@leximpact/socio-fiscal-openfisca-json

{ "default_value": 0, "definition_period": "year", "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": "Expr", "col_offset": 4, "end_col_offset": 7, "end_lineno": 5, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 5, "lineno": 2, "value": "\n Attention : Pour les années avant 2013, cette formule n'est pas entièrement correcte car le taux de la CSG n'était pas unique (distinction revenus du patrimoine et revenus de placement)\n et il y a aussi un problème pour les années postérieures à 2017/2018\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 87, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 32, "end_lineno": 6, "id": "assiette_csg_revenus_capital", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 48, "end_col_offset": 78, "end_lineno": 6, "lineno": 6, "value": "assiette_csg_revenus_capital" }, { "ast_class": "Name", "col_offset": 80, "ctx": { "ast_class": "Load" }, "end_col_offset": 86, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 35, "end_col_offset": 87, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 35, "ctx": { "ast_class": "Load" }, "end_col_offset": 47, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 70, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 7, "id": "csg", "lineno": 7 } ], "value": { "ast_class": "Attribute", "attr": "csg", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 70, "end_lineno": 7, "lineno": 7, "value": { "ast_class": "Attribute", "attr": "prelevements_sociaux", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 66, "end_lineno": 7, "lineno": 7, "value": { "ast_class": "Attribute", "attr": "taxation_capital", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 45, "end_lineno": 7, "lineno": 7, "value": { "args": [ { "ast_class": "Name", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 28, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 7, "id": "parameters", "lineno": 7 }, "keywords": [], "lineno": 7 } } } } }, { "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": 39, "end_lineno": 9, "id": "csg_glo_assimile_salaire_ir_et_ps_i", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 63, "end_col_offset": 98, "end_lineno": 9, "lineno": 9, "value": "csg_glo_assimile_salaire_ir_et_ps" }, { "ast_class": "Name", "col_offset": 100, "ctx": { "ast_class": "Load" }, "end_col_offset": 106, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 42, "end_col_offset": 107, "end_lineno": 9, "func": { "ast_class": "Attribute", "attr": "members", "col_offset": 42, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 9, "lineno": 9, "value": { "ast_class": "Name", "col_offset": 42, "ctx": { "ast_class": "Load" }, "end_col_offset": 54, "end_lineno": 9, "id": "foyer_fiscal", "lineno": 9 } }, "keywords": [], "lineno": 9 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 93, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 37, "end_lineno": 10, "id": "csg_glo_assimile_salaire_ir_et_ps", "lineno": 10 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 57, "ctx": { "ast_class": "Load" }, "end_col_offset": 92, "end_lineno": 10, "id": "csg_glo_assimile_salaire_ir_et_ps_i", "lineno": 10 } ], "ast_class": "Call", "col_offset": 40, "end_col_offset": 93, "end_lineno": 10, "func": { "ast_class": "Attribute", "attr": "sum", "col_offset": 40, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Name", "col_offset": 40, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 10, "id": "foyer_fiscal", "lineno": 10 } }, "keywords": [], "lineno": 10 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 9, "end_lineno": 18, "lineno": 15, "value": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 43, "end_lineno": 17, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 78, "end_lineno": 16, "left": { "ast_class": "UnaryOp", "col_offset": 8, "end_col_offset": 38, "end_lineno": 16, "lineno": 16, "op": { "ast_class": "USub" }, "operand": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 16, "id": "assiette_csg_revenus_capital", "lineno": 16 } }, "lineno": 16, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Attribute", "attr": "produits_de_placement", "col_offset": 41, "ctx": { "ast_class": "Load" }, "end_col_offset": 78, "end_lineno": 16, "lineno": 16, "value": { "ast_class": "Attribute", "attr": "taux_global", "col_offset": 41, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 16, "lineno": 16, "value": { "ast_class": "Name", "col_offset": 41, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 16, "id": "csg", "lineno": 16 } } } }, "lineno": 16, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 17, "id": "csg_glo_assimile_salaire_ir_et_ps", "lineno": 17 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 18, "lineno": 1, "name": "formula" }, "documentation": "\nAttention : Pour les années avant 2013, cette formule n'est pas entièrement correcte car le taux de la CSG n'était pas unique (distinction revenus du patrimoine et revenus de placement)\net il y a aussi un problème pour les années postérieures à 2017/2018\n", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "parameters": [ "taxation_capital.prelevements_sociaux.csg.taux_global.produits_de_placement" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n '''\n Attention : Pour les années avant 2013, cette formule n'est pas entièrement correcte car le taux de la CSG n'était pas unique (distinction revenus du patrimoine et revenus de placement)\n et il y a aussi un problème pour les années postérieures à 2017/2018\n '''\n assiette_csg_revenus_capital = foyer_fiscal('assiette_csg_revenus_capital', period)\n csg = parameters(period).taxation_capital.prelevements_sociaux.csg\n\n csg_glo_assimile_salaire_ir_et_ps_i = foyer_fiscal.members('csg_glo_assimile_salaire_ir_et_ps', period)\n csg_glo_assimile_salaire_ir_et_ps = foyer_fiscal.sum(csg_glo_assimile_salaire_ir_et_ps_i)\n\n # Pour les revenus du patrimoine, le changement de CSG se fait à partir des revenus de 2017,\n # mais le taux de CSG déductible se fait à partir des revenus 2018. Pour les revenus de placement le timing est différent,\n # et reste à être pris en compte ici : cf. II.B de l'art. 67 de loi 2017-1837 et 3° et 4° du V.A de l'art. 8 de loi 2017-1836\n return (\n - assiette_csg_revenus_capital * csg.taux_global.produits_de_placement\n + csg_glo_assimile_salaire_ir_et_ps\n )\n", "start_line_number": 373, "stop_line_number": 391, "variables": [ "assiette_csg_revenus_capital", "csg_glo_assimile_salaire_ir_et_ps" ] } }, "json_type": "number", "label": "CSG sur les revenus du capital", "last_value_still_valid_on": "2024-06-24", "name": "csg_revenus_capital", "referring_variables": [ "csg", "prelevement_forfaitaire_unique", "prelevements_sociaux_revenus_capital" ], "short_label": "CSG revenus du capital", "start_line_number": 367, "stop_line_number": 391, "unit": "currency", "value_type": "float" }