{ "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 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 34, "end_col_offset": 44, "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 Montant après seuil de recouvrement (hors ppe)\n NB : ce montant l'impôt correspond à une notion administrative :\n dans certains cas, il existe des prélèvements à la source faisant\n office d'acomptes d'impôt sur le revenu (cf. variable acomptes_ir). Ces acomptes sont comptabilisés dans la feuille d'impôt comme des crédits d'impôt, mais correspondent économiquement à des montants d'impôt dus.\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 37, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 8, "id": "iai", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 23, "end_col_offset": 28, "end_lineno": 8, "lineno": 8, "value": "iai" }, { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 37, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 8, "id": "foyer_fiscal", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, 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"documentation": "\nMontant après seuil de recouvrement (hors ppe)\nNB : ce montant l'impôt correspond à une notion administrative :\ndans certains cas, il existe des prélèvements à la source faisant\noffice d'acomptes d'impôt sur le revenu (cf. variable acomptes_ir). Ces acomptes sont comptabilisés dans la feuille d'impôt comme des crédits d'impôt, mais correspondent économiquement à des montants d'impôt dus.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "source_code": "def formula(foyer_fiscal, period, parameters):\n '''\n Montant après seuil de recouvrement (hors ppe)\n NB : ce montant l'impôt correspond à une notion administrative :\n dans certains cas, il existe des prélèvements à la source faisant\n office d'acomptes d'impôt sur le revenu (cf. variable acomptes_ir). Ces acomptes sont comptabilisés dans la feuille d'impôt comme des crédits d'impôt, mais correspondent économiquement à des montants d'impôt dus.\n '''\n iai = foyer_fiscal('iai', period)\n credits_impot = foyer_fiscal('credits_impot', period)\n acomptes_ir = foyer_fiscal('acomptes_ir', period)\n cehr = foyer_fiscal('contribution_exceptionnelle_hauts_revenus', period)\n pfu = foyer_fiscal('prelevement_forfaitaire_unique_ir', period)\n\n return -(iai + cehr + pfu - credits_impot - acomptes_ir)\n", "start_line_number": 2316, "stop_line_number": 2330, "variables": [ "acomptes_ir", "contribution_exceptionnelle_hauts_revenus", "credits_impot", "iai", "prelevement_forfaitaire_unique_ir" ] } }, "json_type": "number", "label": "Impôt sur le revenu des personnes physiques restant à payer, après prise en compte des éventuels acomptes et avant application des seuils de mise en recouvrement", "name": "impot_revenu_avant_seuils_mise_recouvrement", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041464766" } ] }, "referring_variables": [ "correction_ir_seuils_recouvrement", "impot_revenu_restant_a_payer" ], "start_line_number": 2309, "stop_line_number": 2330, "unit": "currency", "value_type": "float" }