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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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{ "default_value": 0, "definition_period": "year", "description": { "2022-10-06": [ { "note": "L'accise sur les carburants (ex-TICPE carburants) est une taxation indirecte intervenant au moment de l'achat du carburant en station service, en plus de la TVA. Cette accise peut être différente selon les régions de France. L'accise se compose du tarif de base qui varie selon le carburant, ainsi que de deux types de majorations (affectation régionale et majoration régionale) qui peuvent être appliquées par la région. Ces majorations sont plafonnées par la loi et facultatives. L'Île-de-France a une majoration spécifique et la Corse est concernée par une minoration." } ] }, "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/ticpe_carburants.py", "formulas": { "0001-01-01": { "ast": { "args": { "args": [ { "arg": "menage", "ast_class": "arg", "col_offset": 12, "end_col_offset": 18, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 20, "end_col_offset": 26, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 28, "end_col_offset": 38, "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": 176, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 32, "end_lineno": 2, "id": "accise_combustibles_liquides", "lineno": 2 } ], "value": { "ast_class": "Attribute", "attr": "autres_gaz_petrole_liquefies_utilises_comme_carburants_autres_100kg", "col_offset": 35, "ctx": { "ast_class": "Load" }, "end_col_offset": 176, "end_lineno": 2, "lineno": 2, "value": { "ast_class": "Attribute", "attr": "ticpe", "col_offset": 35, "ctx": { "ast_class": "Load" }, "end_col_offset": 108, "end_lineno": 2, "lineno": 2, "value": { "ast_class": "Attribute", "attr": "produits_energetiques", "col_offset": 35, "ctx": { "ast_class": "Load" }, "end_col_offset": 102, "end_lineno": 2, "lineno": 2, "value": { "ast_class": "Attribute", "attr": "imposition_indirecte", "col_offset": 35, "ctx": { "ast_class": "Load" }, "end_col_offset": 80, "end_lineno": 2, "lineno": 2, "value": { "args": [ { "ast_class": "Attribute", "attr": "start", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 58, "end_lineno": 2, "lineno": 2, "value": { "ast_class": "Name", "col_offset": 46, "ctx": { 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"Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 31, "end_lineno": 5, "id": "combustibles_liquides_ticpe", "lineno": 5 } ], "value": { "ast_class": "BinOp", "col_offset": 34, "end_col_offset": 139, "end_lineno": 5, "left": { "ast_class": "BinOp", "col_offset": 34, "end_col_offset": 100, "end_lineno": 5, "left": { "ast_class": "Name", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 61, "end_lineno": 5, "id": "nombre_litres_gpl_carburant", "lineno": 5 }, "lineno": 5, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 65, "end_col_offset": 99, "end_lineno": 5, "left": { "ast_class": "Name", "col_offset": 65, "ctx": { "ast_class": "Load" }, "end_col_offset": 93, "end_lineno": 5, "id": "accise_combustibles_liquides", "lineno": 5 }, "lineno": 5, "op": { "ast_class": "Div" }, "right": { "ast_class": "Constant", "col_offset": 96, "end_col_offset": 99, "end_lineno": 5, "lineno": 5, "value": 100 } } }, "lineno": 5, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 103, "ctx": { "ast_class": "Load" }, "end_col_offset": 139, "end_lineno": 5, "id": "coefficient_conversion_kg_vers_litre", "lineno": 5 } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 38, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 6, "id": "combustibles_liquides_ticpe", "lineno": 6 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 38, "end_lineno": 6, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/ticpe_carburants.py", "parameters": [ "imposition_indirecte.produits_energetiques.ticpe.autres_gaz_petrole_liquefies_utilises_comme_carburants_autres_100kg" ], "source_code": "def formula(menage, period, parameters):\n accise_combustibles_liquides = parameters(period.start).imposition_indirecte.produits_energetiques.ticpe.autres_gaz_petrole_liquefies_utilises_comme_carburants_autres_100kg\n coefficient_conversion_kg_vers_litre = (1 / 0.525)\n nombre_litres_gpl_carburant = menage('nombre_litres_gpl_carburant', period)\n combustibles_liquides_ticpe = nombre_litres_gpl_carburant * (accise_combustibles_liquides / 100) * coefficient_conversion_kg_vers_litre\n return combustibles_liquides_ticpe\n", "start_line_number": 555, "stop_line_number": 561, "variables": [ "nombre_litres_gpl_carburant" ] }, "2022-01-01": { "ast": { "args": { "args": [ { "arg": "menage", "ast_class": "arg", "col_offset": 17, "end_col_offset": 23, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 25, "end_col_offset": 31, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 33, "end_col_offset": 43, "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": 137, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 28, "end_lineno": 2, "id": "accise_gpl_carburant_mwh", "lineno": 2 } ], "value": { "ast_class": "Attribute", "attr": "gpl_carburant", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 137, "end_lineno": 2, "lineno": 2, "value": { "ast_class": "Attribute", "attr": "accise_energie_metropole", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 123, "end_lineno": 2, "lineno": 2, "value": { "ast_class": "Attribute", "attr": "produits_energetiques", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 98, "end_lineno": 2, "lineno": 2, "value": { "ast_class": "Attribute", "attr": "imposition_indirecte", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 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36, "ctx": { "ast_class": "Load" }, "end_col_offset": 184, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "taux_conversion_euro_par_mwh_a_euro_par_hectolitre", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 154, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "produits_energetiques", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 103, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "imposition_indirecte", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 81, "end_lineno": 3, "lineno": 3, "value": { "args": [ { "ast_class": "Attribute", "attr": "start", "col_offset": 47, "ctx": { "ast_class": "Load" }, "end_col_offset": 59, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Name", "col_offset": 47, "ctx": { "ast_class": "Load" }, "end_col_offset": 53, "end_lineno": 3, "id": "period", "lineno": 3 } } ], "ast_class": "Call", "col_offset": 36, 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"ast_class": "Assign", "col_offset": 4, "end_col_offset": 79, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 31, "end_lineno": 5, "id": "nombre_litres_gpl_carburant", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 41, "end_col_offset": 70, "end_lineno": 5, "lineno": 5, "value": "nombre_litres_gpl_carburant" }, { "ast_class": "Name", "col_offset": 72, "ctx": { "ast_class": "Load" }, "end_col_offset": 78, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 34, "end_col_offset": 79, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 5, "id": "menage", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 103, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 31, "end_lineno": 6, "id": "combustibles_liquides_ticpe", "lineno": 6 } ], "value": { "ast_class": "BinOp", "col_offset": 34, "end_col_offset": 103, "end_lineno": 6, "left": { "ast_class": "Name", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 61, "end_lineno": 6, "id": "nombre_litres_gpl_carburant", "lineno": 6 }, "lineno": 6, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 65, "end_col_offset": 102, "end_lineno": 6, "left": { "ast_class": "Name", "col_offset": 65, "ctx": { "ast_class": "Load" }, "end_col_offset": 96, "end_lineno": 6, "id": "accise_gpl_carburant_hectolitre", "lineno": 6 }, "lineno": 6, "op": { "ast_class": "Div" }, "right": { "ast_class": "Constant", "col_offset": 99, "end_col_offset": 102, "end_lineno": 6, "lineno": 6, "value": 100 } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 38, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 8, "id": "combustibles_liquides_ticpe", "lineno": 8 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 38, "end_lineno": 8, "lineno": 1, "name": "formula_2022" }, "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/ticpe_carburants.py", "parameters": [ "imposition_indirecte.produits_energetiques.accise_energie_metropole.gpl_carburant", "imposition_indirecte.produits_energetiques.taux_conversion_euro_par_mwh_a_euro_par_hectolitre.taux_conversion_gpl_carburant" ], "source_code": "def formula_2022(menage, period, parameters):\n accise_gpl_carburant_mwh = parameters(period.start).imposition_indirecte.produits_energetiques.accise_energie_metropole.gpl_carburant\n taux_conversion_gpl_carburant = parameters(period.start).imposition_indirecte.produits_energetiques.taux_conversion_euro_par_mwh_a_euro_par_hectolitre.taux_conversion_gpl_carburant\n accise_gpl_carburant_hectolitre = accise_gpl_carburant_mwh * taux_conversion_gpl_carburant\n nombre_litres_gpl_carburant = menage('nombre_litres_gpl_carburant', period)\n combustibles_liquides_ticpe = nombre_litres_gpl_carburant * (accise_gpl_carburant_hectolitre / 100)\n\n return combustibles_liquides_ticpe\n", "start_line_number": 546, "stop_line_number": 554, "variables": [ "nombre_litres_gpl_carburant" ] } }, "json_type": "number", "label": "Accise (ex-TICPE) prélevée sur le GPL carburant en station service", "last_value_still_valid_on": "2022-01-01", "name": "gpl_carburant_ticpe", "reference": { "2016-12-31": [ { "href": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000044595989/LEGISCTA000044598377/#LEGISCTA000044603843", "title": "Montant de l'accise : Articles L312-18 à L312-87 du Code des impositions sur les biens et les services" } ] }, "referring_variables": [ "depense_gpl_carburant_ttc", "taxes_gpl_carburant", "ticpe_carburant_total", "tva_sur_ticpe_gpl_carburant" ], "short_label": "Accise (ex-TICPE) GPL", "start_line_number": 540, "stop_line_number": 561, "unit": "currency", "value_type": "float" }