@openfisca/france-json

{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py", "formulas": { "2002-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "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": 6, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 6, "lineno": 2, "value": "\n Pertes en capital consécutives à la souscription au capital de sociétés\n nouvelles ou de sociétés en difficulté (cases CB et DA de la déclaration\n complémentaire)\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 7, "id": "f6cb", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 7, "lineno": 7, "value": "f6cb" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 7, "id": "foyer_fiscal", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 63, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 20, "end_lineno": 8, "id": "maries_ou_pacses", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 36, "end_col_offset": 54, "end_lineno": 8, "lineno": 8, "value": "maries_ou_pacses" }, { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 23, "end_col_offset": 63, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 8, "id": "foyer_fiscal", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 127, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 9, "id": "percap", "lineno": 9 } ], "value": { "ast_class": "Attribute", "attr": "pertes_en_capital_societes_nouvelles", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 127, "end_lineno": 9, "lineno": 9, "value": { "ast_class": "Attribute", "attr": "charges_deductibles", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 90, "end_lineno": 9, "lineno": 9, "value": { "ast_class": "Attribute", "attr": "calcul_revenus_imposables", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 70, "end_lineno": 9, "lineno": 9, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 9, "lineno": 9, "value": { "args": [ { "ast_class": "Name", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 31, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 9, "id": "parameters", "lineno": 9 }, "keywords": [], "lineno": 9 } } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 59, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 10, "id": "plafond_cb", "lineno": 10 } ], "value": { "ast_class": "BinOp", "col_offset": 17, "end_col_offset": 59, "end_lineno": 10, "left": { "ast_class": "Attribute", "attr": "plafond_cb", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 10, "id": "percap", "lineno": 10 } }, "lineno": 10, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 38, "end_col_offset": 58, "end_lineno": 10, "left": { "ast_class": "Constant", "col_offset": 38, "end_col_offset": 39, "end_lineno": 10, "lineno": 10, "value": 1 }, "lineno": 10, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 42, "ctx": { "ast_class": "Load" }, "end_col_offset": 58, "end_lineno": 10, "id": "maries_ou_pacses", "lineno": 10 } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 33, "end_lineno": 11, "lineno": 11, "value": { "args": [ { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 11, "id": "f6cb", "lineno": 11 }, { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 11, "id": "plafond_cb", "lineno": 11 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 33, "end_lineno": 11, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 11, "id": "min_", "lineno": 11 }, "keywords": [], "lineno": 11 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 33, "end_lineno": 11, "lineno": 1, "name": "formula_2002_01_01" }, "documentation": "\nPertes en capital consécutives à la souscription au capital de sociétés\nnouvelles ou de sociétés en difficulté (cases CB et DA de la déclaration\ncomplémentaire)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.charges_deductibles.pertes_en_capital_societes_nouvelles.plafond_cb" ], "source_code": "def formula_2002_01_01(foyer_fiscal, period, parameters):\n '''\n Pertes en capital consécutives à la souscription au capital de sociétés\n nouvelles ou de sociétés en difficulté (cases CB et DA de la déclaration\n complémentaire)\n '''\n f6cb = foyer_fiscal('f6cb', period)\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n percap = parameters(period).impot_revenu.calcul_revenus_imposables.charges_deductibles.pertes_en_capital_societes_nouvelles\n plafond_cb = percap.plafond_cb * (1 + maries_ou_pacses)\n return min_(f6cb, plafond_cb)\n", "start_line_number": 597, "stop_line_number": 608, "variables": [ "f6cb", "maries_ou_pacses" ] }, "2003-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "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": 6, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 6, "lineno": 2, "value": "\n Pertes en capital consécutives à la souscription au capital de sociétés\n nouvelles ou de sociétés en difficulté (cases CB et DA de la déclaration\n complémentaire)\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 7, "id": "f6cb", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 7, "lineno": 7, "value": "f6cb" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 7, "id": "foyer_fiscal", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 8, "id": "f6da", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 8, "lineno": 8, "value": "f6da" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 8, "id": "foyer_fiscal", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 63, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 20, "end_lineno": 9, "id": "maries_ou_pacses", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 36, "end_col_offset": 54, "end_lineno": 9, "lineno": 9, "value": "maries_ou_pacses" }, { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 23, "end_col_offset": 63, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 9, "id": "foyer_fiscal", "lineno": 9 }, "keywords": [], "lineno": 9 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 127, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 10, "id": "percap", "lineno": 10 } ], "value": { "ast_class": "Attribute", "attr": "pertes_en_capital_societes_nouvelles", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 127, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Attribute", "attr": "charges_deductibles", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 90, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Attribute", "attr": "calcul_revenus_imposables", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 70, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 10, "lineno": 10, "value": { "args": [ { "ast_class": "Name", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 10, "id": "period", "lineno": 10 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 31, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 10, "id": "parameters", "lineno": 10 }, "keywords": [], "lineno": 10 } } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 59, "end_lineno": 11, "lineno": 11, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 11, "id": "plafond_cb", "lineno": 11 } ], "value": { "ast_class": "BinOp", "col_offset": 17, "end_col_offset": 59, "end_lineno": 11, "left": { "ast_class": "Attribute", "attr": "plafond_cb", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 11, "lineno": 11, "value": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 11, "id": "percap", "lineno": 11 } }, "lineno": 11, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 38, "end_col_offset": 58, "end_lineno": 11, "left": { "ast_class": "Constant", "col_offset": 38, "end_col_offset": 39, "end_lineno": 11, "lineno": 11, "value": 1 }, "lineno": 11, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 42, "ctx": { "ast_class": "Load" }, "end_col_offset": 58, "end_lineno": 11, "id": "maries_ou_pacses", "lineno": 11 } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 59, "end_lineno": 12, "lineno": 12, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 12, "id": "plafond_da", "lineno": 12 } ], "value": { "ast_class": "BinOp", "col_offset": 17, "end_col_offset": 59, "end_lineno": 12, "left": { "ast_class": "Attribute", "attr": "plafond_da", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 12, "lineno": 12, "value": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 12, "id": "percap", "lineno": 12 } }, "lineno": 12, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 38, "end_col_offset": 58, "end_lineno": 12, "left": { "ast_class": "Constant", "col_offset": 38, "end_col_offset": 39, "end_lineno": 12, "lineno": 12, "value": 1 }, "lineno": 12, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 42, "ctx": { "ast_class": "Load" }, "end_col_offset": 58, "end_lineno": 12, "id": "maries_ou_pacses", "lineno": 12 } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 76, "end_lineno": 13, "lineno": 13, "value": { "args": [ { "ast_class": "BinOp", "col_offset": 16, "end_col_offset": 63, "end_lineno": 13, "left": { "args": [ { "ast_class": "Name", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 13, "id": "f6cb", "lineno": 13 }, { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 37, "end_lineno": 13, "id": "plafond_cb", "lineno": 13 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 38, "end_lineno": 13, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 13, "id": "min_", "lineno": 13 }, "keywords": [], "lineno": 13 }, "lineno": 13, "op": { "ast_class": "Add" }, "right": { "args": [ { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 13, "id": "f6da", "lineno": 13 }, { "ast_class": "Name", "col_offset": 52, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 13, "id": "plafond_da", "lineno": 13 } ], "ast_class": "Call", "col_offset": 41, "end_col_offset": 63, "end_lineno": 13, "func": { "ast_class": "Name", "col_offset": 41, "ctx": { "ast_class": "Load" }, "end_col_offset": 45, "end_lineno": 13, "id": "min_", "lineno": 13 }, "keywords": [], "lineno": 13 } }, { "ast_class": "Name", "col_offset": 65, "ctx": { "ast_class": "Load" }, "end_col_offset": 75, "end_lineno": 13, "id": "plafond_da", "lineno": 13 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 76, "end_lineno": 13, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 13, "id": "min_", "lineno": 13 }, "keywords": [], "lineno": 13 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 76, "end_lineno": 13, "lineno": 1, "name": "formula_2003_01_01" }, "documentation": "\nPertes en capital consécutives à la souscription au capital de sociétés\nnouvelles ou de sociétés en difficulté (cases CB et DA de la déclaration\ncomplémentaire)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.charges_deductibles.pertes_en_capital_societes_nouvelles.plafond_cb", "impot_revenu.calcul_revenus_imposables.charges_deductibles.pertes_en_capital_societes_nouvelles.plafond_da" ], "source_code": "def formula_2003_01_01(foyer_fiscal, period, parameters):\n '''\n Pertes en capital consécutives à la souscription au capital de sociétés\n nouvelles ou de sociétés en difficulté (cases CB et DA de la déclaration\n complémentaire)\n '''\n f6cb = foyer_fiscal('f6cb', period)\n f6da = foyer_fiscal('f6da', period)\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n percap = parameters(period).impot_revenu.calcul_revenus_imposables.charges_deductibles.pertes_en_capital_societes_nouvelles\n plafond_cb = percap.plafond_cb * (1 + maries_ou_pacses)\n plafond_da = percap.plafond_da * (1 + maries_ou_pacses)\n return min_(min_(f6cb, plafond_cb) + min_(f6da, plafond_da), plafond_da)\n", "start_line_number": 609, "stop_line_number": 622, "variables": [ "f6cb", "f6da", "maries_ou_pacses" ] }, "2007-01-01": null }, "json_type": "number", "label": "Pertes en capital consécutives à la souscription au capital de sociétés nouvelles ou de sociétés en difficulté", "last_review": "2007-01-01", "name": "pertes_capital_societes_nouvelles", "referring_variables": [ "cd1" ], "start_line_number": 590, "stop_line_number": 622, "value_type": "float" }