@openfisca/france-json

{ "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/la-base-de-calcul/assiette-csg-crds.html", "note": "La CSG est un impôt destiné à participer au financement de la protection sociale. Cette part de la CSG est prise sur les salaires. Elle est déductible du revenu imposable.", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/activite.py", "formulas": { "0001-01-01": { "ast": { "args": { "args": [ { "arg": "individu", "ast_class": "arg", "col_offset": 12, "end_col_offset": 20, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 22, "end_col_offset": 28, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 30, "end_col_offset": 40, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 67, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 24, "end_lineno": 2, "id": 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"assiette_csg_non_abattue" }, { "ast_class": "Name", "col_offset": 68, "ctx": { "ast_class": "Load" }, "end_col_offset": 74, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 31, "end_col_offset": 75, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 3, "id": "individu", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 75, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 28, "end_lineno": 4, "id": "plafond_securite_sociale", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 40, "end_col_offset": 66, "end_lineno": 4, "lineno": 4, "value": "plafond_securite_sociale" }, { "ast_class": "Name", "col_offset": 68, "ctx": { "ast_class": "Load" }, "end_col_offset": 74, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 31, "end_col_offset": 75, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 4, "id": "individu", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 76, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 6, "id": "csg", "lineno": 6 } ], "value": { "ast_class": "Attribute", "attr": "csg", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 76, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Attribute", "attr": "contributions_sociales", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 72, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Attribute", "attr": "prelevements_sociaux", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 49, 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{ "arg": "base_avec_abattement", "ast_class": "keyword", "col_offset": 8, "end_col_offset": 51, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 51, "end_lineno": 8, "id": "assiette_csg_abattue", "lineno": 8 } }, { "arg": "base_sans_abattement", "ast_class": "keyword", "col_offset": 8, "end_col_offset": 55, "end_lineno": 9, "lineno": 9, "value": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 55, "end_lineno": 9, "id": "assiette_csg_non_abattue", "lineno": 9 } }, { "arg": "law_node", "ast_class": "keyword", "col_offset": 8, "end_col_offset": 42, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Attribute", "attr": "deductible", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Attribute", "attr": "activite", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 10, "id": "csg", "lineno": 10 } } } }, { "arg": "plafond_securite_sociale", "ast_class": "keyword", "col_offset": 8, "end_col_offset": 59, "end_lineno": 11, "lineno": 11, "value": { "ast_class": "Name", "col_offset": 35, "ctx": { "ast_class": "Load" }, "end_col_offset": 59, "end_lineno": 11, "id": "plafond_securite_sociale", "lineno": 11 } } ], "lineno": 7 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 22, "end_lineno": 13, "lineno": 13, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 13, "id": "montant_csg", "lineno": 13 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 22, "end_lineno": 13, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/activite.py", "parameters": [ "prelevements_sociaux.contributions_sociales.csg.activite.deductible" ], "source_code": "def formula(individu, period, parameters):\n assiette_csg_abattue = individu('assiette_csg_abattue', period)\n assiette_csg_non_abattue = individu('assiette_csg_non_abattue', period)\n plafond_securite_sociale = individu('plafond_securite_sociale', period)\n\n csg = parameters(period).prelevements_sociaux.contributions_sociales.csg\n montant_csg = montant_csg_crds(\n base_avec_abattement = assiette_csg_abattue,\n base_sans_abattement = assiette_csg_non_abattue,\n law_node = csg.activite.deductible,\n plafond_securite_sociale = plafond_securite_sociale,\n )\n return montant_csg\n", "start_line_number": 82, "stop_line_number": 95, "variables": [ "assiette_csg_abattue", "assiette_csg_non_abattue", "plafond_securite_sociale" ] } }, "json_type": "number", "label": "Contribution sociale généralisée (CSG) déductible prélevée sur les salaires", "name": "csg_deductible_salaire", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006073189/LEGISCTA000006173055/#LEGIARTI000042340733" } ] }, "referring_variables": [ "bouclier_imp_gen", "csg", "revenus_travail_super_bruts_menage", "salaire_imposable" ], "set_input": "set_input_divide_by_period", "start_line_number": 73, "stop_line_number": 95, "unit": "currency", "ux_name": "CSG déductible salaires", "value_type": "float" }