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"impot_revenu.calcul_revenus_imposables.rvcm.produits_assurances_vies_assimiles.abattement_celib", "impot_revenu.calcul_revenus_imposables.rvcm.produits_assurances_vies_assimiles.abattement_couple", "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.abattement_forfaitaire", "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement" ], "source_code": "def formula_2002_01_01(foyer_fiscal, period, parameters):\n '''\n Revenus des valeurs et capitaux mobiliers\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n celibataire_ou_divorce = foyer_fiscal('celibataire_ou_divorce', period)\n veuf = foyer_fiscal('veuf', period)\n jeune_veuf = foyer_fiscal('jeune_veuf', period)\n deficit_rcm = foyer_fiscal('deficit_rcm', period)\n f2ch = foyer_fiscal('f2ch', period)\n f2dc = foyer_fiscal('f2dc', period)\n f2ts = foyer_fiscal('f2ts', period)\n f2ca = foyer_fiscal('f2ca', period)\n f2fu = foyer_fiscal('f2fu', period)\n f2go = foyer_fiscal('f2go', period)\n f2gr = foyer_fiscal('f2gr', period)\n f2tr = foyer_fiscal('f2tr', period)\n parameters_rvcm = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n\n abattement_assurance_vie = parameters_rvcm.produits_assurances_vies_assimiles.abattement_couple * maries_ou_pacses + parameters_rvcm.produits_assurances_vies_assimiles.abattement_celib * (celibataire_ou_divorce | veuf | jeune_veuf)\n\n f2dc_bis = f2dc\n f2tr_bis = f2tr\n # # Calcul du revenu catégoriel\n # 1.2 Revenus des valeurs et capitaux mobiliers\n b12 = min_(f2ch, abattement_assurance_vie)\n TOT1 = f2ch - b12 # c12\n # Part des frais s'imputant sur les revenus déclarés case DC\n den = ((f2dc_bis + f2ts) != 0) * (f2dc_bis + f2ts) + ((f2dc_bis + f2ts) == 0)\n F1 = f2ca / den * f2dc_bis # f12\n # Revenus de capitaux mobiliers nets de frais, ouvrant droit à abattement\n # partie négative (à déduire des autres revenus nets de frais d'abattements\n g12a = -min_(f2dc_bis * (1 - parameters_rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement) - F1, 0)\n # partie positive\n g12b = max_(f2dc_bis * (1 - parameters_rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement) - F1, 0)\n rev = g12b + f2gr + f2fu * (1 - parameters_rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement)\n\n # Abattements, limité au revenu\n h12 = parameters_rvcm.revenus_capitaux_mobiliers_dividendes.abattement_forfaitaire * (1 + maries_ou_pacses)\n TOT2 = max_(0, rev - h12)\n # i121= -min_(0,rev - h12)\n\n # Part des frais s'imputant sur les revenus déclarés ligne TS\n F2 = f2ca - F1\n TOT3 = (f2ts - F2) + f2go * parameters_rvcm.majoration_revenus_reputes_distribues + f2tr_bis - g12a\n\n DEF = deficit_rcm\n return max_(TOT1 + TOT2 + TOT3 - DEF, 0)\n", "start_line_number": 689, "stop_line_number": 737, "variables": [ "celibataire_ou_divorce", "deficit_rcm", "f2ca", "f2ch", "f2dc", "f2fu", "f2go", "f2gr", "f2tr", "f2ts", "jeune_veuf", "maries_ou_pacses", "veuf" ] }, 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valeurs et capitaux mobiliers\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n celibataire_ou_divorce = foyer_fiscal('celibataire_ou_divorce', period)\n veuf = foyer_fiscal('veuf', period)\n jeune_veuf = foyer_fiscal('jeune_veuf', period)\n deficit_rcm = foyer_fiscal('deficit_rcm', period)\n f2ch = foyer_fiscal('f2ch', period)\n f2da = foyer_fiscal('f2da', period)\n f2dc = foyer_fiscal('f2dc', period)\n f2ts = foyer_fiscal('f2ts', period)\n f2ca = foyer_fiscal('f2ca', period)\n f2fu = foyer_fiscal('f2fu', period)\n f2go = foyer_fiscal('f2go', period)\n f2gr = foyer_fiscal('f2gr', period)\n f2tr = foyer_fiscal('f2tr', period)\n parameters_rvcm = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n\n abattement_assurance_vie = parameters_rvcm.produits_assurances_vies_assimiles.abattement_couple * maries_ou_pacses + parameters_rvcm.produits_assurances_vies_assimiles.abattement_celib * (celibataire_ou_divorce | veuf | jeune_veuf)\n\n part_frais_imputes_sur_f2dc = f2ca / max_(1, f2dc + f2ts) * f2dc\n part_frais_restant_a_imputer = -min_(f2dc * (1 - parameters_rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement * (f2da == 0)) - part_frais_imputes_sur_f2dc, 0)\n\n dividendes_apres_abattements = max_(f2dc * (1 - parameters_rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement * (f2da == 0)) - part_frais_imputes_sur_f2dc, 0)\n revenus_assurance_vie_apres_abattements = f2ch - min_(f2ch, abattement_assurance_vie)\n rvcm_apres_abattements_proportionnels = (\n revenus_assurance_vie_apres_abattements\n + dividendes_apres_abattements\n + f2gr\n + f2fu * (1 - parameters_rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement * (f2da == 0))\n )\n rvcm_apres_abattements_proportionnels_et_fixes = max_(0, rvcm_apres_abattements_proportionnels - parameters_rvcm.revenus_capitaux_mobiliers_dividendes.abattement_forfaitaire * (1 + maries_ou_pacses))\n autres_rvcm_sans_abattements = (\n f2ts - (f2ca - part_frais_imputes_sur_f2dc)\n + f2go * parameters_rvcm.majoration_revenus_reputes_distribues\n + f2tr - part_frais_restant_a_imputer\n )\n\n return max_(rvcm_apres_abattements_proportionnels_et_fixes + autres_rvcm_sans_abattements - deficit_rcm, 0)\n", "start_line_number": 738, "stop_line_number": 779, "variables": [ "celibataire_ou_divorce", "deficit_rcm", "f2ca", "f2ch", "f2da", "f2dc", "f2fu", "f2go", "f2gr", "f2tr", "f2ts", "jeune_veuf", "maries_ou_pacses", "veuf" ] }, "2013-01-01": { "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", 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29 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 62, "end_lineno": 29, "lineno": 1, "name": "formula_2013_01_01" }, "documentation": "\nRevenus des valeurs et capitaux mobiliers\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues", "impot_revenu.calcul_revenus_imposables.rvcm.produits_assurances_vies_assimiles.abattement_celib", "impot_revenu.calcul_revenus_imposables.rvcm.produits_assurances_vies_assimiles.abattement_couple", "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement" ], "source_code": "def formula_2013_01_01(foyer_fiscal, period, parameters):\n '''\n Revenus des valeurs et capitaux mobiliers\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n celibataire_ou_divorce = foyer_fiscal('celibataire_ou_divorce', period)\n veuf = foyer_fiscal('veuf', period)\n jeune_veuf = foyer_fiscal('jeune_veuf', period)\n deficit_rcm = foyer_fiscal('deficit_rcm', period)\n f2ca = foyer_fiscal('f2ca', period)\n f2ch = foyer_fiscal('f2ch', period)\n f2dc = foyer_fiscal('f2dc', period)\n f2fu = foyer_fiscal('f2fu', period)\n f2go = foyer_fiscal('f2go', period)\n f2tr = foyer_fiscal('f2tr', period)\n f2ts = foyer_fiscal('f2ts', period)\n parameters_rvcm = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n\n # Revenus après abatemment\n abattement_dividende = (f2fu + f2dc) * parameters_rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement\n abattement_assurance_vie = parameters_rvcm.produits_assurances_vies_assimiles.abattement_couple * maries_ou_pacses + parameters_rvcm.produits_assurances_vies_assimiles.abattement_celib * (celibataire_ou_divorce | veuf | jeune_veuf)\n\n rvcm_apres_abattement = (\n f2fu + f2dc - abattement_dividende\n + f2ch - min_(f2ch, abattement_assurance_vie)\n + f2ts + f2tr + f2go * parameters_rvcm.majoration_revenus_reputes_distribues\n )\n\n return max_(0, rvcm_apres_abattement - f2ca - deficit_rcm)\n", "start_line_number": 780, "stop_line_number": 809, "variables": [ "celibataire_ou_divorce", "deficit_rcm", "f2ca", "f2ch", "f2dc", "f2fu", "f2go", "f2tr", "f2ts", "jeune_veuf", "maries_ou_pacses", "veuf" ] }, "2016-01-01": { "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", 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"ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 61, "end_lineno": 31, "id": "deficit_rcm", "lineno": 31 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 62, "end_lineno": 31, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 31, "id": "max_", "lineno": 31 }, "keywords": [], "lineno": 31 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 62, "end_lineno": 31, "lineno": 1, "name": "formula_2016_01_01" }, "documentation": "\nRevenus des valeurs et capitaux mobiliers\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues", "impot_revenu.calcul_revenus_imposables.rvcm.produits_assurances_vies_assimiles.abattement_celib", "impot_revenu.calcul_revenus_imposables.rvcm.produits_assurances_vies_assimiles.abattement_couple", "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement" ], "source_code": "def formula_2016_01_01(foyer_fiscal, period, parameters):\n '''\n Revenus des valeurs et capitaux mobiliers\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n celibataire_ou_divorce = foyer_fiscal('celibataire_ou_divorce', period)\n veuf = foyer_fiscal('veuf', period)\n jeune_veuf = foyer_fiscal('jeune_veuf', period)\n deficit_rcm = foyer_fiscal('deficit_rcm', period)\n f2ca = foyer_fiscal('f2ca', period)\n f2ch = foyer_fiscal('f2ch', period)\n f2dc = foyer_fiscal('f2dc', period)\n f2fu = foyer_fiscal('f2fu', period)\n f2go = foyer_fiscal('f2go', period)\n f2tr = foyer_fiscal('f2tr', period)\n f2ts = foyer_fiscal('f2ts', period)\n f2tt_2016 = foyer_fiscal('f2tt_2016', period)\n f2tu_2016 = foyer_fiscal('f2tu_2016', period)\n parameters_rvcm = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n\n # Revenus après abatemment\n abattement_dividende = (f2fu + f2dc) * parameters_rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement\n abattement_assurance_vie = parameters_rvcm.produits_assurances_vies_assimiles.abattement_couple * maries_ou_pacses + parameters_rvcm.produits_assurances_vies_assimiles.abattement_celib * (celibataire_ou_divorce | veuf | jeune_veuf)\n\n rvcm_apres_abattement = (\n f2fu + f2dc - abattement_dividende\n + f2ch - min_(f2ch, abattement_assurance_vie)\n + f2ts + f2tr + max_(0, f2tt_2016 - f2tu_2016) + f2go * parameters_rvcm.majoration_revenus_reputes_distribues\n )\n\n return max_(0, rvcm_apres_abattement - f2ca - deficit_rcm)\n", "start_line_number": 810, "stop_line_number": 841, "variables": [ "celibataire_ou_divorce", "deficit_rcm", "f2ca", "f2ch", "f2dc", "f2fu", "f2go", "f2tr", "f2ts", "f2tt_2016", "f2tu_2016", "jeune_veuf", "maries_ou_pacses", "veuf" ] }, "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 }, { "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": 12, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 12, "lineno": 2, "value": "\n Revenus des valeurs et capitaux mobiliers\n Seule différence avec la formule précédente :\n On enlève la case 2TU. En 2016, 2TT contient les intérêts avant pertes\n et 2TU les pertes déductibles des intérêts inscrits en 2TT (si le montant en 2TU est > à celui en 2TT,\n la perte excédentaire est reportable sur les cinq années suivantes). En 2017, 2TT contient les intérêts\n après déduction des pertes. 2TU, et aussi 2TV, contiennent des pertes excéndentaires à reporter.\n Sources :\n - Brochure pratique de l'IR 2018 sur revenus 2017 : https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2018/files/assets/common/downloads/Brochure%20IR%202018.pdf\n - Brochure pratique de l'IR 2017 sur revenus 2016 : https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2017/files/assets/common/downloads/publication.pdf\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 63, "end_lineno": 13, "lineno": 13, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 20, "end_lineno": 13, "id": "maries_ou_pacses", "lineno": 13 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 36, "end_col_offset": 54, "end_lineno": 13, "lineno": 13, "value": "maries_ou_pacses" }, { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 13, "id": "period", "lineno": 13 } ], "ast_class": "Call", "col_offset": 23, "end_col_offset": 63, "end_lineno": 13, "func": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 13, "id": "foyer_fiscal", "lineno": 13 }, "keywords": [], "lineno": 13 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 75, "end_lineno": 14, "lineno": 14, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 26, "end_lineno": 14, "id": "celibataire_ou_divorce", "lineno": 14 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 42, "end_col_offset": 66, "end_lineno": 14, "lineno": 14, "value": "celibataire_ou_divorce" }, { "ast_class": "Name", "col_offset": 68, "ctx": { "ast_class": "Load" }, "end_col_offset": 74, "end_lineno": 14, "id": "period", "lineno": 14 } ], "ast_class": "Call", "col_offset": 29, 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En 2016, 2TT contient les intérêts avant pertes\n et 2TU les pertes déductibles des intérêts inscrits en 2TT (si le montant en 2TU est > à celui en 2TT,\n la perte excédentaire est reportable sur les cinq années suivantes). En 2017, 2TT contient les intérêts\n après déduction des pertes. 2TU, et aussi 2TV, contiennent des pertes excéndentaires à reporter.\n Sources :\n - Brochure pratique de l'IR 2018 sur revenus 2017 : https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2018/files/assets/common/downloads/Brochure%20IR%202018.pdf\n - Brochure pratique de l'IR 2017 sur revenus 2016 : https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2017/files/assets/common/downloads/publication.pdf\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues", "impot_revenu.calcul_revenus_imposables.rvcm.produits_assurances_vies_assimiles.abattement_celib", "impot_revenu.calcul_revenus_imposables.rvcm.produits_assurances_vies_assimiles.abattement_couple", "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement" ], "source_code": "def formula_2017_01_01(foyer_fiscal, period, parameters):\n '''\n Revenus des valeurs et capitaux mobiliers\n Seule différence avec la formule précédente :\n On enlève la case 2TU. En 2016, 2TT contient les intérêts avant pertes\n et 2TU les pertes déductibles des intérêts inscrits en 2TT (si le montant en 2TU est > à celui en 2TT,\n la perte excédentaire est reportable sur les cinq années suivantes). En 2017, 2TT contient les intérêts\n après déduction des pertes. 2TU, et aussi 2TV, contiennent des pertes excéndentaires à reporter.\n Sources :\n - Brochure pratique de l'IR 2018 sur revenus 2017 : https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2018/files/assets/common/downloads/Brochure%20IR%202018.pdf\n - Brochure pratique de l'IR 2017 sur revenus 2016 : https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2017/files/assets/common/downloads/publication.pdf\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n celibataire_ou_divorce = foyer_fiscal('celibataire_ou_divorce', period)\n veuf = foyer_fiscal('veuf', period)\n jeune_veuf = foyer_fiscal('jeune_veuf', period)\n deficit_rcm = foyer_fiscal('deficit_rcm', period)\n f2ca = foyer_fiscal('f2ca', period)\n f2ch = foyer_fiscal('f2ch', period)\n f2dc = foyer_fiscal('f2dc', period)\n f2fu = foyer_fiscal('f2fu', period)\n f2go = foyer_fiscal('f2go', period)\n f2tr = foyer_fiscal('f2tr', period)\n f2ts = foyer_fiscal('f2ts', period)\n f2tt = foyer_fiscal('f2tt', period)\n parameters_rvcm = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n\n # Revenus après abatemment\n abattement_dividende = (f2fu + f2dc) * parameters_rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement\n abattement_assurance_vie = parameters_rvcm.produits_assurances_vies_assimiles.abattement_couple * maries_ou_pacses + parameters_rvcm.produits_assurances_vies_assimiles.abattement_celib * (celibataire_ou_divorce | veuf | jeune_veuf)\n rvcm_apres_abattement = (\n f2fu + f2dc - abattement_dividende\n + f2ch - min_(f2ch, abattement_assurance_vie)\n + f2ts + f2tr + f2tt + f2go * parameters_rvcm.majoration_revenus_reputes_distribues\n )\n\n return max_(0, rvcm_apres_abattement - f2ca - deficit_rcm)\n", "start_line_number": 842, "stop_line_number": 879, "variables": [ "celibataire_ou_divorce", "deficit_rcm", "f2ca", "f2ch", "f2dc", "f2fu", "f2go", "f2tr", "f2ts", "f2tt", "jeune_veuf", "maries_ou_pacses", "veuf" ] }, "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 }, { "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": 9, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 9, "lineno": 2, "value": "\n Revenus des valeurs et capitaux mobiliers\n\n NB : La mise en place du PFU supprime la taxation au barème de la plupart des revenus des valeurs et capitaux mobiliers.\n Ces revenus sortent donc de la variable `revenu_categoriel_capital` et entrent dans la variable `revenus_capitaux_prelevement_forfaitaire_unique_ir`.\n En revanche, si la case 2op est cochée, les revenus des valeurs et capitaux mobiliers sont taxés au barème et non au pfu.\n Dans ce cas, ils ne sortent pas de la variable `revenu_categoriel_capital`.\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 63, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 20, "end_lineno": 10, "id": "maries_ou_pacses", "lineno": 10 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 36, "end_col_offset": 54, "end_lineno": 10, "lineno": 10, "value": "maries_ou_pacses" }, { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 10, "id": "period", "lineno": 10 } ], "ast_class": "Call", "col_offset": 23, "end_col_offset": 63, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 10, "id": "foyer_fiscal", "lineno": 10 }, "keywords": [], "lineno": 10 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 75, "end_lineno": 11, "lineno": 11, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 26, "end_lineno": 11, "id": "celibataire_ou_divorce", "lineno": 11 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 42, "end_col_offset": 66, "end_lineno": 11, "lineno": 11, "value": "celibataire_ou_divorce" }, { "ast_class": "Name", "col_offset": 68, "ctx": { "ast_class": "Load" }, "end_col_offset": 74, "end_lineno": 11, "id": "period", "lineno": 11 } ], "ast_class": "Call", "col_offset": 29, "end_col_offset": 75, "end_lineno": 11, "func": { "ast_class": "Name", "col_offset": 29, "ctx": { "ast_class": "Load" }, "end_col_offset": 41, "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": "veuf", "lineno": 12 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 12, "lineno": 12, "value": "veuf" }, { "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": 51, "end_lineno": 13, "lineno": 13, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 13, "id": "jeune_veuf", "lineno": 13 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 30, "end_col_offset": 42, "end_lineno": 13, "lineno": 13, "value": "jeune_veuf" }, { "ast_class": "Name", "col_offset": 44, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 13, "id": "period", "lineno": 13 } ], "ast_class": "Call", "col_offset": 17, "end_col_offset": 51, "end_lineno": 13, "func": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 29, "end_lineno": 13, "id": "foyer_fiscal", "lineno": 13 }, "keywords": [], "lineno": 13 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 14, "lineno": 14, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 14, "id": "deficit_rcm", "lineno": 14 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 31, "end_col_offset": 44, "end_lineno": 14, "lineno": 14, "value": "deficit_rcm" }, { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 14, "id": "period", "lineno": 14 } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 53, "end_lineno": 14, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 14, "id": "foyer_fiscal", "lineno": 14 }, "keywords": [], "lineno": 14 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 84, "end_lineno": 15, "lineno": 15, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 19, "end_lineno": 15, "id": "parameters_rvcm", "lineno": 15 } ], "value": { "ast_class": "Attribute", "attr": "rvcm", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 84, "end_lineno": 15, "lineno": 15, "value": { "ast_class": "Attribute", "attr": "calcul_revenus_imposables", "col_offset": 22, 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"Constant", "col_offset": 40, "end_col_offset": 46, "end_lineno": 16, "lineno": 16, "value": "f2op" }, { "ast_class": "Name", "col_offset": 48, "ctx": { "ast_class": "Load" }, "end_col_offset": 54, "end_lineno": 16, "id": "period", "lineno": 16 } ], "ast_class": "Call", "col_offset": 27, "end_col_offset": 55, "end_lineno": 16, "func": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 16, "id": "foyer_fiscal", "lineno": 16 }, "keywords": [], "lineno": 16 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 19, "lineno": 19, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 19, "id": "f2ch", "lineno": 19 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 19, "lineno": 19, "value": "f2ch" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, 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}, "keywords": [], "lineno": 49 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 62, "end_lineno": 49, "lineno": 1, "name": "formula_2018_01_01" }, "documentation": "\nRevenus des valeurs et capitaux mobiliers\n\nNB : La mise en place du PFU supprime la taxation au barème de la plupart des revenus des valeurs et capitaux mobiliers.\nCes revenus sortent donc de la variable `revenu_categoriel_capital` et entrent dans la variable `revenus_capitaux_prelevement_forfaitaire_unique_ir`.\nEn revanche, si la case 2op est cochée, les revenus des valeurs et capitaux mobiliers sont taxés au barème et non au pfu.\nDans ce cas, ils ne sortent pas de la variable `revenu_categoriel_capital`.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues", "impot_revenu.calcul_revenus_imposables.rvcm.produits_assurances_vies_assimiles.abattement_celib", "impot_revenu.calcul_revenus_imposables.rvcm.produits_assurances_vies_assimiles.abattement_couple", "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement" ], "source_code": "def formula_2018_01_01(foyer_fiscal, period, parameters):\n '''\n Revenus des valeurs et capitaux mobiliers\n\n NB : La mise en place du PFU supprime la taxation au barème de la plupart des revenus des valeurs et capitaux mobiliers.\n Ces revenus sortent donc de la variable `revenu_categoriel_capital` et entrent dans la variable `revenus_capitaux_prelevement_forfaitaire_unique_ir`.\n En revanche, si la case 2op est cochée, les revenus des valeurs et capitaux mobiliers sont taxés au barème et non au pfu.\n Dans ce cas, ils ne sortent pas de la variable `revenu_categoriel_capital`.\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n celibataire_ou_divorce = foyer_fiscal('celibataire_ou_divorce', period)\n veuf = foyer_fiscal('veuf', period)\n jeune_veuf = foyer_fiscal('jeune_veuf', period)\n deficit_rcm = foyer_fiscal('deficit_rcm', period)\n parameters_rvcm = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n imposition_au_bareme = foyer_fiscal('f2op', period)\n\n # Revenus à prendre en compte dans les deux cas: pfu ou imposition au barème\n f2ch = foyer_fiscal('f2ch', period)\n f2yy = foyer_fiscal('f2yy', period)\n\n # Revenus à prendre en compte dans un seul cas: imposition au barème\n f2ca = foyer_fiscal('f2ca', period)\n f2dc = foyer_fiscal('f2dc', period)\n f2fu = foyer_fiscal('f2fu', period)\n f2go = foyer_fiscal('f2go', period)\n f2tr = foyer_fiscal('f2tr', period)\n f2ts = foyer_fiscal('f2ts', period)\n f2tt = foyer_fiscal('f2tt', period)\n f2vv = foyer_fiscal('f2vv', period)\n f2ww = foyer_fiscal('f2ww', period)\n f2zz = foyer_fiscal('f2zz', period)\n\n # Revenus après abatemment\n abattement_dividende = (f2fu + f2dc) * parameters_rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement\n abattement_assurance_vie = parameters_rvcm.produits_assurances_vies_assimiles.abattement_couple * maries_ou_pacses + parameters_rvcm.produits_assurances_vies_assimiles.abattement_celib * (celibataire_ou_divorce | veuf | jeune_veuf)\n abattement_residuel = max_(abattement_assurance_vie - f2ch, 0)\n abattement_residuel2 = max_(abattement_residuel - f2vv, 0)\n\n pre_result = where(imposition_au_bareme, f2zz + max_(f2vv - abattement_residuel, 0) + max_(f2ww - abattement_residuel2, 0) + f2fu + f2dc - abattement_dividende\n + f2ts + f2tr + f2tt + f2go * parameters_rvcm.majoration_revenus_reputes_distribues, 0)\n rvcm_apres_abattement = (\n f2yy\n + f2ch - min_(f2ch, abattement_assurance_vie)\n + pre_result\n )\n f2ca = where(imposition_au_bareme, f2ca, 0)\n\n return max_(0, rvcm_apres_abattement - f2ca - deficit_rcm)\n", "start_line_number": 880, "stop_line_number": 929, "variables": [ "celibataire_ou_divorce", "deficit_rcm", "f2ca", "f2ch", "f2dc", "f2fu", "f2go", "f2op", "f2tr", "f2ts", "f2tt", "f2vv", "f2ww", "f2yy", "f2zz", "jeune_veuf", "maries_ou_pacses", "veuf" ] }, "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 }, { "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": 8, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 8, "lineno": 2, "value": "\n Revenus des valeurs et capitaux mobiliers\n\n Seule différence avec la formule précédente :\n On ajoute la case 2TQ qui représente des revenus qui étaient comptés dans 2TR jusqu'en 2018.\n Source : Brochure pratique revenus 2019 page 123 et 340: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2020/accueil.htm\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 63, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 20, "end_lineno": 9, "id": "maries_ou_pacses", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 36, "end_col_offset": 54, "end_lineno": 9, "lineno": 9, "value": "maries_ou_pacses" }, { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 23, "end_col_offset": 63, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 9, "id": "foyer_fiscal", "lineno": 9 }, "keywords": [], "lineno": 9 } }, { 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"BinOp", "col_offset": 19, "end_col_offset": 61, "end_lineno": 49, "left": { "ast_class": "BinOp", "col_offset": 19, "end_col_offset": 47, "end_lineno": 49, "left": { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 49, "id": "rvcm_apres_abattement", "lineno": 49 }, "lineno": 49, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 47, "end_lineno": 49, "id": "f2ca", "lineno": 49 } }, "lineno": 49, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 61, "end_lineno": 49, "id": "deficit_rcm", "lineno": 49 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 62, "end_lineno": 49, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 49, "id": "max_", "lineno": 49 }, "keywords": [], "lineno": 49 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 62, "end_lineno": 49, "lineno": 1, "name": "formula_2019_01_01" }, "documentation": "\nRevenus des valeurs et capitaux mobiliers\n\nSeule différence avec la formule précédente :\n On ajoute la case 2TQ qui représente des revenus qui étaient comptés dans 2TR jusqu'en 2018.\n Source : Brochure pratique revenus 2019 page 123 et 340: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2020/accueil.htm\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues", "impot_revenu.calcul_revenus_imposables.rvcm.produits_assurances_vies_assimiles.abattement_celib", "impot_revenu.calcul_revenus_imposables.rvcm.produits_assurances_vies_assimiles.abattement_couple", "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement" ], "source_code": "def formula_2019_01_01(foyer_fiscal, period, parameters):\n '''\n Revenus des valeurs et capitaux mobiliers\n\n Seule différence avec la formule précédente :\n On ajoute la case 2TQ qui représente des revenus qui étaient comptés dans 2TR jusqu'en 2018.\n Source : Brochure pratique revenus 2019 page 123 et 340: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2020/accueil.htm\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n celibataire_ou_divorce = foyer_fiscal('celibataire_ou_divorce', period)\n veuf = foyer_fiscal('veuf', period)\n jeune_veuf = foyer_fiscal('jeune_veuf', period)\n deficit_rcm = foyer_fiscal('deficit_rcm', period)\n parameters_rvcm = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n imposition_au_bareme = foyer_fiscal('f2op', period)\n\n # Revenus à prendre en compte dans les deux cas: pfu ou imposition au barème\n f2ch = foyer_fiscal('f2ch', period)\n f2yy = foyer_fiscal('f2yy', period)\n\n # Revenus à prendre en compte dans un seul cas: imposition au barème\n f2ca = foyer_fiscal('f2ca', period)\n f2dc = foyer_fiscal('f2dc', period)\n f2fu = foyer_fiscal('f2fu', period)\n f2go = foyer_fiscal('f2go', period)\n f2tr = foyer_fiscal('f2tr', period)\n f2ts = foyer_fiscal('f2ts', period)\n f2tt = foyer_fiscal('f2tt', period)\n f2vv = foyer_fiscal('f2vv', period)\n f2ww = foyer_fiscal('f2ww', period)\n f2zz = foyer_fiscal('f2zz', period)\n f2tq = foyer_fiscal('f2tq', period)\n\n # Revenus après abatemment\n abattement_dividende = (f2fu + f2dc) * parameters_rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement\n abattement_assurance_vie = parameters_rvcm.produits_assurances_vies_assimiles.abattement_couple * maries_ou_pacses + parameters_rvcm.produits_assurances_vies_assimiles.abattement_celib * (celibataire_ou_divorce | veuf | jeune_veuf)\n abattement_residuel = max_(abattement_assurance_vie - f2ch, 0)\n abattement_residuel2 = max_(abattement_residuel - f2vv, 0)\n\n pre_result = where(imposition_au_bareme, f2zz + max_(f2vv - abattement_residuel, 0) + max_(f2ww - abattement_residuel2, 0) + f2fu + f2dc - abattement_dividende\n + f2ts + f2tr + f2tt + f2go * parameters_rvcm.majoration_revenus_reputes_distribues + f2tq, 0)\n rvcm_apres_abattement = (\n f2yy\n + f2ch - min_(f2ch, abattement_assurance_vie)\n + pre_result\n )\n f2ca = where(imposition_au_bareme, f2ca, 0)\n\n return max_(0, rvcm_apres_abattement - f2ca - deficit_rcm)\n", "start_line_number": 930, "stop_line_number": 979, "variables": [ "celibataire_ou_divorce", "deficit_rcm", "f2ca", "f2ch", "f2dc", "f2fu", "f2go", "f2op", "f2tq", "f2tr", "f2ts", "f2tt", "f2vv", "f2ww", "f2yy", "f2zz", "jeune_veuf", "maries_ou_pacses", "veuf" ] }, "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": 8, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 8, "lineno": 2, "value": "\n Revenus des valeurs et capitaux mobiliers\n\n Seule différence avec la formule précédente :\n On ajoute la case 2TZ qui représente des revenus qui étaient comptés dans 1AI jusqu'en 2018 et n'étaient pas éligibles au pfu.\n Source : Brochure pratique revenus 2020 page 119, 132 et 364: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2021/accueil.htm\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 63, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { 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}, "end_col_offset": 25, "end_lineno": 43, "id": "rvcm_apres_abattement", "lineno": 43 } ], "value": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 20, "end_lineno": 46, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 53, "end_lineno": 45, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 14, "end_lineno": 45, "left": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 12, "end_lineno": 44, "id": "f2yy", "lineno": 44 }, "lineno": 44, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 45, "id": "f2ch", "lineno": 45 } }, "lineno": 44, "op": { "ast_class": "Sub" }, "right": { "args": [ { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 45, "id": "f2ch", "lineno": 45 }, { "ast_class": "Name", "col_offset": 28, "ctx": { "ast_class": "Load" }, 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"ast_class": "Name", "col_offset": 39, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 48, "id": "f2ca", "lineno": 48 }, { "ast_class": "Constant", "col_offset": 45, "end_col_offset": 46, "end_lineno": 48, "lineno": 48, "value": 0 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 47, "end_lineno": 48, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 16, "end_lineno": 48, "id": "where", "lineno": 48 }, "keywords": [], "lineno": 48 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 62, "end_lineno": 50, "lineno": 50, "value": { "args": [ { "ast_class": "Constant", "col_offset": 16, "end_col_offset": 17, "end_lineno": 50, "lineno": 50, "value": 0 }, { "ast_class": "BinOp", "col_offset": 19, "end_col_offset": 61, "end_lineno": 50, "left": { "ast_class": "BinOp", "col_offset": 19, "end_col_offset": 47, "end_lineno": 50, "left": { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 50, "id": "rvcm_apres_abattement", "lineno": 50 }, "lineno": 50, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 47, "end_lineno": 50, "id": "f2ca", "lineno": 50 } }, "lineno": 50, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 61, "end_lineno": 50, "id": "deficit_rcm", "lineno": 50 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 62, "end_lineno": 50, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 50, "id": "max_", "lineno": 50 }, "keywords": [], "lineno": 50 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 62, "end_lineno": 50, "lineno": 1, "name": "formula_2020_01_01" }, "documentation": "\nRevenus des valeurs et capitaux mobiliers\n\nSeule différence avec la formule précédente :\n On ajoute la case 2TZ qui représente des revenus qui étaient comptés dans 1AI jusqu'en 2018 et n'étaient pas éligibles au pfu.\n Source : Brochure pratique revenus 2020 page 119, 132 et 364: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2021/accueil.htm\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues", "impot_revenu.calcul_revenus_imposables.rvcm.produits_assurances_vies_assimiles.abattement_celib", "impot_revenu.calcul_revenus_imposables.rvcm.produits_assurances_vies_assimiles.abattement_couple", "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement" ], "source_code": "def formula_2020_01_01(foyer_fiscal, period, parameters):\n '''\n Revenus des valeurs et capitaux mobiliers\n\n Seule différence avec la formule précédente :\n On ajoute la case 2TZ qui représente des revenus qui étaient comptés dans 1AI jusqu'en 2018 et n'étaient pas éligibles au pfu.\n Source : Brochure pratique revenus 2020 page 119, 132 et 364: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2021/accueil.htm\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n celibataire_ou_divorce = foyer_fiscal('celibataire_ou_divorce', period)\n veuf = foyer_fiscal('veuf', period)\n jeune_veuf = foyer_fiscal('jeune_veuf', period)\n deficit_rcm = foyer_fiscal('deficit_rcm', period)\n parameters_rvcm = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n imposition_au_bareme = foyer_fiscal('f2op', period)\n\n # Revenus à prendre en compte dans les deux cas: pfu ou imposition au barème\n f2ch = foyer_fiscal('f2ch', period)\n f2yy = foyer_fiscal('f2yy', period)\n\n # Revenus à prendre en compte dans un seul cas: imposition au barème\n f2ca = foyer_fiscal('f2ca', period)\n f2dc = foyer_fiscal('f2dc', period)\n f2fu = foyer_fiscal('f2fu', period)\n f2go = foyer_fiscal('f2go', period)\n f2tr = foyer_fiscal('f2tr', period)\n f2ts = foyer_fiscal('f2ts', period)\n f2tt = foyer_fiscal('f2tt', period)\n f2vv = foyer_fiscal('f2vv', period)\n f2ww = foyer_fiscal('f2ww', period)\n f2zz = foyer_fiscal('f2zz', period)\n f2tq = foyer_fiscal('f2tq', period)\n f2tz = foyer_fiscal('f2tz', period)\n\n # Revenus après abatemment\n abattement_dividende = (f2fu + f2dc) * parameters_rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement\n abattement_assurance_vie = parameters_rvcm.produits_assurances_vies_assimiles.abattement_couple * maries_ou_pacses + parameters_rvcm.produits_assurances_vies_assimiles.abattement_celib * (celibataire_ou_divorce | veuf | jeune_veuf)\n abattement_residuel = max_(abattement_assurance_vie - f2ch, 0)\n abattement_residuel2 = max_(abattement_residuel - f2vv, 0)\n\n pre_result = where(imposition_au_bareme, f2zz + max_(f2vv - abattement_residuel, 0) + max_(f2ww - abattement_residuel2, 0) + f2fu + f2dc - abattement_dividende\n + f2ts + f2tr + f2tt + f2go * parameters_rvcm.majoration_revenus_reputes_distribues + f2tq + f2tz, 0)\n rvcm_apres_abattement = (\n f2yy\n + f2ch - min_(f2ch, abattement_assurance_vie)\n + pre_result\n )\n f2ca = where(imposition_au_bareme, f2ca, 0)\n\n return max_(0, rvcm_apres_abattement - f2ca - deficit_rcm)\n", "start_line_number": 980, "stop_line_number": 1030, "variables": [ "celibataire_ou_divorce", "deficit_rcm", "f2ca", "f2ch", "f2dc", "f2fu", "f2go", "f2op", "f2tq", "f2tr", "f2ts", "f2tt", "f2tz", "f2vv", "f2ww", "f2yy", "f2zz", "jeune_veuf", "maries_ou_pacses", "veuf" ] } }, "json_type": "number", "label": "Revenu catégoriel - Capitaux", "last_value_still_valid_on": "2020-01-01", "name": "revenu_categoriel_capital", "reference": { "0001-01-01": [ { "href": "http://www.insee.fr/fr/methodes/default.asp?page=definitions/revenus-categoriesl.htm" } ] }, "referring_variables": [ "aide_logement_base_revenus_fiscaux", "rev_coll", "revenu_categoriel", "rvcm_plus_abat" ], "start_line_number": 682, "stop_line_number": 1030, "unit": "currency", "value_type": "float" }