@leximpact/socio-fiscal-openfisca-json
Version:
JSON & YAML data extracted from OpenFisca-France with Indirect Taxation source code (parameters, variables, etc)
513 lines (512 loc) • 16.9 kB
JSON
{
"default_value": 0,
"definition_period": "year",
"dtype": "float32",
"entity": "foyer_fiscal",
"file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py",
"formulas": {
"0001-01-01": {
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"value": "\n Montant après seuil de recouvrement (hors ppe)\n NB : ce montant l'impôt correspond à une notion administrative :\n dans certains cas, il existe des prélèvements à la source faisant\n office d'acomptes d'impôt sur le revenu (cf. variable acomptes_ir). Ces acomptes sont comptabilisés dans la feuille d'impôt comme des crédits d'impôt, mais correspondent économiquement à des montants d'impôt dus.\n "
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"name": "formula"
},
"documentation": "\nMontant après seuil de recouvrement (hors ppe)\nNB : ce montant l'impôt correspond à une notion administrative :\ndans certains cas, il existe des prélèvements à la source faisant\noffice d'acomptes d'impôt sur le revenu (cf. variable acomptes_ir). Ces acomptes sont comptabilisés dans la feuille d'impôt comme des crédits d'impôt, mais correspondent économiquement à des montants d'impôt dus.\n",
"file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py",
"source_code": "def formula(foyer_fiscal, period, parameters):\n '''\n Montant après seuil de recouvrement (hors ppe)\n NB : ce montant l'impôt correspond à une notion administrative :\n dans certains cas, il existe des prélèvements à la source faisant\n office d'acomptes d'impôt sur le revenu (cf. variable acomptes_ir). Ces acomptes sont comptabilisés dans la feuille d'impôt comme des crédits d'impôt, mais correspondent économiquement à des montants d'impôt dus.\n '''\n iai = foyer_fiscal('iai', period)\n credits_impot = foyer_fiscal('credits_impot', period)\n acomptes_ir = foyer_fiscal('acomptes_ir', period)\n cehr = foyer_fiscal('contribution_exceptionnelle_hauts_revenus', period)\n pfu = foyer_fiscal('prelevement_forfaitaire_unique_ir', period)\n\n return -(iai + cehr + pfu - credits_impot - acomptes_ir)\n",
"start_line_number": 2316,
"stop_line_number": 2330,
"variables": [
"acomptes_ir",
"contribution_exceptionnelle_hauts_revenus",
"credits_impot",
"iai",
"prelevement_forfaitaire_unique_ir"
]
}
},
"json_type": "number",
"label": "Impôt sur le revenu des personnes physiques restant à payer, après prise en compte des éventuels acomptes et avant application des seuils de mise en recouvrement",
"name": "impot_revenu_avant_seuils_mise_recouvrement",
"reference": {
"0001-01-01": [
{
"href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041464766"
}
]
},
"referring_variables": [
"correction_ir_seuils_recouvrement",
"impot_revenu_restant_a_payer"
],
"start_line_number": 2309,
"stop_line_number": 2330,
"unit": "currency",
"value_type": "float"
}