@openfisca/france-json
Version:
JSON & YAML data extracted from OpenFisca-France source code (parameters, variables, etc)
2,224 lines • 75 kB
JSON
{
"default_value": 0,
"definition_period": "year",
"dtype": "float32",
"entity": "foyer_fiscal",
"file_path": "openfisca_france/model/prelevements_obligatoires/isf.py",
"formulas": {
"0001-01-01": {
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"value": "\n Voir le formulaire 2041-ISF-FCP\n https://www.impots.gouv.fr/portail/formulaire/2041-isf-fcp/fiche-de-calcul-du-plafonnement-isf\n Points à améliorer : revenus de l'étranger et revenus exonérés\n "
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"ast_class": "Load"
},
"end_col_offset": 43,
"end_lineno": 48,
"id": "assurance_vie_ps_exoneree_irpp_pl",
"lineno": 48
}
},
"lineno": 36,
"op": {
"ast_class": "Add"
},
"right": {
"ast_class": "Name",
"col_offset": 10,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 39,
"end_lineno": 49,
"id": "interets_pel_moins_12_ans_cel",
"lineno": 49
}
},
"lineno": 36,
"op": {
"ast_class": "Add"
},
"right": {
"ast_class": "Name",
"col_offset": 10,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 27,
"end_lineno": 50,
"id": "interets_livret_a",
"lineno": 50
}
}
],
"ast_class": "Call",
"col_offset": 14,
"end_col_offset": 9,
"end_lineno": 51,
"func": {
"ast_class": "Name",
"col_offset": 14,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 18,
"end_lineno": 34,
"id": "max_",
"lineno": 34
},
"keywords": [],
"lineno": 34
}
},
{
"ast_class": "Return",
"col_offset": 4,
"end_col_offset": 18,
"end_lineno": 53,
"lineno": 53,
"value": {
"ast_class": "Name",
"col_offset": 11,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 18,
"end_lineno": 53,
"id": "montant",
"lineno": 53
}
}
],
"col_offset": 0,
"decorator_list": [],
"end_col_offset": 18,
"end_lineno": 53,
"lineno": 1,
"name": "formula"
},
"documentation": "\nVoir le formulaire 2041-ISF-FCP\nhttps://www.impots.gouv.fr/portail/formulaire/2041-isf-fcp/fiche-de-calcul-du-plafonnement-isf\nPoints à améliorer : revenus de l'étranger et revenus exonérés\n",
"file_path": "openfisca_france/model/prelevements_obligatoires/isf.py",
"parameters": [
"marche_travail.epargne.livret_a.taux"
],
"source_code": "def formula(foyer_fiscal, period, parameters):\n '''\n Voir le formulaire 2041-ISF-FCP\n https://www.impots.gouv.fr/portail/formulaire/2041-isf-fcp/fiche-de-calcul-du-plafonnement-isf\n Points à améliorer : revenus de l'étranger et revenus exonérés\n '''\n salcho_imp_i = foyer_fiscal.members('revenu_assimile_salaire_apres_abattements', period)\n pen_net_i = foyer_fiscal.members('revenu_assimile_pension_apres_abattements', period)\n rente_viagere_titre_onereux_net = foyer_fiscal('rente_viagere_titre_onereux_net', period)\n revenu_categoriel_foncier = foyer_fiscal('revenu_categoriel_foncier', period)\n ric_i = foyer_fiscal.members('ric', period)\n rag_i = foyer_fiscal.members('rag', period)\n rpns_exon_i = foyer_fiscal.members('rpns_exon', period)\n rpns_pvct_i = foyer_fiscal.members('rpns_pvct', period)\n revenus_capitaux_prelevement_bareme = foyer_fiscal('revenus_capitaux_prelevement_bareme', period, options = [ADD]) # Supprimée à partir de 2018\n revenus_capitaux_prelevement_liberatoire = foyer_fiscal('revenus_capitaux_prelevement_liberatoire', period, options = [ADD]) # Supprimée à partir de 2018\n revenus_capitaux_prelevement_forfaitaire_unique_ir = foyer_fiscal('revenus_capitaux_prelevement_forfaitaire_unique_ir', period, options = [ADD]) # Existe à partir de 2018\n plus_values_base_large = foyer_fiscal('plus_values_base_large', period)\n assurance_vie_ps_exoneree_irpp_pl = foyer_fiscal('assurance_vie_ps_exoneree_irpp_pl', period)\n interets_pel_moins_12_ans_cel_i = foyer_fiscal.members('interets_pel_moins_12_ans_cel', period)\n livret_a_i = foyer_fiscal.members('livret_a', period.last_month)\n taux_livret_a = parameters(period).marche_travail.epargne.livret_a.taux\n interets_livret_a_i = livret_a_i * taux_livret_a\n\n revenu_assimile_pension_apres_abattements = foyer_fiscal.sum(pen_net_i)\n rag = foyer_fiscal.sum(rag_i)\n ric = foyer_fiscal.sum(ric_i)\n rpns_exon = foyer_fiscal.sum(rpns_exon_i)\n rpns_pvct = foyer_fiscal.sum(rpns_pvct_i)\n revenu_assimile_salaire_apres_abattements = foyer_fiscal.sum(salcho_imp_i)\n interets_pel_moins_12_ans_cel = foyer_fiscal.sum(interets_pel_moins_12_ans_cel_i)\n interets_livret_a = foyer_fiscal.sum(interets_livret_a_i)\n\n montant = max_(\n 0,\n revenu_assimile_salaire_apres_abattements\n + revenu_assimile_pension_apres_abattements\n + rente_viagere_titre_onereux_net\n + revenus_capitaux_prelevement_bareme\n + revenus_capitaux_prelevement_liberatoire\n + revenus_capitaux_prelevement_forfaitaire_unique_ir\n + ric\n + rag\n + rpns_exon\n + rpns_pvct\n + revenu_categoriel_foncier\n + plus_values_base_large\n + assurance_vie_ps_exoneree_irpp_pl\n + interets_pel_moins_12_ans_cel\n + interets_livret_a\n )\n\n return montant\n",
"start_line_number": 605,
"stop_line_number": 658,
"variables": [
"assurance_vie_ps_exoneree_irpp_pl",
"interets_pel_moins_12_ans_cel",
"livret_a",
"plus_values_base_large",
"rag",
"rente_viagere_titre_onereux_net",
"revenu_assimile_pension_apres_abattements",
"revenu_assimile_salaire_apres_abattements",
"revenu_categoriel_foncier",
"revenus_capitaux_prelevement_bareme",
"revenus_capitaux_prelevement_forfaitaire_unique_ir",
"revenus_capitaux_prelevement_liberatoire",
"ric",
"rpns_exon",
"rpns_pvct"
]
}
},
"json_type": "number",
"label": "Revenus et produits perçus, utilisés pour calculer le montant du plafonnement de l'ISF",
"name": "revenus_et_produits_plafonnement_isf_ifi",
"referring_variables": [
"isf_ifi_apres_plaf"
],
"start_line_number": 599,
"stop_line_number": 658,
"value_type": "float"
}