@openfisca/france-json

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Ces acomptes sont comptabilisés\n dans la feuille d'impôt comme des crédits d'impôt, mais correspondent économiquement à des montants d'impôt dus.\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 37, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 9, "id": "iai", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 23, "end_col_offset": 28, "end_lineno": 9, "lineno": 9, "value": "iai" }, { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 37, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 9, "id": "foyer_fiscal", "lineno": 9 }, "keywords": [], "lineno": 9 } }, { "ast_class": "Assign", "col_offset": 4, 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"Mult" }, "right": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 31, "id": "iai", "lineno": 31 } } } } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 33, "lineno": 1, "name": "formula" }, "documentation": "\nMontant après seuil de recouvrement (hors ppe)\nNB : ce montant l'impôt correspond à une notion administrative :\ndans certains cas, il existe des prélèvements à la source faisant\noffice d'acomptes d'impôt sur le revenu (cf. variable acomptes_ir). Ces acomptes sont comptabilisés\ndans la feuille d'impôt comme des crédits d'impôt, mais correspondent économiquement à des montants d'impôt dus.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_impot_revenu.recouvrement.min", "impot_revenu.calcul_impot_revenu.recouvrement.seuil" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n '''\n Montant après seuil de recouvrement (hors ppe)\n NB : ce montant l'impôt correspond à une notion administrative :\n dans certains cas, il existe des prélèvements à la source faisant\n office d'acomptes d'impôt sur le revenu (cf. variable acomptes_ir). Ces acomptes sont comptabilisés\n dans la feuille d'impôt comme des crédits d'impôt, mais correspondent économiquement à des montants d'impôt dus.\n '''\n iai = foyer_fiscal('iai', period)\n credits_impot = foyer_fiscal('credits_impot', period)\n acomptes_ir = foyer_fiscal('acomptes_ir', period)\n cehr = foyer_fiscal('cehr', period)\n P = parameters(period).impot_revenu.calcul_impot_revenu.recouvrement\n\n pre_result = iai - credits_impot - acomptes_ir + cehr\n\n return (\n (iai > P.seuil) * (\n (pre_result < P.min)\n * (pre_result > 0)\n * iai\n * 0\n + ((pre_result <= 0) + (pre_result >= P.min))\n * (- pre_result)\n )\n + (iai <= P.seuil) * (\n (pre_result < 0)\n * (-pre_result)\n + (pre_result >= 0)\n * 0\n * iai\n )\n )\n", "start_line_number": 2174, "stop_line_number": 2207, "variables": [ "acomptes_ir", "cehr", "credits_impot", "iai" ] } }, "json_type": "number", "label": "Impôt sur le revenu (IR) des personnes physiques après déduction des différents acomptes.", "name": "irpp", "reference": { "0001-01-01": [ { "href": "http://www.impots.gouv.fr/portal/dgi/public/particuliers.impot?pageId=part_impot_revenu&espId=1&impot=IR&sfid=50" } ] }, "referring_variables": [ "bouclier_imp_gen", "casa", "foyer_impose", "irpp_economique", "taux_moyen_imposition" ], "start_line_number": 2167, "stop_line_number": 2207, "unit": "currency", "ux_name": "IR réduit des accomptes déjà versés", "value_type": "float" }