@leximpact/socio-fiscal-openfisca-json
Version:
JSON & YAML data extracted from OpenFisca-France with Indirect Taxation source code (parameters, variables, etc)
253 lines (252 loc) • 8.21 kB
JSON
{
"default_value": 0,
"definition_period": "year",
"description": {
"2023-01-28": [
{
"href": "https://documentation.leximpact.dev/leximpact_prepare_data/memos/memo_pepa.html",
"note": "La prime exceptionnelle de partage de la valeur est une prime facultative et utilisable jusqu'au 31 décembre 2023. Son versement est décidé par l'employeur ou par un accord d'entreprise et concerne uniquement les salariés gagnant moins de trois fois le montant annuel du smic. Cette prime est exonérée de cotisations sociales, d'impôt sur le revenu et de CSG/CRDS dans la limite d'un certain plafond. L'excédent de prime (partie ici calculée) n'est donc pas exonéré.",
"title": "Mémo LexImpact"
}
]
},
"dtype": "float32",
"entity": "individu",
"file_path": "openfisca_france/model/revenus/activite/salarie.py",
"formulas": {
"2019-01-01": {
"ast": {
"args": {
"args": [
{
"arg": "individu",
"ast_class": "arg",
"col_offset": 23,
"end_col_offset": 31,
"end_lineno": 1,
"lineno": 1
},
{
"arg": "period",
"ast_class": "arg",
"col_offset": 33,
"end_col_offset": 39,
"end_lineno": 1,
"lineno": 1
},
{
"arg": "parameters",
"ast_class": "arg",
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"lineno": 1
}
],
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"defaults": [],
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"kwonlyargs": [],
"posonlyargs": []
},
"ast_class": "FunctionDef",
"body": [
{
"ast_class": "Assign",
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"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 38,
"end_lineno": 2,
"id": "prime_exceptionnelle_pouvoir_achat",
"lineno": 2
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 50,
"end_col_offset": 86,
"end_lineno": 2,
"lineno": 2,
"value": "prime_exceptionnelle_pouvoir_achat"
},
{
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"ctx": {
"ast_class": "Load"
},
"end_col_offset": 94,
"end_lineno": 2,
"id": "period",
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}
],
"ast_class": "Call",
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"end_col_offset": 95,
"end_lineno": 2,
"func": {
"ast_class": "Name",
"col_offset": 41,
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"ast_class": "Load"
},
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},
"keywords": [],
"lineno": 2
}
},
{
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},
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"end_lineno": 3,
"id": "prime_exceptionnelle_pouvoir_achat_exoneree",
"lineno": 3
}
],
"value": {
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{
"ast_class": "Constant",
"col_offset": 17,
"end_col_offset": 62,
"end_lineno": 4,
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"value": "prime_exceptionnelle_pouvoir_achat_exoneree"
},
{
"ast_class": "Name",
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"ctx": {
"ast_class": "Load"
},
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"end_lineno": 4,
"id": "period",
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}
],
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"ast_class": "Load"
},
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"end_lineno": 4,
"id": "individu",
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},
"keywords": [],
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}
},
{
"ast_class": "Return",
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"value": {
"ast_class": "BinOp",
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"left": {
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"ctx": {
"ast_class": "Load"
},
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"end_lineno": 5,
"id": "prime_exceptionnelle_pouvoir_achat",
"lineno": 5
},
"lineno": 5,
"op": {
"ast_class": "Sub"
},
"right": {
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"ctx": {
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},
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"id": "prime_exceptionnelle_pouvoir_achat_exoneree",
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}
}
}
],
"col_offset": 0,
"decorator_list": [],
"end_col_offset": 91,
"end_lineno": 5,
"lineno": 1,
"name": "formula_2019_01_01"
},
"file_path": "openfisca_france/model/revenus/activite/salarie.py",
"source_code": "def formula_2019_01_01(individu, period, parameters):\n prime_exceptionnelle_pouvoir_achat = individu('prime_exceptionnelle_pouvoir_achat', period)\n prime_exceptionnelle_pouvoir_achat_exoneree =\\\n individu('prime_exceptionnelle_pouvoir_achat_exoneree', period)\n return prime_exceptionnelle_pouvoir_achat - prime_exceptionnelle_pouvoir_achat_exoneree\n",
"start_line_number": 866,
"stop_line_number": 871,
"variables": [
"prime_exceptionnelle_pouvoir_achat",
"prime_exceptionnelle_pouvoir_achat_exoneree"
]
},
"2022-04-01": null
},
"json_type": "number",
"label": "Prime exceptionnelle de pouvoir d'achat (prime Macron), partie non exonérée",
"last_value_still_valid_on": "2022-04-01",
"name": "prime_exceptionnelle_pouvoir_achat_non_exoneree",
"reference": {
"0001-01-01": [
{
"href": "https://www.legifrance.gouv.fr/jorf/article_jo/JORFARTI000046186741",
"title": "Article 1 de la loi n° 2022-1158 du 16 août 2022 portant mesures d'urgence pour la protection du pouvoir d'achat"
}
]
},
"referring_variables": [
"primes_salaires_non_exonerees"
],
"set_input": "set_input_divide_by_period",
"short_label": "PEPA non exonérée",
"start_line_number": 858,
"stop_line_number": 871,
"value_type": "float"
}