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"end_col_offset": 49, "end_lineno": 9, "lineno": 9, "value": 0 } ], "ast_class": "Call", "col_offset": 38, "end_col_offset": 50, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 9, "id": "max_", "lineno": 9 }, "keywords": [], "lineno": 9 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 51, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 9, "id": "min_", "lineno": 9 }, "keywords": [], "lineno": 9 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 51, "end_lineno": 9, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "taxation_capital.prelevements_sociaux.csg.taux_deductible.revenus_du_patrimoine" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n csg_deductible = parameters(period).taxation_capital.prelevements_sociaux.csg.taux_deductible.revenus_du_patrimoine\n rbg = foyer_fiscal('rbg', period)\n f6de = foyer_fiscal('f6de', period)\n f2bh = foyer_fiscal('f2bh', period)\n f2df = foyer_fiscal('f2df', period)\n csg_deduc_patrimoine = max_(f6de, 0) + max_(csg_deductible * (f2bh + f2df), 0)\n\n return min_(csg_deduc_patrimoine, max_(rbg, 0))\n", "start_line_number": 1270, "stop_line_number": 1279, "variables": [ "f2bh", "f2df", "f6de", "rbg" ] }, "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": 4, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 4, "lineno": 2, "value": "\n Si le foyer fiscal n'opte pas pour l'imposition au barème des revenus éligibles au pfu, les revenus inscrits case 2BH n'ouvrent pas droit à csg déductible\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 119, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 18, "end_lineno": 5, "id": "csg_deductible", "lineno": 5 } ], "value": { "ast_class": "Attribute", "attr": "revenus_du_patrimoine", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 119, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "Attribute", "attr": "taux_deductible", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 97, "end_lineno": 5, "lineno": 5, 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"end_col_offset": 15, "end_lineno": 14, "id": "min_", "lineno": 14 }, "keywords": [], "lineno": 14 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 51, "end_lineno": 14, "lineno": 1, "name": "formula_2018_01_01" }, "documentation": "\nSi le foyer fiscal n'opte pas pour l'imposition au barème des revenus éligibles au pfu, les revenus inscrits case 2BH n'ouvrent pas droit à csg déductible\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "taxation_capital.prelevements_sociaux.csg.taux_deductible.revenus_du_patrimoine" ], "source_code": "def formula_2018_01_01(foyer_fiscal, period, parameters):\n '''\n Si le foyer fiscal n'opte pas pour l'imposition au barème des revenus éligibles au pfu, les revenus inscrits case 2BH n'ouvrent pas droit à csg déductible\n '''\n csg_deductible = parameters(period).taxation_capital.prelevements_sociaux.csg.taux_deductible.revenus_du_patrimoine\n imposition_au_bareme = foyer_fiscal('f2op', period)\n rbg = foyer_fiscal('rbg', period)\n f6de = foyer_fiscal('f6de', period)\n f2bh = foyer_fiscal('f2bh', period)\n f2df = foyer_fiscal('f2df', period)\n f2bh = where(imposition_au_bareme, f2bh, 0)\n csg_deduc_patrimoine = max_(f6de, 0) + max_(csg_deductible * (f2bh + f2df), 0)\n\n return min_(csg_deduc_patrimoine, max_(rbg, 0))\n", "start_line_number": 1280, "stop_line_number": 1294, "variables": [ "f2bh", "f2df", "f2op", "f6de", "rbg" ] } }, "json_type": "number", "label": "Csg déductible sur le patrimoine", "last_value_still_valid_on": "2018-01-01", "name": "csg_patrimoine_deductible_ir", "reference": { "0001-01-01": [ { "href": "http://www.impots.gouv.fr/portal/dgi/public/particuliers.impot?pageId=part_ctrb_soc&typePage=cpr02&sfid=503&espId=1&communaute=1&impot=CS" } ] }, "referring_variables": [ "bouclier_rev", "rng" ], "start_line_number": 1263, "stop_line_number": 1294, "value_type": "float" }