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23, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Compare", "col_offset": 107, "comparators": [ { "ast_class": "Constant", "col_offset": 115, "end_col_offset": 116, "end_lineno": 23, "lineno": 23, "value": 0 } ], "end_col_offset": 116, "end_lineno": 23, "left": { "ast_class": "Name", "col_offset": 107, "ctx": { "ast_class": "Load" }, "end_col_offset": 111, "end_lineno": 23, "id": "f2da", "lineno": 23 }, "lineno": 23, "ops": [ { "ast_class": "Eq" } ] } }, "lineno": 23, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 120, "ctx": { "ast_class": "Load" }, "end_col_offset": 124, "end_lineno": 23, "id": "i121", "lineno": 23 } }, { "ast_class": "Constant", "col_offset": 126, "end_col_offset": 127, "end_lineno": 23, "lineno": 23, "value": 0 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 128, "end_lineno": 23, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 23, "id": "max_", "lineno": 23 }, "keywords": [], "lineno": 23 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 128, "end_lineno": 23, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.abattement_forfaitaire", "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n f2dc = foyer_fiscal('f2dc', period)\n f2ts = foyer_fiscal('f2ts', period)\n f2ca = foyer_fiscal('f2ca', period)\n f2gr = foyer_fiscal('f2gr', period)\n f2fu = foyer_fiscal('f2fu', period)\n f2da = foyer_fiscal('f2da', period) # noqa F841\n parameters_rvcm = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n\n # Calcul de i121\n # Part des frais s'imputant sur les revenus déclarés case DC\n den = ((f2dc + f2ts) != 0) * (f2dc + f2ts) + ((f2dc + f2ts) == 0)\n F1 = f2ca / den * f2dc # f12\n # Revenus de capitaux mobiliers nets de frais, ouvrant droit à abattement\n # partie positive\n g12b = max_(f2dc * (1 - parameters_rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement * (f2da == 0)) - F1, 0)\n rev = g12b + f2gr + f2fu * (1 - parameters_rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement * (f2da == 0))\n\n # Abattements, limité au revenu\n h12 = parameters_rvcm.revenus_capitaux_mobiliers_dividendes.abattement_forfaitaire * (1 + maries_ou_pacses)\n i121 = - min_(0, rev - h12)\n return max_((parameters_rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement) * (f2dc + f2fu) * (f2da == 0) - i121, 0)\n", "start_line_number": 1038, "stop_line_number": 1061, "variables": [ "f2ca", "f2da", "f2dc", "f2fu", "f2gr", "f2ts", "maries_ou_pacses" ] }, "2013-01-01": { "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": "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": "f2dc", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 2, "lineno": 2, "value": "f2dc" }, { "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": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 3, "id": "f2fu", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 3, "lineno": 3, "value": "f2fu" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 84, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 19, "end_lineno": 4, "id": "parameters_rvcm", "lineno": 4 } ], "value": { "ast_class": "Attribute", "attr": "rvcm", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 84, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Attribute", "attr": "calcul_revenus_imposables", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 79, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 53, "end_lineno": 4, "lineno": 4, "value": { "args": [ { "ast_class": "Name", "col_offset": 33, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 22, "end_col_offset": 40, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 4, "id": "parameters", "lineno": 4 }, "keywords": [], "lineno": 4 } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 112, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 24, "end_lineno": 6, "id": "abattement_dividende", "lineno": 6 } ], "value": { "ast_class": "BinOp", "col_offset": 27, "end_col_offset": 112, "end_lineno": 6, "left": { "ast_class": "BinOp", "col_offset": 28, "end_col_offset": 39, "end_lineno": 6, "left": { "ast_class": "Name", "col_offset": 28, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 6, "id": "f2fu", "lineno": 6 }, "lineno": 6, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 35, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 6, "id": "f2dc", "lineno": 6 } }, "lineno": 6, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Attribute", "attr": "taux_abattement", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 112, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Attribute", "attr": "revenus_capitaux_mobiliers_dividendes", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 96, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 58, "end_lineno": 6, "id": "parameters_rvcm", "lineno": 6 } } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 31, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 8, "id": "abattement_dividende", "lineno": 8 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 31, "end_lineno": 8, "lineno": 1, "name": "formula_2013_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement" ], "source_code": "def formula_2013_01_01(foyer_fiscal, period, parameters):\n f2dc = foyer_fiscal('f2dc', period)\n f2fu = foyer_fiscal('f2fu', period)\n parameters_rvcm = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n\n abattement_dividende = (f2fu + f2dc) * parameters_rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement\n\n return abattement_dividende\n", "start_line_number": 1062, "stop_line_number": 1070, "variables": [ "f2dc", "f2fu" ] }, "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": 7, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 7, "lineno": 2, "value": "\n 2 remarques :\n - À partir de 2018, les revenus de l'assurance-vie sont taxés au PFU et entrent dans le calcul du RFR via `revenus_capitaux_prelevement_forfaitaire_unique_ir`.\n Cette variable est brute d'abattement. Or, l'abattement sur les assurance-vie se déduit bien du RFR (contrairement à celui sur les dividendes). On le rajoute donc ici en négatif dans le cas où le foyer choisit le pfu.\n Si le foyer a choisi l'imposition au barème pour les revenus éligibles au pfu, les revenus de l'assurance-vie entrent dans le calcul du RFR via `revenus_categoriel` net d'abattement.\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 63, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 20, "end_lineno": 8, "id": "maries_ou_pacses", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 36, "end_col_offset": 54, "end_lineno": 8, "lineno": 8, "value": "maries_ou_pacses" }, { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 23, "end_col_offset": 63, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 8, "id": "foyer_fiscal", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 75, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 26, "end_lineno": 9, "id": "celibataire_ou_divorce", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 42, "end_col_offset": 66, "end_lineno": 9, "lineno": 9, "value": "celibataire_ou_divorce" }, { "ast_class": "Name", "col_offset": 68, "ctx": { "ast_class": "Load" }, "end_col_offset": 74, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 29, "end_col_offset": 75, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 29, "ctx": { "ast_class": "Load" }, "end_col_offset": 41, "end_lineno": 9, "id": "foyer_fiscal", "lineno": 9 }, "keywords": [], "lineno": 9 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 10, "id": "veuf", "lineno": 10 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 10, "lineno": 10, "value": "veuf" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 10, "id": "period", "lineno": 10 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 10, "id": "foyer_fiscal", "lineno": 10 }, "keywords": [], "lineno": 10 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 51, "end_lineno": 11, "lineno": 11, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 11, "id": "jeune_veuf", "lineno": 11 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 30, "end_col_offset": 42, "end_lineno": 11, "lineno": 11, "value": "jeune_veuf" }, { "ast_class": "Name", "col_offset": 44, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 11, "id": "period", "lineno": 11 } ], "ast_class": "Call", "col_offset": 17, "end_col_offset": 51, "end_lineno": 11, "func": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 29, "end_lineno": 11, "id": "foyer_fiscal", "lineno": 11 }, "keywords": [], "lineno": 11 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 55, "end_lineno": 12, "lineno": 12, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 24, "end_lineno": 12, "id": "imposition_au_bareme", "lineno": 12 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 40, "end_col_offset": 46, "end_lineno": 12, "lineno": 12, "value": "f2op" }, { "ast_class": "Name", "col_offset": 48, "ctx": { "ast_class": "Load" }, "end_col_offset": 54, "end_lineno": 12, "id": "period", "lineno": 12 } ], "ast_class": "Call", "col_offset": 27, "end_col_offset": 55, "end_lineno": 12, "func": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 12, "id": "foyer_fiscal", "lineno": 12 }, "keywords": [], "lineno": 12 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 13, "lineno": 13, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 13, "id": "f2ch", "lineno": 13 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 13, "lineno": 13, "value": "f2ch" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 13, "id": "period", "lineno": 13 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 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{ "ast_class": "Load" }, "end_col_offset": 55, "end_lineno": 27, "id": "abattement_dividende", "lineno": 27 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 55, "end_lineno": 27, "lineno": 1, "name": "formula_2018_01_01" }, "documentation": "\n2 remarques :\n - À partir de 2018, les revenus de l'assurance-vie sont taxés au PFU et entrent dans le calcul du RFR via `revenus_capitaux_prelevement_forfaitaire_unique_ir`.\n Cette variable est brute d'abattement. Or, l'abattement sur les assurance-vie se déduit bien du RFR (contrairement à celui sur les dividendes). On le rajoute donc ici en négatif dans le cas où le foyer choisit le pfu.\n Si le foyer a choisi l'imposition au barème pour les revenus éligibles au pfu, les revenus de l'assurance-vie entrent dans le calcul du RFR via `revenus_categoriel` net d'abattement.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.produits_assurances_vies_assimiles.abattement_celib", "impot_revenu.calcul_revenus_imposables.rvcm.produits_assurances_vies_assimiles.abattement_couple", "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement" ], "source_code": "def formula_2018_01_01(foyer_fiscal, period, parameters):\n '''\n 2 remarques :\n - À partir de 2018, les revenus de l'assurance-vie sont taxés au PFU et entrent dans le calcul du RFR via `revenus_capitaux_prelevement_forfaitaire_unique_ir`.\n Cette variable est brute d'abattement. Or, l'abattement sur les assurance-vie se déduit bien du RFR (contrairement à celui sur les dividendes). On le rajoute donc ici en négatif dans le cas où le foyer choisit le pfu.\n Si le foyer a choisi l'imposition au barème pour les revenus éligibles au pfu, les revenus de l'assurance-vie entrent dans le calcul du RFR via `revenus_categoriel` net d'abattement.\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n celibataire_ou_divorce = foyer_fiscal('celibataire_ou_divorce', period)\n veuf = foyer_fiscal('veuf', period)\n jeune_veuf = foyer_fiscal('jeune_veuf', period)\n imposition_au_bareme = foyer_fiscal('f2op', period)\n f2ch = foyer_fiscal('f2ch', period)\n f2dh = foyer_fiscal('f2dh', period)\n f2vv = foyer_fiscal('f2vv', period)\n f2ww = foyer_fiscal('f2ww', period)\n f2dc = foyer_fiscal('f2dc', period)\n f2fu = foyer_fiscal('f2fu', period)\n parameters_rvcm = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n\n abattement_assurance_vie = parameters_rvcm.produits_assurances_vies_assimiles.abattement_couple * maries_ou_pacses + parameters_rvcm.produits_assurances_vies_assimiles.abattement_celib * (celibataire_ou_divorce | veuf | jeune_veuf)\n abattement_assu_vie = where(imposition_au_bareme, 0,\n (f2ch < abattement_assurance_vie) * max_(0, min_(f2vv + f2ww, abattement_assurance_vie - f2ch - f2dh))\n )\n abattement_dividende = where(imposition_au_bareme, (f2fu + f2dc) * parameters_rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement, 0)\n\n return - abattement_assu_vie + abattement_dividende\n", "start_line_number": 1071, "stop_line_number": 1098, "variables": [ "celibataire_ou_divorce", "f2ch", "f2dc", "f2dh", "f2fu", "f2op", "f2vv", "f2ww", "jeune_veuf", "maries_ou_pacses", "veuf" ] } }, "json_type": "number", "label": "Abattement sur les revenus du capital imposés, en cas de choix d'imposition au barème de l'IR", "last_value_still_valid_on": "2018-01-01", "name": "rfr_rvcm_abattements_a_reintegrer", "referring_variables": [ "rfr", "rvcm_plus_abat" ], "start_line_number": 1032, "stop_line_number": 1098, "value_type": "float" }