value": "csg_chomage"
},
{
"ast_class": "Name",
"col_offset": 42,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 48,
"end_lineno": 3,
"id": "period",
"lineno": 3
}
],
"ast_class": "Call",
"col_offset": 18,
"end_col_offset": 66,
"end_lineno": 3,
"func": {
"ast_class": "Name",
"col_offset": 18,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 26,
"end_lineno": 3,
"id": "individu",
"lineno": 3
},
"keywords": [
{
"arg": "options",
"ast_class": "keyword",
"col_offset": 50,
"end_col_offset": 65,
"end_lineno": 3,
"lineno": 3,
"value": {
"ast_class": "List",
"col_offset": 60,
"ctx": {
"ast_class": "Load"
},
"elts": [
{
"ast_class": "Name",
"col_offset": 61,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 64,
"end_lineno": 3,
"id": "ADD",
"lineno": 3
}
],
"end_col_offset": 65,
"end_lineno": 3,
"lineno": 3
}
}
],
"lineno": 3
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 68,
"end_lineno": 4,
"lineno": 4,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 16,
"end_lineno": 4,
"id": "csg_retraite",
"lineno": 4
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 28,
"end_col_offset": 42,
"end_lineno": 4,
"lineno": 4,
"value": "csg_retraite"
},
{
"ast_class": "Name",
"col_offset": 44,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 50,
"end_lineno": 4,
"id": "period",
"lineno": 4
}
],
"ast_class": "Call",
"col_offset": 19,
"end_col_offset": 68,
"end_lineno": 4,
"func": {
"ast_class": "Name",
"col_offset": 19,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 27,
"end_lineno": 4,
"id": "individu",
"lineno": 4
},
"keywords": [
{
"arg": "options",
"ast_class": "keyword",
"col_offset": 52,
"end_col_offset": 67,
"end_lineno": 4,
"lineno": 4,
"value": {
"ast_class": "List",
"col_offset": 62,
"ctx": {
"ast_class": "Load"
},
"elts": [
{
"ast_class": "Name",
"col_offset": 63,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 66,
"end_lineno": 4,
"id": "ADD",
"lineno": 4
}
],
"end_col_offset": 67,
"end_lineno": 4,
"lineno": 4
}
}
],
"lineno": 4
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 57,
"end_lineno": 5,
"lineno": 5,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 19,
"end_lineno": 5,
"id": "csg_non_salarie",
"lineno": 5
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 31,
"end_col_offset": 48,
"end_lineno": 5,
"lineno": 5,
"value": "csg_non_salarie"
},
{
"ast_class": "Name",
"col_offset": 50,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 56,
"end_lineno": 5,
"id": "period",
"lineno": 5
}
],
"ast_class": "Call",
"col_offset": 22,
"end_col_offset": 57,
"end_lineno": 5,
"func": {
"ast_class": "Name",
"col_offset": 22,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 30,
"end_lineno": 5,
"id": "individu",
"lineno": 5
},
"keywords": [],
"lineno": 5
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 93,
"end_lineno": 6,
"lineno": 6,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 37,
"end_lineno": 6,
"id": "csg_glo_assimile_salaire_ir_et_ps",
"lineno": 6
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 49,
"end_col_offset": 84,
"end_lineno": 6,
"lineno": 6,
"value": "csg_glo_assimile_salaire_ir_et_ps"
},
{
"ast_class": "Name",
"col_offset": 86,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 92,
"end_lineno": 6,
"id": "period",
"lineno": 6
}
],
"ast_class": "Call",
"col_offset": 40,
"end_col_offset": 93,
"end_lineno": 6,
"func": {
"ast_class": "Name",
"col_offset": 40,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 48,
"end_lineno": 6,
"id": "individu",
"lineno": 6
},
"keywords": [],
"lineno": 6
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 78,
"end_lineno": 8,
"lineno": 8,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 23,
"end_lineno": 8,
"id": "csg_revenus_capital",
"lineno": 8
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 48,
"end_col_offset": 69,
"end_lineno": 8,
"lineno": 8,
"value": "csg_revenus_capital"
},
{
"ast_class": "Name",
"col_offset": 71,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 77,
"end_lineno": 8,
"id": "period",
"lineno": 8
}
],
"ast_class": "Call",
"col_offset": 26,
"end_col_offset": 78,
"end_lineno": 8,
"func": {
"ast_class": "Attribute",
"attr": "foyer_fiscal",
"col_offset": 26,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 47,
"end_lineno": 8,
"lineno": 8,
"value": {
"ast_class": "Name",
"col_offset": 26,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 34,
"end_lineno": 8,
"id": "individu",
"lineno": 8
}
},
"keywords": [],
"lineno": 8
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 107,
"end_lineno": 9,
"lineno": 9,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 32,
"end_lineno": 9,
"id": "csg_revenus_capital_projetee",
"lineno": 9
}
],
"value": {
"ast_class": "BinOp",
"col_offset": 35,
"end_col_offset": 107,
"end_lineno": 9,
"left": {
"ast_class": "Name",
"col_offset": 35,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 54,
"end_lineno": 9,
"id": "csg_revenus_capital",
"lineno": 9
},
"lineno": 9,
"op": {
"ast_class": "Mult"
},
"right": {
"args": [
{
"ast_class": "Attribute",
"attr": "DECLARANT_PRINCIPAL",
"col_offset": 75,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 106,
"end_lineno": 9,
"lineno": 9,
"value": {
"ast_class": "Name",
"col_offset": 75,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 86,
"end_lineno": 9,
"id": "FoyerFiscal",
"lineno": 9
}
}
],
"ast_class": "Call",
"col_offset": 57,
"end_col_offset": 107,
"end_lineno": 9,
"func": {
"ast_class": "Attribute",
"attr": "has_role",
"col_offset": 57,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 74,
"end_lineno": 9,
"lineno": 9,
"value": {
"ast_class": "Name",
"col_offset": 57,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 65,
"end_lineno": 9,
"id": "individu",
"lineno": 9
}
},
"keywords": [],
"lineno": 9
}
}
},
{
"ast_class": "Return",
"col_offset": 4,
"end_col_offset": 9,
"end_lineno": 18,
"lineno": 11,
"value": {
"ast_class": "BinOp",
"col_offset": 8,
"end_col_offset": 38,
"end_lineno": 17,
"left": {
"ast_class": "BinOp",
"col_offset": 8,
"end_col_offset": 43,
"end_lineno": 16,
"left": {
"ast_class": "BinOp",
"col_offset": 8,
"end_col_offset": 25,
"end_lineno": 15,
"left": {
"ast_class": "BinOp",
"col_offset": 8,
"end_col_offset": 22,
"end_lineno": 14,
"left": {
"ast_class": "BinOp",
"col_offset": 8,
"end_col_offset": 21,
"end_lineno": 13,
"left": {
"ast_class": "Name",
"col_offset": 8,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 19,
"end_lineno": 12,
"id": "csg_salaire",
"lineno": 12
},
"lineno": 12,
"op": {
"ast_class": "Add"
},
"right": {
"ast_class": "Name",
"col_offset": 10,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 21,
"end_lineno": 13,
"id": "csg_chomage",
"lineno": 13
}
},
"lineno": 12,
"op": {
"ast_class": "Add"
},
"right": {
"ast_class": "Name",
"col_offset": 10,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 22,
"end_lineno": 14,
"id": "csg_retraite",
"lineno": 14
}
},
"lineno": 12,
"op": {
"ast_class": "Add"
},
"right": {
"ast_class": "Name",
"col_offset": 10,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 25,
"end_lineno": 15,
"id": "csg_non_salarie",
"lineno": 15
}
},
"lineno": 12,
"op": {
"ast_class": "Add"
},
"right": {
"ast_class": "Name",
"col_offset": 10,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 43,
"end_lineno": 16,
"id": "csg_glo_assimile_salaire_ir_et_ps",
"lineno": 16
}
},
"lineno": 12,
"op": {
"ast_class": "Add"
},
"right": {
"ast_class": "Name",
"col_offset": 10,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 38,
"end_lineno": 17,
"id": "csg_revenus_capital_projetee",
"lineno": 17
}
}
}
],
"col_offset": 0,
"decorator_list": [],
"end_col_offset": 9,
"end_lineno": 18,
"lineno": 1,
"name": "formula"
},
"file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/csg_crds.py",
"source_code": "def formula(individu, period, parameters):\n csg_salaire = individu('csg_salaire', period, options = [ADD])\n csg_chomage = individu('csg_chomage', period, options = [ADD])\n csg_retraite = individu('csg_retraite', period, options = [ADD])\n csg_non_salarie = individu('csg_non_salarie', period)\n csg_glo_assimile_salaire_ir_et_ps = individu('csg_glo_assimile_salaire_ir_et_ps', period)\n # CSG sur revenus du capital, définie à l'échelle du foyer fiscal, mais projetée sur le déclarant principal\n csg_revenus_capital = individu.foyer_fiscal('csg_revenus_capital', period)\n csg_revenus_capital_projetee = csg_revenus_capital * individu.has_role(FoyerFiscal.DECLARANT_PRINCIPAL)\n\n return (\n csg_salaire\n + csg_chomage\n + csg_retraite\n + csg_non_salarie\n + csg_glo_assimile_salaire_ir_et_ps\n + csg_revenus_capital_projetee\n )\n",
"start_line_number": 13,
"stop_line_number": 31,
"variables": [
"csg_chomage",
"csg_glo_assimile_salaire_ir_et_ps",
"csg_non_salarie",
"csg_retraite",
"csg_revenus_capital",
"csg_salaire"
]
}
},
"json_type": "number",
"label": "Contribution sociale généralisée (CSG) prélevée sur l'ensemble des revenus",
"last_value_still_valid_on": "2024-06-24",
"name": "csg",
"reference": {
"0001-01-01": [
{
"href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033712581",
"title": "Article L136-1 du Code de la sécurité sociale"
}
]
},
"referring_variables": [
"prelevements_sociaux_menage",
"total_impots_plafonnement_isf_ifi"
],
"short_label": "CSG",
"start_line_number": 7,
"stop_line_number": 33,
"unit": "currency",
"value_type": "float"
}