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"Return", "col_offset": 4, "end_col_offset": 24, "end_lineno": 43, "lineno": 43, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 43, "id": "base_esus_sfs", "lineno": 43 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 24, "end_lineno": 43, "lineno": 1, "name": "formula_2021_01_01" }, "documentation": "\nSouscriptions au capital des ESUS/SFS applicable au plafond special augmenté de € 3K\n2021\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py", "parameters": [ "impot_revenu.calcul_reductions_impots.souscriptions.pme.souscription_capital.seuil", "impot_revenu.calcul_reductions_impots.souscriptions.pme.souscription_capital.taux25" ], "source_code": "def formula_2021_01_01(foyer_fiscal, period, parameters):\n '''\n Souscriptions au capital des ESUS/SFS applicable au plafond special augmenté de € 3K\n 2021\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n\n f7cf = foyer_fiscal('f7cf', period)\n f7ch = foyer_fiscal('f7ch', period)\n f7ci = foyer_fiscal('f7ci', period)\n f7gw = foyer_fiscal('f7gw', period)\n\n f7cq = foyer_fiscal('f7cq', period)\n f7cr = foyer_fiscal('f7cr', period)\n f7cv = foyer_fiscal('f7cv', period)\n f7cx = foyer_fiscal('f7cx', period)\n f7cs = foyer_fiscal('f7cs', period)\n f7bs = foyer_fiscal('f7bs', period)\n\n P = parameters(period).impot_revenu.calcul_reductions_impots.souscriptions.pme.souscription_capital\n\n plafond_TPE = P.seuil * (maries_ou_pacses + 1)\n\n # Réduction investissement TPE (souscription à partir de 2012) : imputation du plus ancien au plus récent,\n # dans l'ordre PME/ESUS > SFS\n base_report_pme_2017_TPE = min_(f7cq, plafond_TPE)\n base_report_pme_2018_TPE = max_(0, min_(f7cr, plafond_TPE - base_report_pme_2017_TPE))\n base_report_pme_2019_TPE = max_(0, min_(f7cv, plafond_TPE - base_report_pme_2017_TPE - base_report_pme_2018_TPE))\n base_pme_2020_avant0908 = max_(0, min_(f7cx, plafond_TPE - base_report_pme_2017_TPE - base_report_pme_2018_TPE - base_report_pme_2019_TPE))\n base_pme_2020_apres0908 = max_(0, min_(f7cs, plafond_TPE - base_report_pme_2017_TPE - base_report_pme_2018_TPE - base_report_pme_2019_TPE - base_pme_2020_avant0908))\n base_sfs_2020 = max_(0, min_(f7bs, plafond_TPE - base_report_pme_2017_TPE - base_report_pme_2018_TPE - base_report_pme_2019_TPE - base_pme_2020_avant0908 - base_pme_2020_apres0908))\n\n # Réduction investissements de l'année courante\n # on applique les investissements en commençant avec les plus anciennes\n base_pme_esus_2021_avant0805 = max_(0, min_(f7cf, plafond_TPE - base_report_pme_2017_TPE - base_report_pme_2018_TPE - base_report_pme_2019_TPE - base_pme_2020_avant0908 - base_pme_2020_apres0908 - base_sfs_2020))\n base_pme_2021_apres0805 = max_(0, min_(f7ch, plafond_TPE - base_report_pme_2017_TPE - base_report_pme_2018_TPE - base_report_pme_2019_TPE - base_pme_2020_avant0908 - base_pme_2020_apres0908 - base_sfs_2020 - base_pme_esus_2021_avant0805))\n base_esus_2021_apres0805 = max_(0, min_(f7ci, plafond_TPE - base_report_pme_2017_TPE - base_report_pme_2018_TPE - base_report_pme_2019_TPE - base_pme_2020_avant0908 - base_pme_2020_apres0908 - base_sfs_2020 - base_pme_esus_2021_avant0805 - base_pme_2021_apres0805))\n base_sfs_2021 = max_(0, min_(f7gw, plafond_TPE - base_report_pme_2017_TPE - base_report_pme_2018_TPE - base_report_pme_2019_TPE - base_pme_2020_avant0908 - base_pme_2020_apres0908 - base_sfs_2020 - base_pme_esus_2021_avant0805 - base_pme_2021_apres0805 - base_esus_2021_apres0805))\n\n # ESUS/SFS majoration du plafonnement des niches fiscales\n base_esus_sfs = P.taux25 * (base_esus_2021_apres0805 + base_sfs_2021)\n\n return base_esus_sfs\n", "start_line_number": 1542, "stop_line_number": 1585, "variables": [ "f7bs", "f7cf", "f7ch", "f7ci", "f7cq", "f7cr", "f7cs", "f7cv", "f7cx", "f7gw", "maries_ou_pacses" ] } }, "json_type": "number", "label": "Réduction d'impôt au titre des souscriptions en numéraire au capital des ESUS et SFS", "last_value_still_valid_on": "2021-01-01", "name": "cappme_esus_sfs", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/4374-PGP" } ] }, "referring_variables": [ "reductions", "reductions_plafonnees_esus_sfs" ], "start_line_number": 1535, "stop_line_number": 1585, "value_type": "float" }