@openfisca/france-json

{ "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.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": "Assign", "col_offset": 4, "end_col_offset": 41, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 9, "end_lineno": 2, "id": "nbptr", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 32, "end_lineno": 2, "lineno": 2, "value": "nbptr" }, { "ast_class": "Name", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 12, "end_col_offset": 41, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 37, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 3, "id": "rni", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 23, "end_col_offset": 28, "end_lineno": 3, "lineno": 3, "value": "rni" }, { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 37, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 73, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 4, "id": "bareme", "lineno": 4 } ], "value": { "ast_class": "Attribute", "attr": "bareme", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 73, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Attribute", "attr": "bareme_ir_depuis_1945", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 66, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 4, "lineno": 4, "value": { "args": [ { "ast_class": "Name", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 31, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 4, "id": "parameters", "lineno": 4 }, "keywords": [], "lineno": 4 } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 114, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 34, "end_lineno": 6, "id": "maries_ou_pacses_ou_jeune_veuf", "lineno": 6 } ], "value": { "ast_class": "BinOp", "col_offset": 37, "end_col_offset": 114, "end_lineno": 6, "left": { "args": [ { "ast_class": "Constant", "col_offset": 50, "end_col_offset": 68, "end_lineno": 6, "lineno": 6, "value": "maries_ou_pacses" }, { "ast_class": "Name", "col_offset": 70, "ctx": { "ast_class": "Load" }, "end_col_offset": 76, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 37, "end_col_offset": 77, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 49, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 }, "lineno": 6, "op": { "ast_class": "BitOr" }, "right": { "args": [ { "ast_class": "Constant", "col_offset": 93, "end_col_offset": 105, "end_lineno": 6, "lineno": 6, "value": "jeune_veuf" }, { "ast_class": "Name", "col_offset": 107, "ctx": { "ast_class": "Load" }, "end_col_offset": 113, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 80, "end_col_offset": 114, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 80, "ctx": { "ast_class": "Load" }, "end_col_offset": 92, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 73, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 34, "end_lineno": 7, "id": "celibataire_ou_divorce_ou_veuf", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 42, "ctx": { "ast_class": "Load" }, "end_col_offset": 72, "end_lineno": 7, "id": "maries_ou_pacses_ou_jeune_veuf", "lineno": 7 } ], "ast_class": "Call", "col_offset": 37, "end_col_offset": 73, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 41, "end_lineno": 7, "id": "not_", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 90, "end_lineno": 13, "lineno": 13, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 19, "end_lineno": 13, "id": "plafonnement_qf", "lineno": 13 } ], "value": { "ast_class": "Compare", "col_offset": 22, "comparators": [ { "args": [ { "ast_class": "Constant", "col_offset": 72, "end_col_offset": 81, "end_lineno": 13, "lineno": 13, "value": "ir_brut" }, { "ast_class": "Name", "col_offset": 83, "ctx": { "ast_class": "Load" }, "end_col_offset": 89, "end_lineno": 13, "id": "period", "lineno": 13 } ], "ast_class": "Call", "col_offset": 59, "end_col_offset": 90, "end_lineno": 13, "func": { "ast_class": "Name", "col_offset": 59, "ctx": { "ast_class": "Load" }, "end_col_offset": 71, "end_lineno": 13, "id": "foyer_fiscal", "lineno": 13 }, "keywords": [], "lineno": 13 } ], "end_col_offset": 90, "end_lineno": 13, "left": { "args": [ { "ast_class": "Constant", "col_offset": 35, "end_col_offset": 47, "end_lineno": 13, "lineno": 13, "value": "ir_plaf_qf" }, { "ast_class": "Name", "col_offset": 49, "ctx": { "ast_class": "Load" }, "end_col_offset": 55, "end_lineno": 13, "id": "period", "lineno": 13 } ], "ast_class": "Call", "col_offset": 22, "end_col_offset": 56, "end_lineno": 13, "func": { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 13, "id": "foyer_fiscal", "lineno": 13 }, "keywords": [], "lineno": 13 }, "lineno": 13, "ops": [ { "ast_class": "Gt" } ] } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 9, "end_lineno": 18, "lineno": 14, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 16, "end_lineno": 14, "id": "nbptr_retenu", "lineno": 14 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 15, "id": "plafonnement_qf", "lineno": 15 }, { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 83, "end_lineno": 16, "left": { "ast_class": "BinOp", "col_offset": 9, "end_col_offset": 43, "end_lineno": 16, "left": { "ast_class": "Name", "col_offset": 9, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 16, "id": "celibataire_ou_divorce_ou_veuf", "lineno": 16 }, "lineno": 16, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Constant", "col_offset": 42, "end_col_offset": 43, "end_lineno": 16, "lineno": 16, "value": 1 } }, "lineno": 16, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 48, "end_col_offset": 82, "end_lineno": 16, "left": { "ast_class": "Name", "col_offset": 48, "ctx": { "ast_class": "Load" }, "end_col_offset": 78, "end_lineno": 16, "id": "maries_ou_pacses_ou_jeune_veuf", "lineno": 16 }, "lineno": 16, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Constant", "col_offset": 81, "end_col_offset": 82, "end_lineno": 16, "lineno": 16, "value": 2 } } }, { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 13, "end_lineno": 17, "id": "nbptr", "lineno": 17 } ], "ast_class": "Call", "col_offset": 19, "end_col_offset": 9, "end_lineno": 18, "func": { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 14, "id": "where", "lineno": 14 }, "keywords": [], "lineno": 14 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 53, "end_lineno": 20, "lineno": 20, "value": { "args": [ { "ast_class": "BinOp", "col_offset": 34, "end_col_offset": 52, "end_lineno": 20, "left": { "ast_class": "Name", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 37, "end_lineno": 20, "id": "rni", "lineno": 20 }, "lineno": 20, "op": { "ast_class": "Div" }, "right": { "ast_class": "Name", "col_offset": 40, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 20, "id": "nbptr_retenu", "lineno": 20 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 53, "end_lineno": 20, "func": { "ast_class": "Attribute", "attr": "bracket_indices", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 33, "end_lineno": 20, "lineno": 20, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 20, "id": "bareme", "lineno": 20 } }, "keywords": [], "lineno": 20 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 53, "end_lineno": 20, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.bareme_ir_depuis_1945.bareme" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n nbptr = foyer_fiscal('nbptr', period)\n rni = foyer_fiscal('rni', period)\n bareme = parameters(period).impot_revenu.bareme_ir_depuis_1945.bareme\n\n maries_ou_pacses_ou_jeune_veuf = foyer_fiscal('maries_ou_pacses', period) | foyer_fiscal('jeune_veuf', period)\n celibataire_ou_divorce_ou_veuf = not_(maries_ou_pacses_ou_jeune_veuf)\n\n # Si le plafonnement des effets du quotient familial s'applique,\n # alors le nombre de parts retenu pour le calcul de l'IR (« nbptr_retenu »)\n # est égal à 1 (contribuables célibataires, divorcés ou veufs) ou 2 (contribuables mariés ou pacsés)\n # sinon le nombre de parts retenu pour le calcul de l'IR est le nombre de parts de droit commun (« nbptr »)\n plafonnement_qf = foyer_fiscal('ir_plaf_qf', period) > foyer_fiscal('ir_brut', period)\n nbptr_retenu = where(\n plafonnement_qf,\n (celibataire_ou_divorce_ou_veuf * 1) + (maries_ou_pacses_ou_jeune_veuf * 2),\n nbptr\n )\n\n return bareme.bracket_indices(rni / nbptr_retenu)\n", "start_line_number": 1128, "stop_line_number": 1148, "variables": [ "ir_brut", "ir_plaf_qf", "jeune_veuf", "maries_ou_pacses", "nbptr", "rni" ] } }, "json_type": "integer", "label": "Tranche du barème appliquée", "name": "ir_tranche", "reference": { "0001-01-01": [ { "href": "https://impots.dispofi.fr/bareme-impot/calcul-impot-par-tranche" } ] }, "referring_variables": [ "contrat_engagement_jeune_eligibilite_ressources", "contrat_engagement_jeune_montant", "ir_taux_marginal" ], "start_line_number": 1121, "stop_line_number": 1148, "value_type": "int" }