@openfisca/france-json

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"stagiaire", "lineno": 8 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 31, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 8, "id": "not_", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 78, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 9, "id": "association", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 27, "end_col_offset": 69, "end_lineno": 9, "lineno": 9, "value": "entreprise_est_association_non_lucrative" }, { "ast_class": "Name", "col_offset": 71, "ctx": { "ast_class": "Load" }, "end_col_offset": 77, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 78, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 9, "id": "individu", "lineno": 9 }, "keywords": [], "lineno": 9 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 76, "end_lineno": 11, "lineno": 11, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 76, "end_lineno": 11, "left": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 56, "end_lineno": 11, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 11, "id": "credit_impot_competitivite_emploi", "lineno": 11 }, "lineno": 11, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 47, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 11, "id": "non_cumul", "lineno": 11 } }, "lineno": 11, "op": { "ast_class": "Mult" }, "right": { "args": [ { "ast_class": "Name", "col_offset": 64, "ctx": { "ast_class": "Load" }, "end_col_offset": 75, "end_lineno": 11, "id": "association", "lineno": 11 } ], "ast_class": "Call", "col_offset": 59, "end_col_offset": 76, "end_lineno": 11, "func": { "ast_class": "Name", "col_offset": 59, "ctx": { "ast_class": "Load" }, "end_col_offset": 63, "end_lineno": 11, "id": "not_", "lineno": 11 }, "keywords": [], "lineno": 11 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 76, "end_lineno": 11, "lineno": 1, "name": "formula_2013_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py", "parameters": [ "prelevements_sociaux.reductions_cotisations_sociales.cice" ], "source_code": "def formula_2013_01_01(individu, period, parameters):\n assiette_allegement = individu('assiette_allegement', period)\n jeune_entreprise_innovante = individu('jeune_entreprise_innovante', period) # noqa F841\n smic_proratise = individu('smic_proratise', period)\n stagiaire = individu('stagiaire', period)\n taux_cice = taux_exo_cice(assiette_allegement, smic_proratise, parameters(period).prelevements_sociaux.reductions_cotisations_sociales.cice)\n credit_impot_competitivite_emploi = taux_cice * assiette_allegement\n non_cumul = not_(stagiaire)\n association = individu('entreprise_est_association_non_lucrative', period)\n\n return credit_impot_competitivite_emploi * non_cumul * not_(association)\n", "start_line_number": 129, "stop_line_number": 140, "variables": [ "assiette_allegement", "entreprise_est_association_non_lucrative", "jeune_entreprise_innovante", "smic_proratise", "stagiaire" ] }, "2019-01-01": null }, "json_type": "number", "label": "Crédit d'impôt pour la compétitivité et l'emploi (CICE)", "last_review": "2019-01-01", "name": "credit_impot_competitivite_emploi", "obsolete": true, "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037992483" } ] }, "referring_variables": [ "cout_differe" ], "set_input": "set_input_divide_by_period", "start_line_number": 119, "stop_line_number": 140, "unit": "currency", "ux_name": "CICE", "value_type": "float" }