@leximpact/socio-fiscal-openfisca-json
Version:
JSON & YAML data extracted from OpenFisca-France with Indirect Taxation source code (parameters, variables, etc)
1,450 lines (1,449 loc) • 45.4 kB
JSON
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"0001-01-01": {
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],
"source_code": "def formula(foyer_fiscal, period, parameters):\n csg_deductible = parameters(period).taxation_capital.prelevements_sociaux.csg.taux_deductible.revenus_du_patrimoine\n rbg = foyer_fiscal('rbg', period)\n f6de = foyer_fiscal('f6de', period)\n f2bh = foyer_fiscal('f2bh', period)\n f2df = foyer_fiscal('f2df', period)\n csg_deduc_patrimoine = max_(f6de, 0) + max_(csg_deductible * (f2bh + f2df), 0)\n\n return min_(csg_deduc_patrimoine, max_(rbg, 0))\n",
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"value": "\n Si le foyer fiscal n'opte pas pour l'imposition au barème des revenus éligibles au pfu, les revenus inscrits case 2BH n'ouvrent pas droit à csg déductible\n "
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{
"href": "http://www.impots.gouv.fr/portal/dgi/public/particuliers.impot?pageId=part_ctrb_soc&typePage=cpr02&sfid=503&espId=1&communaute=1&impot=CS"
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