@openfisca/france-json

{ "default_value": 0, "definition_period": "year", "dtype": "float32", "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": "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 Selon la législation, le taux d'abattement appliqué dépend de l'âge du bénéficiaire lors du premier versement\n de la rente. Il y a quatre taux possibles. On suppoose que la case 1aw bénéficie du taux associé à l'âge le\n moins élevé, et ainsi de suite jusqu'à la case 1dw qui bénéficie du taux associé à l'âge le plus élevé.\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": "f1aw", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 7, "lineno": 7, "value": "f1aw" }, { "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": "f1bw", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 8, "lineno": 8, "value": "f1bw" }, { "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": 39, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 9, "id": "f1cw", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 9, "lineno": 9, "value": "f1cw" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 9, "id": "foyer_fiscal", "lineno": 9 }, "keywords": [], "lineno": 9 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 10, "id": "f1dw", "lineno": 10 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 10, "lineno": 10, "value": "f1dw" }, { "ast_class": "Name", 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"Attribute", "attr": "calcul_revenus_imposables", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 72, "end_lineno": 11, "lineno": 11, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 46, "end_lineno": 11, "lineno": 11, "value": { "args": [ { "ast_class": "Name", "col_offset": 26, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 11, "id": "period", "lineno": 11 } ], "ast_class": "Call", "col_offset": 15, "end_col_offset": 33, "end_lineno": 11, "func": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 11, "id": "parameters", "lineno": 11 }, "keywords": [], "lineno": 11 } } } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 9, "end_lineno": 18, "lineno": 13, "value": { "args": [ { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 31, "end_lineno": 17, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 31, "end_lineno": 16, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 31, "end_lineno": 15, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 31, "end_lineno": 14, "left": { "ast_class": "UnaryOp", "col_offset": 8, "end_col_offset": 24, "end_lineno": 14, "lineno": 14, "op": { "ast_class": "UAdd" }, "operand": { "ast_class": "Attribute", "attr": "taux1", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 14, "lineno": 14, "value": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 14, "id": "abatviag", "lineno": 14 } } }, "lineno": 14, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 14, "id": "f1aw", "lineno": 14 } }, "lineno": 14, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 10, "end_col_offset": 31, "end_lineno": 15, "left": { "ast_class": "Attribute", "attr": "taux2", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 15, "lineno": 15, "value": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 15, "id": "abatviag", "lineno": 15 } }, "lineno": 15, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 15, "id": "f1bw", "lineno": 15 } } }, "lineno": 14, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 10, "end_col_offset": 31, "end_lineno": 16, "left": { "ast_class": "Attribute", "attr": "taux3", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 16, "lineno": 16, "value": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 16, "id": "abatviag", "lineno": 16 } }, "lineno": 16, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 16, "id": "f1cw", "lineno": 16 } } }, "lineno": 14, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 10, "end_col_offset": 31, "end_lineno": 17, "left": { "ast_class": "Attribute", "attr": "taux4", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 17, "lineno": 17, "value": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 17, "id": "abatviag", "lineno": 17 } }, "lineno": 17, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 17, "id": "f1dw", "lineno": 17 } } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 9, "end_lineno": 18, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 13, "id": "round_", "lineno": 13 }, "keywords": [], "lineno": 13 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 18, "lineno": 1, "name": "formula" }, "documentation": "\nSelon la législation, le taux d'abattement appliqué dépend de l'âge du bénéficiaire lors du premier versement\nde la rente. Il y a quatre taux possibles. On suppoose que la case 1aw bénéficie du taux associé à l'âge le\nmoins élevé, et ainsi de suite jusqu'à la case 1dw qui bénéficie du taux associé à l'âge le plus élevé.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.tspr.abatviag.taux1", "impot_revenu.calcul_revenus_imposables.tspr.abatviag.taux2", "impot_revenu.calcul_revenus_imposables.tspr.abatviag.taux3", "impot_revenu.calcul_revenus_imposables.tspr.abatviag.taux4" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n '''\n Selon la législation, le taux d'abattement appliqué dépend de l'âge du bénéficiaire lors du premier versement\n de la rente. Il y a quatre taux possibles. On suppoose que la case 1aw bénéficie du taux associé à l'âge le\n moins élevé, et ainsi de suite jusqu'à la case 1dw qui bénéficie du taux associé à l'âge le plus élevé.\n '''\n f1aw = foyer_fiscal('f1aw', period)\n f1bw = foyer_fiscal('f1bw', period)\n f1cw = foyer_fiscal('f1cw', period)\n f1dw = foyer_fiscal('f1dw', period)\n abatviag = parameters(period).impot_revenu.calcul_revenus_imposables.tspr.abatviag\n\n return round_(\n + abatviag.taux1 * f1aw\n + abatviag.taux2 * f1bw\n + abatviag.taux3 * f1cw\n + abatviag.taux4 * f1dw\n )\n", "start_line_number": 529, "stop_line_number": 547, "variables": [ "f1aw", "f1bw", "f1cw", "f1dw" ] } }, "json_type": "number", "label": "Rentes viagères après abattements", "name": "rente_viagere_titre_onereux_net", "reference": { "0001-01-01": [ { "href": "http://www.lafinancepourtous.fr/Vie-professionnelle-et-retraite/Retraite/Epargne-retraite/La-rente-viagere/La-fiscalite-de-la-rente-viagere" } ] }, "referring_variables": [ "aide_logement_base_revenus_fiscaux", "assiette_csg_revenus_capital", "rev_coll", "revenus_et_produits_plafonnement_isf_ifi", "revenus_nets_du_capital", "traitements_salaires_pensions_rentes" ], "start_line_number": 522, "stop_line_number": 547, "unit": "currency", "value_type": "float" }