@leximpact/socio-fiscal-openfisca-json

{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_deplafonnees.py", "formulas": { "1982-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "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": 7, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 7, "lineno": 2, "value": "\n Frais de comptabilité et d'adhésion à un CGA ou AA\n https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006308378/1983-01-01/\n 1982-2024\n Ce dispositif a pris fin pour les revenus de 2025.\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 8, "id": "f7ff", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 8, "lineno": 8, "value": "f7ff" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 8, "id": "foyer_fiscal", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 9, "id": "f7fg", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 9, "lineno": 9, "value": "f7fg" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "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": 5, "end_lineno": 10, "id": "P", "lineno": 10 } ], "value": { "ast_class": "Attribute", "attr": "frais_de_comptabilite", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 93, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Attribute", "attr": "divers", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 71, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Attribute", "attr": "calcul_reductions_impots", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 64, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 10, "lineno": 10, "value": { "args": [ { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 10, "id": "period", "lineno": 10 } ], "ast_class": "Call", "col_offset": 8, "end_col_offset": 26, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 10, "id": "parameters", "lineno": 10 }, "keywords": [], "lineno": 10 } } } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 39, "end_lineno": 12, "lineno": 12, "value": { "args": [ { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 12, "id": "f7ff", "lineno": 12 }, { "ast_class": "BinOp", "col_offset": 22, "end_col_offset": 38, "end_lineno": 12, "left": { "ast_class": "Attribute", "attr": "plafond", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 12, "lineno": 12, "value": { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 12, "id": "P", "lineno": 12 } }, "lineno": 12, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 12, "id": "f7fg", "lineno": 12 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 12, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 12, "id": "min_", "lineno": 12 }, "keywords": [], "lineno": 12 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 39, "end_lineno": 12, "lineno": 1, "name": "formula_1982_01_01" }, "documentation": "\nFrais de comptabilité et d'adhésion à un CGA ou AA\nhttps://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006308378/1983-01-01/\n1982-2024\nCe dispositif a pris fin pour les revenus de 2025.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_deplafonnees.py", "parameters": [ "impot_revenu.calcul_reductions_impots.divers.frais_de_comptabilite.plafond" ], "source_code": "def formula_1982_01_01(foyer_fiscal, period, parameters):\n '''\n Frais de comptabilité et d'adhésion à un CGA ou AA\n https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006308378/1983-01-01/\n 1982-2024\n Ce dispositif a pris fin pour les revenus de 2025.\n '''\n f7ff = foyer_fiscal('f7ff', period)\n f7fg = foyer_fiscal('f7fg', period)\n P = parameters(period).impot_revenu.calcul_reductions_impots.divers.frais_de_comptabilite\n\n return min_(f7ff, P.plafond * f7fg)\n", "start_line_number": 90, "stop_line_number": 102, "variables": [ "f7ff", "f7fg" ] }, "2025-01-01": null }, "json_type": "number", "label": "frais_de_comptabilite", "last_value_still_valid_on": "2025-01-01", "name": "frais_de_comptabilite", "referring_variables": [ "reductions", "reductions_deplafonnees" ], "start_line_number": 83, "stop_line_number": 102, "value_type": "float" }