@openfisca/france-json

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Elle peut être complétée de la CSA (contribution supplémentaire à l'apprentissage).", "title": "Service-Public.fr" } ] }, "dtype": "float32", "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 }, { "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": "Assign", "col_offset": 4, "end_col_offset": 83, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, 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"col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 33, "id": "redevable_taxe_apprentissage", "lineno": 33 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 52, "end_lineno": 33, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/taxes_salaires_main_oeuvre.py", "parameters": [ "cotsoc.cotisations_employeur.prive_cadre.apprentissage_taxe", "cotsoc.cotisations_employeur.prive_cadre.apprentissage_taxe_alsace_moselle", "cotsoc.cotisations_employeur.prive_non_cadre.apprentissage_taxe", "cotsoc.cotisations_employeur.prive_non_cadre.apprentissage_taxe_alsace_moselle" ], "source_code": "def formula(individu, period, parameters):\n redevable_taxe_apprentissage = individu('redevable_taxe_apprentissage', period)\n salarie_regime_alsace_moselle = individu('salarie_regime_alsace_moselle', period)\n\n cotisation_regime_alsace_moselle = apply_bareme(\n individu,\n period,\n parameters,\n cotisation_type = 'employeur',\n bareme_name = 'apprentissage_taxe_alsace_moselle',\n variable_name = 'taxe_apprentissage',\n )\n\n cotisation_regime_general = apply_bareme(\n individu,\n period,\n parameters,\n cotisation_type = 'employeur',\n bareme_name = 'apprentissage_taxe',\n variable_name = 'taxe_apprentissage',\n )\n\n cotisation = np.where(\n salarie_regime_alsace_moselle,\n cotisation_regime_alsace_moselle,\n cotisation_regime_general,\n )\n\n # En 2019 on a une année blanche, mais la formule et le taux sont inchangés\n if period.start.year == 2019:\n cotisation = 0\n\n return cotisation * redevable_taxe_apprentissage\n", "start_line_number": 520, "stop_line_number": 553, "variables": [ "redevable_taxe_apprentissage", "salarie_regime_alsace_moselle" ] } }, "json_type": "number", "label": "Taxe d'apprentissage", "name": "taxe_apprentissage", "reference": { "0001-01-01": [ { "href": "https://www.service-public.fr/professionnels-entreprises/vosdroits/F22574" } ] }, "referring_variables": [ "contribution_unique_formation_professionnelle_alternance", "cotisations_employeur_main_d_oeuvre" ], "set_input": "set_input_divide_by_period", "start_line_number": 512, "stop_line_number": 553, "unit": "currency", "ux_name": "Taxe apprentissage", "value_type": "float" }