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"func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 4, "id": "f3sl", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 4, "lineno": 4, "value": "f3sl" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 4, "id": "foyer_fiscal", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 5, "id": "f3sm", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 5, "lineno": 5, "value": "f3sm" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 5, "id": "foyer_fiscal", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 44, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 6, "id": "f3va", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 35, "end_lineno": 6, "lineno": 6, "value": "f3va_2014" }, { "ast_class": "Name", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 44, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "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": "f3vb", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 7, "lineno": 7, "value": "f3vb" }, { 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"ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 9, "id": "f3sg", "lineno": 9 }, "lineno": 9, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 26, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 9, "id": "f3sh", "lineno": 9 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 31, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 9, "id": "max_", "lineno": 9 }, "keywords": [], "lineno": 9 }, "lineno": 9, "op": { "ast_class": "Add" }, "right": { "args": [ { "ast_class": "Constant", "col_offset": 39, "end_col_offset": 40, "end_lineno": 9, "lineno": 9, "value": 0 }, { "ast_class": "BinOp", "col_offset": 42, "end_col_offset": 53, "end_lineno": 9, "left": { "ast_class": "Name", "col_offset": 42, "ctx": { "ast_class": "Load" }, "end_col_offset": 46, "end_lineno": 9, "id": "f3sl", "lineno": 9 }, "lineno": 9, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 49, "ctx": { "ast_class": "Load" }, "end_col_offset": 53, "end_lineno": 9, "id": "f3sm", "lineno": 9 } } ], "ast_class": "Call", "col_offset": 34, "end_col_offset": 54, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 9, "id": "max_", "lineno": 9 }, "keywords": [], "lineno": 9 } }, "lineno": 9, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 57, "ctx": { "ast_class": "Load" }, "end_col_offset": 61, "end_lineno": 9, "id": "f3va", "lineno": 9 } }, "lineno": 9, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 64, "ctx": { "ast_class": "Load" }, "end_col_offset": 68, "end_lineno": 9, "id": "f3vb", "lineno": 9 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 68, "end_lineno": 9, "lineno": 1, "name": "formula_2013_01_01" }, "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "source_code": "def formula_2013_01_01(foyer_fiscal, period):\n f3sg = foyer_fiscal('f3sg', period)\n f3sh = foyer_fiscal('f3sh', period)\n f3sl = foyer_fiscal('f3sl', period)\n f3sm = foyer_fiscal('f3sm', period)\n f3va = foyer_fiscal('f3va_2014', period)\n f3vb = foyer_fiscal('f3vb', period)\n\n return max_(0, f3sg - f3sh) + max_(0, f3sl - f3sm) + f3va - f3vb\n", "start_line_number": 382, "stop_line_number": 391, "variables": [ "f3sg", "f3sh", "f3sl", "f3sm", "f3va_2014", "f3vb" ] }, "2015-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "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": 39, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 2, "id": "f3sg", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 2, "lineno": 2, "value": "f3sg" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 3, "id": "f3sl", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 3, "lineno": 3, "value": "f3sl" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 54, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 4, "id": "f3va_i", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 34, "end_col_offset": 45, "end_lineno": 4, "lineno": 4, "value": "f3va_2016" }, { "ast_class": "Name", "col_offset": 47, "ctx": { "ast_class": "Load" }, "end_col_offset": 53, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 54, "end_lineno": 4, "func": { "ast_class": "Attribute", "attr": "members", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 33, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 4, "id": "foyer_fiscal", "lineno": 4 } }, "keywords": [], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 35, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 5, "id": "f3va", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 28, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 5, "id": "f3va_i", "lineno": 5 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 35, "end_lineno": 5, "func": { "ast_class": "Attribute", "attr": "sum", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 5, "id": "foyer_fiscal", "lineno": 5 } }, "keywords": [], "lineno": 5 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 29, "end_lineno": 7, "lineno": 7, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 29, "end_lineno": 7, "left": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 22, "end_lineno": 7, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 7, "id": "f3sg", "lineno": 7 }, "lineno": 7, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 7, "id": "f3sl", "lineno": 7 } }, "lineno": 7, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 25, "ctx": { "ast_class": "Load" }, "end_col_offset": 29, "end_lineno": 7, "id": "f3va", "lineno": 7 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 29, "end_lineno": 7, "lineno": 1, "name": "formula_2015_01_01" }, "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "source_code": "def formula_2015_01_01(foyer_fiscal, period):\n f3sg = foyer_fiscal('f3sg', period)\n f3sl = foyer_fiscal('f3sl', period)\n f3va_i = foyer_fiscal.members('f3va_2016', period)\n f3va = foyer_fiscal.sum(f3va_i)\n\n return f3sg + f3sl + f3va\n", "start_line_number": 392, "stop_line_number": 399, "variables": [ "f3sg", "f3sl", "f3va_2016" ] }, "2017-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "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": 39, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 2, "id": "f3sg", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 2, "lineno": 2, "value": "f3sg" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 3, "id": "f3sl", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 3, "lineno": 3, "value": "f3sl" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 4, "id": "f3va", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 4, "lineno": 4, "value": "f3va" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 4, "id": "foyer_fiscal", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 29, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 29, "end_lineno": 6, "left": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 22, "end_lineno": 6, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 6, "id": "f3sg", "lineno": 6 }, "lineno": 6, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 6, "id": "f3sl", "lineno": 6 } }, "lineno": 6, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 25, "ctx": { "ast_class": "Load" }, "end_col_offset": 29, "end_lineno": 6, "id": "f3va", "lineno": 6 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 29, "end_lineno": 6, "lineno": 1, "name": "formula_2017_01_01" }, "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "source_code": "def formula_2017_01_01(foyer_fiscal, period):\n f3sg = foyer_fiscal('f3sg', period)\n f3sl = foyer_fiscal('f3sl', period)\n f3va = foyer_fiscal('f3va', period)\n\n return f3sg + f3sl + f3va\n", "start_line_number": 400, "stop_line_number": 406, "variables": [ "f3sg", "f3sl", "f3va" ] }, "2018-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "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": 5, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 5, "lineno": 2, "value": "\n A partir de 2018, si le foyer choisit l'imposition au barème des revenus éligibles au pfu, les plus-values entrent dans le calcul du rfr net d'abattement, on rajoute donc les abattements.\n Cela n'est pas nécessaire dans le cas pfu puisque les plus-values entrent dans le calcul du rfr brut d'abattement.\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 55, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 24, "end_lineno": 6, "id": "imposition_au_bareme", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 40, "end_col_offset": 46, "end_lineno": 6, "lineno": 6, "value": "f2op" }, { "ast_class": "Name", "col_offset": 48, "ctx": { "ast_class": "Load" }, "end_col_offset": 54, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 27, "end_col_offset": 55, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "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": "f3sg", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 7, "lineno": 7, "value": "f3sg" }, { "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": "f3sl", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 8, "lineno": 8, "value": "f3sl" }, { "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": "f3va", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 9, "lineno": 9, "value": "f3va" }, { "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": 63, "end_lineno": 11, "lineno": 11, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 11, "id": "result", "lineno": 11 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 11, "id": "imposition_au_bareme", "lineno": 11 }, { "ast_class": "BinOp", "col_offset": 41, "end_col_offset": 59, "end_lineno": 11, "left": { "ast_class": "BinOp", "col_offset": 41, "end_col_offset": 52, "end_lineno": 11, "left": { "ast_class": "Name", "col_offset": 41, "ctx": { "ast_class": "Load" }, "end_col_offset": 45, "end_lineno": 11, "id": "f3sg", "lineno": 11 }, "lineno": 11, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 48, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 11, "id": "f3sl", "lineno": 11 } }, "lineno": 11, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 55, "ctx": { "ast_class": "Load" }, "end_col_offset": 59, "end_lineno": 11, "id": "f3va", "lineno": 11 } }, { "ast_class": "Constant", "col_offset": 61, "end_col_offset": 62, "end_lineno": 11, "lineno": 11, "value": 0 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 63, "end_lineno": 11, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 11, "id": "where", "lineno": 11 }, "keywords": [], "lineno": 11 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 17, "end_lineno": 13, "lineno": 13, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 13, "id": "result", "lineno": 13 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 17, "end_lineno": 13, "lineno": 1, "name": "formula_2018_01_01" }, "documentation": "\nA partir de 2018, si le foyer choisit l'imposition au barème des revenus éligibles au pfu, les plus-values entrent dans le calcul du rfr net d'abattement, on rajoute donc les abattements.\nCela n'est pas nécessaire dans le cas pfu puisque les plus-values entrent dans le calcul du rfr brut d'abattement.\n", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "source_code": "def formula_2018_01_01(foyer_fiscal, period):\n '''\n A partir de 2018, si le foyer choisit l'imposition au barème des revenus éligibles au pfu, les plus-values entrent dans le calcul du rfr net d'abattement, on rajoute donc les abattements.\n Cela n'est pas nécessaire dans le cas pfu puisque les plus-values entrent dans le calcul du rfr brut d'abattement.\n '''\n imposition_au_bareme = foyer_fiscal('f2op', period)\n f3sg = foyer_fiscal('f3sg', period)\n f3sl = foyer_fiscal('f3sl', period)\n f3va = foyer_fiscal('f3va', period)\n\n result = where(imposition_au_bareme, f3sg + f3sl + f3va, 0)\n\n return result\n", "start_line_number": 407, "stop_line_number": 420, "variables": [ "f2op", "f3sg", "f3sl", "f3va" ] }, "2019-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "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": 8, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 8, "lineno": 2, "value": "\n A partir de 2019, les revenus de la variable 3tj peuvent bénéficier d'un abattement fixe de départ à la retraite d’un dirigeant de PME (3tk). Cet abattement s'applique lorsque\n le foyer choisit l'imposition au barème des revenus éligibles au pfu, ils doivent donc dans ce cas être rajouté au calcul du rfr.\n Sources:\n - Brochure pratique revenus 2019 page 147: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2020/accueil.htm\n - Brochure pratique revenus 2018 page 142: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2019/accueil.htm\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 55, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 24, "end_lineno": 9, "id": "imposition_au_bareme", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 40, "end_col_offset": 46, "end_lineno": 9, "lineno": 9, "value": "f2op" }, { "ast_class": "Name", "col_offset": 48, "ctx": { "ast_class": "Load" }, "end_col_offset": 54, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 27, "end_col_offset": 55, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "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": "f3sg", "lineno": 10 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 10, "lineno": 10, "value": "f3sg" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 10, "id": "period", "lineno": 10 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 10, "id": "foyer_fiscal", "lineno": 10 }, "keywords": [], "lineno": 10 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 11, "lineno": 11, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 11, "id": "f3sl", "lineno": 11 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 11, "lineno": 11, "value": "f3sl" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 11, "id": "period", "lineno": 11 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 11, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 11, "id": "foyer_fiscal", "lineno": 11 }, "keywords": [], "lineno": 11 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 12, "lineno": 12, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 12, "id": "f3va", "lineno": 12 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 12, "lineno": 12, "value": "f3va" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 12, "id": "period", "lineno": 12 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 12, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 12, "id": "foyer_fiscal", "lineno": 12 }, "keywords": [], "lineno": 12 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 13, "lineno": 13, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 13, "id": "f3tk", "lineno": 13 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 13, "lineno": 13, "value": "f3tk" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 13, "id": "period", "lineno": 13 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 13, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 13, "id": "foyer_fiscal", "lineno": 13 }, "keywords": [], "lineno": 13 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 70, "end_lineno": 15, "lineno": 15, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 15, "id": "result", "lineno": 15 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 15, "id": "imposition_au_bareme", "lineno": 15 }, { "ast_class": "BinOp", "col_offset": 41, "end_col_offset": 66, "end_lineno": 15, "left": { "ast_class": "BinOp", "col_offset": 41, "end_col_offset": 59, "end_lineno": 15, "left": { "ast_class": "BinOp", "col_offset": 41, "end_col_offset": 52, "end_lineno": 15, "left": { "ast_class": "Name", "col_offset": 41, "ctx": { "ast_class": "Load" }, "end_col_offset": 45, "end_lineno": 15, "id": "f3sg", "lineno": 15 }, "lineno": 15, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 48, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 15, "id": "f3sl", "lineno": 15 } }, "lineno": 15, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 55, "ctx": { "ast_class": "Load" }, "end_col_offset": 59, "end_lineno": 15, "id": "f3va", "lineno": 15 } }, "lineno": 15, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 62, "ctx": { "ast_class": "Load" }, "end_col_offset": 66, "end_lineno": 15, "id": "f3tk", "lineno": 15 } }, { "ast_class": "Constant", "col_offset": 68, "end_col_offset": 69, "end_lineno": 15, "lineno": 15, "value": 0 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 70, "end_lineno": 15, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 15, "id": "where", "lineno": 15 }, "keywords": [], "lineno": 15 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 17, "end_lineno": 17, "lineno": 17, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 17, "id": "result", "lineno": 17 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 17, "end_lineno": 17, "lineno": 1, "name": "formula_2019_01_01" }, "documentation": "\nA partir de 2019, les revenus de la variable 3tj peuvent bénéficier d'un abattement fixe de départ à la retraite d’un dirigeant de PME (3tk). Cet abattement s'applique lorsque\nle foyer choisit l'imposition au barème des revenus éligibles au pfu, ils doivent donc dans ce cas être rajouté au calcul du rfr.\nSources:\n - Brochure pratique revenus 2019 page 147: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2020/accueil.htm\n - Brochure pratique revenus 2018 page 142: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2019/accueil.htm\n", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "source_code": "def formula_2019_01_01(foyer_fiscal, period):\n '''\n A partir de 2019, les revenus de la variable 3tj peuvent bénéficier d'un abattement fixe de départ à la retraite d’un dirigeant de PME (3tk). Cet abattement s'applique lorsque\n le foyer choisit l'imposition au barème des revenus éligibles au pfu, ils doivent donc dans ce cas être rajouté au calcul du rfr.\n Sources:\n - Brochure pratique revenus 2019 page 147: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2020/accueil.htm\n - Brochure pratique revenus 2018 page 142: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2019/accueil.htm\n '''\n imposition_au_bareme = foyer_fiscal('f2op', period)\n f3sg = foyer_fiscal('f3sg', period)\n f3sl = foyer_fiscal('f3sl', period)\n f3va = foyer_fiscal('f3va', period)\n f3tk = foyer_fiscal('f3tk', period)\n\n result = where(imposition_au_bareme, f3sg + f3sl + f3va + f3tk, 0)\n\n return result\n", "start_line_number": 421, "stop_line_number": 438, "variables": [ "f2op", "f3sg", "f3sl", "f3tk", "f3va" ] } }, "json_type": "integer", "label": "Abattements sur plus-values notamment pour durée de détention de droit commun, renforcé, et abattement en cas de départ à la retraite d'un dirigeant de PME (abattement fixe et pour durée de détention)", "last_value_still_valid_on": "2019-01-01", "name": "abattements_plus_values", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/9540-PGP" } ] }, "referring_variables": [ "rfr" ], "start_line_number": 374, "stop_line_number": 438, "unit": "currency", "value_type": "int" }