@leximpact/socio-fiscal-openfisca-json
Version:
JSON & YAML data extracted from OpenFisca-France with Indirect Taxation source code (parameters, variables, etc)
2,317 lines • 83.3 kB
JSON
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{
"href": "https://www.impots.gouv.fr/portail/particulier/les-revenus-mobiliers",
"note": "Les produits des bons ou contrats de capitalisation et d'assurance-vie de source française et européenne afférents à des versements effectués avant le 27 septembre 2017 peuvent faire l'objet, sur option, d'un prélèvement libératoire de l'impôt sur le revenu en lieu et place de l'imposition au barème progressif. Le prélèvement libératoire est effectué au moment de l'encaissement des revenus.",
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}
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"stop_line_number": 81,
"variables": [
"f2da",
"f2dh",
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]
},
"2013-01-01": {
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"value": "\n Prelèvement forfaitaire libératoire (PFL) sur les revenus du capital\n Notes :\n (1) La formule avant 2013 provient de l'ancienne variable 'imp_lib'.\n A priori, cette ancienne formule n'est pas entièrement correcte (application d'un taux unique à la case 2EE par exemple) et mériterait d'être corrigée.\n (2) Cette variable ne comprend pas la taxation forfaitaire à 24% associée\n à la base f2fa, qui est prise en compte via la variable tax_rvcm_forfaitaire,\n qui est incluse dans impot_revenu_restant_a_payer. Cette taxaiton à 24% est certes forfaitaire,\n mais apparemment pas à la source. Elle serait calculée au moment de l'impot_revenu_restant_a_payer,\n d'où le fait de l'inclure dans la variable impot_revenu_restant_a_payer.\n "
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"documentation": "\nPrelèvement forfaitaire libératoire (PFL) sur les revenus du capital\nNotes :\n (1) La formule avant 2013 provient de l'ancienne variable 'imp_lib'.\n A priori, cette ancienne formule n'est pas entièrement correcte (application d'un taux unique à la case 2EE par exemple) et mériterait d'être corrigée.\n (2) Cette variable ne comprend pas la taxation forfaitaire à 24% associée\n à la base f2fa, qui est prise en compte via la variable tax_rvcm_forfaitaire,\n qui est incluse dans impot_revenu_restant_a_payer. Cette taxaiton à 24% est certes forfaitaire,\n mais apparemment pas à la source. Elle serait calculée au moment de l'impot_revenu_restant_a_payer,\n d'où le fait de l'inclure dans la variable impot_revenu_restant_a_payer.\n",
"file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/prelevement_forfaitaire_liberatoire.py",
"parameters": [
"taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.apres_le_1_1_90.duree_4_a_8_ans",
"taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.apres_le_1_1_90.duree_8_ans_et_produits_apres_1998",
"taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.apres_le_1_1_90.duree_moins_de_4_ans",
"taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.avec_anonymat",
"taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.entre_1_1_83_et_31_12_89.six_ans_produits_apres_98",
"taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.produits_vers_etats_non_cooperatifs",
"taxation_capital.prelevement_forfaitaire.liberatoire_taux_fixe.produits_epargne_solidaire_partage"
],
"source_code": "def formula_2013_01_01(foyer_fiscal, period, parameters):\n '''\n Prelèvement forfaitaire libératoire (PFL) sur les revenus du capital\n Notes :\n (1) La formule avant 2013 provient de l'ancienne variable 'imp_lib'.\n A priori, cette ancienne formule n'est pas entièrement correcte (application d'un taux unique à la case 2EE par exemple) et mériterait d'être corrigée.\n (2) Cette variable ne comprend pas la taxation forfaitaire à 24% associée\n à la base f2fa, qui est prise en compte via la variable tax_rvcm_forfaitaire,\n qui est incluse dans impot_revenu_restant_a_payer. Cette taxaiton à 24% est certes forfaitaire,\n mais apparemment pas à la source. Elle serait calculée au moment de l'impot_revenu_restant_a_payer,\n d'où le fait de l'inclure dans la variable impot_revenu_restant_a_payer.\n '''\n\n assurance_vie_pl_non_anonyme_plus8ans_depuis1990 = foyer_fiscal('assurance_vie_pl_non_anonyme_plus8ans_depuis1990', period)\n assurance_vie_pl_non_anonyme_plus6ans_avant1990 = foyer_fiscal('assurance_vie_pl_non_anonyme_plus6ans_avant1990', period)\n assurance_vie_pl_non_anonyme_moins4ans_depuis1990 = foyer_fiscal('assurance_vie_pl_non_anonyme_moins4ans_depuis1990', period)\n assurance_vie_pl_non_anonyme_4_8_ans_depuis1990 = foyer_fiscal('assurance_vie_pl_non_anonyme_4_8_ans_depuis1990', period)\n assurance_vie_pl_anonyme = foyer_fiscal('assurance_vie_pl_anonyme', period)\n produit_epargne_solidaire = foyer_fiscal('produit_epargne_solidaire', period)\n produit_etats_non_cooperatif = foyer_fiscal('produit_etats_non_cooperatif', period)\n\n param_pfl_av = parameters(period).taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements\n param_pfl = parameters(period).taxation_capital.prelevement_forfaitaire.liberatoire_taux_fixe\n\n pfl = -(\n (param_pfl_av.apres_le_1_1_90.duree_8_ans_et_produits_apres_1998\n * assurance_vie_pl_non_anonyme_plus8ans_depuis1990)\n + (param_pfl_av.entre_1_1_83_et_31_12_89.six_ans_produits_apres_98\n * assurance_vie_pl_non_anonyme_plus6ans_avant1990)\n + (param_pfl_av.apres_le_1_1_90.duree_moins_de_4_ans\n * assurance_vie_pl_non_anonyme_moins4ans_depuis1990)\n + (param_pfl_av.apres_le_1_1_90.duree_4_a_8_ans\n * assurance_vie_pl_non_anonyme_4_8_ans_depuis1990)\n + (param_pfl_av.avec_anonymat\n * assurance_vie_pl_anonyme)\n + (param_pfl.produits_epargne_solidaire_partage\n * produit_epargne_solidaire)\n + (param_pfl_av.produits_vers_etats_non_cooperatifs\n * produit_etats_non_cooperatif)\n )\n\n return pfl\n",
"start_line_number": 82,
"stop_line_number": 124,
"variables": [
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"assurance_vie_pl_non_anonyme_4_8_ans_depuis1990",
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},
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"reference": {
"0001-01-01": [
{
"title": "Article 125-0 A du Code général des impôts"
},
{
"href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006308140"
}
]
},
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}