{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.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": 45, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 2, "id": "aacc_impn", "lineno": 2 } ], "value": { "args": [ { 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"end_col_offset": 44, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 45, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 3, "id": "individu", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 45, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 4, "id": "aacc_defs", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 36, "end_lineno": 4, "lineno": 4, "value": "aacc_defs" }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 45, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 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"end_lineno": 5, "id": "aacc_defn", "lineno": 5 } }, "lineno": 5, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 48, "ctx": { "ast_class": "Load" }, "end_col_offset": 57, "end_lineno": 5, "id": "aacc_defs", "lineno": 5 } } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 58, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 5, "id": "max_", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 20, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 6, "id": "aacc_timp", "lineno": 6 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 20, "end_lineno": 6, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "source_code": "def formula(individu, period, parameters):\n aacc_impn = individu('aacc_impn', period)\n aacc_defn = individu('aacc_defn', period)\n aacc_defs = individu('aacc_defs', period)\n aacc_timp = max_(0, aacc_impn - aacc_defn - aacc_defs)\n return aacc_timp\n", "start_line_number": 3210, "stop_line_number": 3216, "variables": [ "aacc_defn", "aacc_defs", "aacc_impn" ] }, "2009-01-01": { "ast": { "args": { "args": [ { "arg": "individu", "ast_class": "arg", "col_offset": 23, "end_col_offset": 31, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 33, "end_col_offset": 39, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 41, "end_col_offset": 51, "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": 45, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 2, "id": "aacc_impn", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 36, "end_lineno": 2, "lineno": 2, "value": "aacc_impn" }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 45, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 2, "id": "individu", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 45, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 3, "id": "alnp_defs", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 36, "end_lineno": 3, "lineno": 3, "value": "alnp_defs" }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 45, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 3, "id": "individu", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 45, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 4, "id": "aacc_defn", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 36, "end_lineno": 4, "lineno": 4, "value": "aacc_defn" }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 45, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 4, "id": "individu", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 45, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 5, "id": "aacc_defs", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 36, "end_lineno": 5, "lineno": 5, "value": "aacc_defs" }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 45, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 5, "id": "individu", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 81, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 6, "id": "aacc_timp", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 21, "end_col_offset": 22, "end_lineno": 6, "lineno": 6, "value": 0 }, { "ast_class": "BinOp", "col_offset": 24, "end_col_offset": 80, "end_lineno": 6, "left": { "ast_class": "BinOp", "col_offset": 24, "end_col_offset": 68, "end_lineno": 6, "left": { "ast_class": "BinOp", "col_offset": 24, "end_col_offset": 56, "end_lineno": 6, "left": { "ast_class": "Name", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 33, "end_lineno": 6, "id": "aacc_impn", "lineno": 6 }, "lineno": 6, "op": { "ast_class": "Add" }, "right": { "args": [ { "ast_class": "Constant", "col_offset": 41, "end_col_offset": 42, "end_lineno": 6, "lineno": 6, "value": 0 }, { "ast_class": "UnaryOp", "col_offset": 44, "end_col_offset": 55, "end_lineno": 6, "lineno": 6, "op": { "ast_class": "USub" }, "operand": { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 55, "end_lineno": 6, "id": "alnp_defs", "lineno": 6 } } ], "ast_class": "Call", "col_offset": 36, "end_col_offset": 56, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 6, "id": "max_", "lineno": 6 }, "keywords": [], "lineno": 6 } }, "lineno": 6, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 59, "ctx": { "ast_class": "Load" }, "end_col_offset": 68, "end_lineno": 6, "id": "aacc_defn", "lineno": 6 } }, "lineno": 6, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 71, "ctx": { "ast_class": "Load" }, "end_col_offset": 80, "end_lineno": 6, "id": "aacc_defs", "lineno": 6 } } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 81, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 6, "id": "max_", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 20, "end_lineno": 7, "lineno": 7, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 7, "id": "aacc_timp", "lineno": 7 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 20, "end_lineno": 7, "lineno": 1, "name": "formula_2009_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "source_code": "def formula_2009_01_01(individu, period, parameters):\n aacc_impn = individu('aacc_impn', period)\n alnp_defs = individu('alnp_defs', period)\n aacc_defn = individu('aacc_defn', period)\n aacc_defs = individu('aacc_defs', period)\n aacc_timp = max_(0, aacc_impn + max_(0, - alnp_defs) - aacc_defn - aacc_defs)\n return aacc_timp\n", "start_line_number": 3217, "stop_line_number": 3224, "variables": [ "aacc_defn", "aacc_defs", "aacc_impn", "alnp_defs" ] }, "2010-01-01": { "ast": { "args": { "args": [ { "arg": "individu", "ast_class": "arg", "col_offset": 23, "end_col_offset": 31, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 33, "end_col_offset": 39, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 41, "end_col_offset": 51, "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": 45, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 2, "id": "aacc_impn", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 36, "end_lineno": 2, "lineno": 2, "value": "aacc_impn" }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 45, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 2, "id": "individu", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 45, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 3, "id": "alnp_defs", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 36, "end_lineno": 3, "lineno": 3, "value": "alnp_defs" }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 45, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 3, "id": "individu", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 45, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 4, "id": "aacc_defn", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 36, "end_lineno": 4, "lineno": 4, "value": "aacc_defn" }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 45, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 4, "id": "individu", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 69, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 5, "id": "aacc_timp", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 21, "end_col_offset": 22, "end_lineno": 5, "lineno": 5, "value": 0 }, { "ast_class": "BinOp", "col_offset": 24, "end_col_offset": 68, "end_lineno": 5, "left": { "ast_class": "BinOp", "col_offset": 24, "end_col_offset": 56, "end_lineno": 5, "left": { "ast_class": "Name", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 33, "end_lineno": 5, "id": "aacc_impn", "lineno": 5 }, "lineno": 5, "op": { "ast_class": "Add" }, "right": { "args": [ { "ast_class": "Constant", "col_offset": 41, "end_col_offset": 42, "end_lineno": 5, "lineno": 5, "value": 0 }, { "ast_class": "UnaryOp", "col_offset": 44, "end_col_offset": 55, "end_lineno": 5, "lineno": 5, "op": { "ast_class": "USub" }, "operand": { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 55, "end_lineno": 5, "id": "alnp_defs", "lineno": 5 } } ], "ast_class": "Call", "col_offset": 36, "end_col_offset": 56, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 5, "id": "max_", "lineno": 5 }, "keywords": [], "lineno": 5 } }, "lineno": 5, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 59, "ctx": { "ast_class": "Load" }, "end_col_offset": 68, "end_lineno": 5, "id": "aacc_defn", "lineno": 5 } } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 69, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 5, "id": "max_", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 20, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 6, "id": "aacc_timp", "lineno": 6 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 20, "end_lineno": 6, "lineno": 1, "name": "formula_2010_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "source_code": "def formula_2010_01_01(individu, period, parameters):\n aacc_impn = individu('aacc_impn', period)\n alnp_defs = individu('alnp_defs', period)\n aacc_defn = individu('aacc_defn', period)\n aacc_timp = max_(0, aacc_impn + max_(0, - alnp_defs) - aacc_defn)\n return aacc_timp\n", "start_line_number": 3225, "stop_line_number": 3231, "variables": [ "aacc_defn", "aacc_impn", "alnp_defs" ] }, "2011-01-01": { "ast": { 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"parameters": [ "impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.montant_minimum", "impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.regime_micro_bic.marchandises.taux", "impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.regime_micro_bic.services.taux" ], "source_code": "def formula_2011_01_01(individu, period, parameters):\n aacc_impn = individu('aacc_impn', period)\n aacc_gits = individu('aacc_gits', period)\n aacc_imps = individu('aacc_imps', period)\n alnp_defs = individu('alnp_defs', period)\n aacc_defn = individu('aacc_defn', period)\n micro = parameters(period).impot_revenu.calcul_revenus_imposables.rpns.micro\n aacc_timp = (\n max_(\n 0,\n (aacc_impn + (aacc_gits > 0) * max_(\n micro.microentreprise.montant_minimum,\n aacc_gits * (1 - micro.microentreprise.regime_micro_bic.marchandises.taux)\n ))\n + (aacc_imps > 0) * max_(\n micro.microentreprise.montant_minimum,\n aacc_imps * (1 - micro.microentreprise.regime_micro_bic.services.taux)\n )\n + max_(0, - alnp_defs) - aacc_defn\n )\n )\n return aacc_timp\n", "start_line_number": 3232, "stop_line_number": 3254, "variables": [ "aacc_defn", "aacc_gits", "aacc_impn", "aacc_imps", "alnp_defs" ] }, "2012-01-01": { "ast": { "args": { "args": [ { "arg": "individu", "ast_class": "arg", "col_offset": 23, "end_col_offset": 31, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 33, "end_col_offset": 39, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 41, "end_col_offset": 51, "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": 45, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, 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"impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.montant_minimum", "impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.regime_micro_bic.marchandises.taux", "impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.regime_micro_bic.services.taux" ], "source_code": "def formula_2012_01_01(individu, period, parameters):\n aacc_impn = individu('aacc_impn', period)\n aacc_gits = individu('aacc_gits', period)\n aacc_imps = individu('aacc_imps', period)\n nacc_meup = individu('nacc_meup', period)\n nacc_pres = individu('nacc_pres', period)\n alnp_defs = individu('alnp_defs', period)\n aacc_defn = individu('aacc_defn', period)\n micro = parameters(period).impot_revenu.calcul_revenus_imposables.rpns.micro\n aacc_timp = (\n max_(\n 0,\n (aacc_impn + (aacc_gits > 0) * max_(\n micro.microentreprise.montant_minimum,\n aacc_gits * (1 - micro.microentreprise.regime_micro_bic.marchandises.taux)\n ))\n + (aacc_imps > 0) * max_(\n micro.microentreprise.montant_minimum,\n aacc_imps * (1 - micro.microentreprise.regime_micro_bic.services.taux)\n )\n + (nacc_meup > 0) * max_(\n micro.microentreprise.montant_minimum,\n nacc_meup * (1 - micro.microentreprise.regime_micro_bic.marchandises.taux)\n )\n + max_(0, nacc_pres - alnp_defs) - aacc_defn\n )\n )\n return aacc_timp\n", "start_line_number": 3255, "stop_line_number": 3283, "variables": [ "aacc_defn", "aacc_gits", "aacc_impn", "aacc_imps", "alnp_defs", "nacc_meup", "nacc_pres" ] }, "2017-01-01": { "ast": { "args": { "args": [ { "arg": "individu", "ast_class": "arg", "col_offset": 23, "end_col_offset": 31, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 33, "end_col_offset": 39, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 41, "end_col_offset": 51, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, 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"op": { "ast_class": "Add" }, "right": { "args": [ { "ast_class": "Constant", "col_offset": 19, "end_col_offset": 20, "end_lineno": 30, "lineno": 30, "value": 0 }, { "ast_class": "BinOp", "col_offset": 22, "end_col_offset": 43, "end_lineno": 30, "left": { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 30, "id": "nacc_pres", "lineno": 30 }, "lineno": 30, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 30, "id": "alnp_defs", "lineno": 30 } } ], "ast_class": "Call", "col_offset": 14, "end_col_offset": 44, "end_lineno": 30, "func": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 30, "id": "max_", "lineno": 30 }, "keywords": [], "lineno": 30 } }, "lineno": 14, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 47, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 30, "id": "aacc_defn", "lineno": 30 } } ], "ast_class": "Call", "col_offset": 8, "end_col_offset": 13, "end_lineno": 31, "func": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 12, "end_lineno": 12, "id": "max_", "lineno": 12 }, "keywords": [], "lineno": 12 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 20, "end_lineno": 33, "lineno": 33, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 33, "id": "aacc_timp", "lineno": 33 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 20, "end_lineno": 33, "lineno": 1, "name": "formula_2017_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.montant_minimum", "impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.regime_micro_bic.marchandises.taux", "impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.regime_micro_bic.services.taux" ], "source_code": "def formula_2017_01_01(individu, period, parameters):\n aacc_impn = individu('aacc_impn', period)\n aacc_gits = individu('aacc_gits', period)\n aacc_imps = individu('aacc_imps', period)\n nacc_meup = individu('nacc_meup', period)\n nacc_meuc = individu('nacc_meuc', period)\n nacc_pres = individu('nacc_pres', period)\n alnp_defs = individu('alnp_defs', period)\n aacc_defn = individu('aacc_defn', period)\n micro = parameters(period).impot_revenu.calcul_revenus_imposables.rpns.micro\n aacc_timp = (\n max_(\n 0,\n (aacc_impn + (aacc_gits > 0) * max_(\n micro.microentreprise.montant_minimum,\n aacc_gits * (1 - micro.microentreprise.regime_micro_bic.marchandises.taux)\n ))\n + (aacc_imps > 0) * max_(\n micro.microentreprise.montant_minimum,\n aacc_imps * (1 - micro.microentreprise.regime_micro_bic.services.taux)\n )\n + (nacc_meup > 0) * max_(\n micro.microentreprise.montant_minimum,\n nacc_meup * (1 - micro.microentreprise.regime_micro_bic.marchandises.taux)\n )\n + (nacc_meuc > 0) * max_(\n micro.microentreprise.montant_minimum,\n nacc_meuc * (1 - micro.microentreprise.regime_micro_bic.services.taux)\n )\n + max_(0, nacc_pres - alnp_defs) - aacc_defn\n )\n )\n return aacc_timp\n", "start_line_number": 3284, "stop_line_number": 3317, "variables": [ "aacc_defn", "aacc_gits", "aacc_impn", "aacc_imps", "alnp_defs", "nacc_meuc", "nacc_meup", "nacc_pres" ] } }, "json_type": "number", "label": "Revenus des professions non salariées individuels avec abattement CGA", "last_value_still_valid_on": "2017-01-01", "name": "aacc_timp", "referring_variables": [ "atimp" ], "start_line_number": 3204, "stop_line_number": 3317, "unit": "currency", "value_type": "float" }