@leximpact/socio-fiscal-openfisca-json
Version:
JSON & YAML data extracted from OpenFisca-France with Indirect Taxation source code (parameters, variables, etc)
476 lines (475 loc) • 14.8 kB
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",
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"2003-01-01": {
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}
}
}
},
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{
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}
}
}
],
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"end_lineno": 11,
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"name": "formula_2003_01_01"
},
"documentation": "\nIntérêts d'emprunts pour reprise de société\n2003-\n",
"file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_deplafonnees.py",
"parameters": [
"impot_revenu.calcul_reductions_impots.divers.interets_emprunt_reprise_societe.plafond",
"impot_revenu.calcul_reductions_impots.divers.interets_emprunt_reprise_societe.taux"
],
"source_code": "def formula_2003_01_01(foyer_fiscal, period, parameters):\n '''\n Intérêts d'emprunts pour reprise de société\n 2003-\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n f7fh = foyer_fiscal('f7fh', period)\n P = parameters(period).impot_revenu.calcul_reductions_impots.divers.interets_emprunt_reprise_societe\n\n plafond = P.plafond * (maries_ou_pacses + 1)\n return P.taux * min_(f7fh, plafond)\n",
"start_line_number": 698,
"stop_line_number": 709,
"variables": [
"f7fh",
"maries_ou_pacses"
]
}
},
"json_type": "number",
"label": "Intérêts emprunts pour reprise de société",
"last_value_still_valid_on": "2003-01-01",
"name": "interets_emprunt_reprise_societe",
"referring_variables": [
"contribution_differentielle_hauts_revenus_majoration_impot",
"reductions",
"reductions_deplafonnees"
],
"start_line_number": 692,
"stop_line_number": 709,
"unit": "currency",
"value_type": "float"
}