@openfisca/france-json

{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.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 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 30, "end_col_offset": 40, "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": 4, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 4, "lineno": 2, "value": "\n Revenus non commerciaux individuels\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 45, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 5, "id": "mbnc_exon", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 36, "end_lineno": 5, "lineno": 5, "value": "mbnc_exon" }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 45, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 5, "id": "individu", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 45, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 6, "id": "mbnc_impo", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 36, "end_lineno": 6, "lineno": 6, "value": "mbnc_impo" }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 45, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 6, "id": "individu", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 45, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 7, "id": "abnc_exon", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 36, "end_lineno": 7, "lineno": 7, "value": "abnc_exon" }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 45, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 7, "id": "individu", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 45, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 8, "id": "nbnc_exon", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 36, "end_lineno": 8, "lineno": 8, "value": "nbnc_exon" }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 45, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 8, "id": "individu", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 45, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 9, "id": "abnc_impo", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 36, "end_lineno": 9, "lineno": 9, "value": "abnc_impo" }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 45, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 9, "id": "individu", "lineno": 9 }, "keywords": [], "lineno": 9 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 45, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 10, "id": "nbnc_impo", "lineno": 10 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 36, "end_lineno": 10, "lineno": 10, "value": "nbnc_impo" }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 10, "id": "period", "lineno": 10 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 45, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 10, "id": "individu", "lineno": 10 }, "keywords": [], "lineno": 10 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 45, "end_lineno": 11, "lineno": 11, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 11, "id": "abnc_defi", "lineno": 11 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 36, "end_lineno": 11, "lineno": 11, "value": "abnc_defi" }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 11, "id": "period", "lineno": 11 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 45, "end_lineno": 11, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 11, "id": "individu", "lineno": 11 }, "keywords": [], "lineno": 11 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 45, "end_lineno": 12, "lineno": 12, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 12, "id": "nbnc_defi", "lineno": 12 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 36, "end_lineno": 12, "lineno": 12, "value": "nbnc_defi" }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 12, "id": "period", "lineno": 12 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 45, "end_lineno": 12, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 12, "id": "individu", "lineno": 12 }, "keywords": [], "lineno": 12 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 96, "end_lineno": 13, "lineno": 13, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 13, "id": "specialbnc", "lineno": 13 } ], "value": { "ast_class": "Attribute", "attr": "specialbnc", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 96, "end_lineno": 13, "lineno": 13, "value": { "ast_class": "Attribute", "attr": "micro", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 85, "end_lineno": 13, "lineno": 13, "value": { "ast_class": "Attribute", "attr": "rpns", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 79, "end_lineno": 13, "lineno": 13, "value": { "ast_class": "Attribute", "attr": "calcul_revenus_imposables", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 74, "end_lineno": 13, "lineno": 13, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 48, "end_lineno": 13, "lineno": 13, "value": { "args": [ { "ast_class": "Name", "col_offset": 28, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 13, "id": "period", "lineno": 13 } ], "ast_class": "Call", "col_offset": 17, "end_col_offset": 35, "end_lineno": 13, "func": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 13, "id": "parameters", "lineno": 13 }, "keywords": [], "lineno": 13 } } } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 9, "end_lineno": 20, "lineno": 15, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 15, "id": "zbnc", "lineno": 15 } ], "value": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 31, "end_lineno": 19, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 19, "end_lineno": 19, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 31, "end_lineno": 18, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 19, "end_lineno": 18, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 31, "end_lineno": 17, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 19, "end_lineno": 17, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 29, "end_lineno": 16, "left": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 16, "id": "mbnc_exon", "lineno": 16 }, "lineno": 16, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 29, "end_lineno": 16, "id": "mbnc_impo", "lineno": 16 } }, "lineno": 16, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 17, "id": "abnc_exon", "lineno": 17 } }, "lineno": 16, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 17, "id": "nbnc_exon", "lineno": 17 } }, "lineno": 16, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 18, "id": "abnc_impo", "lineno": 18 } }, "lineno": 16, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 18, "id": "nbnc_impo", "lineno": 18 } }, "lineno": 16, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 19, "id": "abnc_defi", "lineno": 19 } }, "lineno": 16, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 19, "id": "nbnc_defi", "lineno": 19 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 9, "end_lineno": 28, "lineno": 22, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 22, "id": "cbnc", "lineno": 22 } ], "value": { "args": [ { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 29, "end_lineno": 23, "left": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 23, "id": "mbnc_exon", "lineno": 23 }, "lineno": 23, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 29, "end_lineno": 23, "id": "mbnc_impo", "lineno": 23 } }, { "args": [ { "ast_class": "Attribute", "attr": "min", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 25, "lineno": 25, "value": { "ast_class": "Attribute", "attr": "services", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 25, "lineno": 25, "value": { "ast_class": "Name", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 25, "id": "specialbnc", "lineno": 25 } } }, { "args": [ { "ast_class": "BinOp", "col_offset": 19, "end_col_offset": 60, "end_lineno": 26, "left": { "ast_class": "BinOp", "col_offset": 20, "end_col_offset": 41, "end_lineno": 26, "left": { "ast_class": "Name", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 29, "end_lineno": 26, "id": "mbnc_exon", "lineno": 26 }, "lineno": 26, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 41, "end_lineno": 26, "id": "mbnc_impo", "lineno": 26 } }, "lineno": 26, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Attribute", "attr": "taux", "col_offset": 45, "ctx": { "ast_class": "Load" }, "end_col_offset": 60, "end_lineno": 26, "lineno": 26, "value": { "ast_class": "Name", "col_offset": 45, "ctx": { "ast_class": "Load" }, "end_col_offset": 55, "end_lineno": 26, "id": "specialbnc", "lineno": 26 } } } ], "ast_class": "Call", "col_offset": 12, "end_col_offset": 61, "end_lineno": 26, "func": { "ast_class": "Name", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 26, "id": "round_", "lineno": 26 }, "keywords": [], "lineno": 26 } ], "ast_class": "Call", "col_offset": 8, "end_col_offset": 13, "end_lineno": 27, "func": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 12, "end_lineno": 24, "id": "max_", "lineno": 24 }, "keywords": [], "lineno": 24 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 9, "end_lineno": 28, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 22, "id": "min_", "lineno": 22 }, "keywords": [], "lineno": 22 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 22, "end_lineno": 30, "lineno": 30, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 22, "end_lineno": 30, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 30, "id": "zbnc", "lineno": 30 }, "lineno": 30, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 30, "id": "cbnc", "lineno": 30 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 22, "end_lineno": 30, "lineno": 1, "name": "formula" }, "documentation": "\nRevenus non commerciaux individuels\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.services.min", "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.taux" ], "source_code": "def formula(individu, period, parameters):\n '''\n Revenus non commerciaux individuels\n '''\n mbnc_exon = individu('mbnc_exon', period)\n mbnc_impo = individu('mbnc_impo', period)\n abnc_exon = individu('abnc_exon', period)\n nbnc_exon = individu('nbnc_exon', period)\n abnc_impo = individu('abnc_impo', period)\n nbnc_impo = individu('nbnc_impo', period)\n abnc_defi = individu('abnc_defi', period)\n nbnc_defi = individu('nbnc_defi', period)\n specialbnc = parameters(period).impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc\n\n zbnc = (\n mbnc_exon + mbnc_impo\n + abnc_exon + nbnc_exon\n + abnc_impo + nbnc_impo\n - abnc_defi - nbnc_defi\n )\n\n cbnc = min_(\n mbnc_exon + mbnc_impo,\n max_(\n specialbnc.services.min,\n round_((mbnc_exon + mbnc_impo) * specialbnc.taux)\n )\n )\n\n return zbnc - cbnc\n", "start_line_number": 2702, "stop_line_number": 2732, "variables": [ "abnc_defi", "abnc_exon", "abnc_impo", "mbnc_exon", "mbnc_impo", "nbnc_defi", "nbnc_exon", "nbnc_impo" ] } }, "json_type": "number", "label": "Revenus non commerciaux individuels", "name": "rnc", "reference": { "0001-01-01": [ { "href": "http://www.impots.gouv.fr/portal/dgi/public/professionnels.impot?espId=2&pageId=prof_bnc&impot=BNC&sfid=50" } ] }, "start_line_number": 2695, "stop_line_number": 2732, "value_type": "float" }