@openfisca/france-json

{ "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/taxes_salaires_main_oeuvre.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 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 78, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 4, "id": "association", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 27, "end_col_offset": 69, "end_lineno": 4, "lineno": 4, "value": "entreprise_est_association_non_lucrative" }, { "ast_class": "Name", "col_offset": 71, "ctx": { "ast_class": "Load" }, "end_col_offset": 77, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 78, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 4, "id": "individu", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 28, "end_lineno": 6, "lineno": 6, "value": { "args": [ { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 6, "id": "association", "lineno": 6 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 28, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 6, "id": "not_", "lineno": 6 }, "keywords": [], "lineno": 6 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 28, "end_lineno": 6, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/taxes_salaires_main_oeuvre.py", "source_code": "def formula(individu, period):\n # L'association a but non lucratif ne paie pas d'IS de droit commun article 206 du Code général des impôts\n # -> pas de taxe d'apprentissage\n association = individu('entreprise_est_association_non_lucrative', period)\n\n return not_(association)\n", "start_line_number": 51, "stop_line_number": 57, "variables": [ "entreprise_est_association_non_lucrative" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Entreprise redevable de la taxe d'apprentissage", "name": "redevable_taxe_apprentissage", "reference": { "0001-01-01": [ { "href": "https://www.economie.gouv.fr/entreprises/taxe-apprentissage" } ] }, "referring_variables": [ "contribution_developpement_apprentissage", "contribution_supplementaire_apprentissage", "taxe_apprentissage" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 43, "stop_line_number": 57, "value_type": "bool" }