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"col_offset": 0, "decorator_list": [], "end_col_offset": 80, "end_lineno": 10, "lineno": 1, "name": "formula" }, "documentation": "\nImpôt net avant réductions\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.bareme_ir_depuis_1945.bareme", "impot_revenu.calcul_revenus_imposables.deductions.abatpro", "impot_revenu.calcul_revenus_imposables.deductions.abatpen", "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement", "impot_revenu.calcul_revenus_imposables.charges_deductibles.pensions_alimentaires.plafond", "impot_revenu.calcul_impot_revenu.plaf_qf.quotient_familial.cas_general", "impot_revenu.calcul_impot_revenu.plaf_qf.plafond_avantages_procures_par_demi_part.general", "impot_revenu.calcul_impot_revenu.plaf_qf.abat_dom", "impot_revenu.calcul_impot_revenu.plaf_qf.decote", "impot_revenu.calcul_impot_revenu.recouvrement" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n '''\n Impôt net avant réductions\n '''\n decote = foyer_fiscal('decote', period)\n ir_plaf_qf = foyer_fiscal('ir_plaf_qf', period)\n # N'est pas véritablement une 'réduction', cf. la définition de cette variable\n reduction_ss_condition_revenus = foyer_fiscal('reduction_ss_condition_revenus', period)\n\n return around(max_(0, ir_plaf_qf - decote - reduction_ss_condition_revenus))\n", "start_line_number": 1716, "stop_line_number": 1726, "variables": [ "decote", "ir_plaf_qf", "reduction_ss_condition_revenus" ] }, "2020-01-01": { "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 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "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 Impôt net avant réductions suite à l'abrogation de la \"réfaction foyers modestes\"\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 51, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 5, "id": "ir_plaf_qf", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 30, "end_col_offset": 42, "end_lineno": 5, "lineno": 5, "value": "ir_plaf_qf" }, { "ast_class": "Name", "col_offset": 44, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 17, "end_col_offset": 51, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 29, "end_lineno": 5, "id": "foyer_fiscal", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 67, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 22, "end_lineno": 6, "id": "decote_gain_fiscal", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 38, "end_col_offset": 58, "end_lineno": 6, "lineno": 6, "value": "decote_gain_fiscal" }, { "ast_class": "Name", "col_offset": 60, "ctx": { "ast_class": "Load" }, "end_col_offset": 66, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 25, "end_col_offset": 67, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 25, "ctx": { "ast_class": "Load" }, "end_col_offset": 37, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 50, "end_lineno": 8, "lineno": 8, "value": { "args": [ { "ast_class": "BinOp", "col_offset": 18, "end_col_offset": 49, "end_lineno": 8, "left": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 8, "id": "ir_plaf_qf", "lineno": 8 }, "lineno": 8, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 49, "end_lineno": 8, "id": "decote_gain_fiscal", "lineno": 8 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 50, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 8, "id": "around", "lineno": 8 }, "keywords": [], "lineno": 8 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 50, "end_lineno": 8, "lineno": 1, "name": "formula_2020_01_01" }, "documentation": "\nImpôt net avant réductions suite à l'abrogation de la \"réfaction foyers modestes\"\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.bareme_ir_depuis_1945.bareme", "impot_revenu.calcul_revenus_imposables.deductions.abatpro", "impot_revenu.calcul_revenus_imposables.deductions.abatpen", "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement", "impot_revenu.calcul_revenus_imposables.charges_deductibles.pensions_alimentaires.plafond", "impot_revenu.calcul_impot_revenu.plaf_qf.quotient_familial.cas_general", "impot_revenu.calcul_impot_revenu.plaf_qf.plafond_avantages_procures_par_demi_part.general", "impot_revenu.calcul_impot_revenu.plaf_qf.abat_dom", "impot_revenu.calcul_impot_revenu.plaf_qf.decote", "impot_revenu.calcul_impot_revenu.recouvrement" ], "source_code": "def formula_2020_01_01(foyer_fiscal, period, parameters):\n '''\n Impôt net avant réductions suite à l'abrogation de la \"réfaction foyers modestes\"\n '''\n ir_plaf_qf = foyer_fiscal('ir_plaf_qf', period)\n decote_gain_fiscal = foyer_fiscal('decote_gain_fiscal', period)\n\n return around(ir_plaf_qf - decote_gain_fiscal)\n", "start_line_number": 1727, "stop_line_number": 1735, "variables": [ "decote_gain_fiscal", "ir_plaf_qf" ] } }, "json_type": "number", "label": "Impôt sur le revenu après décote, avant réductions", "last_value_still_valid_on": "2025-01-08", "linked_other_variables": [ "nbptr", "rni" ], "name": "ip_net", "referring_variables": [ "contribution_differentielle_hauts_revenus", "credits_impot", "iaidrdi", "reductions" ], "short_label": "Impôt après décote", "start_line_number": 1710, "stop_line_number": 1735, "unit": "currency", "value_type": "float" }