@openfisca/france-json

{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "formulas": { "0001-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 12, "end_col_offset": 24, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 26, "end_col_offset": 32, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 34, "end_col_offset": 44, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 7, "end_lineno": 16, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 16, "lineno": 2, "value": "\n Hypothèses dérrière ce calcul :\n (1) On ne distingue pas la CSG sur les revenus du patrimoine (art. L136-6 du CSS)\n de celle sur les revenus de placement (art. L136-6 du CSS)\n ATTENTION : Les taux de la CSG et de l'ensemble des prélèvements sociaux sont identiques pour\n ces deux types de revenu depuis 2013 seulement, la formule devrait donc être corrigée pour les années avant 2013.\n (2) Le timing de la soumission des intérêts des PEL et CEL aux prélèvements sociaux\n est complexe. Cette soumission peut se faire annuellement, ou en cumulé, et ce\n en fonction de différents paramètres. Mais on ne prend pas en compte cette fonctionnalité.\n NB : catégorie(s) de revenu non encore incluse(s) dans cette assiette : épargne salariale\n Note à partir de 2018 : du fait du PFU, la base des revenus du capital au titre de l'impôt sur le revenu se rapproche de la base au titre des prélèvements sociaux,\n d'où le fait qu'on utilise cette variable. En revanche, concernant les prêts participatifs, le montant au titre de l'impôt sur le revenu\n forfaitaire est le montant net des pertes, alors que celui soumis au titre des prélèvements sociaux est le montant brut. Cependant,\n la case 2TT contient le montant des intérêts de ces prêts après déduction de ces pertes. 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L136-6 du CSS)\n de celle sur les revenus de placement (art. L136-6 du CSS)\n ATTENTION : Les taux de la CSG et de l'ensemble des prélèvements sociaux sont identiques pour\n ces deux types de revenu depuis 2013 seulement, la formule devrait donc être corrigée pour les années avant 2013.\n (2) Le timing de la soumission des intérêts des PEL et CEL aux prélèvements sociaux\n est complexe. Cette soumission peut se faire annuellement, ou en cumulé, et ce\n en fonction de différents paramètres. Mais on ne prend pas en compte cette fonctionnalité.\nNB : catégorie(s) de revenu non encore incluse(s) dans cette assiette : épargne salariale\nNote à partir de 2018 : du fait du PFU, la base des revenus du capital au titre de l'impôt sur le revenu se rapproche de la base au titre des prélèvements sociaux,\n d'où le fait qu'on utilise cette variable. En revanche, concernant les prêts participatifs, le montant au titre de l'impôt sur le revenu\n forfaitaire est le montant net des pertes, alors que celui soumis au titre des prélèvements sociaux est le montant brut. Cependant,\n la case 2TT contient le montant des intérêts de ces prêts après déduction de ces pertes. Donc, on est contraint de prendre un montant net.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "source_code": "def formula(foyer_fiscal, period, parameters):\n '''\n Hypothèses dérrière ce calcul :\n (1) On ne distingue pas la CSG sur les revenus du patrimoine (art. L136-6 du CSS)\n de celle sur les revenus de placement (art. L136-6 du CSS)\n ATTENTION : Les taux de la CSG et de l'ensemble des prélèvements sociaux sont identiques pour\n ces deux types de revenu depuis 2013 seulement, la formule devrait donc être corrigée pour les années avant 2013.\n (2) Le timing de la soumission des intérêts des PEL et CEL aux prélèvements sociaux\n est complexe. Cette soumission peut se faire annuellement, ou en cumulé, et ce\n en fonction de différents paramètres. Mais on ne prend pas en compte cette fonctionnalité.\n NB : catégorie(s) de revenu non encore incluse(s) dans cette assiette : épargne salariale\n Note à partir de 2018 : du fait du PFU, la base des revenus du capital au titre de l'impôt sur le revenu se rapproche de la base au titre des prélèvements sociaux,\n d'où le fait qu'on utilise cette variable. En revanche, concernant les prêts participatifs, le montant au titre de l'impôt sur le revenu\n forfaitaire est le montant net des pertes, alors que celui soumis au titre des prélèvements sociaux est le montant brut. Cependant,\n la case 2TT contient le montant des intérêts de ces prêts après déduction de ces pertes. Donc, on est contraint de prendre un montant net.\n '''\n\n # Revenus du capital présents dans la section 2 de la déclaration de revenus\n revenus_capitaux_prelevement_bareme = foyer_fiscal('revenus_capitaux_prelevement_bareme', period, options = [ADD])\n revenus_capitaux_prelevement_liberatoire = foyer_fiscal('revenus_capitaux_prelevement_liberatoire', period, options = [ADD])\n revenus_capitaux_prelevement_forfaitaire_unique_ir = foyer_fiscal('revenus_capitaux_prelevement_forfaitaire_unique_ir', period, options = [ADD])\n\n # Rentes viagères à titre onéreux\n rente_viagere_titre_onereux_net = foyer_fiscal('rente_viagere_titre_onereux_net', period)\n\n # Revenus des produits d'épargne logement\n interets_pel_moins_12_ans_cel_i = foyer_fiscal.members('interets_pel_moins_12_ans_cel', period)\n interets_pel_moins_12_ans_cel = foyer_fiscal.sum(interets_pel_moins_12_ans_cel_i)\n\n # Revenus fonciers\n rev_cat_rfon = foyer_fiscal('revenu_categoriel_foncier', period)\n\n # Plus-values\n assiette_csg_plus_values = foyer_fiscal('assiette_csg_plus_values', period)\n\n # produits d'assurance-vie exonérés d'impôt sur le revenu et de prélèvement forfaitaire libératoire (et donc non présents dans revenus_capitaux_prelevement_bareme et revenus_capitaux_prelevement_liberatoire)\n assurance_vie_ps_exoneree_irpp_pl = foyer_fiscal('assurance_vie_ps_exoneree_irpp_pl', period)\n\n # Crédits d'impôt sur valeurs étrangères déduits de la base CSG\n credits_impot_sur_valeurs_etrangeres = foyer_fiscal('credits_impot_sur_valeurs_etrangeres', period)\n\n return max_(\n revenus_capitaux_prelevement_bareme\n + revenus_capitaux_prelevement_liberatoire\n + revenus_capitaux_prelevement_forfaitaire_unique_ir\n + rente_viagere_titre_onereux_net\n + interets_pel_moins_12_ans_cel\n + rev_cat_rfon\n + assiette_csg_plus_values\n + assurance_vie_ps_exoneree_irpp_pl\n - credits_impot_sur_valeurs_etrangeres,\n 0\n )\n", "start_line_number": 265, "stop_line_number": 318, "variables": [ "assiette_csg_plus_values", "assurance_vie_ps_exoneree_irpp_pl", "credits_impot_sur_valeurs_etrangeres", "interets_pel_moins_12_ans_cel", "rente_viagere_titre_onereux_net", "revenu_categoriel_foncier", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir", "revenus_capitaux_prelevement_liberatoire" ] } }, "json_type": "number", "label": "Assiette des revenus du capital soumis à la CSG", "name": "assiette_csg_revenus_capital", "referring_variables": [ "crds_revenus_capital", "csg_revenus_capital", "prelevements_sociaux_revenus_capital_hors_csg_crds", "revenus_nets_du_capital" ], "start_line_number": 259, "stop_line_number": 318, "unit": "currency", "value_type": "float" }