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} } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 49, "end_lineno": 11, "lineno": 11, "value": { "ast_class": "UnaryOp", "col_offset": 11, "end_col_offset": 49, "end_lineno": 11, "lineno": 11, "op": { "ast_class": "USub" }, "operand": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 49, "end_lineno": 11, "id": "cotisations_non_salarie_micro_social", "lineno": 11 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 49, "end_lineno": 11, "lineno": 1, "name": "formula_2011_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_non_salarie.py", "parameters": [ "prelevements_sociaux.professions_liberales.auto_entrepreneur.cotisations_prestations.cipav", "prelevements_sociaux.professions_liberales.auto_entrepreneur.cotisations_prestations.service", "prelevements_sociaux.professions_liberales.auto_entrepreneur.cotisations_prestations.vente", "prelevements_sociaux.professions_liberales.auto_entrepreneur.formation_professionnelle.professions_liberales_chiffre_affaires", "prelevements_sociaux.professions_liberales.auto_entrepreneur.formation_professionnelle.servicecom_chiffre_affaires", "prelevements_sociaux.professions_liberales.auto_entrepreneur.formation_professionnelle.ventecom_chiffre_affaires" ], "source_code": "def formula_2011_01_01(individu, period, parameters):\n assiette_service = individu.foyer_fiscal('assiette_service', period) * individu.has_role(FoyerFiscal.DECLARANT_PRINCIPAL)\n assiette_vente = individu.foyer_fiscal('assiette_vente', period) * individu.has_role(FoyerFiscal.DECLARANT_PRINCIPAL)\n assiette_proflib = individu.foyer_fiscal('assiette_proflib', period) * individu.has_role(FoyerFiscal.DECLARANT_PRINCIPAL)\n cotisations_prestation = parameters(period).prelevements_sociaux.professions_liberales.auto_entrepreneur\n cotisations_non_salarie_micro_social = (\n assiette_service * (cotisations_prestation.cotisations_prestations.service + cotisations_prestation.formation_professionnelle.servicecom_chiffre_affaires)\n + assiette_vente * (cotisations_prestation.cotisations_prestations.vente + cotisations_prestation.formation_professionnelle.ventecom_chiffre_affaires)\n + assiette_proflib * (cotisations_prestation.cotisations_prestations.cipav + cotisations_prestation.formation_professionnelle.professions_liberales_chiffre_affaires)\n )\n return - cotisations_non_salarie_micro_social\n", "start_line_number": 47, "stop_line_number": 58, "variables": [ "assiette_proflib", "assiette_service", "assiette_vente" ] }, "2022-10-01": { "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, 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"prelevements_sociaux.professions_liberales.auto_entrepreneur.formation_professionnelle.ventecom_chiffre_affaires" ], "source_code": "def formula_2022_10_01(individu, period, parameters):\n '''\n Les lettres des catégories sont celles utilisées dans l'article Article D613-4 du CSS\n Voir https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049624125/2026-01-01/\n '''\n # Assiettes de base (cases 2042 C PRO)\n assiette_service = individu.foyer_fiscal('assiette_service', period) * individu.has_role(FoyerFiscal.DECLARANT_PRINCIPAL)\n assiette_vente = individu.foyer_fiscal('assiette_vente', period) * individu.has_role(FoyerFiscal.DECLARANT_PRINCIPAL)\n assiette_proflib = individu.foyer_fiscal('assiette_proflib', period) * individu.has_role(FoyerFiscal.DECLARANT_PRINCIPAL)\n\n # Variables de dispatching pour 5TB (services + meublés)\n part_meubles_tourisme_classes = individu('part_meubles_tourisme_classes', period)\n part_service_bic = 1 - part_meubles_tourisme_classes\n\n # Variables de dispatching pour 5TE (BNC CIPAV + BNC non CIPAV)\n part_bnc_non_cipav = individu('part_bnc_non_cipav', period)\n part_bnc_cipav = 1 - part_bnc_non_cipav\n\n # Répartition des assiettes par vraie catégorie\n assiette_vente_cat_a = assiette_vente\n assiette_bnc_cipav_cat_b = assiette_proflib * part_bnc_cipav\n assiette_meubles_cat_c = assiette_service * part_meubles_tourisme_classes\n assiette_service_cat_d = assiette_service * part_service_bic\n assiette_bnc_non_cipav_cat_e = assiette_proflib * part_bnc_non_cipav\n\n cotisations_prestation = parameters(period).prelevements_sociaux.professions_liberales.auto_entrepreneur.cotisations_prestations\n formation_professionnelle = parameters(period).prelevements_sociaux.professions_liberales.auto_entrepreneur.formation_professionnelle\n\n cotisations_non_salarie_micro_social = (\n # Catégorie a - Ventes BIC\n assiette_vente_cat_a * (cotisations_prestation.vente + formation_professionnelle.ventecom_chiffre_affaires)\n # Catégorie b - BNC CIPAV\n + assiette_bnc_cipav_cat_b * (cotisations_prestation.cipav + formation_professionnelle.professions_liberales_chiffre_affaires)\n # Catégorie c - Meublés tourisme classés\n + assiette_meubles_cat_c * (cotisations_prestation.meuble_tour_class + formation_professionnelle.ventecom_chiffre_affaires)\n # Catégorie d - Services BIC\n + assiette_service_cat_d * (cotisations_prestation.service_bic + formation_professionnelle.artisans_hors_alsace_chiffre_affaires)\n # Catégorie e - BNC non CIPAV\n + assiette_bnc_non_cipav_cat_e * (cotisations_prestation.service + formation_professionnelle.servicecom_chiffre_affaires)\n )\n\n return -cotisations_non_salarie_micro_social\n", "start_line_number": 59, "stop_line_number": 101, "variables": [ "assiette_proflib", "assiette_service", "assiette_vente", "part_bnc_non_cipav", "part_meubles_tourisme_classes" ] } }, "json_type": "number", "label": "Cotisations sociales des travailleurs non salaries", "last_value_still_valid_on": "2022-10-01", "name": "cotisations_non_salarie_micro_social", "referring_variables": [ "cotisations_non_salarie" ], "start_line_number": 29, "stop_line_number": 101, "value_type": "float" }