{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 12, "end_col_offset": 24, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 26, "end_col_offset": 32, "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": 7, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 7, "lineno": 2, "value": "\n On crée cette variable étant donné que ces revenus sont renseignés jusqu'à 2014 dans des cases individuelles, et à partir de 2015 dans\n des cases à l'échelle du foyer fiscal. Créer cette variable intermédiaire permet d'alléger le code dans les formules dépendant de ces\n revenus.\n NB : la législation sur les GLO a été checkée en août 2023 à partir de 2017 seulement.\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 54, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 8, "id": "f3vd_i", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 34, "end_col_offset": 45, "end_lineno": 8, "lineno": 8, "value": "f3vd_2014" }, { "ast_class": "Name", "col_offset": 47, "ctx": { "ast_class": "Load" }, "end_col_offset": 53, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 54, "end_lineno": 8, "func": { "ast_class": "Attribute", "attr": "members", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 33, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 8, "id": "foyer_fiscal", "lineno": 8 } }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 35, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 9, "id": "f3vd", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 28, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 9, "id": "f3vd_i", "lineno": 9 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 35, "end_lineno": 9, "func": { "ast_class": "Attribute", "attr": "sum", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 9, "lineno": 9, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 9, "id": "foyer_fiscal", "lineno": 9 } }, "keywords": [], "lineno": 9 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 15, "end_lineno": 11, "lineno": 11, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 11, "id": "f3vd", "lineno": 11 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 15, "end_lineno": 11, "lineno": 1, "name": "formula" }, "documentation": "\nOn crée cette variable étant donné que ces revenus sont renseignés jusqu'à 2014 dans des cases individuelles, et à partir de 2015 dans\ndes cases à l'échelle du foyer fiscal. Créer cette variable intermédiaire permet d'alléger le code dans les formules dépendant de ces\nrevenus.\nNB : la législation sur les GLO a été checkée en août 2023 à partir de 2017 seulement.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "source_code": "def formula(foyer_fiscal, period):\n '''\n On crée cette variable étant donné que ces revenus sont renseignés jusqu'à 2014 dans des cases individuelles, et à partir de 2015 dans\n des cases à l'échelle du foyer fiscal. Créer cette variable intermédiaire permet d'alléger le code dans les formules dépendant de ces\n revenus.\n NB : la législation sur les GLO a été checkée en août 2023 à partir de 2017 seulement.\n '''\n f3vd_i = foyer_fiscal.members('f3vd_2014', period)\n f3vd = foyer_fiscal.sum(f3vd_i)\n\n return f3vd\n", "start_line_number": 2507, "stop_line_number": 2518, "variables": [ "f3vd_2014" ] }, "2015-01-01": { "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 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 2, "id": "f3vd", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 2, "lineno": 2, "value": "f3vd" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 15, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 4, "id": "f3vd", "lineno": 4 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 15, "end_lineno": 4, "lineno": 1, "name": "formula_2015_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "source_code": "def formula_2015_01_01(foyer_fiscal, period):\n f3vd = foyer_fiscal('f3vd', period)\n\n return f3vd\n", "start_line_number": 2519, "stop_line_number": 2523, "variables": [ "f3vd" ] } }, "json_type": "number", "label": "Gains de levée d'options sur titres et gains d'acquisition d'actions taxables à 18 %", "last_value_still_valid_on": "2015-01-01", "name": "glo_taxation_ir_forfaitaire_taux2", "referring_variables": [ "glo_taxation_ir_forfaitaire", "taxation_plus_values_hors_bareme" ], "start_line_number": 2501, "stop_line_number": 2523, "unit": "currency", "value_type": "float" }