@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": 5, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 5, "lineno": 2, "value": "\n Attention : Pour les années avant 2013, cette formule n'est pas entièrement correcte car le taux de la CSG n'était pas unique (distinction revenus du patrimoine et revenus de placement)\n et il y a aussi un problème pour les années postérieures à 2017/2018\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 87, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 32, "end_lineno": 6, "id": "assiette_csg_revenus_capital", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 48, "end_col_offset": 78, "end_lineno": 6, "lineno": 6, "value": "assiette_csg_revenus_capital" }, { "ast_class": "Name", "col_offset": 80, "ctx": { "ast_class": "Load" }, "end_col_offset": 86, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 35, "end_col_offset": 87, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 35, "ctx": { "ast_class": "Load" }, "end_col_offset": 47, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 70, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 7, "id": "csg", "lineno": 7 } ], "value": { "ast_class": "Attribute", "attr": "csg", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 70, "end_lineno": 7, "lineno": 7, "value": { "ast_class": "Attribute", "attr": "prelevements_sociaux", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 66, "end_lineno": 7, "lineno": 7, "value": { "ast_class": "Attribute", "attr": "taxation_capital", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 45, "end_lineno": 7, "lineno": 7, "value": { "args": [ { "ast_class": "Name", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 28, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 7, "id": "parameters", "lineno": 7 }, "keywords": [], "lineno": 7 } } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 80, "end_lineno": 12, "lineno": 12, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 80, "end_lineno": 12, "left": { "ast_class": "UnaryOp", "col_offset": 11, "end_col_offset": 40, "end_lineno": 12, "lineno": 12, "op": { "ast_class": "USub" }, "operand": { "ast_class": "Name", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 12, "id": "assiette_csg_revenus_capital", "lineno": 12 } }, "lineno": 12, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Attribute", "attr": "produits_de_placement", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 80, "end_lineno": 12, "lineno": 12, "value": { "ast_class": "Attribute", "attr": "taux_global", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 58, "end_lineno": 12, "lineno": 12, "value": { "ast_class": "Name", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 46, "end_lineno": 12, "id": "csg", "lineno": 12 } } } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 80, "end_lineno": 12, "lineno": 1, "name": "formula" }, "documentation": "\nAttention : Pour les années avant 2013, cette formule n'est pas entièrement correcte car le taux de la CSG n'était pas unique (distinction revenus du patrimoine et revenus de placement)\net il y a aussi un problème pour les années postérieures à 2017/2018\n", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "parameters": [ "taxation_capital.prelevements_sociaux.csg.taux_global.produits_de_placement" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n '''\n Attention : Pour les années avant 2013, cette formule n'est pas entièrement correcte car le taux de la CSG n'était pas unique (distinction revenus du patrimoine et revenus de placement)\n et il y a aussi un problème pour les années postérieures à 2017/2018\n '''\n assiette_csg_revenus_capital = foyer_fiscal('assiette_csg_revenus_capital', period)\n csg = parameters(period).taxation_capital.prelevements_sociaux.csg\n\n # Pour les revenus du patrimoine, le changement de CSG se fait à partir des revenus de 2017,\n # mais le taux de CSG déductible se fait à partir des revenus 2018. Pour les revenus de placement le timing est différent,\n # et reste à être pris en compte ici : cf. II.B de l'art. 67 de loi 2017-1837 et 3° et 4° du V.A de l'art. 8 de loi 2017-1836\n return -assiette_csg_revenus_capital * csg.taux_global.produits_de_placement\n", "start_line_number": 328, "stop_line_number": 340, "variables": [ "assiette_csg_revenus_capital" ] } }, "json_type": "number", "label": "CSG sur les revenus du capital", "name": "csg_revenus_capital", "referring_variables": [ "csg", "prelevements_sociaux_revenus_capital" ], "start_line_number": 322, "stop_line_number": 340, "unit": "currency", "value_type": "float" }