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"exonere_taxe_habitation", "valeur_locative_cadastrale_brute", "valeur_locative_moyenne_th_epci" ] }, "2023-01-01": null }, "json_type": "number", "label": "Abattement pour personnes de condition modeste - TH de l'EPCI", "last_value_still_valid_on": "2023-01-01", "name": "abattement_personnes_condition_modeste_th_epci", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&idArticle=LEGIARTI000033220348&dateTexte=&categorieLien=id" } ] }, "referring_variables": [ "base_nette_th_epci" ], "start_line_number": 166, "stop_line_number": 194, "value_type": "float" }, "abattement_salaires_pensions": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.deductions.abat_supp.max", "impot_revenu.calcul_revenus_imposables.deductions.abat_supp.taux" ], "start_line_number": 504, "stop_line_number": 510, "variables": [ "revenu_assimile_pension_apres_abattements", "revenu_assimile_salaire_apres_abattements" ] }, "2006-01-01": null }, "json_type": "number", "label": "Abattement de 20% sur les salaires et pensions, en vigueur jusqu'à 2006", "last_value_still_valid_on": "2006-01-01", "name": "abattement_salaires_pensions", "referring_variables": [ "traitements_salaires_pensions_rentes" ], "start_line_number": 497, "stop_line_number": 510, "value_type": "float" }, "abattements_plus_values": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "formulas": { "2013-01-01": { "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "start_line_number": 382, "stop_line_number": 391, "variables": [ "f3sg", "f3sh", "f3sl", "f3sm", "f3va_2014", "f3vb" ] }, "2015-01-01": { "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "start_line_number": 392, "stop_line_number": 399, "variables": [ "f3sg", "f3sl", "f3va_2016" ] }, "2017-01-01": { "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "start_line_number": 400, "stop_line_number": 406, "variables": [ "f3sg", "f3sl", "f3va" ] }, "2018-01-01": { "documentation": "\nA partir de 2018, si le foyer choisit l'imposition au barème des revenus éligibles au pfu, les plus-values entrent dans le calcul du rfr net d'abattement, on rajoute donc les abattements.\nCela n'est pas nécessaire dans le cas pfu puisque les plus-values entrent dans le calcul du rfr brut d'abattement.\n", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "start_line_number": 407, "stop_line_number": 420, "variables": [ "f2op", "f3sg", "f3sl", "f3va" ] }, "2019-01-01": { "documentation": "\nA partir de 2019, les revenus de la variable 3tj peuvent bénéficier d'un abattement fixe de départ à la retraite d’un dirigeant de PME (3tk). Cet abattement s'applique lorsque\nle foyer choisit l'imposition au barème des revenus éligibles au pfu, ils doivent donc dans ce cas être rajouté au calcul du rfr.\nSources:\n - Brochure pratique revenus 2019 page 147: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2020/accueil.htm\n - Brochure pratique revenus 2018 page 142: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2019/accueil.htm\n", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "start_line_number": 421, "stop_line_number": 438, "variables": [ "f2op", "f3sg", "f3sl", "f3tk", "f3va" ] } }, "json_type": "integer", "label": "Abattements sur plus-values notamment pour durée de détention de droit commun, renforcé, et abattement en cas de départ à la retraite d'un dirigeant de PME (abattement fixe et pour durée de détention)", "last_value_still_valid_on": "2019-01-01", "name": "abattements_plus_values", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/9540-PGP" } ] }, "referring_variables": [ "rfr" ], "start_line_number": 374, "stop_line_number": 438, "unit": "currency", "value_type": "int" }, "abattements_speciaux_prestations_familiales": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prestations/prestations_familiales/base_ressource.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/base_ressource.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.abat_rni.contribuable_age_invalide", "impot_revenu.calcul_revenus_imposables.abat_rni.enfant_marie" ], "start_line_number": 242, "stop_line_number": 295, "variables": [ "age", "caseF", "caseP", "date_naissance", "nbN", "rng" ] } }, "json_type": "number", "label": "Abattements spéciaux concernant les personnes agées ou invalides et les enfants à charge", "name": "abattements_speciaux_prestations_familiales", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/2036-PGP" }, { "href": "https://www.legifrance.gouv.fr/jorf/article_jo/JORFARTI000002185185" } ] }, "referring_variables": [ "aide_logement_base_ressources", "rev_coll" ], "start_line_number": 232, "stop_line_number": 295, "unit": "currency", "value_type": "float" }, "abic_defm": { "cerfa_field": { "0": "5QA", "1": "5RA", "2": "5SA" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "formulas": { "2016-01-01": null }, "json_type": "integer", "label": "Déficits de locations meubléesavec CGA ou viseur (régime du bénéfice réel pour les revenus industriels et commerciaux professionnels)", "last_value_still_valid_on": "2016-01-01", "name": "abic_defm", "referring_variables": [ "locations_pro" ], "start_line_number": 1391, "stop_line_number": 1402, "unit": "currency", "value_type": "int" }, "abic_defn": { "cerfa_field": { "0": "5KF", "1": "5LF", "2": "5MF" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "json_type": "integer", "label": "Déficits industriels et commerciaux: régime normal ou simplifié avec CGA ou viseur (régime du bénéfice réel)", "name": "abic_defn", "referring_variables": [ "atimp", "ric" ], "start_line_number": 520, "stop_line_number": 529, "unit": "currency", "value_type": "int" }, "abic_defs": { "cerfa_field": { "0": "5KG", "1": "5LG", "2": "5MG" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "formulas": { "2009-12-02": null }, "json_type": "integer", "label": "Déficits industriels et commerciaux: simplifié avec CGA ou viseur (régime du bénéfice réel)", "last_value_still_valid_on": "2009-12-02", "name": "abic_defs", "referring_variables": [ "atimp", "ric" ], "start_line_number": 533, "stop_line_number": 543, "unit": "currency", "value_type": "int" }, "abic_exon": { "cerfa_field": { "0": "5KB", "1": "5LB", "2": "5MB" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "json_type": "integer", "label": "Revenus industriels et commerciaux nets exonérés yc plus-values avec CGA ou viseur (régime du bénéfice réel)", "name": "abic_exon", "referring_variables": [ "ric", "rpns_autres_revenus", "rpns_exon" ], "start_line_number": 386, "stop_line_number": 395, "unit": "currency", "value_type": "int" }, "abic_impm": { "cerfa_field": { "0": "5HA", "1": "5IA", "2": "5JA" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "formulas": { "2016-01-01": null }, "json_type": "integer", "label": "Locations meublées imposables avec CGA ou viseur (régime du bénéfice réel pour les revenus industriels et commerciaux professionnels)", "last_value_still_valid_on": "2016-01-01", "name": "abic_impm", "referring_variables": [ "locations_pro" ], "start_line_number": 1365, "stop_line_number": 1376, "unit": "currency", "value_type": "int" }, "abic_impn": { "cerfa_field": { "0": "5KC", "1": "5LC", "2": "5MC" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "json_type": "integer", "label": "Revenus industriels et commerciaux imposables: régime normal ou simplifié avec CGA ou viseur (régime du bénéfice réel)", "name": "abic_impn", "referring_variables": [ "atimp", "ric", "rpns_autres_revenus" ], "start_line_number": 435, "stop_line_number": 444, "unit": "currency", "value_type": "int" }, "abic_imps": { "cerfa_field": { "0": "5KD", "1": "5LD", "2": "5MD" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "formulas": { "2010-01-01": null }, "json_type": "integer", "label": "Revenus industriels et commerciaux imposables: régime simplifié avec CGA ou viseur (régime du bénéfice réel)", "last_value_still_valid_on": "2010-01-01", "name": "abic_imps", "referring_variables": [ "atimp", "ric" ], "start_line_number": 447, "stop_line_number": 457, "unit": "currency", "value_type": "int" }, "abic_info": { "cerfa_field": { "0": "5UI", "1": "5VI", "2": "5WI" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "json_type": "integer", "label": "Revenus industriels et commerciaux professionnels : Revenus nets de la cession ou concession de brevets et assimilés", "name": "abic_info", "referring_variables": [ "rpns_info" ], "start_line_number": 474, "stop_line_number": 484, "unit": "currency", "value_type": "int" }, "abic_pvce": { "cerfa_field": { "0": "5KE", "1": "5LE", "2": "5ME" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "json_type": "integer", "label": "Plus-values industrielles et commerciales de cession taxables selon droit commun avec CGA ou viseur (régime du bénéfice réel)", "name": "abic_pvce", "referring_variables": [ "rpns_pvce" ], "start_line_number": 1213, "stop_line_number": 1222, "unit": "currency", "value_type": "int" }, "abnc_defi": { "cerfa_field": { "0": "5QE", "1": "5RE", "2": "5SE" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "json_type": "integer", "label": "Déficits non commerciaux professionnels (régime de la déclaration controlée, revenus bénéficiant de l'abattement association agrée ou viseur)", "name": "abnc_defi", "referring_variables": [ "atimp", "rnc" ], "start_line_number": 916, "stop_line_number": 925, "unit": "currency", "value_type": "int" }, "abnc_exon": { "cerfa_field": { "0": "5QB", "1": "5RB", "2": "5SB" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "json_type": "integer", "label": "Revenus non commerciaux professionnels exonérés (yc compris plus-values) (régime de la déclaration controlée, revenus bénéficiant de l'abattement association agrée ou viseur)", "name": "abnc_exon", "referring_variables": [ "rnc", "rpns_autres_revenus", "rpns_exon" ], "start_line_number": 854, "stop_line_number": 863, "unit": "currency", "value_type": "int" }, "abnc_impo": { "cerfa_field": { "0": "5QC", "1": "5RC", "2": "5SC" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "json_type": "integer", "label": "Revenus non commerciaux professionnels imposables (régime de la déclaration controlée, revenus bénéficiant de l'abattement association agrée ou viseur)", "name": "abnc_impo", "referring_variables": [ "atimp", "rnc", "rpns_autres_revenus" ], "start_line_number": 904, "stop_line_number": 913, "unit": "currency", "value_type": "int" }, "abnc_info": { "cerfa_field": { "0": "5QA", "1": "5RA", "2": "5SA" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "json_type": "integer", "label": "Revenus non-commerciaux professionnels imposables: Revenus nets de la cession ou concession de brevets et assimilés (régime de déclaration controlée)", "name": "abnc_info", "referring_variables": [ "rpns_info" ], "start_line_number": 891, "stop_line_number": 901, "unit": "currency", "value_type": "int" }, "abnc_proc": { "cerfa_field": { "0": "5TF", "1": "5UF", "2": "5VF" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "formulas": { "2018-01-01": null }, "json_type": "integer", "label": "Honoraires de prospection commerciale exonérés avec CGA ou viseur (revenus non commerciaux professionnels, régime de la déclaration contrôlée)", "last_value_still_valid_on": "2018-01-01", "name": "abnc_proc", "referring_variables": [ "rpns_exon", "taux_effectif" ], "start_line_number": 1441, "stop_line_number": 1452, "unit": "currency", "value_type": "int" }, "abnc_pvce": { "cerfa_field": { "0": "5QD", "1": "5RD", "2": "5SD" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "json_type": "integer", "label": "Plus-values non commerciaux professionnels de cession taxables selon droit commun (régime de la déclaration controlée, revenus bénéficiant de l'abattement association agrée ou viseur)", "name": "abnc_pvce", "referring_variables": [ "rpns_pvce" ], "start_line_number": 1314, "stop_line_number": 1323, "unit": "currency", "value_type": "int" }, "abt_condition_modeste_th_commune": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "start_line_number": 286, "stop_line_number": 302, "variables": [ "depcom" ] } }, "json_type": "number", "label": "Quotité (ajustée) de l'abattement pour personnes de condition modeste - taxe d'habitation de la commune", "name": "abt_condition_modeste_th_commune", "referring_variables": [ "abattement_personnes_condition_modeste_th_commune" ], "start_line_number": 279, "stop_line_number": 302, "value_type": "float" }, "abt_condition_modeste_th_epci": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "start_line_number": 311, "stop_line_number": 327, "variables": [ "depcom" ] } }, "json_type": "number", "label": "Quotité (ajustée) de l'abattement pour personnes de condition modeste - taxe d'habitation de l'EPCI (Établissement Public de Coopération Intercommunale)", "name": "abt_condition_modeste_th_epci", "referring_variables": [ "abattement_personnes_condition_modeste_th_epci" ], "start_line_number": 304, "stop_line_number": 327, "value_type": "float" }, "abt_general_base_th_commune": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "start_line_number": 136, "stop_line_number": 152, "variables": [ "depcom" ] } }, "json_type": "number", "label": "Quotité (ajustée) de l'abattement général à la base - taxe d'habitation de la commune", "name": "abt_general_base_th_commune", "referring_variables": [ "base_nette_th_commune" ], "start_line_number": 129, "stop_line_number": 152, "value_type": "float" }, "abt_general_base_th_epci": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "start_line_number": 161, "stop_line_number": 177, "variables": [ "depcom" ] } }, "json_type": "number", "label": "Quotité (ajustée) de l'abattement général à la base - taxe d'habitation de l'EPCI (Établissement Public de Coopération Intercommunale)", "name": "abt_general_base_th_epci", "referring_variables": [ "base_nette_th_epci" ], "start_line_number": 154, "stop_line_number": 177, "value_type": "float" }, "abt_pac_1_2_th_commune": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "start_line_number": 186, "stop_line_number": 202, "variables": [ "depcom" ] } }, "json_type": "number", "label": "Quotité (ajustée) de l'abattement obligatoire pour charges de famille, pour les deux premières personnes à charge - taxe d'habitation de la commune", "name": "abt_pac_1_2_th_commune", "referring_variables": [ "abattement_charge_famille_th_commune" ], "start_line_number": 179, "stop_line_number": 202, "value_type": "float" }, "abt_pac_1_2_th_epci": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "start_line_number": 211, "stop_line_number": 227, "variables": [ "depcom" ] } }, "json_type": "number", "label": "Quotité (ajustée) de l'abattement obligatoire pour charges de famille, pour les deux premières personnes à charge - taxe d'habitation de l'EPCI (Établissement Public de Coopération Intercommunale)", "name": "abt_pac_1_2_th_epci", "referring_variables": [ "abattement_charge_famille_th_epci" ], "start_line_number": 204, "stop_line_number": 227, "value_type": "float" }, "abt_pac_3pl_th_commune": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "start_line_number": 236, "stop_line_number": 252, "variables": [ "depcom" ] } }, "json_type": "number", "label": "Quotité (ajustée) de l'abattement obligatoire pour charges de famille, pour les personnes à charge à partir de la troisième - taxe d'habitation de la commune", "name": "abt_pac_3pl_th_commune", "referring_variables": [ "abattement_charge_famille_th_commune" ], "start_line_number": 229, "stop_line_number": 252, "value_type": "float" }, "abt_pac_3pl_th_epci": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "start_line_number": 261, "stop_line_number": 277, "variables": [ "depcom" ] } }, "json_type": "number", "label": "Quotité (ajustée) de l'abattement obligatoire pour charges de famille, pour les personnes à charge à partir de la troisième - taxe d'habitation de l'EPCI (Établissement Public de Coopération Intercommunale)", "name": "abt_pac_3pl_th_epci", "referring_variables": [ "abattement_charge_famille_th_epci" ], "start_line_number": 254, "stop_line_number": 277, "value_type": "float" }, "accident_du_travail": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.service-public.fr/professionnels-entreprises/vosdroits/F33665", "note": "Cette cotisation couvre les risques d'accidents du travail, les maladies professionnelles et les accidents du trajet. Elle est à la charge de l'employeur. Son taux varie selon la taille et l'activité de l'entreprise.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "1991-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "start_line_number": 205, "stop_line_number": 216, "variables": [ "assiette_cotisations_sociales", "categorie_salarie", "taux_accident_travail" ] } }, "json_type": "number", "label": "Cotisations employeur accidents du travail et maladies professionnelles (AT/MP)", "last_value_still_valid_on": "2024-01-15", "name": "accident_du_travail", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006194449/", "title": "Articles L242-5 à L242-7-1 du Code de la sécurité sociale" } ] }, "referring_variables": [ "cotisations_allegement_general", "cotisations_employeur", "cotisations_employeur_securite_sociale", "exoneration_cotisations_employeur_apprenti", "exoneration_cotisations_employeur_tode" ], "set_input": "set_input_divide_by_period", "short_label": "Cotis. accident-maladie (AT/MP)", "start_line_number": 198, "stop_line_number": 216, "unit": "currency", "value_type": "float" }, "accord_interessement": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "is_period_size_independent": true, "json_type": "boolean", "label": "L'individu travaille dans une entreprise couverte par un accord d'intéressement", "name": "accord_interessement", "referring_variables": [ "prime_exceptionnelle_pouvoir_achat_exoneree", "prime_partage_valeur_exoneree", "prime_partage_valeur_exoneree_exceptionnelle" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 785, "stop_line_number": 791, "value_type": "bool" }, "accueil_dans_etablissement_personnes_agees": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_deplafonnees.py", "formulas": { "0001-01-01": { "documentation": "\nDépenses d'accueil dans un établissement pour personnes âgées dépendantes\n?-\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_deplafonnees.py", "parameters": [ "impot_revenu.calcul_reductions_impots.accueil_dans_etablissement_personnes_agees.plafond", "impot_revenu.calcul_reductions_impots.accueil_dans_etablissement_personnes_agees.taux" ], "start_line_number": 203, "stop_line_number": 213, "variables": [ "f7cd", "f7ce" ] } }, "json_type": "number", "label": "Hébergement santé", "name": "accueil_dans_etablissement_personnes_agees", "referring_variables": [ "reductions", "reductions_deplafonnees" ], "start_line_number": 197, "stop_line_number": 213, "value_type": "float" }, "accult": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_deplafonnees.py", "formulas": { "2002-01-01": { "documentation": "\nAcquisition de biens culturels (case 7UO)\n2002-\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_deplafonnees.py", "parameters": [ "impot_revenu.credits_impots.accult.taux" ], "start_line_number": 72, "stop_line_number": 81, "variables": [ "f7uo" ] }, "2021-01-01": null }, "json_type": "number", "label": "Acquisition de biens culturels", "last_value_still_valid_on": "2021-01-01", "name": "accult", "referring_variables": [ "reductions", "reductions_deplafonnees" ], "start_line_number": 65, "stop_line_number": 81, "value_type": "float" }, "acompte_ir_elus_locaux": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "formulas": { "0001-01-01": { "documentation": "\nSi un élu local a été prélevé à la source de l'impôt associé à ses indemnités\net qu'il décide au final d'être imposé comme au titre des salaires et traitements,\nson impôt est calculé après déclaration 2042 des revenus, mais est diminué de l'acompte correspondant au montant déjà prélevé à la source\nCf. document 2041 GI. Pour l'année 2016 :\nhttps://www.impots.gouv.fr/portail/files/formulaires/2041-gi/2017/2041-gi_1936.pdf\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "start_line_number": 1488, "stop_line_number": 1499, "variables": [ "f8th" ] }, "2018-01-01": null }, "json_type": "number", "label": "Acompte d'impôt associé au prélèvement à la source des indemnités des élus locaux", "last_value_still_valid_on": "2018-01-01", "name": "acompte_ir_elus_locaux", "referring_variables": [ "acomptes_ir" ], "short_label": "Prélèvement à la source élus locaux", "start_line_number": 1481, "stop_line_number": 1499, "unit": "currency", "value_type": "float" }, "acomptes_ir": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "formulas": { "2013-01-01": { "documentation": "\nAcomptes d'impôt sur le revenu pris en compte dans le calcul de l'impôt final.\nOn déduit de l'impôt final ces acomptes. Si les acomptes dépassent l'impôt final,\nl'excédent est restitué.\nLa variable impot_revenu_restant_a_payer correspond à l'impôt après prise en compte de cette déduction\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "start_line_number": 1527, "stop_line_number": 1540, "variables": [ "acompte_ir_elus_locaux", "prelevement_forfaitaire_non_liberatoire", "prlire" ] } }, "json_type": "number", "label": "Ensemble des acomptes de l'IR", "last_value_still_valid_on": "2013-01-01", "name": "acomptes_ir", "referring_variables": [ "correction_ir_seuils_recouvrement", "impot_revenu_avant_seuils_mise_recouvrement", "impot_revenu_restant_a_payer", "irpp_economique" ], "short_label": "Montant des acomptes de l'IR", "start_line_number": 1521, "stop_line_number": 1540, "unit": "currency", "value_type": "float" }, "acqgpl": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "formulas": { "2002-01-01": { "documentation": "\nCrédit d'impôt pour dépense d'acquisition ou de transformation d'un véhicule GPL ou mixte\n2002-2007\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "parameters": [ "impot_revenu.credits_impots.acqgpl.mont_up", "impot_revenu.credits_impots.acqgpl.mont_uq" ], "start_line_number": 690, "stop_line_number": 700, "variables": [ "f7up_2007", "f7uq_2007" ] }, "2008-01-01": null }, "json_type": "number", "label": "Crédit d'impôt pour dépense d'acquisition ou de transformation d'un véhicule GPL ou mixte", "last_value_still_valid_on": "2008-01-01", "name": "acqgpl", "referring_variables": [ "credits_impot" ], "start_line_number": 683, "stop_line_number": 700, "value_type": "float" }, "acs": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/minima_sociaux/cs/acs.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/cs/acs.py", "start_line_number": 62, "stop_line_number": 77, "variables": [ "acs_montant", "acs_plafond", "cmu_c", "css_cmu_acs_eligibilite", "css_cmu_base_ressources", "residence_mayotte" ] }, "2019-11-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/cs/acs.py", "start_line_number": 59, "stop_line_number": 61 }, "2021-05-02": null }, "json_type": "number", "label": "Montant (annuel) de l'ACS", "last_value_still_valid_on": "2021-05-02", "name": "acs", "referring_variables": [ "css_participation_forfaitaire" ], "set_input": "set_input_divide_by_period", "start_line_number": 51, "stop_line_number": 77, "value_type": "float" }, "acs_montant": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/minima_sociaux/cs/acs.py", "formulas": { "2009-08-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/cs/acs.py", "start_line_number": 32, "stop_line_number": 35, "variables": [ "acs_montant_i" ] } }, "json_type": "number", "label": "Montant de l'ACS attribué à une famille en cas d'éligibilité", "last_value_still_valid_on": "2009-08-01", "name": "acs_montant", "referring_variables": [ "acs" ], "set_input": "set_input_divide_by_period", "start_line_number": 25, "stop_line_number": 35, "unit": "currency", "value_type": "float" }, "acs_montant_i": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/minima_sociaux/cs/acs.py", "formulas": { "2005-01-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/cs/acs.py", "parameters": [ "prestations_sociales.solidarite_insertion.minima_sociaux.cs.acs.bareme" ], "start_line_number": 18, "stop_line_number": 23, "variables": [ "age" ] } }, "json_type": "number", "label": "Montant de l'ACS attribué à une personne en cas d'éligibilité de la famille", "last_value_still_valid_on": "2005-01-01", "name": "acs_montant_i", "referring_variables": [ "acs_montant" ], "set_input": "set_input_divide_by_period", "start_line_number": 11, "stop_line_number": 23, "unit": "currency", "value_type": "float" }, "acs_plafond": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/minima_sociaux/cs/acs.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/cs/acs.py", "parameters": [ "prestations_sociales.solidarite_insertion.minima_sociaux.cs.acs.majoration_plafond_acs" ], "start_line_number": 44, "stop_line_number": 49, "variables": [ "cmu_c_plafond" ] } }, "json_type": "number", "label": "Plafond annuel de ressources pour l'éligibilité à l'ACS", "name": "acs_plafond", "referring_variables": [ "acs", "css_participation_forfaitaire" ], "set_input": "set_input_divide_by_period", "start_line_number": 37, "stop_line_number": 49, "value_type": "float" }, "activite": { "default_value": "inactif", "definition_period": "month", "dtype": "int16", "entity": "individu", "file_path": "openfisca_france/model/caracteristiques_socio_demographiques/demographie.py", "is_period_size_independent": true, "json_type": "string", "label": "Activité", "name": "activite", "possible_values": { "actif": "Actif occupé", "chomeur": "Chômeur", "etudiant": "Étudiant, élève", "inactif": "Autre, inactif", "retraite": "Retraité" }, "referring_variables": [ "aah_base_ressources_conjugalisee", "aah_base_ressources_deconjugalisee", "aide_logement_abattement_indemnites_chomage", "aide_logement_abattement_revenus_activite_professionnelle", "aide_permis_demandeur_emploi_eligibilite_individu", "allocation_retour_emploi", "ass_eligibilite_cumul_individu", "ass_eligibilite_individu", "complement_are_eligibilite", "contrat_engagement_jeune_eligibilite", "depart1825_eligibilite", "eligibilite_indemnite_inflation_demandeur_emploi", "eligibilite_indemnite_inflation_retraite", "eligibilite_indemnite_inflation_salarie_prive", "etudiant", "garantie_jeunes_neet", "locapass_eligibilite_jeunes", "locapass_eligibilite_salarie", "mon_job_mon_logement_eligibilite", "mon_job_mon_logement_eligibilite_jeunes_actifs", "psa", "rmi" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 106, "stop_line_number": 114, "value_type": "Enum" }, "ada": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/minima_sociaux/ada.py", "formulas": { "2015-11-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/ada.py", "parameters": [ "prestations_sociales.solidarite_insertion.autre_solidarite.ada.majoration_pers_supp", "prestations_sociales.solidarite_insertion.autre_solidarite.ada.montant_journalier_pour_une_personne", "prestations_sociales.solidarite_insertion.autre_solidarite.ada.supplement_non_hebergement" ], "start_line_number": 11, "stop_line_number": 28, "variables": [ "af_nbenf", "asile_demandeur", "nb_parents", "place_hebergement" ] } }, "json_type": "number", "label": "Montant mensuel de l'aide pour demandeur d'asile", "last_value_still_valid_on": "2015-11-01", "name": "ada", "set_input": "set_input_divide_by_period", "start_line_number": 4, "stop_line_number": 28, "value_type": "float" }, "adoption": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/caracteristiques_socio_demographiques/demographie.py", "is_period_size_independent": true, "json_type": "boolean", "label": "Enfant adopté", "name": "adoption", "referring_variables": [ "paje_adoption" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 47, "stop_line_number": 53, "value_type": "bool" }, "aeeh": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F14809", "note": "L'allocation d'éducation de l'enfant handicapé (AEEH) est une aide financière destinée à compenser les dépenses liées à la situation de handicap d'un enfant de moins de 20 ans. L'AEEH est versée aux parents. Elle peut être complétée, dans certains cas, par d'autres allocations.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/aeeh.py", "formulas": { "2006-01-01": { "documentation": "Allocation d'éducation de l'enfant handicapé.\n\n Remplace l'allocation d'éducation spéciale (AES) depuis le 1er janvier 2006.\n Ce montant peut être majoré par un complément accordé par la Cdaph qui prend en compte :\n le coût du handicap de l'enfant,\n la cessation ou la réduction d'activité professionnelle d'un ou l'autre des deux parents,\n l'embauche d'une tierce personne rémunérée.\n Une majoration est versée au parent isolé bénéficiaire d'un complément d'Aeeh lorsqu'il cesse ou réduit\n son activité professionnelle ou lorsqu'il embauche une tierce personne rémunérée.\n", "file_path": "openfisca_france/model/prestations/prestations_familiales/aeeh.py", "parameters": [ 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"prestations_sociales.prestations_familiales.prestations_generales.af.af_cond_ress.majoration_plafond_par_enfant_supplementaire" ], "start_line_number": 293, "stop_line_number": 306, "variables": [ "af_base", "af_eligibilite_dom", "af_majoration", "af_nbenf" ] } }, "json_type": "number", "label": "Complément dégressif en cas de dépassement du plafond de ressources", "last_value_still_valid_on": "2024-01-15", "name": "af_complement_degressif", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029963006", "title": "Article L521-1, §2. du Code de la sécurité sociale" } ] }, "referring_variables": [ "af" ], "set_input": "set_input_divide_by_period", "short_label": "Complément alloc. de base", "start_line_number": 286, "stop_line_number": 306, "unit": "currency", "value_type": "float" }, "af_eligibilite_base": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "parameters": [ "prestations_sociales.prestations_familiales.prestations_generales.af.af_cm.nb_enfants_min_pour_allocation" ], "start_line_number": 65, "stop_line_number": 71, "variables": [ "af_nbenf", "residence_dom" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Allocations familiales - Éligibilité pour la France métropolitaine sous condition de ressources", "name": "af_eligibilite_base", "referring_variables": [ "af_base" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 58, "stop_line_number": 71, "value_type": "bool" }, "af_eligibilite_dom": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "start_line_number": 80, "stop_line_number": 86, "variables": [ "af_nbenf", "residence_dom", "residence_mayotte" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Allocations familiales - Éligibilité pour les DOM (hors Mayotte) sous condition de ressources", "name": "af_eligibilite_dom", "referring_variables": [ "af_base", "af_complement_degressif" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 73, "stop_line_number": 86, "value_type": "bool" }, "af_majoration": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F13213", "note": "Une majoration est versée à la famille composée d'un ou plusieurs enfants de 14 ans et plus. Si la famille a deux enfants à charge, la majoration sera versée à partir des 14 ans du cadet. Dans les DOM (Guadeloupe, Guyane, Martinique, Réunion), la majoration est composée de deux tranches, la première est versée dès 11 ans.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "parameters": [ "prestations_sociales.prestations_familiales.bmaf.bmaf", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.tranches_age.age_debut_premiere_tranche", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.tranches_age.age_debut_deuxieme_tranche", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.majoration_premier_enfant.taux_tranche_1", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.majoration_premier_enfant.taux_tranche_2", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj.maj_age_deux_enfants.age1", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj.maj_age_deux_enfants.age2", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj.maj_age_deux_enfants.taux1", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj.maj_age_deux_enfants.taux2" ], "start_line_number": 276, "stop_line_number": 284, "variables": [ "af_majoration_enfant", "af_taux_modulation" ] } }, "json_type": "number", "label": "Majoration à partir d'un certain âge de l'enfant", "last_value_still_valid_on": "2024-01-15", "name": "af_majoration", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006156681", "title": "Articles L521-1 à 4 du Code de la sécurité sociale" } ] }, "referring_variables": [ "af", "af_complement_degressif", "api" ], "set_input": "set_input_divide_by_period", "short_label": "Majoration pour âge", "start_line_number": 269, "stop_line_number": 284, "unit": "currency", "value_type": "float" }, "af_majoration_enfant": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "parameters": [ "prestations_sociales.prestations_familiales.bmaf.bmaf", "prestations_sociales.prestations_familiales.prestations_generales.af.af_cm.facteur_garde_alternee", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj.maj_age_deux_enfants.age1", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj.maj_age_deux_enfants.age2", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj.maj_age_deux_enfants.taux1", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj.maj_age_deux_enfants.taux2", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.majoration_premier_enfant.taux_tranche_1", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.majoration_premier_enfant.taux_tranche_2", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.tranches_age.age_debut_deuxieme_tranche", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.tranches_age.age_debut_premiere_tranche" ], "start_line_number": 225, "stop_line_number": 267, "variables": [ "af_age_aine", "af_base", "af_nbenf", "age", "garde_alternee", "prestations_familiales_enfant_a_charge" ] }, "2008-05-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "parameters": [ "prestations_sociales.prestations_familiales.bmaf.bmaf", "prestations_sociales.prestations_familiales.prestations_generales.af.af_cm.facteur_garde_alternee", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj.maj_age_deux_enfants.age1", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj.maj_age_deux_enfants.taux1", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.majoration_premier_enfant.taux_tranche_1", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.majoration_premier_enfant.taux_tranche_2", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.tranches_age.age_debut_deuxieme_tranche", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.tranches_age.age_debut_premiere_tranche" ], "start_line_number": 185, "stop_line_number": 224, "variables": [ "af_age_aine", "af_base", "af_nbenf", "age", "garde_alternee", "prestations_familiales_enfant_a_charge" ] } }, "json_type": "number", "label": "Allocations familiales - Majoration pour âge applicable à l'enfant", "last_value_still_valid_on": "2008-05-01", "name": "af_majoration_enfant", "referring_variables": [ "af_majoration" ], "set_input": "set_input_divide_by_period", "start_line_number": 178, "stop_line_number": 267, "value_type": "float" }, "af_nbenf": { "default_value": 0, "definition_period": "month", "dtype": "int32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "start_line_number": 15, "stop_line_number": 20, "variables": [ "prestations_familiales_enfant_a_charge" ] } }, "json_type": "integer", "label": "Nombre d'enfants dans la famille au sens des allocations familiales", "name": "af_nbenf", "referring_variables": [ "aah_base_ressources_conjugalisee", "aah_plafond_ressources_conjugalise", "aah_plafond_ressources_deconjugalise", "ada", "aefa", "af_allocation_forfaitaire", "af_allocation_forfaitaire_complement_degressif", "af_allocation_forfaitaire_taux_modulation", "af_base", "af_coeff_garde_alternee", "af_complement_degressif", "af_eligibilite_base", "af_eligibilite_dom", "af_majoration_enfant", "af_taux_modulation", "ars", "covid_aide_exceptionnelle_famille_montant", "paje_adoption", "paje_base", "paje_clca", "paje_cmg", "paje_colca", "paje_naissance", "psa", "type_menage" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 8, "stop_line_number": 20, "unit": "currency", "value_type": "int" }, "af_nbenf_fonc": { "default_value": 0, "definition_period": "month", "dtype": "int32", "entity": "famille", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "0001-01-01": { "documentation": "\nCette variable est une version légèrement modifiée de `af_nbenf`. Elle se base sur le salaire de base, tandis que `af_nbenf` se base sur le salaire net.\nOn ne peut pas utiliser la variable `af_nbenf` dans le calcul de `supplement_familial_traitement` (ci-dessous) car `af_nbenf` dépend du `salaire_net`, et `salaire_net` dépends de `supplement_familial_traitement`. Cela créerait une boucle infinie.\nD'où l'introduction de cette variable alternative.\n", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "parameters": [ "marche_travail.salaire_minimum.smic.smic_b_horaire", "prestations_sociales.prestations_familiales.def_pac.revenu_plafond_pac_non_scolaire", "prestations_sociales.prestations_familiales.prestations_generales.af.af_cm.age1", "prestations_sociales.prestations_familiales.prestations_generales.af.af_cm.age2" ], "start_line_number": 1291, "stop_line_number": 1317, "variables": [ "age", "salaire_de_base" ] } }, "json_type": "integer", "label": "Nombre d'enfants dans la famille au sens des allocations familiales pour les fonctionnaires", "name": "af_nbenf_fonc", "referring_variables": [ "supplement_familial_traitement" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 1284, "stop_line_number": 1317, "value_type": "int" }, "af_nettes_crds": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F13213", "note": "Les allocations familiales sont versées aux personnes ayant au moins 2 enfants de moins de 20 ans à charge. Elles ont pour objectif de compenser partiellement les dépenses liées à la subsistance et à l'éducation des enfants. Le montant des prestations dépend des ressources, du nombre d'enfants à charge et de leur âge. Les allocations sont versées tous les mois. Ce montant correspond aux allocations familiales effectivement versées aux bénéficiaires, c'est-à-dire après prélèvement de la CRDS.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "parameters": [ "prestations_sociales.prestations_familiales.bmaf.bmaf", "prestations_sociales.prestations_familiales.prestations_generales.af.af_cm", "prestations_sociales.prestations_familiales.prestations_generales.af.af_cond_ress.plafond_tranche_1_base", "prestations_sociales.prestations_familiales.prestations_generales.af.af_cond_ress.plafond_tranche_2_base", "prestations_sociales.prestations_familiales.prestations_generales.af.af_cond_ress.majoration_plafond_par_enfant_supplementaire", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.allocations_familiales_un_enfant" ], "start_line_number": 460, "stop_line_number": 465, "variables": [ "af", "crds_af" ] } }, "json_type": "number", "label": "Allocations familiales (Af) nettes de CRDS", "last_value_still_valid_on": "2024-01-12", "name": "af_nettes_crds", "referring_variables": [ "prestations_familiales" ], "set_input": "set_input_divide_by_period", "short_label": "Allocations familiales (Af)", "start_line_number": 452, "stop_line_number": 465, "unit": "currency", "value_type": "float" }, "af_taux_modulation": { "default_value": 1, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "formulas": { "2015-07-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "start_line_number": 138, "stop_line_number": 142, "variables": [ "af_nbenf" ] } }, "json_type": "number", "label": "Taux de modulation à appliquer au montant des AF depuis 2015", "last_value_still_valid_on": "2015-07-01", "name": "af_taux_modulation", "referring_variables": [ "af_base", "af_majoration" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 130, "stop_line_number": 142, "value_type": "float" }, "age": { "default_value": -9999, "definition_period": "month", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 52, "stop_line_number": 80, "variables": [ "age_en_mois", "date_naissance" ] } }, "is_period_size_independent": true, "json_type": "integer", "label": "Âge (en années) au premier jour du mois", "name": "age", "referring_variables": [ "aah_eligible", "abat_spe", "abattements_speciaux_prestations_familiales", "acs_montant_i", "aeeh", "aes", "af_age_aine", "af_majoration_enfant", "af_nbenf_fonc", "age_en_mois", "agepi_nbenf", "aide_exceptionnelle_cheque_energie", "aide_financement_permis_apprenti_eligibilite", "aide_jeunes_diplomes_anciens_boursiers_eligibilite", "aide_logement_base_ressources", "aide_permis_pro_btp", "aides_logement_foyer_personne_agee_eligibilite", "al_nb_personnes_a_charge", "apa_eligibilite", "apprenti", "asf_elig_enfant", "aspa_eligibilite", "bourse_college_echelon", "bourse_criteres_sociaux_eligibilite_age", "bourse_lycee_echelon", "bourse_lycee_points_de_charge", "carte_sncf_eleve_apprenti_eligibilite", "cf_dom_enfant_eligible", "cf_dom_enfant_trop_jeune", "cf_enfant_a_charge", "cf_enfant_eligible", "cheque_energie", "cmu_nb_pac", "contrat_engagement_jeune_eligibilite", "covid_aide_exceptionnelle_famille_montant", "css_cmu_acs_eligibilite", "css_cmu_base_ressources", "css_participation_forfaitaire_montant_i", "depart1825_eligibilite", "detention_carte_des_metiers", "eligibilite_indemnite_inflation_jeune", "enfant_eligible_paje", "enfant_majeur_celibataire_sans_enfant", "exoneration_cotisations_employeur_professionnalisation", "exonere_taxe_habitation", "garantie_jeunes_eligibilite_age", "garantie_pret_etudiant_eligibilite", "gratuite_musees_monuments", "jeunes_ind", "locapass_eligibilite_jeunes", "logement_social_categorie_menage", "majeur", "mobili_jeune_eligibilite", "mon_job_mon_logement_eligibilite_jeunes_actifs", "paje_adoption", "pass_culture", "pass_sport", "ppa_eligibilite", "prestations_familiales_enfant_a_charge", "pret_formation_permis_eligibilite", "professionnalisation", "remuneration_apprenti", "remuneration_professionnalisation", "rente_accident_travail_apres_rachat", "rente_accident_travail_rachat", "rsa_eligibilite", "rsa_enfant_a_charge", "unites_consommation", "visale_eligibilite" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 42, "stop_line_number": 80, "unit": "years", "value_type": "int" }, "age_carte_grise": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/caracteristiques_menages/autres_caracteristiques.py", "json_type": "number", "label": "âge de la carte grise du véhicule principal", "name": "age_carte_grise", "start_line_number": 7, "stop_line_number": 11, "value_type": "float" }, "age_en_mois": { "default_value": -9999, "definition_period": "month", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 92, "stop_line_number": 112, "variables": [ "age", "date_naissance" ] } }, "is_period_size_independent": true, "json_type": "integer", "label": "Âge (en mois)", "name": "age_en_mois", "referring_variables": [ "age", "api", "ars", "ass_eligibilite_individu", 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"https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006072050/LEGISCTA000006195812", "title": "Article L3253-6 et L3253-8 du Code du travail" } ] }, "referring_variables": [ "cotisations_employeur", "cotisations_employeur_assurance_chomage" ], "set_input": "set_input_divide_by_period", "short_label": "Cotis. garantie des salaires (AGS)", "start_line_number": 444, "stop_line_number": 461, "unit": "currency", "value_type": "float" }, "aide_alimentation_etudiants_eloignes": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/aide_alimentation_etudiants_eloignes.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/aide_alimentation_etudiants_eloignes.py", "parameters": [ "prestations_sociales.alimentation.aide_alimentation_etudiants_eloignes.montant_etudiant_drom_boursier", "prestations_sociales.alimentation.aide_alimentation_etudiants_eloignes.montant_etudiant_drom_non_boursier", "prestations_sociales.alimentation.aide_alimentation_etudiants_eloignes.montant_etudiant_standard_boursier", "prestations_sociales.alimentation.aide_alimentation_etudiants_eloignes.montant_etudiant_standard_non_boursier" ], "start_line_number": 16, "stop_line_number": 46, "variables": [ "boursier", "etudiant", "residence_dom" ] } }, "json_type": "number", "label": "Aide financière pour les étudiants éloignés des restaurants universitaires, avec des montants majorés pour les DROM.", "name": "aide_alimentation_etudiants_eloignes", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000050660003" }, { "href": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000050659996" } ] }, "start_line_number": 6, "stop_line_number": 46, "value_type": "float" }, "aide_embauche_pme": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py", "formulas": { "2016-01-18": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py", "start_line_number": 283, "stop_line_number": 354, "variables": [ "aide_premier_salarie", "apprenti", "coefficient_proratisation", "contrat_de_travail_debut", "contrat_de_travail_fin", "contrat_de_travail_type", "effectif_entreprise", "exoneration_cotisations_employeur_jei", "salaire_de_base", "smic_proratise" ] } }, "json_type": "number", "label": "Aide à l'embauche TPE/PME", "last_value_still_valid_on": "2016-01-18", "name": "aide_embauche_pme", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000031909980/" } ] }, "referring_variables": [ "cout_differe" ], "set_input": "set_input_divide_by_period", "start_line_number": 274, "stop_line_number": 354, "unit": "currency", "value_type": "float" }, "aide_exceptionnelle_cheque_energie": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prestations/cheque_energie.py", "formulas": { "2021-01-01": { "file_path": "openfisca_france/model/prestations/cheque_energie.py", "start_line_number": 119, "stop_line_number": 124, "variables": [ "age", "cheque_energie_eligibilite_logement", "cheque_energie_exceptionnel_montant" ] } }, "json_type": "number", "label": "Aide exceptionnelle sous forme de cheque energie a partir de 2021", "last_value_still_valid_on": "2021-01-01", "name": "aide_exceptionnelle_cheque_energie", "set_input": "set_input_divide_by_period", "start_line_number": 112, "stop_line_number": 124, "value_type": "float" }, "aide_financement_permis_apprenti": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/transport.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/transport.py", "parameters": [ "prestations_sociales.transport.permis_de_conduire.aide_financement_permis_apprenti.montant" ], "start_line_number": 41, "stop_line_number": 46, "variables": [ "aide_financement_permis_apprenti_eligibilite" ] } }, "json_type": "number", "label": "Montant de l'aide au financement du permis de conduire pour les apprentis", "name": "aide_financement_permis_apprenti", "reference": { "0001-01-01": [ { "title": "Décret n° 2019-1 du 3 janvier 2019 relatif à l'aide au financement du permis de conduire pour les apprentis" }, { "href": "https://www.legifrance.gouv.fr/eli/decret/2019/1/3/MTRD1835610D/jo/article_1" } ] }, "set_input": "set_input_divide_by_period", "start_line_number": 30, "stop_line_number": 46, "value_type": "float" }, "aide_financement_permis_apprenti_eligibilite": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prestations/transport.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/transport.py", "parameters": [ "prestations_sociales.transport.permis_de_conduire.aide_financement_permis_apprenti.age_min" ], "start_line_number": 59, "stop_line_number": 65, "variables": [ "age", "apprenti" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Éligibilité à l'aide au financement du permis de conduire pour les apprentis", "name": "aide_financement_permis_apprenti_eligibilite", "reference": { "0001-01-01": [ { "title": "Décret n° 2019-1 du 3 janvier 2019 relatif à l'aide au financement du permis de conduire pour les apprentis" }, { "href": "https://www.legifrance.gouv.fr/eli/decret/2019/1/3/MTRD1835610D/jo/article_1" } ] }, "referring_variables": [ "aide_financement_permis_apprenti" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 48, "stop_line_number": 65, "value_type": "bool" }, "aide_formation_gen": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/enseignement_superieur/aide_formation_gen.py", "formulas": { "2017-04-14": { "file_path": "openfisca_france/model/prestations/enseignement_superieur/aide_formation_gen.py", "parameters": [ "prestations_sociales.education.bourses.enseignement_superieur.criteres_sociaux.montants", "prestations_sociales.education.bourses.enseignement_superieur.criteres_sociaux.plafond_ressources.echelon_0bis", "prestations_sociales.education.bourses.enseignement_superieur.criteres_sociaux.plafond_ressources.echelon_1", "prestations_sociales.education.bourses.enseignement_superieur.criteres_sociaux.plafond_ressources.echelon_2", "prestations_sociales.education.bourses.enseignement_superieur.criteres_sociaux.plafond_ressources.echelon_3", "prestations_sociales.education.bourses.enseignement_superieur.criteres_sociaux.plafond_ressources.echelon_4", "prestations_sociales.education.bourses.enseignement_superieur.criteres_sociaux.plafond_ressources.echelon_5", "prestations_sociales.education.bourses.enseignement_superieur.criteres_sociaux.plafond_ressources.echelon_6", "prestations_sociales.education.bourses.enseignement_superieur.criteres_sociaux.plafond_ressources.echelon_7" ], "start_line_number": 39, "stop_line_number": 68, "variables": [ "aide_formation_gen_eligibilite", "bourse_criteres_sociaux_base_ressources", "bourse_criteres_sociaux_points_de_charge" ] } }, "json_type": "number", "label": "Montant de l'aide accordée aux personnes inscrites dans une formation labellisée par la Grande Ecole du numérique", "last_value_still_valid_on": "2017-04-14", "name": "aide_formation_gen", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000034429379/" } ] }, "set_input": "set_input_divide_by_period", "start_line_number": 31, "stop_line_number": 68, "value_type": "float" }, "aide_formation_gen_eligibilite": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prestations/enseignement_superieur/aide_formation_gen.py", "formulas": { "2017-04-14": { "documentation": "\nLes conditions de non-cumul spécifiques à la formation ne sont pas modélisées car aucune n'est modélisée à ce jour dans OpenFisca et qu'un grand nombre sont arbitraires ou à l'échelon infra-national :\n- L'aide n'est pas cumulable avec une aide spécifique versée par le ministre chargé de l'enseignement supérieur ou les établissements publics qui en relèvent.\n- Sont exclues du bénéfice de l'aide les personnes inscrites à Pôle Emploi comme demandeurs d'emploi qui perçoivent une aide à l'insertion ou une aide à la formation professionnelle ainsi que […] les personnes en congé individuel de formation.\n- Sont également exclues du bénéfice de l'aide les personnes percevant une aide du ministère chargé de l'emploi ou d'un conseil régional versée au titre de la formation professionnelle ou de l'insertion professionnelle.\n", "file_path": "openfisca_france/model/prestations/enseignement_superieur/aide_formation_gen.py", "start_line_number": 14, "stop_line_number": 29, "variables": [ "alternant", "bourse_criteres_sociaux_eligibilite_nationalite", "rsa", "rsa_majore_eligibilite", "scolarite" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Éligibilité à l'aide accordée aux personnes inscrites dans une formation labellisée par la Grande Ecole du numérique", "last_value_still_valid_on": "2017-04-14", "name": "aide_formation_gen_eligibilite", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000034429379/" } ] }, "referring_variables": [ "aide_formation_gen" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 6, "stop_line_number": 29, "value_type": "bool" }, "aide_jeunes_diplomes_anciens_boursiers_base_ressources": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/covid19/jeunes.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/covid19/jeunes.py", "parameters": [ "prestations_sociales.education.bourses.enseignement_superieur.criteres_sociaux.nombre_mensualites" ], "start_line_number": 21, "stop_line_number": 31, "variables": [ "bourse_criteres_sociaux" ] } }, "json_type": "number", "label": "Ressources mensuelles de référence de l'aide perçue au cours de la dernière année d'étude", "name": "aide_jeunes_diplomes_anciens_boursiers_base_ressources", "reference": { "0001-01-01": [ { "title": "Article 3 du décret n° 2020-1789 du 30 décembre 2020 instituant une aide financière à titre exceptionnel à destination des jeunes diplômés en recherche d'emploi anciennement boursiers de l'enseignement supérieur" }, { "href": "https://www.legifrance.gouv.fr/eli/decret/2020/12/30/2020-1789/jo/article_3" } ] }, "referring_variables": [ "aide_jeunes_diplomes_anciens_boursiers_eligibilite", "aide_jeunes_diplomes_anciens_boursiers_montant" ], "set_input": "set_input_divide_by_period", "start_line_number": 10, "stop_line_number": 31, "value_type": "float" }, "aide_jeunes_diplomes_anciens_boursiers_eligibilite": { "default_value": false, "definition_period": "month", "documentation": "\nConditions non modélisées :\nÊtre disponible pour occuper un emploi, le jour de la demande.\nNe pas être inscrit dans une nouvelle formation (de niveau 5 minimum) dans l'année universitaire qui suit l'obtention du diplôme.\n", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/covid19/jeunes.py", "formulas": { "2021-02-05": { "file_path": "openfisca_france/model/covid19/jeunes.py", "parameters": [ "prestations_sociales.solidarite_insertion.autre_solidarite.covid19.aide_jeunes_diplomes_anciens_boursiers.age_limite" ], "start_line_number": 46, "stop_line_number": 77, "variables": [ "age", "aide_jeunes_diplomes_anciens_boursiers_base_ressources", "allocation_travailleur_independant", "ass", "chomage_brut", "garantie_jeunes", "niveau_diplome_formation", "plus_haut_diplome_date_obtention", "plus_haut_diplome_niveau", "rsa" ] }, "2022-01-01": null }, "is_period_size_independent": true, "json_type": "boolean", "label": "Éligibilité à l'aide jeunes diplômés et anciens boursiers", "last_value_still_valid_on": "2022-01-01", "name": "aide_jeunes_diplomes_anciens_boursiers_eligibilite", "reference": { "0001-01-01": [ { "href": "https://www.pole-emploi.fr/candidat/mes-droits-aux-aides-et-allocati/allocations-et-aides--les-repons/aides-financieres-aux-jeunes-dip.html" } ] }, "referring_variables": [ "aide_jeunes_diplomes_anciens_boursiers_montant" ], "start_line_number": 33, "stop_line_number": 77, "value_type": "bool" }, "aide_jeunes_diplomes_anciens_boursiers_montant": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/covid19/jeunes.py", "formulas": { "2021-02-05": { "file_path": "openfisca_france/model/covid19/jeunes.py", "parameters": [ "prestations_sociales.solidarite_insertion.autre_solidarite.covid19.aide_jeunes_diplomes_anciens_boursiers.majoration_logement", "prestations_sociales.solidarite_insertion.autre_solidarite.covid19.aide_jeunes_diplomes_anciens_boursiers.taux_bourse" ], "start_line_number": 87, "stop_line_number": 103, "variables": [ "aide_jeunes_diplomes_anciens_boursiers_base_ressources", "aide_jeunes_diplomes_anciens_boursiers_eligibilite", "statut_occupation_logement" ] }, "2022-01-01": null }, "json_type": "number", "label": "Montant de l'aide jeunes diplômés et anciens boursiers", "last_value_still_valid_on": "2022-01-01", "name": "aide_jeunes_diplomes_anciens_boursiers_montant", "reference": { "0001-01-01": [ { "href": "https://www.pole-emploi.fr/candidat/mes-droits-aux-aides-et-allocati/allocations-et-aides--les-repons/aides-financieres-aux-jeunes-dip.html" } ] }, "start_line_number": 79, "stop_line_number": 103, "value_type": "float" }, "aide_logement": { "default_value": 0, "definition_period": "month", "description": { "2024-06-24": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/N20360", "note": "Cette allocation peut être versée, sous certaines conditions, à toute personne qui loue, achète un logement ou est résident en foyer. Le montant calculé ici correspond à la somme des aides au logement après CRDS. Il existe 3 types d'allocations : l'aide personnalisée au logement (APL), l'allocation de logement familiale (ALF) et l'allocation de logement sociale (ALS).", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/aides_logement.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/aides_logement.py", "parameters": [ "prestations_sociales.aides_logement.allocations_logement.locatif", "prestations_sociales.aides_logement.allocations_logement.foyer", "prestations_sociales.aides_logement.allocations_logement.accession", "prestations_sociales.aides_logement.allocations_logement.ressources", "prestations_sociales.solidarite_insertion.minimum_vieillesse.aspa.plafond_ressources.personnes_seules" ], "start_line_number": 28, "stop_line_number": 34, "variables": [ "alf", "als", "apl" ] } }, "json_type": "number", "label": "Aides au logement (APL, ALF, ALS)", "last_value_still_valid_on": "2025-01-28", "name": "aide_logement", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038814980", "title": "Article L821-1 du Code de la sécurité sociale" } ] }, "referring_variables": [ "aides_logement", "covid_aide_exceptionnelle_famille_montant", "css_cmu_forfait_logement_al", "eligibilite_indemnite_inflation_jeune", "mobili_jeune", "ppa_forfait_logement", "prestations_sociales", "psa", "rsa_forfait_logement" ], "set_input": "set_input_divide_by_period", "short_label": "Aides au logement (APL, ALF, ALS)", "start_line_number": 21, "stop_line_number": 34, "unit": "currency", "value_type": "float" }, "aide_logement_R0": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/aides_logement.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/aides_logement.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.deductions.abat_supp.taux", "impot_revenu.calcul_revenus_imposables.deductions.abatpro.taux", "prestations_sociales.aides_logement.allocations_logement.locatif.formule.pp_particip_perso.r0_abattement.avant_2015.r1_rsa_socle_1.avec_1_enf", "prestations_sociales.aides_logement.allocations_logement.locatif.formule.pp_particip_perso.r0_abattement.avant_2015.r1_rsa_socle_1.avec_2_enf", "prestations_sociales.aides_logement.allocations_logement.locatif.formule.pp_particip_perso.r0_abattement.avant_2015.r1_rsa_socle_1.couple_0_enf", "prestations_sociales.aides_logement.allocations_logement.locatif.formule.pp_particip_perso.r0_abattement.avant_2015.r1_rsa_socle_1.maj_pac_supp", "prestations_sociales.aides_logement.allocations_logement.locatif.formule.pp_particip_perso.r0_abattement.avant_2015.r1_rsa_socle_1.pers_isolee", 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"0001-01-01": { "documentation": "\nHypothèses/points à éclaircir :\n (1) A partir d'une certaine date sont apparemment pris en compte\n dans les \"revenus professinnels\" les indemnités journalières.\n Cf. circulaire interministérielle DSS/2B n°2011-447 du 01/12/2011\n Regarder davantage ce point\n (2) On n'a pas pris en compte les abbattements présents dans la\n variable abattement_salaires_pensions, car il s'agit d'une\n variable dépendant conjointement des salaires et des pensions\n (or, les pensions ne doivent pas être pris en compte ici, et\n cette variable ne peut pas être décomposée entre une part salaire et\n une part pensions). 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"value_type": "float" }, "ape": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "formulas": { "0001-01-01": { "documentation": "\nL'allocation de base de la paje n'est pas cumulable avec le complément familial\n", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "start_line_number": 924, "stop_line_number": 934, "variables": [ "ape_avant_cumul", "apje_avant_cumul", "cf_montant" ] }, "2004-01-01": null }, "json_type": "number", "label": "Allocation parentale d'éducation", "last_value_still_valid_on": "2004-01-01", "name": "ape", "reference": { "0001-01-01": [ { "title": "http://fr.wikipedia.org/wiki/Allocation_parentale_d'%C3%A9ducation_en_France" } ] }, "referring_variables": [ "ape_nette_crds", "crds_ape", "rsa_base_ressources_prestations_familiales" ], "set_input": "set_input_divide_by_period", "start_line_number": 915, "stop_line_number": 934, "unit": "currency", "value_type": "float" }, "ape_avant_cumul": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "formulas": { "0001-01-01": { "documentation": "\nAllocation parentale d'éducation\n\nL’allocation parentale d’éducation s’adresse aux parents qui souhaitent arrêter ou\nréduire leur activité pour s’occuper de leurs jeunes enfants, à condition que ceux-ci\nsoient nés avant le 01/01/2004. En effet, pour les enfants nés depuis cette date,\ndans le cadre de la Prestation d’Accueil du Jeune Enfant, les parents peuvent bénéficier\ndu « complément de libre choix d’activité. »\n\nLes personnes en couple peuvent toutes deux bénéficier de l’APE à taux plein, mais pas en même temps.\nEn revanche, elles peuvent cumuler deux taux partiels, à condition que leur total ne dépasse pas le montant\ndu taux plein.\n\nTODO: cumul, adoption, triplés,\nCumul d'allocations : Cette allocation n'est pas cumulable pour un même ménage avec\n- une autre APE (sauf à taux partiel),\n- ou l'allocation pour jeune enfant (APJE) versée à partir de la naissance,\n- ou le complément familial,\n- ou l'allocation d’adulte handicapé (AAH).\nEnfin, il est à noter que cette allocation n’est pas cumulable avec :\n- une pension d’invalidité ou une retraite ;\n- des indemnités journalières de maladie, de maternité ou d’accident du travail ;\n- des allocations chômage. Il est tout de même possible de demander aux ASSEDIC la suspension de ces dernières\n pour percevoir l’APE.\n\nL'allocation parentale d'éducation n'est pas soumise à condition de ressources, sauf l’APE à taux partiel pour\nles professions non salariées.\n", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "parameters": [ "prestations_sociales.prestations_familiales.education_presence_parentale.ape.age_max_enfant", "prestations_sociales.prestations_familiales.education_presence_parentale.ape.montant_mensuel.taux_activite_sup_50", "prestations_sociales.prestations_familiales.education_presence_parentale.ape.montant_mensuel.taux_activite_sup_80", "prestations_sociales.prestations_familiales.education_presence_parentale.ape.montant_mensuel.taux_inactivite", "prestations_sociales.prestations_familiales.prestations_generales.af.af_cm.age2" ], "start_line_number": 815, "stop_line_number": 867, "variables": [ "inactif", "partiel1", "partiel2" ] }, "2004-01-01": null }, "json_type": "number", "label": "Allocation parentale d'éducation, avant prise en compte de la non-cumulabilité avec le CF et l'APJE", "last_value_still_valid_on": "2004-01-01", "name": "ape_avant_cumul", "reference": { "0001-01-01": [ { "title": "http://fr.wikipedia.org/wiki/Allocation_parentale_d'%C3%A9ducation_en_France" } ] }, "referring_variables": [ "ape", "apje", "cf" ], "set_input": "set_input_divide_by_period", "start_line_number": 806, "stop_line_number": 867, "value_type": "float" }, "ape_nette_crds": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "start_line_number": 964, "stop_line_number": 969, "variables": [ "ape", "crds_ape" ] } }, "json_type": "number", "label": "Allocation parentale d'éducation nette de CRDS", "name": "ape_nette_crds", "set_input": "set_input_divide_by_period", "start_line_number": 956, "stop_line_number": 969, "unit": "currency", "value_type": "float" }, "apec_employeur": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.apec.fr/qui-sommes-nous.html", "note": "Cette cotisation concerne les personnes du secteur privé ayant le statut «cadre»", "title": "Apec.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "start_line_number": 490, "stop_line_number": 500 } }, "json_type": "number", "label": "Cotisation employeur à l'association pour l'emploi des cadres (APEC)", "last_value_still_valid_on": "2024-01-15", "name": "apec_employeur", "referring_variables": [ "cotisations_employeur", "cotisations_employeur_retraite_complementaire" ], "set_input": "set_input_divide_by_period", "short_label": "Cotis. APEC des cadres", "start_line_number": 483, "stop_line_number": 500, "unit": "currency", "value_type": "float" }, "apec_salarie": { "default_value": 0, "definition_period": "month", "description": { "0001-01-01": [ { "note": "Cette cotisation concerne les personnes du secteur privé ayant le statut «cadre»." } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "start_line_number": 470, "stop_line_number": 481, "variables": [ "categorie_salarie" ] } }, "json_type": "number", "label": "Cotisation salariale à l'association pour l'emploi des cadres (APEC)", "last_value_still_valid_on": "2024-01-15", "name": "apec_salarie", "referring_variables": [ "cotisations_salariales_contributives" ], "set_input": "set_input_divide_by_period", "short_label": "Cotis. APEC des cadres", "start_line_number": 463, "stop_line_number": 481, "unit": "currency", "value_type": "float" }, "api": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/minima_sociaux/anciens_ms.py", "formulas": { "0001-01-01": { "documentation": "\nAllocation de parent isolé\n", "file_path": "openfisca_france/model/prestations/minima_sociaux/anciens_ms.py", "parameters": [ "prestations_sociales.prestations_familiales.bmaf.bmaf", "prestations_sociales.prestations_familiales.prestations_generales.af.af_cm.age1", "prestations_sociales.solidarite_insertion.minima_sociaux.api.api_cond.age_limite", "prestations_sociales.solidarite_insertion.minima_sociaux.api.api_cond.age_pac", "prestations_sociales.solidarite_insertion.minima_sociaux.api.api_m.femmes_enceintes_sans_enfant_a_charge", 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"start_line_number": 980, "stop_line_number": 988, "variables": [ "ape_avant_cumul", "apje_avant_cumul", "cf_montant" ] }, "2004-01-01": null }, "json_type": "number", "label": "Allocation pour le jeune enfant", "last_value_still_valid_on": "2004-01-01", "name": "apje", "reference": { "0001-01-01": [ { "href": "http://vosdroits.service-public.fr/particuliers/F2552.xhtml" } ] }, "referring_variables": [ "apje_nette_crds", "crds_apje", "rsa_base_ressources_prestations_familiales" ], "set_input": "set_input_divide_by_period", "start_line_number": 971, "stop_line_number": 988, "unit": "currency", "value_type": "float" }, "apje_avant_cumul": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "formulas": { "0001-01-01": { "documentation": "\nAllocation pour jeune enfant\n", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "parameters": [ "prestations_sociales.prestations_familiales.bmaf.bmaf", "prestations_sociales.prestations_familiales.petite_enfance.apje", "prestations_sociales.prestations_familiales.petite_enfance.apje.apje_cm", "prestations_sociales.prestations_familiales.petite_enfance.apje.apje_plaf.majoration_plafond_ressources_0_enfant.plaf_maj", "prestations_sociales.prestations_familiales.petite_enfance.apje.apje_plaf.plaf" ], "start_line_number": 878, "stop_line_number": 913, "variables": [ "biactivite", "en_couple", "prestations_familiales_base_ressources" ] }, "2004-01-01": null }, "json_type": "number", "label": "Allocation pour le jeune enfant, avant prise en compte de la non-cumulabilité avec le CF et l'APE", "last_value_still_valid_on": "2004-01-01", "name": "apje_avant_cumul", "reference": { "0001-01-01": [ { "href": "http://vosdroits.service-public.fr/particuliers/F2552.xhtml" } ] }, "referring_variables": [ "ape", "apje", "cf" ], "set_input": "set_input_divide_by_period", "start_line_number": 869, "stop_line_number": 913, "value_type": "float" }, "apje_nette_crds": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "start_line_number": 1018, "stop_line_number": 1023, "variables": [ "apje", "crds_apje" ] } }, "json_type": "number", "label": "Allocation pour le jeune enfant nette de CRDS", "name": "apje_nette_crds", "set_input": "set_input_divide_by_period", "start_line_number": 1010, "stop_line_number": 1023, "unit": "currency", "value_type": "float" }, "apl": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "documentation": "Réservée aux logements conventionnés, surtout des HLM, et financée par le fonds national de l'habitation.", "dtype": "float32", 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"assiette_csg_crds_chomage_journaliere", "reference": { "0001-01-01": [ { "href": "https://www.unedic.org/indemnisation/fiches-thematiques/retenues-sociales-sur-les-allocations" } ] }, "referring_variables": [ "complement_are_crds_journaliere", "complement_are_csg_journaliere" ], "set_input": "set_input_divide_by_period", "start_line_number": 28, "stop_line_number": 41, "unit": "currency", "value_type": "float" }, "assiette_csg_crds_non_salarie": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/activite.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/activite.py", "start_line_number": 385, "stop_line_number": 416, "variables": [ "categorie_non_salarie", "famille_independant", "maladie_maternite_artisan_commercant", "maladie_maternite_profession_liberale", "retraite_complementaire_artisan_commercant", "retraite_complementaire_profession_liberale", "rpns_imposables", "vieillesse_artisan_commercant", "vieillesse_profession_liberale" ] } }, "json_type": "number", "label": "Assiette CSG des personnes non salariées", "name": "assiette_csg_crds_non_salarie", "referring_variables": [ "crds_non_salarie", "csg_deductible_non_salarie", "csg_imposable_non_salarie" ], "start_line_number": 378, "stop_line_number": 416, "value_type": "float" }, "assiette_csg_non_abattue": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/activite.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/activite.py", "start_line_number": 86, "stop_line_number": 97, "variables": [ "complementaire_sante_employeur", "prevoyance_complementaire_employeur", "prevoyance_obligatoire_cadre" ] }, "2018-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/activite.py", "start_line_number": 78, "stop_line_number": 85, "variables": [ "complementaire_sante_employeur", "prevoyance_complementaire_employeur" ] } }, "json_type": "number", "label": "Assiette CSG - CRDS", "last_value_still_valid_on": "2018-01-01", "name": "assiette_csg_non_abattue", "referring_variables": [ "crds_salaire", "csg_deductible_salaire", "csg_imposable_salaire" ], "set_input": "set_input_divide_by_period", "start_line_number": 60, "stop_line_number": 97, "unit": "currency", "value_type": "float" }, "assiette_csg_plus_values": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "formulas": { "0001-01-01": { "documentation": "\nAttention : cette formule est susceptible de contenir des erreurs pour les années avant 2013 (cf. commentaires sur assiette_csg_revenus_capital)\n\nNotes sur le champ de cette variable :\n Cette assiette de plus-values est partielle. De nombreux types de plus-values sont\n manquants, rien que parmi les plus-values déclarées dans la déclaration de revenus\n au titre de l'impôt sur le revenu. Ceci s'explique par la complexité de la législation sur\n la prise en compte des plus-values dans le calcul des prélèvements sociaux (exemple : plus-values\n réalisées sur PEA taxables selon les règles en vigueur l'année de réalisation et non l'année de retrait,\n plus-values taxées après report, et taxables parfois selon la législation en vigueur au moment du report et non\n pas au moment de la taxation, etc.).\n Critère de choix : on part des dénombrements fiscaux de la déclaration 2042 des revenus 2016\n (montants totaux déclarés au niveau national pour chaque case), et on constate que les cases 3VH, 3VG,\n 3SG, 3SL, 3VA, 3VB, 3VO, 3VP, 3VZ, 3VW, 3WG, 3WH et 3WM représentent à elles seules 88% des\n montants associés aux plus-values (cases de classe 3). On se limite donc aux\n plus-values associées à ces cases. Parmi ces cases, certaines ne donnent pas lieu à une imposition\n pendant l'année courante du fait d'un report ou sursis d'imposition (3WG, 3WH, 3WM), ou ne sont\n tout simplement pas comptabilisées dans l'assiette CSG (3VH, 3VW). Au total, le nombre de cases\n est fortement réduit, mais en ne perdant potentiellement qu'une faible partie des plus-values présentes\n dans l'assiette CSG (même en excluant ces cases importantes mais non sujettes à imposition, les cases\n restantes représentent 82% des montants de l'ensemble des cases de classe 3 (hors cases supprimées).\n NB : en plus des cases les plus importantes, on inclut aussi 3WE, car les abattements\n renseignés dans les cases 3SG et 3SL peuvent aussi être associés à des montants nets renseignés en 3WE.\n\nNotes concernant les plus-values immobilières :\n (1) Les plus-values immobilières déclarées en 3VZ sont les plus-values nettes sousmises à\n l'impôt sur le revenu. Or, les prélèvements sociaux sont appliqués aussi sur une valeure\n nette, mais déterminée via des abattements différents de ceux de l'impôt sur le revenu\n (cf. formulaire 2048-IMM de 2018 par exemple pour une explication). On ignore ces\n différences d'abattement, et on suppose que la valeur nette au sens des prélèvements\n sociaux est la même que celle au sens de l'impôt sur le revenu.\n (2) On ne compte pas la case 3VW dans la base soumise aux prélèvements sociaux. Ce montant,\n exonéré de l'impôt sur le revenu, semble être exonéré aussi des prélèvements sociaux,\n même s'il est déclaré dans la déclaration de revenus : cf. art. L136-7 du CSS, qui\n cite l'art. 150 U du CGI.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "start_line_number": 71, "stop_line_number": 129, "variables": [ "f3sg", "f3sl", "f3va_2014", "f3vg", "f3vt", "f3vz", "f3we", "glo_taxation_ir_forfaitaire", "pveximpres", "rpns_pvce" ] }, "2015-01-01": { "documentation": "\nNotes concernant les plus-values immobilières : cf. formule commençant en 2013\n", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "start_line_number": 130, "stop_line_number": 156, "variables": [ "f3sg", "f3sl", "f3va_2016", "f3vg", "f3vt", "f3vz", "f3we", "glo_taxation_ir_forfaitaire", "pveximpres", "rpns_pvce" ] }, "2017-01-01": { "documentation": "\nNotes concernant les plus-values immobilières : cf. formule commençant en 2013\n", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "start_line_number": 157, "stop_line_number": 184, "variables": [ "f3pi", "f3sg", "f3sl", "f3ua", "f3va", "f3vg", "f3vt", "f3vz", "f3we", "glo_taxation_ir_forfaitaire", "pveximpres", "rpns_pvce" ] }, "2018-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "start_line_number": 185, "stop_line_number": 213, "variables": [ "f3pi", "f3sj", "f3sk", "f3tj", "f3ua", "f3vg", "f3vm", "f3vt", "f3vz", "f3we", "f3wi", "f3wj", "glo_taxation_ir_forfaitaire", "pveximpres", "rpns_pvce" ] }, "2019-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "start_line_number": 214, "stop_line_number": 242, "variables": [ "f3an", "f3pi", "f3sj", "f3sk", "f3tj", "f3ua", "f3vg", "f3vt", "f3vz", "f3we", "f3wi", "f3wj", "glo_taxation_ir_forfaitaire", "pveximpres", "rpns_pvce" ] } }, "json_type": "number", "label": "Assiette des plus-values soumis à la CSG", "last_value_still_valid_on": "2019-01-01", "name": "assiette_csg_plus_values", "referring_variables": [ "assiette_csg_revenus_capital", "plus_values_base_large", "ppa_ressources_hors_activite_individu", "rev_coll", "revenus_du_capital_avant_prelevements", "revenus_nets_du_capital", "rsa_base_ressources_patrimoine_individu" ], "start_line_number": 65, "stop_line_number": 242, "unit": "currency", "value_type": "float" }, "assiette_csg_revenus_capital": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "formulas": { "0001-01-01": { "documentation": "\nHypothèses derrière ce calcul :\n (1) On ne distingue pas la CSG sur les revenus du patrimoine (art. L136-6 du CSS)\n de celle sur les revenus de placement (art. L136-6 du CSS)\n ATTENTION : Les taux de la CSG et de l'ensemble des prélèvements sociaux sont identiques pour\n ces deux types de revenu depuis 2013 seulement, la formule devrait donc être corrigée pour les années avant 2013.\n (2) Le timing de la soumission des intérêts des PEL et CEL aux prélèvements sociaux\n est complexe. Cette soumission peut se faire annuellement, ou en cumulé, et ce\n en fonction de différents paramètres. Mais on ne prend pas en compte cette fonctionnalité.\nNB : catégorie(s) de revenu non encore incluse(s) dans cette assiette : épargne salariale\nNote à partir de 2018 : du fait du PFU, la base des revenus du capital au titre de l'impôt sur le revenu se rapproche de la base au titre des prélèvements sociaux,\n d'où le fait qu'on utilise cette variable. En revanche, concernant les prêts participatifs, le montant au titre de l'impôt sur le revenu\n forfaitaire est le montant net des pertes, alors que celui soumis au titre des prélèvements sociaux est le montant brut. Cependant,\n la case 2TT contient le montant des intérêts de ces prêts après déduction de ces pertes. Donc, on est contraint de prendre un montant net.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "start_line_number": 250, "stop_line_number": 308, "variables": [ "assiette_csg_plus_values", "assurance_vie_ps_exoneree_irpp_pl", "credits_impot_sur_valeurs_etrangeres", "f3vj", "interets_pel_cel_non_soumis_IR", "rente_viagere_titre_onereux_net", "revenu_categoriel_foncier", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir", "revenus_capitaux_prelevement_liberatoire" ] } }, "json_type": "number", "label": "Assiette des revenus du capital soumis à la CSG", "name": "assiette_csg_revenus_capital", "referring_variables": [ "crds_revenus_capital", "csg_revenus_capital", "prelevements_sociaux_revenus_capital_hors_csg_crds", "revenus_du_capital_avant_prelevements", "revenus_nets_du_capital" ], "start_line_number": 244, "stop_line_number": 308, "unit": "currency", "value_type": "float" }, "assiette_isf_ifi": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_grandes_fortunes_1982_1986.forfait_mobilier.majoration_forfaitaire" ], "start_line_number": 379, "stop_line_number": 392, "variables": [ "b1cg", "b2gh", "isf_droits_sociaux", "isf_ifi_imm_bati", "isf_ifi_imm_non_bati" ] }, "1989-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_solidarite_fortune_isf_1989_2017.forfait_mobilier.majoration_forfaitaire" ], "start_line_number": 365, "stop_line_number": 378, "variables": [ "b1cg", "b2gh", "isf_droits_sociaux", "isf_ifi_imm_bati", "isf_ifi_imm_non_bati" ] }, "2018-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_fortune_immobiliere_ifi_partir_2018.forfait_mobilier.majoration_forfaitaire" ], "start_line_number": 351, "stop_line_number": 364, "variables": [ "b1cg", "b2gh", "isf_droits_sociaux", "isf_ifi_imm_bati", "isf_ifi_imm_non_bati" ] } }, "json_type": "number", "label": "Assiette de l'ISF-IFI", "last_value_still_valid_on": "2018-01-01", "name": "assiette_isf_ifi", "referring_variables": [ "decote_isf_ifi", "isf_ifi_iai" ], "start_line_number": 345, "stop_line_number": 392, "value_type": "float" }, "assiette_proflib": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "2009-01-01": { "documentation": "\nAssiette régime microsocial avec versement libératoire pour les professions libérales\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 1826, "stop_line_number": 1833, "variables": [ "ebnc_impo" ] } }, "json_type": "number", "label": "Assiette régime microsocial avec versement libératoire pour les professions libérales", "last_value_still_valid_on": "2009-01-01", "name": "assiette_proflib", "referring_variables": [ "cotisations_non_salarie_micro_social", "microsocial" ], "start_line_number": 1820, "stop_line_number": 1835, "unit": "currency", "value_type": "float" }, "assiette_service": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "2009-01-01": { "documentation": "\nAssiette régime microsocial avec versement libératoire pour les prestations et services\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 1808, "stop_line_number": 1815, "variables": [ "ebic_imps" ] } }, "json_type": "number", "label": "Assiette régime microsocial avec versement libératoire pour les prestations et services", "last_value_still_valid_on": "2009-01-01", "name": "assiette_service", "referring_variables": [ "cotisations_non_salarie_micro_social", "microsocial" ], "start_line_number": 1802, "stop_line_number": 1818, "unit": "currency", "value_type": "float" }, "assiette_vente": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "2009-01-01": { "documentation": "\nAssiette régime microsocial avec versement libératoire pour les ventes\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 1793, "stop_line_number": 1800, "variables": [ "ebic_impv" ] } }, "json_type": "number", "label": "Assiette régime microsocial avec versement libératoire pour les ventes", "last_value_still_valid_on": "2009-01-01", "name": "assiette_vente", "referring_variables": [ "cotisations_non_salarie_micro_social", "microsocial" ], "start_line_number": 1787, "stop_line_number": 1800, "unit": "currency", "value_type": "float" }, "assloy": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "formulas": { "2005-01-01": { "documentation": "\nCrédit d’impôt primes d’assurance pour loyers impayés (case 4BF)\n2005-2016\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "parameters": [ "impot_revenu.credits_impots.assloy.taux" ], "start_line_number": 885, "stop_line_number": 894, "variables": [ "f4bf" ] }, "2017-01-01": null }, "json_type": "number", "label": "Crédit d’impôt primes d’assurance pour loyers impayés", "last_value_still_valid_on": "2017-01-01", "name": "assloy", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/844-PGP.html?identifiant=BOI-IR-RICI-320-20120912" } ] }, "referring_variables": [ "credits_impot" ], "start_line_number": 877, "stop_line_number": 894, "value_type": "float" }, "assujettie_taxe_salaires": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "is_period_size_independent": true, "json_type": "boolean", "label": "Entreprise assujettie à la taxe sur les salaires", "name": "assujettie_taxe_salaires", "referring_variables": [ "taxe_salaires" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 230, "stop_line_number": 236, "value_type": "bool" }, "assurance_sante_taxe": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/assurances.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/assurances.py", "parameters": [ "imposition_indirecte.taxes_assurances.tsca.contrats_assurance_maladie_individuelles_collectives_cas_general_2_ter" ], "start_line_number": 13, "stop_line_number": 19, "variables": [ "depenses_assurance_sante" ] }, "2017-01-01": null }, "json_type": "number", "label": "Montant des taxes sur l'assurance santé", "last_value_still_valid_on": "2017-01-01", "name": "assurance_sante_taxe", "referring_variables": [ "taxes_indirectes_total_hors_tva", "total_assurances_taxe" ], "start_line_number": 7, "stop_line_number": 19, "unit": "currency", "value_type": "float" }, "assurance_transport_taxe": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/assurances.py", 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{ "documentation": "\nTotal des revenus sur l'année 'n' net de charges\n", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "start_line_number": 1014, "stop_line_number": 1066, "variables": [ "cd_eparet", "csg_patrimoine_deductible_ir", "maj_cga", "pensions_alimentaires_deduites", "rbg", "rev_exo", "rev_or", "revenus_capitaux_prelevement_liberatoire", "rvcm_plus_abat" ] }, "2011-01-01": null }, "json_type": "number", "label": "bouclier_rev", "last_value_still_valid_on": "2011-01-01", "name": "bouclier_rev", "referring_variables": [ "bouclier_fiscal" ], "start_line_number": 1007, "stop_line_number": 1066, "value_type": "float" }, "bouclier_sumimp": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "2006-01-01": { "documentation": "\nSomme totale des impôts moins restitutions et degrèvements\n", "file_path": 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], "set_input": "set_input_dispatch_by_period", "start_line_number": 247, "stop_line_number": 279, "value_type": "bool" }, "cmu_c_plafond": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/minima_sociaux/cs/cmu.py", "formulas": { "0001-01-01": { "documentation": "\n- Le plafond dépends du nombre de personnes dans le foyer.\n- À un plafond de base pour une personne, on applique pour chaque personne supplémentaire un certain coefficient supplémentaire\n - Un coefficient pour la 2eme personne,\n - Un coefficient pour les 3e et 4e personne,\n - Un coefficient pour toute personne supplémentaire\n- Si un enfant est en garde alternée, on ne prend en compte que la moitié de son coefficient.\n- Pour savoir quel coefficient est attribué à chaque enfant, il faut trier les enfants de chaque famille par age.\n", "file_path": "openfisca_france/model/prestations/minima_sociaux/cs/cmu.py", "parameters": [ 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"prime_forfaitaire_mensuelle_reprise_activite", "rsa" ] }, "2020-11-01": null }, "json_type": "number", "label": "Montant de l'aide exceptionnelle pour les familles pendant la crise sanitaire dûe au covid-19", "last_value_still_valid_on": "2020-11-01", "name": "covid_aide_exceptionnelle_famille_montant", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000042574431" } ] }, "referring_variables": [ "prestations_sociales" ], "set_input": "set_input_divide_by_period", "start_line_number": 4, "stop_line_number": 52, "unit": "currency", "value_type": "float" }, "covid_aide_exceptionnelle_tpe_eligible": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/covid19/activite.py", "formulas": { "2020-03-01": { "file_path": "openfisca_france/model/covid19/activite.py", "start_line_number": 17, "stop_line_number": 24, "variables": [ "rpns_auto_entrepreneur_chiffre_affaires", "travailleur_non_salarie" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Éligibilité à l'aide exceptionnelle pour les TPE pendant la crise sanitaire dûe au covid-19", "last_value_still_valid_on": "2020-03-01", "name": "covid_aide_exceptionnelle_tpe_eligible", "reference": { "0001-01-01": [ { "title": "Décret n°2020-371 du 30 mars 2020https://www.legifrance.gouv.fr/eli/decret/2020/3/30/ECOI2007755D/jo/texte" }, { "title": "Ordonnance n° 2020-705 du 10 juin 2020https://www.legifrance.gouv.fr/eli/ordonnance/2020/6/10/ECOI2012371R/jo/texte" } ] }, "referring_variables": [ "covid_aide_exceptionnelle_tpe_montant" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 4, "stop_line_number": 24, "value_type": "bool" }, "covid_aide_exceptionnelle_tpe_montant": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/covid19/activite.py", "formulas": { "2020-03-01": { "file_path": "openfisca_france/model/covid19/activite.py", "parameters": [ "prestations_sociales.solidarite_insertion.autre_solidarite.covid19.aide_exceptionnelle_tpe.plafond" ], "start_line_number": 34, "stop_line_number": 44, "variables": [ "covid_aide_exceptionnelle_tpe_eligible", "rpns_auto_entrepreneur_chiffre_affaires" ] }, "2021-01-01": null }, "json_type": "number", "label": "Montant de l'aide exceptionnelle pour les TPE pendant la crise sanitaire dûe au covid-19", "last_value_still_valid_on": "2021-01-01", "name": "covid_aide_exceptionnelle_tpe_montant", "referring_variables": [ "prestations_sociales" ], "set_input": "set_input_divide_by_period", "start_line_number": 26, "stop_line_number": 44, "unit": "currency", "value_type": "float" }, "crds": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/csg_crds.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/csg_crds.py", "start_line_number": 103, "stop_line_number": 122, "variables": [ "crds_chomage", "crds_glo_assimile_salaire_ir_et_ps", "crds_logement", "crds_mini", "crds_non_salarie", "crds_pfam", "crds_retraite", "crds_revenus_capital", "crds_salaire" ] } }, "json_type": "number", "label": "Contributions au remboursement de la dette sociale", "name": "crds", "reference": { "0001-01-01": [ { "title": "Ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale, art. 14" }, { "href": "https://www.legifrance.gouv.fr/loda/id/LEGISCTA000006106400" } ] }, "referring_variables": [ "total_impots_plafonnement_isf_ifi" ], "start_line_number": 93, "stop_line_number": 122, "unit": "currency", "value_type": "float" }, "crds_af": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "description": { "2024-01-11": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F2971", "note": "Ce montant correspond à la part de CRDS prélevée sur les allocations familiales. La CRDS est un prélèvement social appliqué à la plupart des revenus et destiné au remboursement de la dette sociale. Son produit est entièrement dédié à la Caisse d'amortissement de la dette sociale (CADES).Crée pour une durée initiale de 13 ans en 1996, cette contribution devait disparaître en 2009. Elle a été prolongée et persiste encore aujourd'hui.", "title": "Service-Public.fr" }, { "href": "https://www.vie-publique.fr/fiches/21974-contribution-pour-le-remboursement-de-la-dette-sociale-crds", "title": "Vie-publique.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "parameters": [ "prelevements_sociaux.contributions_sociales.crds" ], "start_line_number": 439, "stop_line_number": 450, "variables": [ "af" ] } }, "json_type": "number", "label": "Contribution au remboursement de la dette sociale (CRDS) prélevée sur les allocations familiales", "last_value_still_valid_on": "2024-06-24", "name": "crds_af", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/loda/id/LEGISCTA000006106400", "title": "Article 14 de l'Ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale" } ] }, "referring_variables": [ "af_nettes_crds", "crds_pfam" ], "short_label": "CRDS", "start_line_number": 432, "stop_line_number": 450, "unit": "currency", "value_type": "float" }, "crds_ape": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "parameters": [ "prelevements_sociaux.contributions_sociales.crds" ], "start_line_number": 943, "stop_line_number": 954, "variables": [ "ape" ] } }, "json_type": "number", "label": "CRDS sur l'allocation parentale d'éducation", "name": "crds_ape", "referring_variables": [ "ape_nette_crds", "crds_pfam" ], "start_line_number": 936, "stop_line_number": 954, "unit": "currency", "value_type": "float" }, "crds_apje": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "parameters": [ "prelevements_sociaux.contributions_sociales.crds" ], "start_line_number": 997, "stop_line_number": 1008, "variables": [ "apje" ] } }, "json_type": "number", "label": "CRDS sur l'allocation pour le jeune enfant", "name": "crds_apje", "referring_variables": [ "apje_nette_crds", "crds_pfam" ], "start_line_number": 990, "stop_line_number": 1008, "unit": "currency", "value_type": "float" }, "crds_ars": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "year", "description": { "2024-01-11": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F2971", "note": "Ce montant correspond à la part de CRDS prélevée sur l'allocation de rentrée scolaire (ARS). La CRDS est un prélèvement social appliqué à la plupart des revenus et destiné au remboursement de la dette sociale. Son produit est entièrement dédié à la Caisse d'amortissement de la dette sociale (CADES).Crée pour une durée initiale de 13 ans en 1996, cette contribution devait disparaître en 2009. Elle a été prolongée et persiste encore aujourd'hui.", "title": "Service-Public.fr" }, { "href": "https://www.vie-publique.fr/fiches/21974-contribution-pour-le-remboursement-de-la-dette-sociale-crds", "title": "Vie-publique.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/ars.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/ars.py", "parameters": [ "prelevements_sociaux.contributions_sociales.crds" ], "start_line_number": 76, "stop_line_number": 87, "variables": [ "ars" ] } }, "json_type": "number", "label": "Contribution au remboursement de la dette sociale (CRDS) prélevée sur l'allocation de rentrée scolaire (ARS)", "last_value_still_valid_on": "2024-06-24", "name": "crds_ars", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/loda/id/LEGISCTA000006106400", "title": "Article 14 de l'Ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale" } ] }, "referring_variables": [ "ars_nette_crds", "crds_pfam" ], "short_label": "CRDS", "start_line_number": 68, "stop_line_number": 87, "unit": "currency", "value_type": "float" }, "crds_asf": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "description": { "2024-01-11": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F2971", "note": "Ce montant correspond à la part de CRDS prélevée sur l'allocation de soutien familial (ASF). La CRDS est un prélèvement social appliqué à la plupart des revenus et destiné au remboursement de la dette sociale. Son produit est entièrement dédié à la Caisse d'amortissement de la dette sociale (CADES).Crée pour une durée initiale de 13 ans en 1996, cette contribution devait disparaître en 2009. Elle a été prolongée et persiste encore aujourd'hui.", "title": "Service-Public.fr" }, { "href": "https://www.vie-publique.fr/fiches/21974-contribution-pour-le-remboursement-de-la-dette-sociale-crds", "title": "Vie-publique.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/asf.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/asf.py", "parameters": [ "prelevements_sociaux.contributions_sociales.crds" ], "start_line_number": 92, "stop_line_number": 103, "variables": [ "asf" ] } }, "json_type": "number", "label": "Contribution au remboursement de la dette sociale (CRDS) prélevée sur l'allocation de soutien familial'", "last_value_still_valid_on": "2024-06-24", "name": "crds_asf", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/loda/id/LEGISCTA000006106400", "title": "Article 14 de l'Ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale" } ] }, "referring_variables": [ "asf_nette_crds", "crds_pfam" ], "short_label": "CRDS", "start_line_number": 85, "stop_line_number": 103, "unit": "currency", "value_type": "float" }, "crds_cf": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "description": { "2024-01-11": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F2971", "note": "Ce montant correspond à la part de CRDS prélevée sur le complément familial (Cf). La CRDS est un prélèvement social appliqué à la plupart des revenus et destiné au remboursement de la dette sociale. Son produit est entièrement dédié à la Caisse d'amortissement de la dette sociale (CADES).Crée pour une durée initiale de 13 ans en 1996, cette contribution devait disparaître en 2009. Elle a été prolongée et persiste encore aujourd'hui.", "title": "Service-Public.fr" }, { "href": "https://www.vie-publique.fr/fiches/21974-contribution-pour-le-remboursement-de-la-dette-sociale-crds", "title": "Vie-publique.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/cf.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/cf.py", "parameters": [ "prelevements_sociaux.contributions_sociales.crds" ], "start_line_number": 356, "stop_line_number": 367, "variables": [ "cf" ] } }, "json_type": "number", "label": "Contribution au remboursement de la dette sociale (CRDS) prélevée sur le complément familial", "last_value_still_valid_on": "2024-06-24", "name": "crds_cf", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/loda/id/LEGISCTA000006106400", "title": "Article 14 de l'Ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale" } ] }, "referring_variables": [ "cf_net_crds", "crds_pfam" ], "short_label": "CRDS", "start_line_number": 349, "stop_line_number": 367, "unit": "currency", "value_type": "float" }, "crds_chomage": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "description": { "2023-03-16": [ { "href": "https://www.vie-publique.fr/fiches/21974-contribution-pour-le-remboursement-de-la-dette-sociale-crds", "note": "Ce montant correspond à la part de CRDS prélevée sur les indemnités du chômage. La CRDS est un prélèvement social appliqué à la plupart des revenus et destiné au remboursement de la dette sociale. Son produit est entièrement dédié à la Caisse d'amortissement de la dette sociale (CADES).Crée pour une durée initiale de 13 ans en 1996, cette contribution devait disparaître en 2009. Elle a été prolongée et persiste encore aujourd'hui.", "title": "Vie-publique.fr" }, { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/la-base-de-calcul/assiette-csg-crds.html", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/remplacement.py", "formulas": { "2015-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/remplacement.py", "parameters": [ "marche_travail.salaire_minimum.smic.nb_heures_travail_mensuel", "marche_travail.salaire_minimum.smic.smic_b_horaire", "prelevements_sociaux.contributions_sociales.crds", "prelevements_sociaux.contributions_sociales.csg.activite.abattement", "prelevements_sociaux.contributions_sociales.csg.remplacement.allocations_chomage.min_exo", "prelevements_sociaux.contributions_sociales.csg.remplacement.seuils.seuil_rfr1.demi_part_suppl_rfr1", "prelevements_sociaux.contributions_sociales.csg.remplacement.seuils.seuil_rfr1.seuil_rfr1", "prelevements_sociaux.contributions_sociales.csg.remplacement.seuils.seuil_rfr2.demi_part_suppl_rfr2", "prelevements_sociaux.contributions_sociales.csg.remplacement.seuils.seuil_rfr2.seuil_rfr2", "prelevements_sociaux.pss.plafond_securite_sociale_mensuel" ], "start_line_number": 178, "stop_line_number": 231, "variables": [ "chomage_brut", "chomage_cotisation_retraite_complementaire", "crds_non_salarie", "csg_deductible_chomage", "csg_imposable_chomage", "csg_imposable_non_salarie", "nbptr", "rfr", "rpns_imposables", "salaire_net" ] } }, "json_type": "number", "label": "Contribution au remboursement de la dette sociale (CRDS) prélevée sur le chômage", "last_value_still_valid_on": "2024-06-24", "name": "crds_chomage", "reference": { "0001-01-01": [ { "href": "http://www.insee.fr/fr/methodes/default.asp?page=definitions/contrib-remb-dette-sociale.htm" } ] }, "referring_variables": [ "chomage_net", "crds", "crds_hors_prestations", "revenus_remplacement_pensions_bruts_menage" ], "set_input": "set_input_divide_by_period", "short_label": "CRDS chômage", "start_line_number": 168, "stop_line_number": 231, "unit": "currency", "value_type": "float" }, "crds_glo_assimile_salaire_ir_et_ps": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "parameters": [ "prelevements_sociaux.contributions_sociales.crds" ], "start_line_number": 335, "stop_line_number": 346, "variables": [ "f1tt" ] } }, "json_type": "number", "label": "CRDS sur GLO assimilés salaires pour les prélèvements sociaux, en plus de l'être pour l'IR (cases 1TT et similaires)", "name": "crds_glo_assimile_salaire_ir_et_ps", "referring_variables": [ "crds", "crds_revenus_capital" ], "set_input": "set_input_divide_by_period", "start_line_number": 327, "stop_line_number": 346, "unit": "currency", "value_type": "float" }, "crds_hors_prestations": { "default_value": 0, "definition_period": "year", "description": { "2023-03-16": [ { "href": "https://www.vie-publique.fr/fiches/21974-contribution-pour-le-remboursement-de-la-dette-sociale-crds", "note": "Ce montant correspond à la somme des parts de CRDS prélevées sur les différents revenus des ménages ; les parts de CRDS prélevées sur les prestations sociales ne sont pas comptées. La CRDS est un prélèvement social appliqué à la plupart des revenus et destiné au remboursement de la dette sociale. Son produit est entièrement dédié à la Caisse d'amortissement de la dette sociale (CADES).Crée pour une durée initiale de 13 ans en 1996, cette contribution devait disparaître en 2009. Elle a été prolongée et persiste encore aujourd'hui.", "title": "Vie-publique.fr" }, { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/la-base-de-calcul/assiette-csg-crds.html", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/csg_crds.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/csg_crds.py", "start_line_number": 130, "stop_line_number": 142, "variables": [ "crds_chomage", "crds_non_salarie", "crds_retraite", "crds_revenus_capital", "crds_salaire" ] } }, "json_type": "number", "label": "Contribution au remboursement de la dette sociale (CRDS) prélevée sur tous les revenus", "last_value_still_valid_on": "2024-06-24", "name": "crds_hors_prestations", "referring_variables": [ "prelevements_sociaux_menage" ], "short_label": "CRDS revenus", "start_line_number": 124, "stop_line_number": 142, "unit": "currency", "value_type": "float" }, "crds_logement": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/aides_logement.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/aides_logement.py", "parameters": [ "prelevements_sociaux.contributions_sociales.crds" ], "start_line_number": 1451, "stop_line_number": 1462, "variables": [ "aide_logement_montant_brut_crds" ] } }, "json_type": "number", "label": "CRDS des allocations logement", "name": "crds_logement", "reference": { "0001-01-01": [ { "href": "http://vosdroits.service-public.fr/particuliers/F17585.xhtml" } ] }, "referring_variables": [ "aide_logement_montant", "crds" ], "set_input": "set_input_divide_by_period", "start_line_number": 1442, "stop_line_number": 1462, "unit": "currency", "value_type": "float" }, "crds_mini": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "description": { "2023-03-16": [ { "href": "https://www.vie-publique.fr/fiches/21974-contribution-pour-le-remboursement-de-la-dette-sociale-crds", "note": "Ce montant correspond à la part de CRDS prélevée sur les minimas sociaux. La CRDS est un prélèvement social appliqué à la plupart des revenus et destiné au remboursement de la dette sociale. Son produit est entièrement dédié à la Caisse d'amortissement de la dette sociale (CADES).Crée pour une durée initiale de 13 ans en 1996, cette contribution devait disparaître en 2009. Elle a été prolongée et persiste encore aujourd'hui.", "title": "Vie-publique.fr" }, { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/la-base-de-calcul/assiette-csg-crds.html", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/minima_sociaux/rsa.py", "formulas": { "2009-06-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/rsa.py", "start_line_number": 268, "stop_line_number": 272, "variables": [ "crds_rsa_activite" ] }, "2016-01-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/rsa.py", "start_line_number": 263, "stop_line_number": 267, "variables": [ "crds_ppa" ] } }, "json_type": "number", "label": "Contribution au remboursement de la dette sociale (CRDS) prélevée sur les minima sociaux", "last_value_still_valid_on": "2024-06-24", "name": "crds_mini", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/loda/id/LEGISCTA000006106400", "title": "Article 14 de l'Ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale" } ] }, "referring_variables": [ "crds" ], "set_input": "set_input_divide_by_period", "short_label": "CRDS minima sociaux", "start_line_number": 254, "stop_line_number": 272, "unit": "currency", "value_type": "float" }, "crds_non_salarie": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "year", "description": { "2023-03-16": [ { "href": "https://www.vie-publique.fr/fiches/21974-contribution-pour-le-remboursement-de-la-dette-sociale-crds", "note": "Ce montant correspond à la part de CRDS prélevée sur les revenus professionnels non-salariés. La CRDS est un prélèvement social appliqué à la plupart des revenus et destiné au remboursement de la dette sociale. Son produit est entièrement dédié à la Caisse d'amortissement de la dette sociale (CADES).Crée pour une durée initiale de 13 ans en 1996, cette contribution devait disparaître en 2009. Elle a été prolongée et persiste encore aujourd'hui.", "title": "Vie-publique.fr" }, { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/la-base-de-calcul/assiette-csg-crds.html", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/activite.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/activite.py", "parameters": [ "prelevements_sociaux.contributions_sociales.crds" ], "start_line_number": 461, "stop_line_number": 472, "variables": [ "assiette_csg_crds_non_salarie" ] } }, "json_type": "number", "label": "Contribution au remboursement de la dette sociale (CRDS) prélevée sur le revenu professionnel des non-salariés", "last_value_still_valid_on": "2024-06-24", "name": "crds_non_salarie", "referring_variables": [ "crds", "crds_chomage", "crds_hors_prestations", "csg_deductible_chomage", "csg_imposable_chomage", "revenus_non_salarie_nets" ], "short_label": "CRDS non salariés", "start_line_number": 454, "stop_line_number": 472, "unit": "currency", "value_type": "float" }, "crds_paje": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "description": { "2024-01-11": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F2971", "note": "Ce montant correspond à la part de CRDS prélevée sur la prestation d'accueil du jeune enfant (Paje). La CRDS est un prélèvement social appliqué à la plupart des revenus et destiné au remboursement de la dette sociale. Son produit est entièrement dédié à la Caisse d'amortissement de la dette sociale (CADES).Crée pour une durée initiale de 13 ans en 1996, cette contribution devait disparaître en 2009. 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La CRDS est un prélèvement social appliqué à la plupart des revenus et destiné au remboursement de la dette sociale. Son produit est entièrement dédié à la Caisse d'amortissement de la dette sociale (CADES).Crée pour une durée initiale de 13 ans en 1996, cette contribution devait disparaître en 2009. Elle a été prolongée et persiste encore aujourd'hui.", "title": "Service-Public.fr" }, { "href": "https://www.vie-publique.fr/fiches/21974-contribution-pour-le-remboursement-de-la-dette-sociale-crds", "title": "Vie-publique.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/minima_sociaux/ppa.py", "formulas": { "2016-01-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/ppa.py", "parameters": [ "prelevements_sociaux.contributions_sociales.crds" ], "start_line_number": 522, "stop_line_number": 533, "variables": [ "ppa" ] } }, "json_type": "number", "label": "Contribution au remboursement de la dette sociale (CRDS) prélevée sur la prime d'activité", "last_value_still_valid_on": "2024-06-24", "name": "crds_ppa", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/loda/id/LEGISCTA000006106400", "title": "Article 14 de l'Ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale" } ] }, "referring_variables": [ "crds_mini", "ppa_nette_crds" ], "set_input": "set_input_divide_by_period", "short_label": "CRDS", "start_line_number": 514, "stop_line_number": 533, "unit": "currency", "value_type": "float" }, "crds_retraite": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "description": { "2023-03-16": [ { "href": "https://www.vie-publique.fr/fiches/21974-contribution-pour-le-remboursement-de-la-dette-sociale-crds", "note": "Ce montant correspond à la part de CRDS prélevée sur les pensions de retraite. 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"stop_line_number": 2886, "variables": [ "arag_impg", "coupe_bois", "f5qf", "f5qg", "f5qn", "f5qo", "f5qp", "f5qq", "mrag_impo" ] } }, "json_type": "number", "label": "Déficit agricole des années antérieures", "last_value_still_valid_on": "2023-01-01", "name": "defrag", "referring_variables": [ "revenu_categoriel_non_salarial" ], "start_line_number": 2818, "stop_line_number": 2886, "unit": "currency", "value_type": "float" }, "degressivite_are": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/revenus/remplacement/chomage.py", "is_period_size_independent": true, "json_type": "boolean", "label": "L'individu est soumis à la dégressivité de l'allocation d'Aide au Retour à l'Emploi (ARE)", "name": "degressivite_are", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000044345334" }, { "href": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000041798325/" } ] }, 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d'office est\n appliqué à la taxe d'habitation qui aurait été payée en N (avec N>=2018) avec les taux de taxation\n et d'abattements votés par les communes et EPCI en 2017.\nDans ce code, on suppose qu'on est toujours dans le premier cas.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "parameters": [ "taxe_habitation.degrevement_d_office.plaf_rfr_degrev.autres_demi_parts_supp", "taxe_habitation.degrevement_d_office.plaf_rfr_degrev.deux_premieres_demi_parts_supp", "taxe_habitation.degrevement_d_office.plaf_rfr_degrev.premiere_part", "taxe_habitation.degrevement_d_office.plaf_rfr_degrev_degressif.autres_demi_parts_supp", "taxe_habitation.degrevement_d_office.plaf_rfr_degrev_degressif.deux_premieres_demi_parts_supp", "taxe_habitation.degrevement_d_office.plaf_rfr_degrev_degressif.premiere_part", "taxe_habitation.degrevement_d_office.taux_inf_plaf" ], "start_line_number": 383, "stop_line_number": 415, "variables": [ "isf_ifi", "nbptr", "rfr", "taxe_habitation_commune_epci_apres_degrevement_plafonnement" ] }, "2020-01-01": { "documentation": "\nDifférence par rapport à la formule précédente : le taux de plafonnement est appliqué à taxe_habitation_commune_epci_avant_degrevement\n(au lieu de taxe_habitation_commune_epci_apres_degrevement_plafonnement)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "parameters": [ "taxe_habitation.degrevement_d_office.plaf_rfr_degrev.autres_demi_parts_supp", "taxe_habitation.degrevement_d_office.plaf_rfr_degrev.deux_premieres_demi_parts_supp", "taxe_habitation.degrevement_d_office.plaf_rfr_degrev.premiere_part", "taxe_habitation.degrevement_d_office.plaf_rfr_degrev_degressif.autres_demi_parts_supp", "taxe_habitation.degrevement_d_office.plaf_rfr_degrev_degressif.deux_premieres_demi_parts_supp", "taxe_habitation.degrevement_d_office.plaf_rfr_degrev_degressif.premiere_part", "taxe_habitation.degrevement_d_office.taux_inf_plaf", "taxe_habitation.degrevement_d_office.taux_sup_plaf" ], "start_line_number": 416, "stop_line_number": 443, "variables": [ "isf_ifi", "nbptr", "rfr", "taxe_habitation_commune_epci_avant_degrevement" ] }, "2023-01-01": null }, "json_type": "number", "label": "Dégrèvement d'office de la taxe d'habitation", "last_value_still_valid_on": "2023-01-01", "name": "degrevement_office_taxe_habitation", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI000036441815&cidTexte=LEGITEXT000006069577&dateTexte=20190513&categorieLien=id&oldAction=&nbResultRech=" } ] }, "referring_variables": [ "prelevement_base_imposition_elevee_taxe_habitation", "taxe_habitation" ], "start_line_number": 375, "stop_line_number": 443, "value_type": "float" }, "degrevement_plafonnement_taxe_habitation": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "formulas": { "2017-01-01": { "documentation": "\nNotes :\n (1) On ne prend pas en compte la majoration du dégrèvement pour les cas spécifiques où le montant\n de taxe résulte exclusivement de la réduction du dégrèvement dépendant des hausses de taux\n depuis 2000 (3. du III. de l'art 1414 A du CGI)\n (2) Pour la réduction du dégrèvement, on ne prend pas en compte les cas où les abattements du\n département en 2010 étaient plus avantageux que les abattements de la commune ou de l'EPCI\n en 2018 (a. du 1. du III. de l'art 1414 A du CGI)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "parameters": [ "taxe_habitation.plafonnement.coeff_multiplicateur_taux_2000", "taxe_habitation.plafonnement.valeur_minimale_reduction_degrevement" ], "start_line_number": 318, "stop_line_number": 360, "variables": [ "base_nette_th_commune", "base_nette_th_epci", 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"is_period_size_independent": true, "json_type": "boolean", "label": "La victime a demandé le rachat partiel de la rente", "name": "demande_rachat", "referring_variables": [ "rente_accident_travail_rachat" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 105, "stop_line_number": 111, "value_type": "bool" }, "depart1825_eligibilite": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prestations/depart1825.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/depart1825.py", "parameters": [ "prestations_sociales.education.depart1825.age.maximum", "prestations_sociales.education.depart1825.age.minimum", "prestations_sociales.education.depart1825.plafond_ressources.base", "prestations_sociales.education.depart1825.plafond_ressources.par_demi_part_supplementaire" ], "start_line_number": 19, "stop_line_number": 41, "variables": [ "activite", "age", "alternant", "boursier", "garantie_jeunes", "nbptr", "rfr", "service_civique" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Éligibilité au dispositif départ 18-25", "name": "depart1825_eligibilite", "reference": { "0001-01-01": [ { "href": "https://depart1825.com/eligibilite/" } ] }, "referring_variables": [ "depart1825_montant_maximum" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 4, "stop_line_number": 41, "value_type": "bool" }, "depart1825_montant_maximum": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/depart1825.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/depart1825.py", "parameters": [ "prestations_sociales.education.depart1825.montant_maximum" ], "start_line_number": 54, "stop_line_number": 60, "variables": [ "depart1825_eligibilite" ] } }, "json_type": "number", "label": "Montant maximum du dispositif départ 18-25", "name": "depart1825_montant_maximum", "reference": { "0001-01-01": [ { "title": "https://programme-depart-1825.com/eligibilite/" }, { "href": "https://www.ancv.com/actualites/le-magazine/depart-1825-un-nouveau-programme-pour-les-jeunes-de-18-25-ans" } ] }, "set_input": "set_input_divide_by_period", "start_line_number": 43, "stop_line_number": 60, "value_type": "float" }, "departement_experimentation_rsa": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "famille", "file_path": "openfisca_france/model/caracteristiques_socio_demographiques/logement.py", "is_period_size_independent": true, "json_type": "boolean", "label": "Résidence dans un département expérimentant le préremplissage du RSA", "name": "departement_experimentation_rsa", "referring_variables": [ "ppa", "rsa_base_ressources_individu", "rsa_base_ressources_minima_sociaux", "rsa_revenu_activite_individu" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 295, "stop_line_number": 302, "value_type": "bool" }, "depcom": { "default_value": "", "definition_period": "month", "dtype": "|S5", "entity": "menage", "file_path": "openfisca_france/model/caracteristiques_socio_demographiques/logement.py", "is_period_size_independent": true, "json_type": "string", "label": "Commune de résidence", "max_length": 5, "name": "depcom", "referring_variables": [ "abt_condition_modeste_th_commune", "abt_condition_modeste_th_epci", "abt_general_base_th_commune", "abt_general_base_th_epci", "abt_pac_1_2_th_commune", "abt_pac_1_2_th_epci", "abt_pac_3pl_th_commune", "abt_pac_3pl_th_epci", "bail_reel_solidaire_zones_menage", "region", "residence_guadeloupe", "residence_guyane", "residence_ile_de_france", "residence_martinique", "residence_mayotte", "residence_reunion", "residence_saint_bartelemy", "residence_saint_martin", "residence_saint_pierre_et_miquelon", "taux_th_commune", "taux_th_epci", "valeur_locative_moyenne_th_commune", "valeur_locative_moyenne_th_epci", 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"openfisca_france/model/prestations/autonomie.py", "formulas": { "2002-01-01": { "file_path": "openfisca_france/model/prestations/autonomie.py", "parameters": [ "prestations_sociales.prestations_etat_de_sante.perte_autonomie_personnes_agees.apa_domicile.plafond_apa_domicile_en_part_mtp.gir_1", "prestations_sociales.prestations_etat_de_sante.perte_autonomie_personnes_agees.apa_domicile.plafond_apa_domicile_en_part_mtp.gir_2", "prestations_sociales.prestations_etat_de_sante.perte_autonomie_personnes_agees.apa_domicile.plafond_apa_domicile_en_part_mtp.gir_3", "prestations_sociales.prestations_etat_de_sante.perte_autonomie_personnes_agees.apa_domicile.plafond_apa_domicile_en_part_mtp.gir_4", "prestations_sociales.prestations_etat_de_sante.perte_autonomie_personnes_agees.mtp" ], "start_line_number": 387, "stop_line_number": 412, "variables": [ "dependance_plan_aide_domicile", "gir" ] } }, "json_type": "number", "label": "Coût du plan d'aide plafonné pris en compte pour la détermination de 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"referring_variables": [ "apa_etablissement" ], "set_input": "set_input_divide_by_period", "start_line_number": 313, "stop_line_number": 319, "value_type": "float" }, "dependance_tarif_etablissement_gir_dependant": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/autonomie.py", "formulas": { "2002-01-01": { "file_path": "openfisca_france/model/prestations/autonomie.py", "start_line_number": 329, "stop_line_number": 340, "variables": [ "dependance_tarif_etablissement_gir_1_2", "dependance_tarif_etablissement_gir_3_4", "gir" ] } }, "json_type": "number", "label": "Tarif dépendance de l'établissement pour le GIR de la personne dépendante", "last_value_still_valid_on": "2002-01-01", "name": "dependance_tarif_etablissement_gir_dependant", "reference": { "0001-01-01": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F10009" } ] }, "referring_variables": [ "apa_etablissement" ], "set_input": "set_input_divide_by_period", "start_line_number": 321, "stop_line_number": 340, "value_type": "float" }, "depense_cantine_titre_restaurant_employe": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/activite/salarie.py", "start_line_number": 1104, "stop_line_number": 1112, "variables": [ "titre_restaurant_taux_employeur", "titre_restaurant_valeur_unitaire", "titre_restaurant_volume" ] } }, "json_type": "number", "label": "Dépense de cantine et de titre restaurant à charge de l'employe", "name": "depense_cantine_titre_restaurant_employe", "referring_variables": [ "salaire_net_a_payer" ], "set_input": "set_input_divide_by_period", "start_line_number": 1097, "stop_line_number": 1112, "unit": "currency", "value_type": "float" }, "depense_cantine_titre_restaurant_employeur": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/les-elements-a-prendre-en-compte/les-prestations-liees-aux-activi/les-prestations-soumises-ou-exon/la-cantine-les-titres-restaurant.html", "note": "Montant des dépenses de cantine et de titres restaurant pris en charge par l'employeur, sans compter l'allègement possible de cotisations employeur.", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/activite/salarie.py", "start_line_number": 1121, "stop_line_number": 1128, "variables": [ "titre_restaurant_taux_employeur", "titre_restaurant_valeur_unitaire", "titre_restaurant_volume" ] } }, "input": true, "json_type": "number", "label": "Dépense employeur de cantine et de titres restaurant", "name": "depense_cantine_titre_restaurant_employeur", "referring_variables": [ "remuneration_brute", "salaire_super_brut_hors_allegements" ], "set_input": "set_input_divide_by_period", "short_label": "Cantine ou titres restaurant à charge de l'employeur", "start_line_number": 1114, "stop_line_number": 1128, "unit": "currency", "value_type": "float" }, "depense_carburant_total_ht": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/depense_carburant_ht.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/depense_carburant_ht.py", "start_line_number": 187, "stop_line_number": 193, "variables": [ "depense_essence_total_ht", "depense_gazole_total_ht", "depense_gpl_carburant_ht" ] } }, "json_type": "number", "label": "Calcul du montant des dépenses sur tous les carburants cumulés HT", "name": "depense_carburant_total_ht", "start_line_number": 181, "stop_line_number": 193, "unit": "currency", "value_type": "float" }, "depense_carburant_total_ttc": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/depense_carburant_ttc.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/depense_carburant_ttc.py", "start_line_number": 192, "stop_line_number": 198, "variables": [ "depense_essence_total_ttc", "depense_gazole_total_ttc", "depense_gpl_carburant_ttc" ] } }, "json_type": "number", "label": "Calcul du montant des dépenses sur tous les carburants cumulés TTC", "name": "depense_carburant_total_ttc", "start_line_number": 186, "stop_line_number": 198, "unit": "currency", "value_type": "float" }, "depense_carburant_total_ttc_sans_distinction": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": 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"exposition_penibilite": { "default_value": "nulle", "definition_period": "month", "dtype": "int16", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "is_period_size_independent": true, "json_type": "string", "label": "Exposition à un ou plusieurs facteurs de pénibilité", "name": "exposition_penibilite", "possible_values": { "multiple": "Multiple, exposition à plusieurs facteurs de pénibilité", "nulle": "Nulle, pas d'exposition de l'employé à un facteur de pénibilité", "simple": "Simple, exposition à un seul facteur de pénibilité" }, "referring_variables": [ "penibilite" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 158, "stop_line_number": 166, "value_type": "Enum" }, "f1ar": { "cerfa_field": "1AR", "default_value": false, "definition_period": "year", "dtype": "bool_", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/variables_reductions_credits.py", "formulas": { "2009-01-01": null }, "is_period_size_independent": true, "json_type": "boolean", "label": "Crédit d'impôt aide à la mobilité : le déclarant déménage à plus de 200 km pour son emploi", "last_value_still_valid_on": "2009-01-01", "name": "f1ar", "referring_variables": [ "aidmob" ], "start_line_number": 11608, "stop_line_number": 11615, "value_type": "bool" }, "f1aw": { "cerfa_field": "1AW", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/foncier.py", "json_type": "integer", "label": "Rentes viagères à titre onéreux perçues par le foyer par âge d'entrée en jouissance : Moins de 50 ans", "name": "f1aw", "referring_variables": [ "rente_viagere_titre_onereux", "rente_viagere_titre_onereux_net" ], "start_line_number": 5, "stop_line_number": 12, "unit": "currency", "value_type": "int" }, "f1br": { "cerfa_field": "1BR", "default_value": false, "definition_period": "year", "dtype": "bool_", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/variables_reductions_credits.py", "formulas": { "2009-01-01": null }, "is_period_size_independent": true, "json_type": "boolean", "label": "Crédit d'impôt aide à la mobilité : le conjoint déménage à plus de 200 km pour son emploi", "last_value_still_valid_on": "2009-01-01", "name": "f1br", "referring_variables": [ "aidmob" ], "start_line_number": 11618, "stop_line_number": 11625, "value_type": "bool" }, "f1bw": { "cerfa_field": "1BW", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/foncier.py", "json_type": "integer", "label": "Rentes viagères à titre onéreux perçues par le foyer par âge d'entrée en jouissance : De 50 à 59 ans", "name": "f1bw", "referring_variables": [ "rente_viagere_titre_onereux", "rente_viagere_titre_onereux_net" ], "start_line_number": 14, "stop_line_number": 21, "unit": "currency", "value_type": "int" }, "f1cr": { "cerfa_field": "1CR", "default_value": false, "definition_period": "year", "dtype": "bool_", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/variables_reductions_credits.py", "formulas": { "2009-01-01": null }, "is_period_size_independent": true, "json_type": "boolean", "label": "Crédit d'impôt aide à la mobilité : la 1ère personne à charge déménage à plus de 200 km pour son emploi", "last_value_still_valid_on": "2009-01-01", "name": "f1cr", "referring_variables": [ "aidmob" ], "start_line_number": 11627, "stop_line_number": 11634, "value_type": "bool" }, "f1cw": { "cerfa_field": "1CW", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/foncier.py", "json_type": "integer", "label": "Rentes viagères à titre onéreux perçues par le foyer par âge d'entrée en jouissance : De 60 à 69 ans", "name": "f1cw", "referring_variables": [ "rente_viagere_titre_onereux", "rente_viagere_titre_onereux_net" ], "start_line_number": 23, "stop_line_number": 30, "unit": "currency", "value_type": "int" }, "f1dr": { "cerfa_field": "1DR", "default_value": false, "definition_period": "year", "dtype": "bool_", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/variables_reductions_credits.py", "formulas": { "2009-01-01": null }, "is_period_size_independent": true, "json_type": "boolean", "label": "Crédit d'impôt aide à la mobilité : la 2è personne à charge déménage à plus de 200 km pour son emploi", "last_value_still_valid_on": "2009-01-01", "name": "f1dr", "referring_variables": [ "aidmob" ], "start_line_number": 11636, "stop_line_number": 11643, "value_type": "bool" }, "f1dw": { "cerfa_field": "1DW", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/foncier.py", "json_type": "integer", "label": "Rentes viagères à titre onéreux perçues par le foyer par âge d'entrée en jouissance : A partir de 70 ans", "name": "f1dw", "referring_variables": [ "rente_viagere_titre_onereux", "rente_viagere_titre_onereux_net" ], "start_line_number": 32, "stop_line_number": 39, "unit": "currency", "value_type": "int" }, "f1er": { "cerfa_field": "1ER", "default_value": false, "definition_period": "year", "dtype": "bool_", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/variables_reductions_credits.py", "formulas": { "2007-01-01": null }, "is_period_size_independent": true, "json_type": "boolean", "label": "Crédit d'impôt aide à la mobilité : la 3è personne à charge déménage à plus de 200 km pour son emploi", "last_value_still_valid_on": "2007-01-01", "name": "f1er", "referring_variables": [ "aidmob" ], "start_line_number": 11645, "stop_line_number": 11652, "value_type": "bool" }, "f1tt": { "cerfa_field": { "0": "1TT", "1": "1UT" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "json_type": "integer", "label": "Gains de levée d'options sur titres et gains d'acquisition d'actions gratuites attribuées à compter du 28.9.2012", "name": "f1tt", "referring_variables": [ "aide_logement_base_ressources_individu", "aide_logement_biactivite", "contribution_salariale_glo_assimile_salaire", "crds_glo_assimile_salaire_ir_et_ps", "csg_glo_assimile_salaire_ir_et_ps", "revenu_assimile_salaire", "revenus_du_capital_avant_prelevements", "revenus_nets_du_capital" ], "start_line_number": 13, "stop_line_number": 24, "unit": "currency", "value_type": "int" }, "f1tv": { "cerfa_field": { "0": "1TV", "1": "1UV" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "formulas": { "2016-01-01": null }, "json_type": "integer", "label": "Gains de levée d'options sur titres en cas de cession ou de conversion au porteur dans le délai d'indisponibilité: entre 1 et 2 ans", "last_value_still_valid_on": "2016-01-01", "name": "f1tv", "start_line_number": 26, "stop_line_number": 37, "unit": "currency", "value_type": "int" }, "f1tw": { "cerfa_field": { "0": "1TW", "1": "1UW" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "formulas": { "2016-01-01": null }, "json_type": "integer", "label": "Gains de levée d'options sur titres en cas de cession ou de conversion au porteur dans le délai d'indisponibilité: entre 2 et 3 ans", "last_value_still_valid_on": "2016-01-01", "name": "f1tw", "start_line_number": 39, "stop_line_number": 50, "unit": "currency", "value_type": "int" }, "f1tx": { "cerfa_field": { "0": "1TX", "1": "1UX" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "formulas": { "2017-01-01": null }, "json_type": "integer", "label": "Gains de levée d'options sur titres en cas de cession ou de conversion au porteur dans le délai d'indisponibilité: entre 3 et 4 ans", "last_value_still_valid_on": "2017-01-01", "name": "f1tx", "start_line_number": 52, "stop_line_number": 63, "unit": "currency", "value_type": "int" }, "f2aa": { "cerfa_field": "2AA", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Déficits des années antérieures non encore déduits", "name": "f2aa", "referring_variables": [ "deficit_rcm" ], "start_line_number": 338, "stop_line_number": 346, "unit": "currency", "value_type": "int" }, "f2ab": { "cerfa_field": "2AB", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Crédits d'impôt sur valeurs étrangères", "name": "f2ab", "referring_variables": [ "credits_impot_sur_valeurs_etrangeres", "creimp" ], "start_line_number": 319, "stop_line_number": 326, "unit": "currency", "value_type": "int" }, "f2al": { "cerfa_field": "2AL", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Déficits des années antérieures non encore déduits", "name": "f2al", "referring_variables": [ "deficit_rcm" ], "start_line_number": 348, "stop_line_number": 356, "unit": "currency", "value_type": "int" }, "f2am": { "cerfa_field": "2AM", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Déficits des années antérieures non encore déduits", "name": "f2am", "referring_variables": [ "deficit_rcm" ], "start_line_number": 358, "stop_line_number": 366, "unit": "currency", "value_type": "int" }, "f2an": { "cerfa_field": "2AN", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Déficits des années antérieures non encore déduits", "name": "f2an", "referring_variables": [ "deficit_rcm" ], "start_line_number": 368, "stop_line_number": 376, "unit": "currency", "value_type": "int" }, "f2aq": { "cerfa_field": "2AQ", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Déficits des années antérieures non encore déduits", "name": "f2aq", "referring_variables": [ "deficit_rcm" ], "start_line_number": 378, "stop_line_number": 386, "unit": "currency", "value_type": "int" }, "f2ar": { "cerfa_field": "2AR", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Déficits des années antérieures non encore déduits", "name": "f2ar", "referring_variables": [ "deficit_rcm" ], "start_line_number": 388, "stop_line_number": 396, "unit": "currency", "value_type": "int" }, "f2bg": { "cerfa_field": "2BG", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "2018-01-01": null }, "json_type": "integer", "label": "Crédits d'impôt 'directive épargne' et autres crédits d'impôt restituables", "last_value_still_valid_on": "2018-01-01", "name": "f2bg", "referring_variables": [ "direpa" ], "start_line_number": 328, "stop_line_number": 336, "unit": "currency", "value_type": "int" }, "f2bh": { "cerfa_field": "2BH", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Revenus des lignes 2DC, 2CH, 2TS, 2TR déjà soumis au prélèvement sociaux avec CSG déductible", "name": "f2bh", "referring_variables": [ "csg_patrimoine_deductible_ir" ], "start_line_number": 280, "stop_line_number": 288, "unit": "currency", "value_type": "int" }, "f2ca": { "cerfa_field": "2CA", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Frais et charges déductibles", "name": "f2ca", "referring_variables": [ "revenu_categoriel_capital", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 300, "stop_line_number": 307, "unit": "currency", "value_type": "int" }, "f2cg": { "cerfa_field": "2CG", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Revenus des lignes 2DC, 2CH, 2TS, 2TR déjà soumis au prélèvement sociaux sans CSG déductible", "name": "f2cg", "start_line_number": 271, "stop_line_number": 278, "unit": "currency", "value_type": "int" }, "f2ch": { "cerfa_field": "2CH", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Produits des contrats d'assurance-vie et de capitalisation d'une durée d'au moins 6 ou 8 ans donnant droit à abattement", "name": "f2ch", "referring_variables": [ "prelevement_forfaitaire_unique_ir_sur_assurance_vie", "prlire", "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 139, "stop_line_number": 146, "unit": "currency", "value_type": "int" }, "f2ck": { "cerfa_field": "2CK", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Crédit d'impôt égal au prélèvement forfaitaire déjà versé", "name": "f2ck", "referring_variables": [ "prelevement_forfaitaire_non_liberatoire" ], "short_label": "Crédit d'impôt égal au prélèvement forfaitaire déjà versé", "start_line_number": 309, "stop_line_number": 317, "unit": "currency", "value_type": "int" }, "f2da": { "cerfa_field": "2DA", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "2013-01-01": null }, "json_type": "integer", "label": "Revenus des actions et parts soumis au prélèvement libératoire de 21 %", "last_value_still_valid_on": "2013-01-01", "name": "f2da", "referring_variables": [ "prelevement_forfaitaire_liberatoire", "revenu_categoriel_capital", "revenus_capitaux_prelevement_liberatoire", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 14, "stop_line_number": 23, "unit": "currency", "value_type": "int" }, "f2dc": { "cerfa_field": "2DC", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Revenus des actions et parts donnant droit à abattement", "name": "f2dc", "referring_variables": [ "divide", "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 111, "stop_line_number": 118, "unit": "currency", "value_type": "int" }, "f2df": { "cerfa_field": "2DF", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Autres revenus déjà soumis aux prélèvements sociaux avec CSG déductible", "name": "f2df", "referring_variables": [ "csg_patrimoine_deductible_ir" ], "start_line_number": 290, "stop_line_number": 298, "unit": "currency", "value_type": "int" }, "f2dh": { "cerfa_field": "2DH", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "2013-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "start_line_number": 33, "stop_line_number": 38, "variables": [ "assurance_vie_pl_non_anonyme_plus6ans_avant1990", "assurance_vie_pl_non_anonyme_plus8ans_depuis1990" ] }, "2018-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "start_line_number": 39, "stop_line_number": 49, "variables": [ "assurance_vie_pfu_ir_plus6ans_avant1990", "assurance_vie_pfu_ir_plus8ans_1990_19970926", "assurance_vie_pfu_ir_plus8ans_19970926_primes_avant_20170927" ] } }, "json_type": "integer", "label": "Produits d’assurance-vie et de capitalisation soumis au prélèvement libératoire de 7.5 %", "last_value_still_valid_on": "2018-01-01", "name": "f2dh", "referring_variables": [ "prelevement_forfaitaire_liberatoire", "prlire", "revenus_capitaux_prelevement_liberatoire", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 25, "stop_line_number": 49, "unit": "currency", "value_type": "int" }, "f2dm": { "cerfa_field": "2DM", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Impatriés: revenus de capitaux mobiliers perçus à l'étranger, abattement de 50 %", "name": "f2dm", "referring_variables": [ "rfr" ], "start_line_number": 398, "stop_line_number": 406, "unit": "currency", "value_type": "int" }, "f2ee": { "cerfa_field": "2EE", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "2013-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "start_line_number": 59, "stop_line_number": 73, "variables": [ "assurance_vie_pl_anonyme", "assurance_vie_pl_non_anonyme_4_8_ans_depuis1990", "assurance_vie_pl_non_anonyme_moins4ans_depuis1990", "produit_epargne_solidaire", "produit_etats_non_cooperatif" ] }, "2018-01-01": { "documentation": "\nMême si le formulaire 2042 de l'impôt 2019 au titre des revenus 2018 n'est toujours pas publié, on remplie cette case\nquand même, en essayant de garder un périmètre similaire. On fait ceci afin de ne pas modifier la structure des cases,\nce qui pourrait avoir des impacts assez large dans le simulateur.\nCe que l'on fait : on a toute une série de variables d'assurance-vie désagrégées, que l'on injecte en f2dh ou f2ee.\nEn revanche, on neutralise les variables f2ch et f2ts\n", "file_path": "openfisca_france/model/revenus/capital/financier.py", "start_line_number": 74, "stop_line_number": 97, "variables": [ "assurance_vie_pfu_ir_4_8_ans_1990_19970926", "assurance_vie_pfu_ir_4_8_ans_19970926_primes_avant_20170927", "assurance_vie_pfu_ir_moins4ans_1990_19970926", "assurance_vie_pfu_ir_moins4ans_19970926_primes_avant_20170927", "produit_epargne_solidaire", "produit_etats_non_cooperatif" ] } }, "json_type": "integer", "label": "Autres produits de placement soumis aux prélèvements libératoires", "last_value_still_valid_on": "2018-01-01", "name": "f2ee", "referring_variables": [ "prelevement_forfaitaire_liberatoire", "revenus_capitaux_prelevement_liberatoire" ], "start_line_number": 51, "stop_line_number": 97, "unit": "currency", "value_type": "int" }, "f2fa": { "cerfa_field": "2FA", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "2018-01-01": null }, "json_type": "integer", "label": "Intérêts et autres produits de placement à revenu fixe n'excédant pas 2000 euros, taxables sur option à 24%", "last_value_still_valid_on": "2018-01-01", "name": "f2fa", "referring_variables": [ "revenus_capitaux_prelevement_liberatoire", "tax_rvcm_forfaitaire" ], "start_line_number": 198, "stop_line_number": 207, "unit": "currency", "value_type": "int" }, "f2fu": { "cerfa_field": "2FU", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Revenus imposables des titres non côtés détenus dans le PEA et distributions perçues via votre entreprise donnant droit à abattement", "name": "f2fu", "referring_variables": [ "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 120, "stop_line_number": 127, "unit": "currency", "value_type": "int" }, "f2go": { "cerfa_field": "2GO", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Autres revenus distribués et revenus des structures soumises hors de France à un régime fiscal privilégié (n'ouvrant pas droit à abattement)", "name": "f2go", "referring_variables": [ "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir" ], "start_line_number": 159, "stop_line_number": 166, "unit": "currency", "value_type": "int" }, "f2gr": { "cerfa_field": "2GR", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "2010-01-01": null }, "json_type": "integer", "label": "Revenus distribués dans le PEA (pour le calcul du crédit d'impôt de 50 %)", "last_value_still_valid_on": "2010-01-01", "name": "f2gr", "referring_variables": [ "divide", "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 408, "stop_line_number": 417, "unit": "currency", "value_type": "int" }, "f2op": { "cerfa_field": "2OP", "default_value": false, "definition_period": "year", "dtype": "bool_", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "is_period_size_independent": true, "json_type": "boolean", "label": "Le foyer fiscal choisit l imposition au barème plutôt que le pfu si il coche la case 2op", "name": "f2op", "referring_variables": [ "abattements_plus_values", "assurance_vie_pfu_ir", "csg_patrimoine_deductible_ir", "plus_values_prelevement_forfaitaire_unique_ir", "prelevement_forfaitaire_unique_ir_sur_assurance_vie", "revenu_categoriel_capital", "revenu_categoriel_plus_values", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir", "rfr", "rfr_plus_values_hors_rni", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 10, "stop_line_number": 16, "value_type": "bool" }, "f2tq": { "cerfa_field": "2TQ", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Intérêts imposables des obligations remboursables en actions détenues dans le PEA-PME", "name": "f2tq", "referring_variables": [ "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir" ], "start_line_number": 129, "stop_line_number": 137, "unit": "currency", "value_type": "int" }, "f2tr": { "cerfa_field": "2TR", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Produits de placements à revenu fixe, intérêts et autres revenus assimilés (n'ouvrant pas droit à abattement)", "name": "f2tr", "referring_variables": [ "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir" ], "start_line_number": 168, "stop_line_number": 175, "unit": "currency", "value_type": "int" }, "f2ts": { "cerfa_field": "2TS", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Revenus de valeurs mobilières, produits des contrats d'assurance-vie d'une durée inférieure à 8 ans et distributions (n'ouvrant pas droit à abattement)", "name": "f2ts", "referring_variables": [ "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 150, "stop_line_number": 157, "unit": "currency", "value_type": "int" }, "f2tt": { "cerfa_field": "2TT", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Intérêts des prêts participatifs nettes des pertes à imputer au titre de l'impôt sur le revenu", "name": "f2tt", "referring_variables": [ "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir" ], "start_line_number": 220, "stop_line_number": 228, "unit": "currency", "value_type": "int" }, "f2tt_2016": { "cerfa_field": "2TT", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "2017-01-01": null }, "json_type": "integer", "label": "Intérêts des prêts participatifs", "last_value_still_valid_on": "2017-01-01", "name": "f2tt_2016", "referring_variables": [ "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme" ], "start_line_number": 209, "stop_line_number": 218, "unit": "currency", "value_type": "int" }, "f2tu": { "cerfa_field": "2TU", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Pertes en capital sur prêts participatifs en 2016 à reporter sur l'année courante", "name": "f2tu", "start_line_number": 241, "stop_line_number": 249, "unit": "currency", "value_type": "int" }, "f2tu_2016": { "cerfa_field": "2TU", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "2017-01-01": null }, "json_type": "integer", "label": "Pertes en capital sur prêts participatifs en 2016", "last_value_still_valid_on": "2017-01-01", "name": "f2tu_2016", "referring_variables": [ "revenu_categoriel_capital" ], "start_line_number": 230, "stop_line_number": 239, "unit": "currency", "value_type": "int" }, "f2tv": { "cerfa_field": "2TV", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Pertes en capital sur prêts participatifs en 2017 à reporter sur l'année courante", "name": "f2tv", "start_line_number": 251, "stop_line_number": 259, "unit": "currency", "value_type": "int" }, "f2tw": { "cerfa_field": "2TW", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Pertes en capital sur prêts participatifs en 2017 à reporter sur l'année courante", "name": "f2tw", "start_line_number": 261, "stop_line_number": 269, "unit": "currency", "value_type": "int" }, "f2tz": { "cerfa_field": "2TZ", "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "number", "label": "Produits des plans d'épargne retraite - sortie en capital", "name": "f2tz", "referring_variables": [ "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir" ], "start_line_number": 177, "stop_line_number": 185, "unit": "currency", "value_type": "float" }, "f2vv": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "json_type": "number", "label": "Produits des bons ou contrats de capitalisation et d'assurance vie de plus de 8 ans pour les contrats souscrits après le 26 septembre 1997, dont le produits sont associés aux primes versées après le 27 septembre 2017, et que le bénéficiaire décide de soumettre au prélèvement forfaitaire unique au titre de l'impôt sur le revenu; produit correspondant aux primes n'excédant pas 150 000 euros.", "name": "f2vv", "referring_variables": [ "assurance_vie_pfu_ir", "prelevement_forfaitaire_unique_ir_sur_assurance_vie", "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 80, "stop_line_number": 86, "value_type": "float" }, "f2ww": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "json_type": "number", "label": "Produits des bons ou contrats de capitalisation et d'assurance vie de plus de 8 ans pour les contrats souscrits après le 26 septembre 1997, dont le produits sont associés aux primes versées après le 27 septembre 2017, et que le bénéficiaire décide de soumettre au prélèvement forfaitaire unique au titre de l'impôt sur le revenu; produit correspondant aux primes excédant pas 150 000 euros.", "name": "f2ww", "referring_variables": [ "assurance_vie_pfu_ir", "prelevement_forfaitaire_unique_ir_sur_assurance_vie", "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 88, "stop_line_number": 94, "value_type": "float" }, "f2xx": { "cerfa_field": "2XX", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Produits des bons et contrats de capitalisation et d'assurance-vie de moins de 8 ans; produits des versements effectués avant le 27.9.2017; soumis au prélèvement libératoire", "name": "f2xx", "referring_variables": [ "revenus_capitaux_prelevement_liberatoire" ], "start_line_number": 99, "stop_line_number": 107, "unit": "currency", "value_type": "int" }, "f2yy": { "cerfa_field": "2YY", "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "number", "label": "Produits des bons ou contrats de capitalisation et d'assurance vie de moins de 8 ans pour les contrats souscrits après le 26 septembre 1997, dont le produits sont associés aux primes versées avant le 27 septembre 2017, et qui n'ont pas été soumis au prélèvement libératoire", "name": "f2yy", "referring_variables": [ "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme" ], "start_line_number": 187, "stop_line_number": 194, "value_type": "float" }, "f2zz": { "cerfa_field": "2ZZ", "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "json_type": "number", "label": "Produits des bons ou contrats de capitalisation et d'assurance vie de moins de 8 ans pour les contrats souscrits après le 26 septembre 1997, dont le produits sont associés aux primes versées après le 27 septembre 2017, et que le bénéficiaire décide de soumettre au prélèvement forfaitaire unique au titre de l'impôt sur le revenu", "name": "f2zz", "referring_variables": [ "assurance_vie_pfu_ir", "prelevement_forfaitaire_unique_ir_sur_assurance_vie", "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme" ], "short_label": "Revenus d'assurances vie", "start_line_number": 71, "stop_line_number": 78, "value_type": "float" }, "f3an": { "cerfa_field": "3AN", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "json_type": "integer", "label": "Plus-value réalisée sur la cession d'actifs numériques", "name": "f3an", "referring_variables": [ "assiette_csg_plus_values", "plus_values_prelevement_forfaitaire_unique_ir", "rfr_plus_values_hors_rni" ], "start_line_number": 642, "stop_line_number": 650, "unit": "currency", "value_type": "int" }, "f3bn": { "cerfa_field": "3BN", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "json_type": "integer", "label": "Moins-value réalisée sur la cession d'actifs numériques", "name": "f3bn", "start_line_number": 652, "stop_line_number": 660, "unit": "currency", "value_type": "int" }, "f3pi": { "cerfa_field": "3PI", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "json_type": "integer", "label": "Profits sur instruments financiers réalisés dans des ETNC ou paradis fiscaux", "name": "f3pi", "referring_variables": [ "assiette_csg_plus_values", "plus_values_base_large", "rfr_plus_values_hors_rni", "taxation_plus_values_hors_bareme" ], "start_line_number": 662, "stop_line_number": 670, "unit": "currency", "value_type": "int" }, "f3sa": { "cerfa_field": "3SA", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "json_type": "integer", "label": "Plus-values en report d'imposition, dont le report a expiré cette année; montant avant abattement", "name": "f3sa", "start_line_number": 188, "stop_line_number": 195, "value_type": "int" }, "f3sa_2012": { "cerfa_field": "3SA", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "formulas": { "2013-01-01": null }, "json_type": "integer", "label": "Plus-values de cessions de titres réalisées par un entrepreneur, taxables à 19%", "last_value_still_valid_on": "2013-01-01", "name": "f3sa_2012", "referring_variables": [ "rfr_plus_values_hors_rni", "taxation_plus_values_hors_bareme" ], "start_line_number": 574, "stop_line_number": 582, "value_type": "int" }, "f3sb": { "cerfa_field": "3SB", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "json_type": "integer", "label": "Plus-values en report d'imposition, dont le report a expiré cette année; montant imposable", "name": "f3sb", "referring_variables": [ "plus_values_prelevement_forfaitaire_unique_ir", "revenu_categoriel_plus_values", "rfr" ], "start_line_number": 197, "stop_line_number": 205, "unit": "currency", "value_type": "int" }, "f3sg": { "cerfa_field": "3SG", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "json_type": "integer", "label": "Abattement net pour durée de détention (détention de droit commun à partir de 2015) : appliqué sur des plus-values", "name": "f3sg", "referring_variables": [ "abattements_plus_values", "assiette_csg_plus_values", "revenu_categoriel_plus_values" ], "start_line_number": 332, "stop_line_number": 340, "unit": "currency", "value_type": "int" }, "f3sh": { "cerfa_field": "3SH", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "formulas": { "2015-01-01": null }, "json_type": "integer", "label": "Abattement net pour durée de détention : appliqué sur des moins-values", "last_value_still_valid_on": "2015-01-01", "name": "f3sh", "referring_variables": [ "abattements_plus_values" ], "start_line_number": 342, "stop_line_number": 351, "unit": "currency", "value_type": "int" }, "f3sj": { "cerfa_field": "3SJ", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "json_type": "integer", "label": "Gains de cession de bons de souscription de parts de créateur d'entreprise : gains taxables à 19%", "name": "f3sj", "referring_variables": [ "assiette_csg_plus_values", "rfr_plus_values_hors_rni", "taxation_plus_values_hors_bareme" ], "start_line_number": 584, "stop_line_number": 591, "unit": "currency", "value_type": "int" }, "f3sk": { "cerfa_field": "3SK", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "json_type": "integer", "label": "Gains de cession de bons de souscription de parts de créateur d'entreprise : gains taxables à 30%", "name": "f3sk", "referring_variables": [ "assiette_csg_plus_values", "rfr_plus_values_hors_rni", "taxation_plus_values_hors_bareme" ], "start_line_number": 613, "stop_line_number": 620, "unit": "currency", "value_type": "int" }, "f3sl": { "cerfa_field": "3SL", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "json_type": "integer", "label": "Abattement net pour durée de détention renforcée : appliqué sur des plus-values", "name": "f3sl", "referring_variables": [ "abattements_plus_values", "assiette_csg_plus_values", "revenu_categoriel_plus_values" ], "start_line_number": 353, "stop_line_number": 361, "unit": "currency", "value_type": "int" }, "f3sm": 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"json_type": "boolean", "label": "Éligibilité à la garantie de l'État au prêt étudiant", "last_value_still_valid_on": "2020-06-08", "name": "garantie_pret_etudiant_eligibilite", "reference": { "0001-01-01": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F986" } ] }, "set_input": "set_input_dispatch_by_period", "start_line_number": 5, "stop_line_number": 23, "value_type": "bool" }, "garde_alternee": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/caracteristiques_socio_demographiques/demographie.py", "is_period_size_independent": true, "json_type": "boolean", "label": "Enfant en garde alternée", "name": "garde_alternee", "referring_variables": [ "af_coeff_garde_alternee", "af_majoration_enfant", "cheque_energie_unites_consommation", "cmu_c_plafond", "nbF", "nbG", "nbH", "nbI" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 63, "stop_line_number": 69, "value_type": "bool" }, "gardenf": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py", "formulas": { "2002-01-01": { "documentation": "\nFrais de garde des enfants à l’extérieur du domicile (cases GA, GB, GC de la 2042)\net GE, GF, GG\n2002\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py", "parameters": [ "impot_revenu.credits_impots.gardenf.plafond", "impot_revenu.credits_impots.gardenf.taux" ], "start_line_number": 1632, "stop_line_number": 1645, "variables": [ "f7ga", "f7gb", "f7gc" ] }, "2003-01-01": { "documentation": "\nFrais de garde des enfants à l’extérieur du domicile (cases GA, GB, GC de la 2042)\net GE, GF, GG\n2003-2004\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py", "parameters": [ 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"start_line_number": 681, "stop_line_number": 686, "variables": [ "depenses_gaz_ville" ] } }, "json_type": "number", "label": "=1 si le ménage consomme du gaz", "name": "gaz_ville", "start_line_number": 676, "stop_line_number": 686, "value_type": "float" }, "gazole_b10_ticpe": { "default_value": 0, "definition_period": "year", "description": { "2022-10-06": [ { "note": "L'accise sur les carburants (ex-TICPE carburants) est une taxation indirecte intervenant au moment de l'achat du carburant en station service, en plus de la TVA. Cette accise peut être différente selon les régions de France. L'accise se compose du tarif de base qui varie selon le carburant, ainsi que de deux types de majorations (affectation régionale et majoration régionale) qui peuvent être appliquées par la région. Ces majorations sont plafonnées par la loi et facultatives. L'Île-de-France a une majoration spécifique et la Corse est concernée par une minoration." } ] }, "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/ticpe_carburants.py", "formulas": { "2017-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/ticpe_carburants.py", "parameters": [ "imposition_indirecte.produits_energetiques.ticpe.gazol_b_10_hectolitre" ], "start_line_number": 112, "stop_line_number": 117, "variables": [ "nombre_litres_gazole_b10" ] }, "2022-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/ticpe_carburants.py", "parameters": [ "imposition_indirecte.produits_energetiques.accise_energie_metropole.gazoles", "imposition_indirecte.produits_energetiques.taux_conversion_euro_par_mwh_a_euro_par_hectolitre.taux_conversion_gazoles" ], "start_line_number": 104, "stop_line_number": 111, "variables": [ "nombre_litres_gazole_b10" ] } }, "json_type": "number", "label": "Accise (ex-TICPE) prélevée sur le diesel (gazole B10)", "last_value_still_valid_on": "2022-01-01", "name": "gazole_b10_ticpe", "reference": { "2016-12-31": [ { "href": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000044595989/LEGISCTA000044598377/#LEGISCTA000044603843", "title": "Montant de l'accise : Articles L312-18 à L312-87 du Code des impositions sur les biens et les services" } ] }, "referring_variables": [ "depense_gazole_b10_ttc", "gazole_ticpe_total", "taxes_gazole_b10", "tva_sur_ticpe_gazole_b10" ], "short_label": "Accise (ex-TICPE) Gazole B10", "start_line_number": 98, "stop_line_number": 117, "unit": "currency", "value_type": "float" }, "gazole_b7_ticpe": { "default_value": 0, "definition_period": "year", "description": { "2022-10-06": [ { "note": "L'accise sur les carburants (ex-TICPE carburants) est une taxation indirecte intervenant au moment de l'achat du carburant en station service, en plus de la TVA. Cette accise peut être différente selon les régions de France. L'accise se compose du tarif de base qui varie selon le carburant, ainsi que de deux types de majorations (affectation régionale et majoration régionale) qui peuvent être appliquées par la région. Ces majorations sont plafonnées par la loi et facultatives. L'Île-de-France a une majoration spécifique et la Corse est concernée par une minoration." } ] }, "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/ticpe_carburants.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/ticpe_carburants.py", "parameters": [ "imposition_indirecte.produits_energetiques.affectation_regionale_ticpe_gazole", "imposition_indirecte.produits_energetiques.affectation_regionale_ticpe_gazole.maximum_value_affectation", "imposition_indirecte.produits_energetiques.majoration_regionale_ticpe_gazole", "imposition_indirecte.produits_energetiques.ticpe.gazole" ], "start_line_number": 76, "stop_line_number": 96, "variables": [ "code_region", "nombre_litres_gazole_b7" ] }, "2017-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/ticpe_carburants.py", "parameters": [ "imposition_indirecte.produits_energetiques.affectation_regionale_ticpe_gazole", "imposition_indirecte.produits_energetiques.affectation_regionale_ticpe_gazole.maximum_value_affectation", "imposition_indirecte.produits_energetiques.majoration_ile_de_france_mobilites_ticpe.major_mobilites_tipce_gazole", "imposition_indirecte.produits_energetiques.majoration_regionale_ticpe_gazole", "imposition_indirecte.produits_energetiques.ticpe.gazole" ], "start_line_number": 54, "stop_line_number": 75, "variables": [ "code_region", "nombre_litres_gazole_b7" ] }, "2022-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/ticpe_carburants.py", "parameters": [ "imposition_indirecte.produits_energetiques.accise_energie_metropole.gazoles", "imposition_indirecte.produits_energetiques.affectation_regionale_ticpe_gazole", "imposition_indirecte.produits_energetiques.affectation_regionale_ticpe_gazole.maximum_value_affectation", 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"Accise (ex-TICPE) Gazole B7", "start_line_number": 12, "stop_line_number": 96, "unit": "currency", "value_type": "float" }, "gazole_ticpe_total": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/ticpe_carburants.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/ticpe_carburants.py", "start_line_number": 134, "stop_line_number": 138, "variables": [ "gazole_b7_ticpe" ] }, "2017-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/ticpe_carburants.py", "start_line_number": 128, "stop_line_number": 133, "variables": [ "gazole_b10_ticpe", "gazole_b7_ticpe" ] } }, "json_type": "number", "label": "Accise (ex-TICPE) prélevée sur les différents diesels", "last_value_still_valid_on": "2017-01-01", "name": "gazole_ticpe_total", "referring_variables": [ "ticpe_carburant_total" ], "start_line_number": 122, "stop_line_number": 138, "unit": "currency", "value_type": "float" }, "gipa": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "json_type": "number", "label": "Indemnité de garantie individuelle du pouvoir d'achat", "name": "gipa", "referring_variables": [ "rafp_employeur", "rafp_salarie" ], "set_input": "set_input_divide_by_period", "start_line_number": 1172, "stop_line_number": 1179, "value_type": "float" }, "gir": { "default_value": "non_defini", "definition_period": "month", "dtype": "int16", "entity": "individu", "file_path": "openfisca_france/model/prestations/autonomie.py", "is_period_size_independent": true, "json_type": "string", "label": "Groupe iso-ressources de l'individu", "name": "gir", "possible_values": { "gir_1": "Gir 1", "gir_2": "Gir 2", "gir_3": "Gir 3", "gir_4": "Gir 4", "gir_5": "Gir 5", "gir_6": "Gir 6", "non_defini": "Non défini" }, "referring_variables": [ "apa_eligibilite", "apa_etablissement", "dependance_plan_aide_domicile_accepte", "dependance_tarif_etablissement_gir_dependant" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 279, "stop_line_number": 287, "value_type": "Enum" }, "glo_taxation_ir_forfaitaire": { "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": { "documentation": "\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", "start_line_number": 2579, "stop_line_number": 2588, "variables": [ "glo_taxation_ir_forfaitaire_taux2", "glo_taxation_ir_forfaitaire_taux3", "glo_taxation_ir_forfaitaire_taux4" ] } }, "json_type": "number", "label": "Gains de levée d'options taxés forfaitairement à l'IR", "name": "glo_taxation_ir_forfaitaire", "referring_variables": [ "aide_logement_base_revenus_fiscaux", "assiette_csg_plus_values", "plus_values_base_large", "rfr_plus_values_hors_rni" ], "start_line_number": 2573, "stop_line_number": 2588, "unit": "currency", "value_type": "float" }, "glo_taxation_ir_forfaitaire_taux2": { "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": { "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", "start_line_number": 2507, "stop_line_number": 2518, "variables": [ "f3vd_2014" ] }, "2015-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "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" }, "glo_taxation_ir_forfaitaire_taux3": { "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": { "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", "start_line_number": 2531, "stop_line_number": 2542, "variables": [ "f3vi_2014" ] }, "2015-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 2543, "stop_line_number": 2547, "variables": [ "f3vi" ] } }, "json_type": "number", "label": "Gains de levée d'options sur titres et gains d'acquisition d'actions taxables à 30 %", "last_value_still_valid_on": "2015-01-01", "name": "glo_taxation_ir_forfaitaire_taux3", "referring_variables": [ "glo_taxation_ir_forfaitaire", "taxation_plus_values_hors_bareme" ], "start_line_number": 2525, "stop_line_number": 2547, "unit": "currency", "value_type": "float" }, "glo_taxation_ir_forfaitaire_taux4": { "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": { "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", "start_line_number": 2555, "stop_line_number": 2566, "variables": [ "f3vf_2014" ] }, "2015-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 2567, "stop_line_number": 2571, "variables": [ "f3vf" ] } }, "json_type": "number", "label": "Gains de levée d'options sur titres et gains d'acquisition d'actions taxables à 41 %", "last_value_still_valid_on": "2015-01-01", "name": "glo_taxation_ir_forfaitaire_taux4", "referring_variables": [ "glo_taxation_ir_forfaitaire", "taxation_plus_values_hors_bareme" ], "start_line_number": 2549, "stop_line_number": 2571, "unit": "currency", "value_type": "float" }, "gpl_carburant_ticpe": { "default_value": 0, "definition_period": "year", "description": { "2022-10-06": [ { "note": "L'accise sur les carburants (ex-TICPE carburants) est une taxation indirecte intervenant au moment de l'achat du carburant en station service, en plus de la TVA. Cette accise peut être différente selon les régions de France. L'accise se compose du tarif de base qui varie selon le carburant, ainsi que de deux types de majorations (affectation régionale et majoration régionale) qui peuvent être appliquées par la région. Ces majorations sont plafonnées par la loi et facultatives. L'Île-de-France a une majoration spécifique et la Corse est concernée par une minoration." } ] }, "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/ticpe_carburants.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/ticpe_carburants.py", "parameters": [ "imposition_indirecte.produits_energetiques.ticpe.autres_gaz_petrole_liquefies_utilises_comme_carburants_autres_100kg" ], "start_line_number": 555, "stop_line_number": 561, "variables": [ "nombre_litres_gpl_carburant" ] }, "2022-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/ticpe_carburants.py", "parameters": [ "imposition_indirecte.produits_energetiques.accise_energie_metropole.gpl_carburant", "imposition_indirecte.produits_energetiques.taux_conversion_euro_par_mwh_a_euro_par_hectolitre.taux_conversion_gpl_carburant" ], "start_line_number": 546, "stop_line_number": 554, "variables": [ "nombre_litres_gpl_carburant" ] } }, "json_type": "number", "label": "Accise (ex-TICPE) prélevée sur le GPL carburant en station service", "last_value_still_valid_on": "2022-01-01", "name": "gpl_carburant_ticpe", "reference": { "2016-12-31": [ { "href": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000044595989/LEGISCTA000044598377/#LEGISCTA000044603843", "title": "Montant de l'accise : Articles L312-18 à L312-87 du Code des impositions sur les biens et les services" } ] }, "referring_variables": [ "depense_gpl_carburant_ttc", "taxes_gpl_carburant", "ticpe_carburant_total", "tva_sur_ticpe_gpl_carburant" ], "short_label": "Accise (ex-TICPE) GPL", "start_line_number": 540, "stop_line_number": 561, "unit": "currency", "value_type": "float" }, "gratuite_musees_monuments": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/divers/gratuite_musees_monuments.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/divers/gratuite_musees_monuments.py", "parameters": [ "prestations_sociales.education.gratuite_musees_monuments.age_max", "prestations_sociales.education.gratuite_musees_monuments.age_min" ], "start_line_number": 12, "stop_line_number": 20, "variables": [ "age", "resident_ue" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Accès gratuit aux musées et monuments nationaux", "name": "gratuite_musees_monuments", "reference": { "0001-01-01": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F20348" } ] }, "set_input": "set_input_dispatch_by_period", "start_line_number": 4, "stop_line_number": 20, "value_type": "bool" }, "grosses_reparations": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py", "formulas": { "2009-01-01": { "documentation": "\nDépenses de grosses réparations des nus-propriétaires (case 6CB et 6HJ)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.charges_deductibles.grosses_reparations.plafond" ], "start_line_number": 759, "stop_line_number": 768, "variables": [ "f6cb" ] }, "2010-01-01": { "documentation": "\nDépenses de grosses réparations des nus-propriétaires\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.charges_deductibles.grosses_reparations.plafond" ], "start_line_number": 769, "stop_line_number": 795, "variables": [ "f6cb" ] }, "2018-01-01": { "documentation": "\nDépenses de grosses réparations des nus-propriétaires\nA partir de 2018: pas de nouveaux dépenses, excl. reports des années précedentes\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.charges_deductibles.grosses_reparations.plafond" ], "start_line_number": 796, "stop_line_number": 820, "variables": [ "f6hj", "f6hk", "f6hl", "f6hm", "f6hn", "f6ho", "f6hp", "f6hq", "f6hr" ] }, "2020-01-01": { "documentation": "\nDépenses de grosses réparations des nus-propriétaires\nDepuis 2020: Reports à partir de 2010\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.charges_deductibles.grosses_reparations.plafond" ], "start_line_number": 821, "stop_line_number": 844, "variables": [ "f6hj", "f6hk", "f6hl", "f6hm", "f6hn", "f6ho", "f6hp", "f6hq", "f6hr" ] } }, "json_type": "number", "label": "Dépenses de grosses réparations des nus-propriétaires", "last_value_still_valid_on": "2020-01-01", "name": "grosses_reparations", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/1852-PGP" } ] }, "referring_variables": [ "cd1" ], "start_line_number": 752, "stop_line_number": 844, "unit": "currency", "value_type": "float" }, "groupe_specialites_formation": { "default_value": "aucun", "definition_period": "month", "dtype": "int16", "entity": "individu", "file_path": "openfisca_france/model/caracteristiques_socio_demographiques/demographie.py", "is_period_size_independent": true, "json_type": "string", "label": "Domaine de spécialités en matière de formation", "name": "groupe_specialites_formation", "possible_values": { "aucun": "aucun", "groupe_100": [ "100. Formations générales." ], "groupe_110": [ "110. Spécialités pluriscientifiques." ], "groupe_111": [ "111. Physique-chimie." ], "groupe_112": [ "112. Chimie-biologie, biochimie." ], "groupe_113": [ "113. Sciences naturelles (biologie-géologie)." ], "groupe_114": [ "114. Mathématiques." ], "groupe_115": [ "115. Physique." ], "groupe_116": [ "116. Chimie." ], "groupe_117": [ "117. Sciences de la Terre." ], "groupe_118": [ "118. Sciences de la vie." ], "groupe_120": [ "120. Spécialités pluridisciplinaires. Sciences humaines et droit." ], "groupe_121": [ "121. Géographie." ], "groupe_122": [ "122. Economie." ], "groupe_123": [ "123. Sciences (y compris démographie, anthropologie)." ], "groupe_124": [ "124. Psychologie." ], "groupe_125": [ "125. Linguistique." ], "groupe_126": [ "126. Histoire." ], "groupe_127": [ "127. Philosophie, éthique et théologie." ], "groupe_128": [ "128. Droit, sciences politiques." ], "groupe_130": [ "130. Spécialités littéraires et artistiques plurivalentes." ], "groupe_131": [ "131. Français, littérature et civilisation française." ], "groupe_132": [ "132. Arts plastiques." ], "groupe_133": [ "133. Musique, arts du spectacle." ], "groupe_134": [ "134. Autres disciplines artistiques et spécialités artistiques plurivalentes." ], "groupe_135": [ "135. Langues et civilisations anciennes." ], "groupe_136": [ "136. Langues vivantes, civilisations étrangères et régionales." ], "groupe_200": [ "200. Technologies industrielles fondamentales (génie industriel" ], "groupe_201": [ "201. Technologies de commandes des transformations industrielles" ], "groupe_210": [ "210. Spécialités plurivalentes de l'agronomie et de l'agriculture." ], "groupe_211": [ "211. Productions végétales, cultures spécialisées et protection des cultures (horticulture, viticulture, arboriculture fruitière...)." ], "groupe_212": [ "212. Productions animales, élevage spécialisé, aquaculture, soins aux animaux (y compris vétérinaire)." ], "groupe_213": [ "213. Forêts, espaces naturels, faune sauvage, pêche." ], "groupe_214": [ "214. Aménagement paysager (parcs, jardins, espaces verts, terrains de sport)." ], "groupe_220": [ "220. Spécialités pluritechnologiques des transformations." ], "groupe_221": [ "221. Agro-alimentaire, alimentation, cuisine." ], "groupe_222": [ "222. Transformations chimiques et apparentées (y compris industrie pharmaceutique)." ], "groupe_223": [ "223. Métallurgie (y compris sidérurgie, fonderie, non-ferreux)." ], "groupe_224": [ "224. Matériaux de construction, verre, céramique." ], "groupe_225": [ "225. Plasturgie, matériaux composites." ], "groupe_226": [ "226. Papier, carton." ], "groupe_227": [ "227. Energie, génie climatique (y compris énergie nucléaire, thermique, hydraulique ; utilités ; froid, climatisation, chauffage)." ], "groupe_230": [ "230. Spécialités pluritechnologiques. Génie civil, construction, bois." ], "groupe_231": [ "231. Mines et carrières, génie civil, topographie." ], "groupe_232": [ "232. Bâtiment : construction et couverture." ], "groupe_233": [ "233. Bâtiment : finitions." ], "groupe_234": [ "234. Travail du bois et de l'ameublement." ], "groupe_240": [ "240. Spécialités pluritechnologiques Matériaux souples." ], "groupe_241": [ "241. Textile." ], "groupe_242": [ "242. Habillement (y compris mode, couture)." ], "groupe_243": [ "243. Cuirs et peaux." ], "groupe_250": [ "250. Spécialités pluritechnologiques Mécanique-électricité (y compris maintenance mécano-électrique)." ], "groupe_251": [ "251. Mécanique générale et de précision, usinage." ], "groupe_252": [ "252. Moteurs et mécanique auto." ], "groupe_253": [ "253. Mécanique aéronautique et spatiale." ], "groupe_254": [ "254. Structures métalliques (y compris soudure, carrosserie, coque de bateau, cellule d'avion)." ], "groupe_255": [ "255. Electricité, électronique (non compris automatismes, productique)." ], "groupe_300": [ "300. Spécialités plurivalentes des services." ], "groupe_310": [ "310. Spécialités plurivalentes des échanges et de la gestion (y compris administration générale des entreprises et des collectivités)." ], "groupe_311": [ "311. Transport, manutention, magasinage." ], "groupe_312": [ "312. Commerce, vente." ], "groupe_313": [ "313. Finance, banques, assurances." ], "groupe_314": [ "314. Comptabilité, gestion." ], "groupe_315": [ "315. Ressources humaines, gestion du personnel, gestion de l'emploi." ], "groupe_320": [ "320. Spécialités plurivalentes de la communication." ], "groupe_321": [ "321. Journalisme et communication (y compris communication graphique et publicité)." ], "groupe_322": [ "322. Techniques de l'imprimerie et de l'édition." ], "groupe_323": [ "323. Techniques de l'image et du son, métiers connexes du spectacle." ], "groupe_324": [ "324. Secrétariat, bureautique." ], "groupe_325": [ "325. Documentation, bibliothèques, administration des données." ], "groupe_326": [ "326. Informatique, traitement de l'information, réseau de transmission des données." ], "groupe_330": [ "330. Spécialités plurivalentes sanitaires et sociales." ], "groupe_331": [ "331. Santé." ], "groupe_332": [ "332. Travail social." ], "groupe_333": [ "333. Enseignement formation." ], "groupe_334": [ "334. Accueil, hôtellerie, tourisme." ], "groupe_335": [ "335. Animation culturelle, sportive et de loisirs." ], "groupe_336": [ "336. Coiffure, esthétique et autres spécialités des services aux personnes." ], "groupe_340": [ "340. Spécialités plurivalentes des services à la collectivité." ], "groupe_341": [ "341. Aménagement du territoire, développement, urbanisme." ], "groupe_342": [ "342. Protection et développement du patrimoine." ], "groupe_343": [ "343. Nettoyage, assainissement, protection de l'environnement." ], "groupe_344": [ "344. 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L'Ircantec est un régime de retraite complémentaire par points.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_fonction_publique.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_fonction_publique.py", "parameters": [ "prelevements_sociaux.cotisations_secteur_public.ircantec.taux_cotisations_appeles.employeur.ircantec", "" ], "start_line_number": 181, "stop_line_number": 196, "variables": [ "assiette_cotisations_sociales", "categorie_salarie", "plafond_securite_sociale" ] } }, "json_type": "number", "label": "Cotisation employeur à l'institution de retraite complémentaire des agents non-titulaires de l'État et des collectivités publiques (Ircantec)", "last_value_still_valid_on": "2024-01-15", "name": "ircantec_employeur", "referring_variables": [ "cotisations_employeur", "cotisations_employeur_retraite_complementaire" ], "set_input": "set_input_divide_by_period", "short_label": "Cotis. retraite complémentaire non-titulaires (Ircantec)", "start_line_number": 174, "stop_line_number": 196, "unit": "currency", "value_type": "float" }, "ircantec_salarie": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F12390", "note": "La cotisation salariale au régime Ircantec concerne les agents contractuels de la fonction publique (et non les fonctionnaires). Elle vient abonder une pension de retraite versée en complément de la retraite de base. L'Ircantec est un régime de retraite complémentaire par points.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_fonction_publique.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_fonction_publique.py", "parameters": [ "prelevements_sociaux.cotisations_secteur_public.ircantec.taux_cotisations_appeles.salarie.ircantec", "" ], "start_line_number": 157, "stop_line_number": 172, "variables": [ "assiette_cotisations_sociales", "categorie_salarie", "plafond_securite_sociale" ] } }, "json_type": "number", "label": "Cotisation salariale à l'institution de retraite complémentaire des agents non-titulaires de l'État et des collectivités publiques (Ircantec)", "last_value_still_valid_on": "2024-01-15", "linked_other_variables": [ "assiette_cotisations_sociales" ], "name": "ircantec_salarie", "referring_variables": [ "cotisations_salariales_contributives" ], "set_input": "set_input_divide_by_period", "short_label": "Cotis. retraite complémentaire non-titulaires (Ircantec)", "start_line_number": 150, "stop_line_number": 172, "unit": "currency", "value_type": "float" }, "irpp_economique": { "default_value": 0, "definition_period": "year", "description": { "2021-09-07": [ { "href": "https://www.vie-publique.fr/fiches/21885-quest-ce-que-limpot-sur-le-revenu", "note": "L'impôt sur le revenu est un impôt direct calculé au niveau du foyer fiscal (ex. : un célibataire, ou un couple et ses enfants à charge). Il porte sur l'ensemble des revenus (salaires, revenus financiers, loyers perçus…) des personnes physiques composant le foyer. Les redevables de l'impôt sur le revenu sont les personnes ayant leur foyer fiscal en France, ou ceux domiciliés fiscalement à l'étranger mais touchant des revenus de source française.", "title": "Vie-publique.fr" } ] }, "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/mesures.py", "parameters": [ "impot_revenu.bareme_ir_depuis_1945.bareme", "impot_revenu.calcul_revenus_imposables.deductions.abatpro", "impot_revenu.calcul_revenus_imposables.deductions.abatpen", "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement", "impot_revenu.calcul_revenus_imposables.charges_deductibles.pensions_alimentaires.plafond", "impot_revenu.calcul_impot_revenu.plaf_qf.quotient_familial.cas_general", "impot_revenu.calcul_impot_revenu.plaf_qf.plafond_avantages_procures_par_demi_part.general", "impot_revenu.calcul_impot_revenu.plaf_qf.abat_dom", "impot_revenu.calcul_impot_revenu.plaf_qf.decote", "impot_revenu.calcul_impot_revenu.recouvrement" ], "start_line_number": 801, "stop_line_number": 807, "variables": [ "acomptes_ir", "impot_revenu_restant_a_payer", "prelevement_forfaitaire_liberatoire" ] }, "2025-01-01": { "documentation": "\nCette variable d'impot sur le revenu comptabilise dans les montants\nd'imposition les acomptes qui, dans la déclaration fiscale, sont considérés comme des crédits\nd'impôt. Ajouter ces acomptes au montant \"administratif\" d'impôt correspond donc au \"véritable impôt\"\npayé en totalité, alors que la variable 'impot_revenu_restant_a_payer' correspond à une notion administrative.\nExemple :\nCertains revenus du capital sont soumis à un prélèvement forfaitaire à la source non libératoire,\nfaisant office d'acompte. Puis, l'impôt au barème sur ces revenus est calculé, et confronté à l'acompte.\nCet acompte, est en case 2CK, et considéré comme un crédit d'impôt. Retrancher de l'impôt au barème ce\ncrédit permet d'obtenir l'impôt dû suite à la déclaration de revenus, qui correspond à la variable 'impot_revenu_restant_a_payer'.\nCette notion est administrative. L'impôt total payé correspond à cette notion administrative, augmentée des acomptes.\n", "file_path": "openfisca_france/model/mesures.py", "parameters": [ "impot_revenu.bareme_ir_depuis_1945.bareme", "impot_revenu.calcul_revenus_imposables.deductions.abatpro", "impot_revenu.calcul_revenus_imposables.deductions.abatpen", "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement", "impot_revenu.calcul_revenus_imposables.charges_deductibles.pensions_alimentaires.plafond", "impot_revenu.calcul_impot_revenu.plaf_qf.quotient_familial.cas_general", "impot_revenu.calcul_impot_revenu.plaf_qf.plafond_avantages_procures_par_demi_part.general", "impot_revenu.calcul_impot_revenu.plaf_qf.abat_dom", "impot_revenu.calcul_impot_revenu.plaf_qf.decote", "impot_revenu.calcul_impot_revenu.recouvrement" ], "start_line_number": 774, "stop_line_number": 800, "variables": [ "acomptes_ir", "autres_impositions_forfaitaires", "contribution_exceptionnelle_hauts_revenus", "correction_ir_seuils_recouvrement", "credits_impot", "iaidrdi", "prelevement_forfaitaire_unique_ir" ] } }, "json_type": "number", "label": "Impôt sur le revenu (IR)", "last_value_still_valid_on": "2024-01-15", "linked_other_variables": [ "nbptr", "rni" ], "name": "irpp_economique", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006179577", "title": "Articles 193 à 200 sexdecies du Code général des impôts" } ] }, "referring_variables": [ "foyer_impose", "impots_directs", "total_impots_plafonnement_isf_ifi" ], "short_label": "Impôt sur le revenu (IR)", "start_line_number": 768, "stop_line_number": 807, "unit": "currency", "value_type": "float" }, "isf_actions_sal": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "2006-01-01": { "documentation": "\nParts ou actions détenues par les salariés et mandataires sociaux\n", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_solidarite_fortune_isf_1989_2017.droits_sociaux.taux_salaries_mandataires_sociaux" ], "start_line_number": 315, "stop_line_number": 323, "variables": [ "b1cl" ] }, "2018-01-01": null }, "json_type": "number", "label": "isf_actions_sal", "last_value_still_valid_on": "2018-01-01", "name": "isf_actions_sal", "referring_variables": [ "isf_droits_sociaux" ], "start_line_number": 308, "stop_line_number": 323, "value_type": "float" }, "isf_droits_sociaux": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_solidarite_fortune_isf_1989_2017.droits_sociaux.taux_actions_conservees_6_ans" ], "start_line_number": 332, "stop_line_number": 343, "variables": [ "b1cb", "b1cd", "b1ce", "b1cf", "b1cg", "isf_actions_sal" ] }, "2018-01-01": null }, "json_type": "number", "label": "isf_droits_sociaux", "last_value_still_valid_on": "2018-01-01", "name": "isf_droits_sociaux", "referring_variables": [ "assiette_isf_ifi" ], "start_line_number": 325, "stop_line_number": 343, "value_type": "float" }, "isf_ifi": { "default_value": 0, "definition_period": "year", "description": { "2021-07-27": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F138", "note": "Au-delà d'une certaine valeur nette, le patrimoine immobilier est soumis à l'impôt sur la fortune immobilière. L'IFI est calculé en appliquant un barème progressif au patrimoine immobilier net imposable. Une décote est prévue pour les patrimoines n'excédant pas un certain seuil. L'IFI est plafonné après réductions d'impôt éventuelles", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_fortune_immobiliere_ifi_partir_2018" ], "start_line_number": 754, "stop_line_number": 758, "variables": [ "b4rs", "isf_ifi_apres_plaf" ] } }, "json_type": "number", "label": "Impôt sur la fortune immobilière (IFI)", "last_value_still_valid_on": "2024-06-24", "name": "isf_ifi", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000036384995", "title": "Articles 964 à 983 du Code général des impôts" } ] }, "referring_variables": [ "bouclier_imp_gen", "degrevement_office_taxe_habitation", "exonere_taxe_habitation", "impots_directs", "plafond_taxe_habitation_eligibilite" ], "short_label": "Impôt fortune immobilière", "start_line_number": 747, "stop_line_number": 758, "unit": "currency", "value_type": "float" }, "isf_ifi_apres_plaf": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "2002-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_solidarite_fortune_isf_1989_2017.plaf.plaf.seuil1", "taxation_capital.impot_solidarite_fortune_isf_1989_2017.plaf.plaf.seuil2", "taxation_capital.impot_solidarite_fortune_isf_1989_2017.plaf.plafonnement_plafonnement" ], "start_line_number": 703, "stop_line_number": 720, "variables": [ "isf_ifi_avant_plaf", "revenus_et_produits_plafonnement_isf_ifi", "total_impots_plafonnement_isf_ifi" ] }, "2012-01-01": { "documentation": "\nPlafonnement supprimé pour l'année 2012\n", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "start_line_number": 721, "stop_line_number": 727, "variables": [ "isf_ifi_avant_plaf" ] }, "2013-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_solidarite_fortune_isf_1989_2017.plaf.plafonnement_taux_imposition" ], "start_line_number": 728, "stop_line_number": 736, "variables": [ "isf_ifi_avant_plaf", "revenus_et_produits_plafonnement_isf_ifi", "total_impots_plafonnement_isf_ifi" ] }, "2018-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_fortune_immobiliere_ifi_partir_2018.plaf.plafonnement_taux_imposition" ], "start_line_number": 737, "stop_line_number": 745, "variables": [ "isf_ifi_avant_plaf", "revenus_et_produits_plafonnement_isf_ifi", "total_impots_plafonnement_isf_ifi" ] } }, "json_type": "number", "label": "ISF-IFI après plafonnement", "last_value_still_valid_on": "2018-01-01", "name": "isf_ifi_apres_plaf", "referring_variables": [ "isf_ifi" ], "start_line_number": 697, "stop_line_number": 745, "value_type": "float" }, "isf_ifi_avant_plaf": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "start_line_number": 538, "stop_line_number": 543, "variables": [ "isf_ifi_avant_reduction", "isf_reduc_pac" ] }, "2008-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "start_line_number": 544, "stop_line_number": 551, "variables": [ "isf_ifi_avant_reduction", "isf_inv_pme", "isf_org_int_gen", "isf_reduc_pac" ] }, "2009-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_solidarite_fortune_isf_1989_2017.reduc_impot.plafond_somme_trois_reductions_pme_fcip_fip_pme_dons" ], "start_line_number": 552, "stop_line_number": 560, "variables": [ "isf_ifi_avant_reduction", "isf_inv_pme", "isf_org_int_gen", "isf_reduc_pac" ] }, "2018-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_fortune_immobiliere_ifi_partir_2018.reduc_impot.plafond_somme_trois_reductions_pme_fcip_fip_pme_dons" ], "start_line_number": 561, "stop_line_number": 569, "variables": [ "isf_ifi_avant_reduction", "isf_inv_pme", "isf_org_int_gen", "isf_reduc_pac" ] }, "2019-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_fortune_immobiliere_ifi_partir_2018.reduc_impot.plafond_somme_trois_reductions_pme_fcip_fip_pme_dons" ], "start_line_number": 570, "stop_line_number": 578, "variables": [ "isf_ifi_avant_reduction", "isf_org_int_gen", "isf_reduc_pac" ] } }, "json_type": "number", "label": "ISF-IFI avant plafonnement", "last_value_still_valid_on": "2019-01-01", "name": "isf_ifi_avant_plaf", "referring_variables": [ "isf_ifi_apres_plaf", "total_impots_plafonnement_isf_ifi" ], "start_line_number": 532, "stop_line_number": 578, "unit": "currency", "value_type": "float" }, "isf_ifi_avant_reduction": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "start_line_number": 426, "stop_line_number": 431, "variables": [ "decote_isf_ifi", "isf_ifi_iai" ] } }, "json_type": "number", "label": "ISF-IFI avant réductions et plafonnement", "name": "isf_ifi_avant_reduction", "referring_variables": [ "isf_ifi_avant_plaf" ], "start_line_number": 420, "stop_line_number": 431, "unit": "currency", "value_type": "float" }, "isf_ifi_iai": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "2002-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_solidarite_fortune_isf_1989_2017.bareme" ], "start_line_number": 414, "stop_line_number": 418, "variables": [ "assiette_isf_ifi" ] }, "2011-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_solidarite_fortune_isf_1989_2017.bareme" ], "start_line_number": 408, "stop_line_number": 413, "variables": [ "assiette_isf_ifi" ] }, "2018-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_fortune_immobiliere_ifi_partir_2018.bareme" ], "start_line_number": 402, "stop_line_number": 406, "variables": [ "assiette_isf_ifi" ] } }, "json_type": "number", "label": "ISF-IFI avant décote, réductions et plafonnement", "last_value_still_valid_on": "2018-01-01", "name": "isf_ifi_iai", "referring_variables": [ "isf_ifi_avant_reduction" ], "start_line_number": 396, "stop_line_number": 418, "unit": "currency", "value_type": "float" }, "isf_ifi_imm_bati": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_solidarite_fortune_isf_1989_2017.reduc_exo.abattement_residence_principale" ], "start_line_number": 257, "stop_line_number": 263, "variables": [ "b1ab", "b1ac" ] }, "2018-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ 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"referring_variables": [ "cd1" ], "start_line_number": 604, "stop_line_number": 636, "value_type": "float" }, "petite_ville": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/caracteristiques_menages/autres_caracteristiques.py", "json_type": "integer", "label": "Le ménage vit dans une petite ville", "name": "petite_ville", "start_line_number": 115, "stop_line_number": 119, "value_type": "int" }, "place_hebergement": { "default_value": true, "definition_period": "month", "dtype": "bool_", "entity": "famille", "file_path": "openfisca_france/model/prestations/minima_sociaux/ada.py", "is_period_size_independent": true, "json_type": "boolean", "label": "Bénéficie d'une place dans un centre d'hébergement", "name": "place_hebergement", "referring_variables": [ "ada" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 38, "stop_line_number": 45, "value_type": "bool" }, "plafond_securite_sociale": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "parameters": [ "prelevements_sociaux.pss.plafond_securite_sociale_mensuel" ], "start_line_number": 914, "stop_line_number": 935, "variables": [ "nombre_jours_calendaires", "quotite_de_travail" ] }, "2023-09-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "parameters": [ "prelevements_sociaux.pss.plafond_securite_sociale_mensuel" ], "start_line_number": 936, "stop_line_number": 958, "variables": [ "nombre_jours_calendaires", "quotite_de_travail", "renonciation_ajustement_pss_temps_partiel" ] } }, "json_type": "number", "label": "Plafond de la sécurite sociale", "last_value_still_valid_on": "2023-09-01", "name": "plafond_securite_sociale", "referring_variables": [ "agff_employeur", "arrco_employeur", "arrco_salarie", "ati_atiacl", "contribution_equilibre_technique_employeur", "contribution_equilibre_technique_salarie", "contribution_exceptionnelle_solidarite", "crds_salaire", "csg_deductible_salaire", "csg_imposable_salaire", "exoneration_cotisations_employeur_jei", "exoneration_cotisations_employeur_stagiaire", "exoneration_cotisations_salarie_stagiaire", "fonds_emploi_hospitalier", "ircantec_employeur", "ircantec_salarie", "prevoyance_obligatoire_cadre" ], "set_input": "set_input_divide_by_period", "start_line_number": 906, "stop_line_number": 958, "value_type": "float" }, "plafond_taxe_habitation": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "formulas": { "2017-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "parameters": [ "taxe_habitation.plafonnement.abattement_rfr.autres_demi_parts_supp", "taxe_habitation.plafonnement.abattement_rfr.premiere_part", "taxe_habitation.plafonnement.abattement_rfr.quatre_premieres_demi_parts_supp", "taxe_habitation.plafonnement.taux_plafonnement_revenu" ], "start_line_number": 299, "stop_line_number": 308, "variables": [ "nbptr", "plafond_taxe_habitation_eligibilite", "rfr" ] }, "2020-01-01": null }, "json_type": "number", "label": "Plafond de la taxe d'habitation en fonction du revenu fiscal de référence", "last_value_still_valid_on": "2020-01-01", "name": "plafond_taxe_habitation", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&idArticle=LEGIARTI000006312070&dateTexte=&categorieLien=cid" } ] }, "referring_variables": [ "degrevement_plafonnement_taxe_habitation" ], "start_line_number": 291, "stop_line_number": 308, "value_type": "float" }, "plafond_taxe_habitation_eligibilite": { "default_value": false, "definition_period": "year", "dtype": "bool_", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "formulas": { "2017-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "parameters": [ "taxe_habitation.plafonnement.plaf_rfr.autres_demi_parts_supp", "taxe_habitation.plafonnement.plaf_rfr.premiere_demi_part_supp", "taxe_habitation.plafonnement.plaf_rfr.premiere_part" ], "start_line_number": 279, "stop_line_number": 289, "variables": [ "isf_ifi", "nbptr", "rfr" ] }, "2020-01-01": null }, "is_period_size_independent": true, "json_type": "boolean", "label": "Eligibilité au plafond de la taxe d'habitation en fonction du revenu fiscal de référence", "last_value_still_valid_on": "2020-01-01", "name": "plafond_taxe_habitation_eligibilite", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&idArticle=LEGIARTI000006312070&dateTexte=&categorieLien=cid" } ] }, "referring_variables": [ "degrevement_plafonnement_taxe_habitation", "plafond_taxe_habitation" ], "start_line_number": 271, "stop_line_number": 289, "value_type": "bool" }, "plus_haut_diplome_date_obtention": { "default_value": "9999-12-31", "definition_period": "month", "dtype": "datetime64[D]", "entity": "individu", "file_path": "openfisca_france/model/caracteristiques_socio_demographiques/demographie.py", "is_period_size_independent": true, "json_type": "string", "label": "Date d'obtention du diplôme de plus haut niveau", "name": "plus_haut_diplome_date_obtention", "referring_variables": [ "aide_jeunes_diplomes_anciens_boursiers_eligibilite" ], "start_line_number": 80, "stop_line_number": 86, "value_type": "date" }, "plus_haut_diplome_niveau": { "default_value": "non_renseigne", "definition_period": "month", "dtype": "int16", "entity": "individu", "file_path": "openfisca_france/model/caracteristiques_socio_demographiques/demographie.py", "is_period_size_independent": true, "json_type": "string", "label": "Plus haut niveau de diplôme obtenu", "name": "plus_haut_diplome_niveau", "possible_values": { "niveau_1": "Niveau 1 - École maternelle", "niveau_2": "Niveau 2 - École élémentaire", "niveau_3": "Niveau 3 - CAP, DNP, CFG", "niveau_4": "Niveau 4 - Baccalauréat", "niveau_5": "Niveau 5 - Bac+2 BTS, CPGE", "niveau_6": "Niveau 6 - Bac+3 Licence, BUT", "niveau_7": "Niveau 7 - Bac+5 Master", "niveau_8": "Niveau 8 - Bac+8 Doctorat", "non_renseigne": "Non renseigné" }, "referring_variables": [ "aide_jeunes_diplomes_anciens_boursiers_eligibilite" ], "start_line_number": 71, "stop_line_number": 78, "value_type": "Enum" }, "plus_values_base_large": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "documentation": "\nLa CSG sur plus-values n'est pas calculée sur toutes les plus-values : cf. docstring de la variable v1_assiette_csg_plus_values\nDonc, il existe certaines plus-values pour lesquelles on calcul l'impôt sur le revenu (imposition au barème ou forfaitaire),\nmais pour lesquelles on n'a pas de prélèvements sociaux\nCette variable est l'assiette de plus-values pour lesquelles au moins un prélèvement est calculé. On l'utilise dans le\ncalcul du revenu disponible, afin de n'oublier aucun revenu. Elle vaut la somme de assiette_csg_plus_values et rfr_plus_values_hors_rni,\noù l'on enlève les cases communes entre ces deux variables, et où l'on ajoute les variables présentes dans 'revenu_categoriel_plus_values', mais pas présente\ndans assiette_csg_plus_values\nAttention, on n'ajoute pas en revanche 3SA car de notre compréhension, il s'agit de plus-values qui avaient bénéficié\nde reports d'imposition, report qui a expiré. Ce qui veut dire que ces revenus n'avaient pas été imposés lors de leur\nréalisation (ils le sont maintenant), mais avaient été comptés dans le RFR. Donc, il s'agit de revenus qui ne font pas parti\ndu revenu courant de cette année.\nAttention : pour les variables de 'revenu_categoriel_plus_values' ajoutées, elles peuvent représenter des montants nets, alors qu'il faudrait le brut. Améliorer ce point\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 268, "stop_line_number": 299, "variables": [ "assiette_csg_plus_values", "f3vg", "f3vt", "f3vz", "f3we", "glo_taxation_ir_forfaitaire", "rfr_plus_values_hors_rni", "rpns_pvce" ] }, "2013-01-01": { "documentation": "\nCf. docstring période précédente\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 300, "stop_line_number": 322, "variables": [ "assiette_csg_plus_values", "f3vl", "f3vt", "f3vz", "f3wb", "f3we", "glo_taxation_ir_forfaitaire", "rfr_plus_values_hors_rni", "rpns_pvce" ] }, "2014-01-01": { "documentation": "\nCf. docstring période précédente\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 323, "stop_line_number": 344, "variables": [ "assiette_csg_plus_values", "f3vt", "f3vz", "f3wb", "f3we", "glo_taxation_ir_forfaitaire", "rfr_plus_values_hors_rni", "rpns_pvce" ] }, "2017-01-01": { "documentation": "\nCf. docstring période précédente\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 345, "stop_line_number": 367, "variables": [ "assiette_csg_plus_values", "f3pi", "f3vt", "f3vz", "f3wb", "f3we", "glo_taxation_ir_forfaitaire", "rfr_plus_values_hors_rni", "rpns_pvce" ] }, "2018-01-01": { "documentation": "\nCf. docstring période précédente\nPour 2018 et 2019, seule variable de assiette_csg_plus_values n'étant pas dans rfr_plus_values_hors_rni : pveximpres\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 368, "stop_line_number": 381, "variables": [ "f3wb", "pveximpres", "rfr_plus_values_hors_rni" ] } }, "json_type": "number", "label": "Montant des plus-values utilisé pour le montant total de revenus du capital", "last_value_still_valid_on": "2018-01-01", "name": "plus_values_base_large", "referring_variables": [ "revenus_capitaux_mobiliers_plus_values_bruts_menage", "revenus_du_capital_avant_prelevements", "revenus_et_produits_plafonnement_isf_ifi", "revenus_nets_du_capital" ], "start_line_number": 262, "stop_line_number": 381, "unit": "currency", "value_type": "float" }, "plus_values_prelevement_forfaitaire_unique_ir": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "formulas": { "2018-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "start_line_number": 203, "stop_line_number": 214, "variables": [ "f2op", "f3sb", "f3tj", "f3ua", "f3va", "f3vg" ] }, "2019-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "start_line_number": 215, "stop_line_number": 229, "variables": [ "f2op", "f3an", "f3sb", "f3tj", "f3tk", "f3ua", "f3va", "f3vg", "f3vt" ] } }, "json_type": "number", "label": "Plus-values soumises au prélèvement forfaitaire unique (partie impôt sur le revenu)", "last_value_still_valid_on": "2019-01-01", "name": "plus_values_prelevement_forfaitaire_unique_ir", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000036377422/" } ] }, "referring_variables": [ "aide_logement_base_revenus_fiscaux", "prelevement_forfaitaire_unique_ir_hors_assurance_vie" ], "start_line_number": 195, "stop_line_number": 229, "unit": "currency", "value_type": "float" }, "pole_emploi_categorie_demandeur_emploi": { "default_value": "pas_de_categorie", "definition_period": "month", "dtype": "int16", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "is_period_size_independent": true, "json_type": "string", "label": "Le classement des demandeurs d’emploi dans les différentes catégories d’inscription à Pôle Emploi", "name": "pole_emploi_categorie_demandeur_emploi", "possible_values": { "categorie_1": "Catégorie 1 - Personnes sans emploi, immédiatement disponibles en recherche de CDI plein temps.", "categorie_2": "Catégorie 2 - Personnes sans emploi, immédiatement disponibles en recherche de CDI à temps partiel.", "categorie_3": "Catégorie 3 - Personnes sans emploi, immédiatement disponibles en recherche de CDD.", "categorie_4": "Catégorie 4 - Personnes sans emploi, non immédiatement disponibles et à la recherche d’un emploi.", "categorie_5": "Catégorie 5 - Personnes non immédiatement disponibles, parce que titulaires d'un ou de plusieurs emplois, et à la recherche d'un autre emploi.", "categorie_6": "Catégorie 6 - Personnes non immédiatement disponibles, en recherche d'un autre emploi en CDI à plein temps.", "categorie_7": "Catégorie 7 - Personnes non immédiatement disponibles, en recherche d'un autre emploi en CDI à temps partiel.", "categorie_8": "Catégorie 8 - Personnes non immédiatement disponibles, en recherche d'un autre emploi en CDD.", "pas_de_categorie": "Aucune catégorie" }, "reference": { "0001-01-01": [ { "href": "http://www.bo-pole-emploi.org/bulletinsofficiels/instruction-n2016-33-du-6-octobre-2016-bope-n2016-80.html?type=dossiers/2016/bope-n2016-80-du-17-novembre-201" }, { "title": "Annexe 3 : la fiche 3 - Les effets de l’inscription" } ] }, "referring_variables": [ "agepi_eligible", "aide_mobilite_categories_demandeur_emploi_eligibles" ], "start_line_number": 436, "stop_line_number": 447, "value_type": "Enum" }, "pondmen": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/caracteristiques_menages/autres_caracteristiques.py", "json_type": "integer", "label": "Pondération du ménage", "name": "pondmen", "referring_variables": [ "niveau_vie_decile", "quantites_gaz_liquefie" ], "start_line_number": 121, "stop_line_number": 125, "value_type": "int" }, "poste_01_10_1": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/consommation/postes_coicop.py", "json_type": "number", "label": "autres dépenses d'alimentation : cérémonies, séjours hors domicile, personne viv", "name": "poste_01_10_1", "set_input": "set_input_divide_by_period", "start_line_number": 0, "stop_line_number": 0, "value_type": "float" }, "poste_01_10_2": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/consommation/postes_coicop.py", "json_type": "number", "label": "autres dépenses d'alimentation : cadeau offert (à destination d'un autre ménage", "name": "poste_01_10_2", "set_input": "set_input_divide_by_period", "start_line_number": 0, "stop_line_number": 0, "value_type": "float" }, "poste_01_1_1_1_1": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/consommation/postes_coicop.py", "json_type": "number", "label": "Pain et autres produits de boulangerie et de viennoiserie yc biscuits et gâteaux", "name": "poste_01_1_1_1_1", "set_input": "set_input_divide_by_period", "start_line_number": 0, "stop_line_number": 0, "value_type": "float" }, "poste_01_1_1_3_3": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/consommation/postes_coicop.py", "json_type": "number", "label": "Préparations telles que pâte à pâtisser, gâteau industriel, tarte, tourte, quich", "name": "poste_01_1_1_3_3", "set_input": "set_input_divide_by_period", "start_line_number": 0, "stop_line_number": 0, "value_type": "float" }, "poste_01_1_1_4_1": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/consommation/postes_coicop.py", "json_type": "number", "label": "Autres céréales et produits à base de céréales yc farine, semoule, céréales peti", "name": "poste_01_1_1_4_1", "set_input": "set_input_divide_by_period", "start_line_number": 0, "stop_line_number": 0, "value_type": "float" }, "poste_01_1_1_4_2": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/consommation/postes_coicop.py", "json_type": "number", "label": "Pâtes alimentaires sous toutes leurs formes et plats à base de pâtes", "name": "poste_01_1_1_4_2", "set_input": "set_input_divide_by_period", "start_line_number": 0, "stop_line_number": 0, "value_type": "float" }, "poste_01_1_1_4_3": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/consommation/postes_coicop.py", "json_type": "number", "label": "Riz sous toutes ses formes et produits à base de riz", 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Le prélèvement libératoire est effectué au moment de l'encaissement des revenus.", "title": "Impots.gouv.fr" } ] }, "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/prelevement_forfaitaire_liberatoire.py", "formulas": { "2002-01-01": { "documentation": "\nPrelèvement libératoire sur les revenus du capital\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/prelevement_forfaitaire_liberatoire.py", "parameters": [ "taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.apres_le_1_1_90.duree_8_ans_et_produits_apres_1998", "taxation_capital.prelevement_forfaitaire.liberatoire_taux_fixe.autres_produits_de_placement_a_revenu_fixe.courus_entre_le_1_1_95_et_apres" ], "start_line_number": 52, "stop_line_number": 65, "variables": [ "f2dh", "f2ee" ] }, "2008-01-01": { "documentation": "\nPrelèvement libératoire sur les revenus du capital\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/prelevement_forfaitaire_liberatoire.py", "parameters": [ "taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.apres_le_1_1_90.duree_8_ans_et_produits_apres_1998", "taxation_capital.prelevement_forfaitaire.liberatoire_taux_fixe.autres_produits_de_placement_a_revenu_fixe.courus_entre_le_1_1_95_et_apres", "taxation_capital.prelevement_forfaitaire.liberatoire_taux_fixe.dividendes" ], "start_line_number": 66, "stop_line_number": 81, "variables": [ "f2da", "f2dh", "f2ee" ] }, "2013-01-01": { "documentation": "\nPrelèvement forfaitaire libératoire (PFL) sur les revenus du capital\nNotes :\n (1) La formule avant 2013 provient de l'ancienne variable 'imp_lib'.\n A priori, cette ancienne formule n'est pas entièrement correcte (application d'un taux unique à la case 2EE par exemple) et mériterait d'être corrigée.\n (2) Cette variable ne comprend pas la taxation forfaitaire à 24% associée\n à la base f2fa, qui est prise en compte via la variable tax_rvcm_forfaitaire,\n qui est incluse dans impot_revenu_restant_a_payer. Cette taxaiton à 24% est certes forfaitaire,\n mais apparemment pas à la source. Elle serait calculée au moment de l'impot_revenu_restant_a_payer,\n d'où le fait de l'inclure dans la variable impot_revenu_restant_a_payer.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/prelevement_forfaitaire_liberatoire.py", "parameters": [ "taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.apres_le_1_1_90.duree_4_a_8_ans", "taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.apres_le_1_1_90.duree_8_ans_et_produits_apres_1998", "taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.apres_le_1_1_90.duree_moins_de_4_ans", "taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.avec_anonymat", "taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.entre_1_1_83_et_31_12_89.six_ans_produits_apres_98", "taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.produits_vers_etats_non_cooperatifs", "taxation_capital.prelevement_forfaitaire.liberatoire_taux_fixe.produits_epargne_solidaire_partage" ], "start_line_number": 82, "stop_line_number": 124, "variables": [ "assurance_vie_pl_anonyme", "assurance_vie_pl_non_anonyme_4_8_ans_depuis1990", "assurance_vie_pl_non_anonyme_moins4ans_depuis1990", "assurance_vie_pl_non_anonyme_plus6ans_avant1990", "assurance_vie_pl_non_anonyme_plus8ans_depuis1990", "produit_epargne_solidaire", "produit_etats_non_cooperatif" ] } }, "json_type": "number", "label": "Prelèvement forfaitaire libératoire sur les revenus du capital", "last_value_still_valid_on": "2024-01-15", "name": "prelevement_forfaitaire_liberatoire", "reference": { "0001-01-01": [ { "title": "Article 125-0 A du Code général des impôts" }, { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006308140" } ] }, "referring_variables": [ "autres_impositions_forfaitaires", "contribution_differentielle_hauts_revenus", "correction_ir_seuils_recouvrement", "irpp_economique" ], "short_label": "Prélèvement libératoire revenus du capital", "start_line_number": 42, "stop_line_number": 124, "unit": "currency", "value_type": "float" }, "prelevement_forfaitaire_non_liberatoire": { "default_value": 0, "definition_period": "year", "description": { "2021-07-27": [ { "href": "https://www.impots.gouv.fr/portail/particulier/les-revenus-mobiliers", "note": "Dans le cas où la personne a fait le choix d'une imposition de ses revenus de placements financiers au barème progressif (et non au PFU), un prélèvement forfaitaire obligatoire mais non libératoire est effectué par l'établissement payeur, au moment du versement, sauf cas de dispense. Ce prélèvement constitue un acompte d'impôt sur le revenu.", "title": "Impots.gouv.fr" } ] }, "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "formulas": { "2013-01-01": { "documentation": "\nA partir des revenus de 2013, certains revenus du capital qui pouvaient\nprofiter du prélèvement forfaitaire libératoire sont passés à l'imposition obligatoire au barème.\nMais un prélèvement forfaitaire demeure à partir de 2013, pour éviter les trous de trésorerie\n(car un prélèvement forfaitaire est à la source). Ce prélèvement est non-libératoire : il\ncorrespond à un acompte d'impot_revenu_restant_a_payer, qui est donc déduit de l'impôt dû au moment du calcul de\nl'impôt final après déclaration des revenus\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "start_line_number": 1507, "stop_line_number": 1519, "variables": [ "f2ck" ] } }, "json_type": "number", "label": "Prélèvement forfaitaire non libératoire sur les revenus du capital", "last_value_still_valid_on": "2024-01-15", "name": "prelevement_forfaitaire_non_liberatoire", "referring_variables": [ "acomptes_ir" ], "short_label": "Prélèv. non libératoire", "start_line_number": 1501, "stop_line_number": 1519, "unit": "currency", "value_type": "float" }, "prelevement_forfaitaire_unique": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/mesures.py", "formulas": { "2018-01-01": { "file_path": "openfisca_france/model/mesures.py", "start_line_number": 872, "stop_line_number": 880, "variables": [ "crds_revenus_capital", "csg_revenus_capital", "prelevement_forfaitaire_unique_ir_hors_assurance_vie", "prelevement_forfaitaire_unique_ir_sur_assurance_vie", "prelevements_sociaux_revenus_capital_hors_csg_crds" ] } }, "json_type": "number", "label": "Prélèvement forfaitaire unique", "last_value_still_valid_on": "2018-01-01", "name": "prelevement_forfaitaire_unique", "start_line_number": 866, "stop_line_number": 880, "unit": "currency", "value_type": "float" }, "prelevement_forfaitaire_unique_ir": { "default_value": 0, "definition_period": "year", "description": { "2021-09-02": [ { "href": "https://www.economie.gouv.fr/particuliers/prelevement-forfaitaire-unique-pfu", "note": "Les revenus de placements financiers font l'objet d'un prélèvement forfaitaire unique (PFU), sauf si l'individu a opté pour une taxation au barème progressif de l'impôt sur le revenu (Dans LexImpact, actuellement, cette option n'est pas calculée). Le PFU est composé d'un prélèvement au titre de l'impôt sur le revenu, et d'un second au titre des prélèvements sociaux (CSG, CRDS et prélèvement de solidarité). 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Il fait partie du prélèvement forfaitaire unique (PFU) avec la CSG, la CRDS et la part au titre de l'impôt sur le revenu.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "parameters": [ "taxation_capital.prelevements_sociaux.caps.produits_de_placement", "taxation_capital.prelevements_sociaux.prelevement_social.produits_de_placement" ], "start_line_number": 422, "stop_line_number": 434, "variables": [ "assiette_csg_revenus_capital", "contribution_salariale_glo_assimile_salaire" ] }, "2009-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "parameters": [ "taxation_capital.prelevements_sociaux.caps.produits_de_placement", "taxation_capital.prelevements_sociaux.caps.rsa", "taxation_capital.prelevements_sociaux.prelevement_social.produits_de_placement" ], "start_line_number": 435, "stop_line_number": 448, "variables": [ "assiette_csg_revenus_capital", "contribution_salariale_glo_assimile_salaire" ] }, "2013-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "parameters": [ "taxation_capital.prelevements_sociaux.caps.produits_de_placement", "taxation_capital.prelevements_sociaux.prelevement_social.produits_de_placement", "taxation_capital.prelevements_sociaux.prelevements_solidarite.produits_de_placement" ], "start_line_number": 449, "stop_line_number": 462, "variables": [ "assiette_csg_revenus_capital", "contribution_salariale_glo_assimile_salaire" ] }, "2019-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "parameters": [ "taxation_capital.prelevements_sociaux.prelevements_solidarite.produits_de_placement" ], "start_line_number": 463, "stop_line_number": 470, "variables": [ "assiette_csg_revenus_capital", "contribution_salariale_glo_assimile_salaire" ] } }, "json_type": "number", "label": "Prélèvement de solidarité sur les revenus du capital", "last_value_still_valid_on": "2024-01-15", "name": "prelevements_sociaux_revenus_capital_hors_csg_crds", "reference": { "0001-01-01": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F2329" } ] }, "referring_variables": [ "prelevement_forfaitaire_unique", "prelevements_sociaux_menage", "prelevements_sociaux_revenus_capital", "total_impots_plafonnement_isf_ifi" ], "short_label": "Prélèvement de solidarité revenus capital", "start_line_number": 415, "stop_line_number": 470, "unit": "currency", "value_type": "float" }, "prestation_compensatoire": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/autres.py", "json_type": "number", "label": "Prestation compensatoire", "name": "prestation_compensatoire", "referring_variables": [ "aah_base_ressources_hors_activite_eval_trimestrielle", "asi_aspa_base_ressources_individu", "css_cmu_base_ressources_individu", "garantie_jeunes_eligibilite_ressources", "ppa_ressources_hors_activite_individu", "rsa_base_ressources_individu" ], "set_input": "set_input_divide_by_period", "start_line_number": 77, "stop_line_number": 83, "value_type": "float" }, "prestations_compensatoires": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_deplafonnees.py", "formulas": { "0001-01-01": { "documentation": "\nPrestations compensatoires\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_deplafonnees.py", "parameters": [ "impot_revenu.calcul_reductions_impots.prestations_compensatoires.plafond", "impot_revenu.calcul_reductions_impots.prestations_compensatoires.taux" ], "start_line_number": 635, "stop_line_number": 661, "variables": [ "f7wm", "f7wn", "f7wo", "f7wp" ] } }, "json_type": "number", "label": "Prestations compensatoires", "name": "prestations_compensatoires", "referring_variables": [ "reductions", "reductions_deplafonnees" ], "start_line_number": 629, "stop_line_number": 661, "value_type": "float" }, "prestations_familiales": { "default_value": 0, "definition_period": "year", "description": { "2021-09-07": [ { "href": "https://www.insee.fr/fr/metadonnees/definition/c1130", "note": "Les prestations familiales sont des prestations sociales dont l'objet est d'apporter aux familles une aide compensant partiellement les dépenses engagées pour la subsistance et l'éducation des enfants.", "title": "Insee.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/mesures.py", "start_line_number": 690, "stop_line_number": 700, "variables": [ "aeeh", "aes", "af_nettes_crds", "ars_nette_crds", "asf_nette_crds", "cf_net_crds", "paje_nette_crds" ] } }, "json_type": "number", "label": "Prestations familiales", "last_value_still_valid_on": "2024-01-15", "name": "prestations_familiales", "reference": { "0001-01-01": [ { "title": "http://www.social-sante.gouv.fr/informations-pratiques,89/fiches-pratiques,91/prestations-familiales,1885/les-prestations-familiales,12626.html" } ] }, "referring_variables": [ "prestations_sociales" ], "short_label": "Prestations familiales", "start_line_number": 683, "stop_line_number": 700, "unit": "currency", "value_type": "float" }, "prestations_familiales_base_ressources": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/base_ressource.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/base_ressource.py", "start_line_number": 190, "stop_line_number": 200, "variables": [ "est_enfant_dans_famille", "prestations_familiales_base_ressources_communes", "prestations_familiales_base_ressources_individu", "prestations_familiales_enfant_a_charge" ] } }, "json_type": "number", "label": "Base ressource des prestations familiales", "name": "prestations_familiales_base_ressources", "reference": { "0001-01-01": [ { "title": "Article D521-4 du Code de la sécurité sociale" }, { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI000030678081&cidTexte=LEGITEXT000006073189&categorieLien=id" } ] }, "referring_variables": [ "apje_avant_cumul", "ars", "paje_adoption", "paje_base", "paje_cmg", "paje_naissance" ], "start_line_number": 179, "stop_line_number": 200, "unit": "currency", "value_type": "float" }, "prestations_familiales_base_ressources_communes": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/base_ressource.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/base_ressource.py", "start_line_number": 163, "stop_line_number": 177, "variables": [ "rev_coll" ] } }, "json_type": "number", "label": "Ressources non individualisables prises en compte pour les prestations familiales", "name": "prestations_familiales_base_ressources_communes", "reference": { "0001-01-01": [ { "title": "Article D521-4 du Code de la sécurité sociale" }, { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI000030678081&cidTexte=LEGITEXT000006073189&categorieLien=id" } ] }, "referring_variables": [ "cf_base_ressources", "prestations_familiales_base_ressources" ], "start_line_number": 153, "stop_line_number": 177, "unit": "currency", "value_type": "float" }, "prestations_familiales_base_ressources_individu": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/prestations_familiales/base_ressource.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/base_ressource.py", "start_line_number": 68, "stop_line_number": 78, "variables": [ "hsup", "rpns_exon", "rpns_imposables", "rpns_pvce", "traitements_salaires_pensions_rentes" ] } }, "is_period_size_independent": true, "json_type": "number", "label": "Base ressource individuelle des prestations familiales", "name": "prestations_familiales_base_ressources_individu", "referring_variables": [ "al_nb_personnes_a_charge", "cf_base_ressources_individu", "prestations_familiales_base_ressources" ], "start_line_number": 61, "stop_line_number": 78, "unit": "currency", "value_type": "float" }, "prestations_familiales_enfant_a_charge": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prestations/prestations_familiales/base_ressource.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/base_ressource.py", "parameters": [ "prestations_sociales.prestations_familiales.def_pac.enfants.age_intermediaire", "prestations_sociales.prestations_familiales.def_pac.enfants.age_limite", "prestations_sociales.prestations_familiales.def_pac.enfants.age_minimal" ], "start_line_number": 38, "stop_line_number": 59, "variables": [ "age", "autonomie_financiere", "est_enfant_dans_famille", "rempli_obligation_scolaire" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Enfant considéré à charge au sens des prestations familiales", "name": "prestations_familiales_enfant_a_charge", "referring_variables": [ "aah_eligible", "af_age_aine", "af_coeff_garde_alternee", "af_majoration_enfant", "af_nbenf", "prestations_familiales_base_ressources", "prime_exceptionnelle_rentree_non_etudiant" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 31, "stop_line_number": 59, "unit": "currency", "value_type": "bool" }, "prestations_sociales": { "default_value": 0, "definition_period": "year", "description": { "2021-09-07": [ { "href": "https://www.insee.fr/fr/metadonnees/definition/c1562", "note": "Les prestations sociales (ou transferts sociaux) sont des transferts versés (en espèces ou en nature) à des individus ou à des familles afin de réduire la charge financière que représente la protection contre divers risques (vieillesse et survie, santé, maternité-famille, perte d'emploi, difficultés de logement) et pauvreté et exclusion sociale)", "title": "Insee.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "documentation": "\nPrestations sociales\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 668, "stop_line_number": 681, "variables": [ "aide_logement", "covid_aide_exceptionnelle_famille_montant", "covid_aide_exceptionnelle_tpe_montant", "minima_sociaux", "prestations_familiales", "reduction_loyer_solidarite" ] } }, "json_type": "number", "label": "Prestations sociales", "last_value_still_valid_on": "2024-01-15", "name": "prestations_sociales", "reference": { "0001-01-01": [ { "href": "http://fr.wikipedia.org/wiki/Prestation_sociale" } ] }, "referring_variables": [ "revenu_disponible" ], "short_label": "Prestations sociales", "start_line_number": 661, "stop_line_number": 681, "unit": "currency", "value_type": "float" }, "pret_formation_permis_eligibilite": { "default_value": false, "definition_period": "month", "documentation": "\nLe prêt « permis à un euro par jour » est exclusivement destiné au financement\nd’une formation initiale ou, dans le cas d’un échec à l’épreuve pratique\nde l’examen du permis de conduire, d’une formation complémentaire.\nConditions non modélisées :\nIl ne peut être attribué qu’une seule fois à un même bénéficiaire et pour une même catégorie de permis.\nCes formations doivent viser l’obtention du permis de conduire soit de la catégorie A1,\nsoit de la catégorie A2, soit de la catégorie B.\n", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prestations/transport.py", "formulas": { "2005-09-30": { "file_path": "openfisca_france/model/prestations/transport.py", "parameters": [ "prestations_sociales.transport.permis_de_conduire.pret_formation_permis.age.maximum", "prestations_sociales.transport.permis_de_conduire.pret_formation_permis.age.minimum" ], "start_line_number": 24, "stop_line_number": 28, "variables": [ "age" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Éligibilité au prêt de formation au permis de conduire à 1 euro par jour", "last_value_still_valid_on": "2005-09-30", "name": "pret_formation_permis_eligibilite", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/loda/id/LEGITEXT000006052491/" }, { "href": "https://www.securite-routiere.gouv.fr/passer-son-permis-de-conduire/financement-du-permis-de-conduire/permis-1-eu-par-jour" } ] }, "start_line_number": 5, "stop_line_number": 28, "value_type": "bool" }, "prevoyance_complementaire_employeur": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "start_line_number": 999, "stop_line_number": 1009, "variables": [ "prevoyance_employeur", "prevoyance_obligatoire_cadre" ] } }, "json_type": "number", "label": "Contributions de prévoyance complémentaire", "name": "prevoyance_complementaire_employeur", "referring_variables": [ "assiette_csg_non_abattue", "cotisations_employeur_main_d_oeuvre", "forfait_social", "taxe_salaires" ], "set_input": "set_input_divide_by_period", "start_line_number": 988, "stop_line_number": 1009, "unit": "currency", "value_type": "float" }, "prevoyance_employeur": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "json_type": "number", "label": "Contributions de prévoyance prises en charge par l'employeur", "name": "prevoyance_employeur", "referring_variables": [ "prevoyance_complementaire_employeur" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 917, "stop_line_number": 923, "value_type": "float" }, "prevoyance_obligatoire_cadre": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "parameters": [ "prelevements_sociaux.autres_taxes_participations_assises_salaires.prevoyance.prevoyance_obligatoire" ], "start_line_number": 971, "stop_line_number": 986, "variables": [ "assiette_cotisations_sociales", "categorie_salarie", "plafond_securite_sociale", "prevoyance_obligatoire_cadre_taux_employeur" ] } }, "json_type": "number", "label": "Cotisation employeur obligatoire au dispositif de prévoyance pour les cadres et assimilés-cadres", "last_value_still_valid_on": "2024-01-15", "name": "prevoyance_obligatoire_cadre", "referring_variables": [ "assiette_csg_non_abattue", "cotisations_employeur_autres", "cotisations_employeur_main_d_oeuvre", "forfait_social", "prevoyance_complementaire_employeur", "taxe_salaires" ], "set_input": "set_input_divide_by_period", "short_label": "Prévoyance des cadres obligatoire", "start_line_number": 960, "stop_line_number": 986, "unit": "currency", "value_type": "float" }, "prevoyance_obligatoire_cadre_taux_employeur": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "json_type": "number", "label": "Taux de cotisation employeur pour la prévoyance obligatoire des cadres", "name": "prevoyance_obligatoire_cadre_taux_employeur", "referring_variables": [ "prevoyance_obligatoire_cadre" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 576, "stop_line_number": 582, "value_type": "float" }, "prime_apprentissage": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/apprentissage.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/apprentissage.py", "start_line_number": 214, "stop_line_number": 217, "variables": [ "apprenti" ] } }, "json_type": "number", "label": "Prime d'apprentissage pour les entreprise employant un apprenti", "name": "prime_apprentissage", "reference": { "0001-01-01": [ { "href": "http://www.apce.com/pid927/contrat-d-apprentissage.html?espace=1&tp=1&pagination=2" } ] }, "start_line_number": 191, "stop_line_number": 217, "value_type": "float" }, "prime_exceptionnelle_pouvoir_achat": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "json_type": "number", "label": "Prime exceptionnelle de pouvoir d'achat (prime Macron)", "name": "prime_exceptionnelle_pouvoir_achat", "referring_variables": [ "prime_exceptionnelle_pouvoir_achat_exoneree", "prime_exceptionnelle_pouvoir_achat_non_exoneree", "prime_partage_valeur_exoneree_exceptionnelle" ], "set_input": "set_input_divide_by_period", "short_label": "PEPA", "start_line_number": 777, "stop_line_number": 783, "value_type": "float" }, "prime_exceptionnelle_pouvoir_achat_exoneree": { "default_value": 0, "definition_period": "year", "description": { "2023-01-28": [ { "href": "https://documentation.leximpact.dev/leximpact_prepare_data/memos/memo_pepa.html", "note": "La prime exceptionnelle de partage de la valeur est une prime facultative et utilisable jusqu'au 31 décembre 2023. Son versement est décidé par l'employeur ou par un accord d'entreprise et concerne uniquement les salariés gagnant moins de trois fois le montant annuel du smic. Cette prime est exonérée de cotisations sociales, d'impôt sur le revenu et de CSG/CRDS dans la limite d'un certain plafond.", "title": "Mémo LexImpact" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "2019-01-01": { "documentation": "\nVoici l'explication du dispositif :\nhttps://boss.gouv.fr/portail/accueil/mesures-exceptionnelles/instruction-du-19-aout-2021.html\nPrime exceptionnelle de pouvoir d'achat (prime Macron), voici comment j'ai écrit mon calcul :\nsi salaire < 3 Smic alors\n si prime pepa < 1000 alors\n exoneration = min (prime pepa, 1000)\n sinon (cas prime pepa >= 1000)\n si accord interessement ou effectif salarié < 50\n alors exoneration= min (prime pepa,2000)\n sinon\n exoneration = min (prime pepa, 1000)\nsinon\n Pas d'exonération\n", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "parameters": [ "marche_travail.primes_exceptionnelles.prime_pepa.plafond_effectif_entreprise", "marche_travail.primes_exceptionnelles.prime_pepa.plafond_exoneration", "marche_travail.primes_exceptionnelles.prime_pepa.plafond_exoneration_avec_accord_interessement", "marche_travail.primes_exceptionnelles.prime_pepa.plafond_salaire", "marche_travail.salaire_minimum.smic.smic_b_mensuel" ], "start_line_number": 803, "stop_line_number": 856, "variables": [ "accord_interessement", "effectif_entreprise", "prime_exceptionnelle_pouvoir_achat", "quotite_de_travail", "salaire_de_base" ] }, "2022-04-01": null }, "json_type": "number", "label": "Prime exceptionnelle de pouvoir d'achat (prime Macron), partie exonérée", "last_value_still_valid_on": "2022-04-01", "name": "prime_exceptionnelle_pouvoir_achat_exoneree", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/jorf/article_jo/JORFARTI000046186741", "title": "Article 1 de la loi n° 2022-1158 du 16 août 2022 portant mesures d'urgence pour la protection du pouvoir d'achat" } ] }, "referring_variables": [ "prime_exceptionnelle_pouvoir_achat_non_exoneree", "salaire_net", "salaire_super_brut" ], "set_input": "set_input_divide_by_period", "short_label": "PEPA exonérée", "start_line_number": 793, "stop_line_number": 856, "value_type": "float" }, "prime_exceptionnelle_pouvoir_achat_non_exoneree": { "default_value": 0, "definition_period": "year", "description": { "2023-01-28": [ { "href": "https://documentation.leximpact.dev/leximpact_prepare_data/memos/memo_pepa.html", "note": "La prime exceptionnelle de partage de la valeur est une prime facultative et utilisable jusqu'au 31 décembre 2023. Son versement est décidé par l'employeur ou par un accord d'entreprise et concerne uniquement les salariés gagnant moins de trois fois le montant annuel du smic. Cette prime est exonérée de cotisations sociales, d'impôt sur le revenu et de CSG/CRDS dans la limite d'un certain plafond. L'excédent de prime (partie ici calculée) n'est donc pas exonéré.", "title": "Mémo LexImpact" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "2019-01-01": { "file_path": "openfisca_france/model/revenus/activite/salarie.py", "start_line_number": 866, "stop_line_number": 871, "variables": [ "prime_exceptionnelle_pouvoir_achat", "prime_exceptionnelle_pouvoir_achat_exoneree" ] }, "2022-04-01": null }, "json_type": "number", "label": "Prime exceptionnelle de pouvoir d'achat (prime Macron), partie non exonérée", "last_value_still_valid_on": "2022-04-01", "name": "prime_exceptionnelle_pouvoir_achat_non_exoneree", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/jorf/article_jo/JORFARTI000046186741", "title": "Article 1 de la loi n° 2022-1158 du 16 août 2022 portant mesures d'urgence pour la protection du pouvoir d'achat" } ] }, "referring_variables": [ "primes_salaires_non_exonerees" ], "set_input": "set_input_divide_by_period", "short_label": "PEPA non exonérée", "start_line_number": 858, "stop_line_number": 871, "value_type": "float" }, "prime_exceptionnelle_rentree_etudiant": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/aides_exceptionnelles/prime_exceptionnelle_rentree.py", "formulas": { "2022-01-01": { "documentation": "\nHypothèse 1 : Si l'étudiant a le rôle enfant dans son entité famille, ses enfants ne sont pas identifiés. La majoration pour enfant\n n'entre donc pas en compte dans le calcul.\nHypothèse 2 : Si un jeune est boursier et vit chez ses parents, il touche la PER étudiant, même si ses parents touchent aussi la PER.\n Il n'a pas été trouvé de réponse claire à ce cas de figure dans la loi. D'où le fait de faire une hypothèse ici.\n", "file_path": "openfisca_france/model/prestations/aides_exceptionnelles/prime_exceptionnelle_rentree.py", "parameters": [ "prestations_sociales.solidarite_insertion.autre_solidarite.prime_exceptionnelle_rentree.per_etudiant", "prestations_sociales.solidarite_insertion.autre_solidarite.prime_exceptionnelle_rentree.per_etudiant_enfant" ], "start_line_number": 119, "stop_line_number": 143, "variables": [ "eligibilite_per_etudiant" ] }, "2023-01-01": null }, "json_type": "number", "label": "Prime exceptionnelle de rentrée pour les étudiants boursiers", "last_value_still_valid_on": "2023-01-01", "name": "prime_exceptionnelle_rentree_etudiant", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000046289843" } ] }, "start_line_number": 111, "stop_line_number": 143, "value_type": "float" }, "prime_exceptionnelle_rentree_non_etudiant": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/aides_exceptionnelles/prime_exceptionnelle_rentree.py", "formulas": { "2022-01-01": { "documentation": "\nHypothèse : Vu qu'on suppose qu'un jeune boursier vivant chez ses parents peut aussi toucher la PER étudiant, même si ses parents\n touchent la PER aussi (voir la docstring de la variable prime_exceptionnelle_rentree_etudiant), on retire ces enfants-là\n des enfants à charge.\n", "file_path": "openfisca_france/model/prestations/aides_exceptionnelles/prime_exceptionnelle_rentree.py", "parameters": [ "prestations_sociales.solidarite_insertion.autre_solidarite.prime_exceptionnelle_rentree.per", "prestations_sociales.solidarite_insertion.autre_solidarite.prime_exceptionnelle_rentree.per_enfant", "prestations_sociales.solidarite_insertion.autre_solidarite.prime_exceptionnelle_rentree.per_ppa", "prestations_sociales.solidarite_insertion.autre_solidarite.prime_exceptionnelle_rentree.per_ppa_enfant" ], "start_line_number": 85, "stop_line_number": 109, "variables": [ "eligibilite_per", "eligibilite_per_etudiant", "eligibilite_per_ppa", "prestations_familiales_enfant_a_charge" ] }, "2023-01-01": null }, "json_type": "number", "label": "Prime exceptionnelle de rentrée", "last_value_still_valid_on": "2023-01-01", "name": "prime_exceptionnelle_rentree_non_etudiant", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000046289935" } ] }, "start_line_number": 77, "stop_line_number": 109, "value_type": "float" }, "prime_forfaitaire_mensuelle_reprise_activite": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/autres.py", "json_type": "number", "label": "Prime forfaitaire mensuelle pour la reprise d'activité", "name": "prime_forfaitaire_mensuelle_reprise_activite", "referring_variables": [ "asi_aspa_base_ressources_individu", "covid_aide_exceptionnelle_famille_montant", "css_cmu_base_ressources_individu", "eligibilite_per", "ppa_ressources_hors_activite_individu", "rsa_base_ressources_individu", "visale_base_ressources_individuelle" ], "set_input": "set_input_divide_by_period", "start_line_number": 53, "stop_line_number": 59, "value_type": "float" }, "prime_partage_valeur": { "default_value": 0, "definition_period": "year", "documentation": "\nLa PPV exonérée représente l'éxonération de la prime des cotisations salariales,\npatronales et l'impôt sur le revenu. La PPV prévoit l'absence de substitution et\ndonc le caractère « fantôme » de la prime au regard des ressources des\nadministrations publiques et singulièrement de la sécurité sociale.\n\nla condition de rémunération est valable jusqu'au 31 décembre 2023.\nAlors, lorsque la rémunération est inférieure à 3 Smic, la PPV est **aussi**\nexonérée d'impôt sur le revenu, ainsi que des contributions prévues\nà l'article L. 136-1 du code de la sécurité sociale\n[CSG activité = https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033712581]\net à l'article 14 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement\nde la dette sociale (⑯).\n[CRDS = https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000038834962/]\nNéanmoins, elle est incluse dans le revenu fiscal de référence (⑰).\n=> Sous 3 Smic les 12 derniers mois, on est en plus exonéré d'IR, CSG et CRDS.\n\nPour tout niveau de revenu :\nLa PPV est exonérée, dans la limite de 3 000 euros :\n* de toutes les cotisations sociales d'origine légale ou conventionnelle à la charge du salarié et de l'employeur,\nainsi que des participations, taxes et contributions prévues :\n* à l'article 235 bis du code général des impôts\n[PEEC applicable au-dessus de 50 salariés = https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038586341/]\n* et à l'article L. 6131-1 du code du travail,\n[\n contribution unique à la formation professionnelle (CFP ?),\n la contribution supplémentaire,\n contribution dédiée au financement du compte personnel de formation\n = article L. 6131-1 du code du travail\n ]\ndans leur rédaction en vigueur à la date de son versement.\n\nPour plus de documentation, un [article du BOSS est dédié à la PPV = https://boss.gouv.fr/portail/accueil/mesures-exceptionnelles/protection-pouvoir-dachat.html]\n", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "json_type": "number", "label": "Prime pérenne de partage de la valeur (prime Macron)", "name": "prime_partage_valeur", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000046188457/2022-08-18" }, { "href": "https://boss.gouv.fr/portail/accueil/mesures-exceptionnelles/protection-pouvoir-dachat.html" } ] }, "referring_variables": [ "forfait_social", "prime_partage_valeur_exoneree", "prime_partage_valeur_non_exoneree" ], "set_input": "set_input_divide_by_period", "short_label": "PPV", "start_line_number": 592, "stop_line_number": 636, "unit": "currency", "value_type": "float" }, "prime_partage_valeur_exceptionnelle": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "2024-01-01": null }, "json_type": "number", "label": "Prime exceptionnelle de partage de la valeur (PPV)", "last_value_still_valid_on": "2024-01-01", "name": "prime_partage_valeur_exceptionnelle", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000046188457/2022-08-18" } ] }, "referring_variables": [ "prime_partage_valeur_exoneree_exceptionnelle", "prime_partage_valeur_non_exoneree_exceptionnelle" ], "set_input": "set_input_divide_by_period", "start_line_number": 638, "stop_line_number": 646, "value_type": "float" }, "prime_partage_valeur_exoneree": { "default_value": 0, "definition_period": "year", "description": { "2023-01-28": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F35235", "note": "La prime de partage de la valeur est une prime facultative dont le versement est décidé par l'employeur ou par un accord d'entreprise.", "title": "Service-Public.fr" }, { "href": "https://documentation.leximpact.dev/leximpact_prepare_data/memos/memo_pepa.html", "note": "Cette prime est exonérée de cotisations salariales, patronales mais reste soumise à l'impôt sur le revenu, la CSG, la CRDS et le forfait social. La part de la prime qui bénéficie des exonérations est limitée par un plafond.", "title": "Mémo LexImpact" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "2022-07-01": { "documentation": "\nIl y a deux plafond suivant que l'employeur ait ou non :\n# * un dispositif d'intéressement,\n# * TODO : par un organisme d'intérêt général\n# * TODO : ou, s'agissant des primes versées aux travailleurs handicapés,\n# par un établissement ou service d'aide par le travail\n", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "parameters": [ "marche_travail.primes_exceptionnelles.prime_partage_valeur.plafond_exoneration", "marche_travail.primes_exceptionnelles.prime_partage_valeur.plafond_exoneration_avec_accord_interessement" ], "start_line_number": 740, "stop_line_number": 759, "variables": [ "accord_interessement", "prime_partage_valeur" ] } }, "json_type": "number", "label": "Prime pérenne de partage de la valeur (prime Macron), partie exonérée", "last_value_still_valid_on": "2022-07-01", "name": "prime_partage_valeur_exoneree", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/jorf/article_jo/JORFARTI000046186741", "title": "Article 1 de la loi n° 2022-1158 du 16 août 2022 portant mesures d'urgence pour la protection du pouvoir d'achat" } ] }, "referring_variables": [ "assiette_csg_abattue", "prime_partage_valeur_non_exoneree", "primes", "salaire_imposable", "salaire_super_brut" ], "set_input": "set_input_divide_by_period", "short_label": "PPV exonérée", "start_line_number": 732, "stop_line_number": 759, "unit": "currency", "value_type": "float" }, "prime_partage_valeur_exoneree_exceptionnelle": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "2022-07-01": { "documentation": "\nLa prime exceptionnelle de partage de la valeur (PPV),\nest réservée aux salariés qui ont un salaire de base inférieur à 3 x Smic.\nElle ne peut plus être versée après le 31 décembre 2023.\n", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "parameters": [ "marche_travail.primes_exceptionnelles.prime_partage_valeur.plafond_exoneration", "marche_travail.primes_exceptionnelles.prime_partage_valeur.plafond_exoneration_avec_accord_interessement" ], "start_line_number": 658, "stop_line_number": 681, "variables": [ "accord_interessement", "ppv_eligibilite_exceptionnelle", "prime_exceptionnelle_pouvoir_achat", "prime_partage_valeur_exceptionnelle" ] }, "2024-01-01": null }, "json_type": "number", "label": "Prime exceptionnelle de partage de la valeur (PPV), partie exonérée", "last_value_still_valid_on": "2024-01-01", "name": "prime_partage_valeur_exoneree_exceptionnelle", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000046188457/2022-08-18" } ] }, "referring_variables": [ "prime_partage_valeur_non_exoneree_exceptionnelle", "rfr", "salaire_net", "salaire_super_brut" ], "set_input": "set_input_divide_by_period", "start_line_number": 648, "stop_line_number": 681, "unit": "currency", "value_type": "float" }, "prime_partage_valeur_non_exoneree": { "default_value": 0, "definition_period": "year", "description": { "2023-01-28": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F35235", "note": "La prime de partage de la valeur est une prime facultative dont le versement est décidé par l'employeur ou par un accord d'entreprise.", "title": "Service-Public.fr" }, { "href": "https://documentation.leximpact.dev/leximpact_prepare_data/memos/memo_pepa.html", "note": "Cette prime est exonérée de cotisations salariales, patronales mais reste soumise à l'impôt sur le revenu, la CSG, la CRDS et le forfait social. La part de la prime qui bénéficie des exonérations est limitée par un plafond. L'excédent de prime (partie ici calculée) n'est donc pas exonéré.", "title": "Mémo LexImpact" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "2022-07-01": { "file_path": "openfisca_france/model/revenus/activite/salarie.py", "start_line_number": 769, "stop_line_number": 775, "variables": [ "prime_partage_valeur", "prime_partage_valeur_exoneree" ] } }, "json_type": "number", "label": "Prime pérenne de partage de la valeur (prime Macron), partie non exonérée", "last_value_still_valid_on": "2022-07-01", "name": "prime_partage_valeur_non_exoneree", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/jorf/article_jo/JORFARTI000046186741", "title": "Article 1 de la loi n° 2022-1158 du 16 août 2022 portant mesures d'urgence pour la protection du pouvoir d'achat" } ] }, "referring_variables": [ "primes", "primes_salaires_non_exonerees" ], "set_input": "set_input_divide_by_period", "short_label": "PPV non exonérée", "start_line_number": 761, "stop_line_number": 775, "unit": "currency", "value_type": "float" }, "prime_partage_valeur_non_exoneree_exceptionnelle": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "2022-07-01": { "file_path": "openfisca_france/model/revenus/activite/salarie.py", "start_line_number": 691, "stop_line_number": 699, "variables": [ "ppv_eligibilite_exceptionnelle", "prime_partage_valeur_exceptionnelle", "prime_partage_valeur_exoneree_exceptionnelle" ] }, "2024-01-01": null }, "json_type": "number", "label": "Prime exceptionnelle de partage de la valeur (PPV), partie non exonérée", "last_value_still_valid_on": "2024-01-01", "name": "prime_partage_valeur_non_exoneree_exceptionnelle", "referring_variables": [ "primes_salaires_non_exonerees" ], "set_input": "set_input_divide_by_period", "start_line_number": 683, "stop_line_number": 699, "unit": "currency", "value_type": "float" }, "primes": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "2024-01-01": { "file_path": "openfisca_france/model/revenus/activite/salarie.py", "start_line_number": 1580, "stop_line_number": 1592, "variables": [ "prime_partage_valeur_exoneree", "prime_partage_valeur_non_exoneree", "primes_fonction_publique", "primes_salaires" ] } }, "json_type": "number", "label": "Primes", "last_value_still_valid_on": "2024-06-24", "name": "primes", "referring_variables": [ "remuneration_brute" ], "set_input": "set_input_divide_by_period", "short_label": "Primes", "start_line_number": 1573, "stop_line_number": 1592, "unit": "currency", "value_type": "float" }, "primes_fonction_publique": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F465", "note": "La rémunération d'un agent public comprend des primes et indemnités qui constituent le régime indemnitaire. Le régime indemnitaire de la fonction publique d'État, qui tient compte des fonctions, des sujétions, de l'expertise et de l'engagement professionnel (Rifseep), est le régime indemnitaire de référence. Il sert aussi de référence aux régimes indemnitaires de la plupart des cadres d'emplois territoriaux. Dans la fonction publique hospitalière, les primes et indemnités applicables sont fixées par décret.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/activite/salarie.py", "start_line_number": 1269, "stop_line_number": 1282, "variables": [ "categorie_salarie", "traitement_indiciaire_brut" ] } }, "input": true, "json_type": "number", "label": "Régime indemnitaire dans la fonction publique : Rifseep ou autres primes", "last_value_still_valid_on": "2024-01-15", "name": "primes_fonction_publique", "reference": { "0001-01-01": [ { "href": "http://vosdroits.service-public.fr/particuliers/F465.xhtml" } ] }, "referring_variables": [ "assiette_cotisations_sociales_prive", "assiette_csg_abattue", "contribution_exceptionnelle_solidarite", "primes", "rafp_employeur", "rafp_salarie", "salaire_imposable", "salaire_super_brut_hors_allegements" ], "set_input": "set_input_divide_by_period", "short_label": "Primes fonctionnaire", "start_line_number": 1261, "stop_line_number": 1282, "unit": "currency", "value_type": "float" }, "primes_salaires": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "input": true, "json_type": "number", "label": "Indemnités, primes et avantages en argent (brut)", "last_value_still_valid_on": "2024-01-15", "name": "primes_salaires", "referring_variables": [ "primes", "primes_salaires_non_exonerees" ], "set_input": "set_input_divide_by_period", "short_label": "Primes salariés du privé", "start_line_number": 584, "stop_line_number": 590, "unit": "currency", "value_type": "float" }, "primes_salaires_non_exonerees": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/activite/salarie.py", "start_line_number": 896, "stop_line_number": 899, "variables": [ "primes_salaires" ] }, "2019-01-01": { "file_path": "openfisca_france/model/revenus/activite/salarie.py", "start_line_number": 890, "stop_line_number": 895, "variables": [ "prime_exceptionnelle_pouvoir_achat_non_exoneree", "primes_salaires" ] }, "2022-07-01": { "file_path": "openfisca_france/model/revenus/activite/salarie.py", "start_line_number": 880, "stop_line_number": 889, "variables": [ "prime_partage_valeur_non_exoneree", "prime_partage_valeur_non_exoneree_exceptionnelle", "primes_salaires" ] } }, "json_type": "number", "label": "Indemnités, primes et avantages en argent non exonérés (brut)", "last_value_still_valid_on": "2024-01-15", "name": "primes_salaires_non_exonerees", "referring_variables": [ "assiette_cotisations_sociales_prive", "assiette_csg_abattue", 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La RLS dépend de la localisation du logement et du nombre de personnes logées.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/reduction_loyer_solidarite.py", "formulas": { "2018-01-01": { "file_path": "openfisca_france/model/prestations/reduction_loyer_solidarite.py", "parameters": [ "prestations_sociales.aides_logement.reduction_loyer_solidarite" ], "start_line_number": 106, "stop_line_number": 118, "variables": [ "aide_logement_base_ressources", "logement_conventionne", "reduction_loyer_solidarite_montant", "reduction_loyer_solidarite_plafond_ressources", "statut_occupation_logement" ] } }, "json_type": "number", "label": "Réduction du loyer de solidarité (RLS)", "last_value_still_valid_on": "2024-01-15", "name": "reduction_loyer_solidarite", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000036377598/2018-01-01", "title": "Article 126 de la loi n° 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"zone_apl" ] } }, "json_type": "number", "label": "Plafond de ressources pour le calcul de la réduction du loyer de solidarité", "name": "reduction_loyer_solidarite_plafond_ressources", "reference": { "0001-01-01": [ { "href": "https://www.anil.org/aj-reduction-loyer-solidarite-rls-apl/" }, { "href": "https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000036650010&dateTexte=&categorieLien=id" }, { "href": "https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000036650026&dateTexte=&categorieLien=id" } ] }, "referring_variables": [ "reduction_loyer_solidarite" ], "start_line_number": 4, "stop_line_number": 56, "value_type": "float" }, "reduction_ss_condition_revenus": { "default_value": 0, "definition_period": "year", "documentation": "\nLa \"réfaction foyers modestes\" est abrogée par la Loi de Finances 2020.\n", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "2016-01-01": { "documentation": "\nRéduction d'impôt sous condition de revenus\nCette réduction instaurée en 2016 vise à adoucir un effet de seuil d'assujettissement\nà l'impôt pour les foyers fiscaux les plus modestes, elle est plus à considérer comme une\n\"décote bis\" qu'une réduction fiscale à proprement parler.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_impot_revenu.plaf_qf.reduction_ss_condition_revenus.majoration_plafond_par_demi_parts_supp", "impot_revenu.calcul_impot_revenu.plaf_qf.reduction_ss_condition_revenus.plafond_rfr_celib", "impot_revenu.calcul_impot_revenu.plaf_qf.reduction_ss_condition_revenus.plafond_rfr_couple", "impot_revenu.calcul_impot_revenu.plaf_qf.reduction_ss_condition_revenus.taux" ], "start_line_number": 1665, "stop_line_number": 1691, "variables": [ "decote", "ir_plaf_qf", "nb_adult", "nbptr", "rfr" ] }, "2020-01-01": null }, "json_type": "number", "label": "Réduction d'impôt sous condition de revenus, s'imputant avant toutes autres réductions", "last_value_still_valid_on": "2020-01-01", "name": "reduction_ss_condition_revenus", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI000037985566&cidTexte=LEGITEXT000006069577" } ] }, "referring_variables": [ "ip_net" ], "start_line_number": 1654, "stop_line_number": 1691, "value_type": "float" }, "reductions": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py", "formulas": { "0001-01-01": { "documentation": "\nRenvoie la somme des réductions d'impôt\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py", "parameters": [ "impot_revenu.calcul_reductions_impots" ], "start_line_number": 161, "stop_line_number": 199, "variables": [ "accueil_dans_etablissement_personnes_agees", "accult", "assvie", "cappme", "cappme_esus_sfs", "codev", "creaen", "defense_forets_contre_incendies", "dfppce", "doment", "domlog", "domsoc", "duflot_pinel_denormandie_metropole", "duflot_pinel_denormandie_om", "frais_de_comptabilite", "gardenf", "intemp", "interets_emprunt_reprise_societe", "interets_paiements_differes_agriculteurs", "interets_prets_consommation", "invlst", "invrev", "ip_net", "location_meublee", "mecena", "mohist", "prestations_compensatoires", "protection_patrimoine_naturel", "reduction_cotisations_syndicales", "reduction_enfants_scolarises", "reduction_impot_exceptionnelle", "rehab", "rente_survie", "restauration_patrimoine_bati", "ri_investissement_forestier", "ri_saldom", "scelli", "sofica", "sofipe", "souscriptions_parts_fcpi_fip" ] }, "2013-01-01": { "documentation": "\nRenvoie la somme des réductions d'impôt en prenant en compte les plafonds applicables.\n\nIl y a 5 catégories de réductions :\n - réductions générales soumises au plafond de 10K\n - réductions inv. outre-mer/SOFICA avec majoration de 8K\n - réductions ESUS/SFS avec majoration de 3K (2021)\n - réductions sans plafond\n - réductions d'outremer de la brochure 2042 IOM plafonnées avec des règles spécifiques supplémentaires\n\nUn tel plafond, avec un seuil différent, existe depuis 2008, mais n'est pour l'instant pas codé ici.\nLa version codée là-dessous est celle de 2013 qui est encore valable pour l'imposition des revenus\nde 2021. Il faut insister sur le point que la version codée en bas est aussi une approximation,\nparce que pour l'imposition des revenus de l'année N, ce sont les plafonds de N, N-1, N-2, etc.\nqui s'appliquent selon l'année de l'initialisation de la réduction ou du crédit d'impôt, mais ici\non prend juste le plafond de l'année N pour toutes les RI/CI.\n\nBeaucoup des dispositifs figurant parmi les réductions et crédits plafonnées\nsont dénombrés dans la loi et les brochures pratiques de l'IR, mais pas tous.\nUne règle qui peut être appliquée dans le doute, c'est que chaque dispositif est\nsoumis au plafond sauf si exclu par la loi, et que souvent les dispositifs exclus\nsont ceux qui n'ont pas de contrepartie (par ex. un don ou un mécénat).\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py", "parameters": [ "impot_revenu.calcul_reductions_impots" ], "start_line_number": 124, "stop_line_number": 160, "variables": [ "ip_net", 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Il intègre les sommes versées dans le cadre de l'épargne salariale (participation et intéressement) ». 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Le versement, effectué pendant toute la durée de la vie du bénéficiaire de la rente, s'interrompt à son décès ». La rente viagière à titre onéreux n'est pas traité fiscalement de la même façon que les rentes viagières versées à titre gratuit ou versées à la sortie d'un produit d'épargne retraite.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 525, "stop_line_number": 533, "variables": [ "f1aw", "f1bw", "f1cw", "f1dw" ] } }, "input": true, "json_type": "number", "label": "Rentes viagères versées jusqu'à la mort du bénéficiaire en contrepartie de la cessation d'un bien immobilier ou d'un capital.", "last_value_still_valid_on": "2024-06-24", "name": "rente_viagere_titre_onereux", "reference": { "0001-01-01": [ { "title": "http://fr.wikipedia.org/wiki/Rente_viagère" } ] }, "referring_variables": [ "asi_aspa_base_ressources_individu", "pensions_nettes", "pensions_rentes_complementaires", "ppa_ressources_hors_activite_individu", "rsa_base_ressources_individu", "visale_base_ressources" ], "set_input": "set_input_divide_by_period", "short_label": "Rentes viagères à titre onéreux", "start_line_number": 512, "stop_line_number": 533, "unit": "currency", "value_type": "float" }, "rente_viagere_titre_onereux_net": { "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": { "documentation": "\nSelon la législation, le taux d'abattement appliqué dépend de l'âge du bénéficiaire lors du premier versement\nde la rente. 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"f2ch", "f2dc", "f2fu", "f2go", "f2tr", "f2ts", "f2tt_2016", "f2tu_2016", "jeune_veuf", "maries_ou_pacses", "veuf" ] }, "2017-01-01": { "documentation": "\nRevenus des valeurs et capitaux mobiliers\nSeule différence avec la formule précédente :\n On enlève la case 2TU. En 2016, 2TT contient les intérêts avant pertes\n et 2TU les pertes déductibles des intérêts inscrits en 2TT (si le montant en 2TU est > à celui en 2TT,\n la perte excédentaire est reportable sur les cinq années suivantes). En 2017, 2TT contient les intérêts\n après déduction des pertes. 2TU, et aussi 2TV, contiennent des pertes excéndentaires à reporter.\n Sources :\n - Brochure pratique de l'IR 2018 sur revenus 2017 : https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2018/files/assets/common/downloads/Brochure%20IR%202018.pdf\n - Brochure pratique de l'IR 2017 sur revenus 2016 : https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2017/files/assets/common/downloads/publication.pdf\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues", "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" ], "start_line_number": 842, "stop_line_number": 879, "variables": [ "celibataire_ou_divorce", "deficit_rcm", "f2ca", "f2ch", "f2dc", "f2fu", "f2go", "f2tr", "f2ts", "f2tt", "jeune_veuf", "maries_ou_pacses", "veuf" ] }, "2018-01-01": { "documentation": "\nRevenus des valeurs et capitaux mobiliers\n\nNB : La mise en place du PFU supprime la taxation au barème de la plupart des revenus des valeurs et capitaux mobiliers.\nCes revenus sortent donc de la variable `revenu_categoriel_capital` et entrent dans la variable `revenus_capitaux_prelevement_forfaitaire_unique_ir`.\nEn revanche, si la case 2op est cochée, les revenus des valeurs et capitaux mobiliers sont taxés au barème et non au pfu.\nDans ce cas, ils ne sortent pas de la variable `revenu_categoriel_capital`.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues", "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" ], "start_line_number": 880, "stop_line_number": 929, "variables": [ "celibataire_ou_divorce", "deficit_rcm", "f2ca", "f2ch", "f2dc", "f2fu", "f2go", "f2op", "f2tr", "f2ts", "f2tt", "f2vv", "f2ww", "f2yy", "f2zz", "jeune_veuf", "maries_ou_pacses", "veuf" ] }, "2019-01-01": { "documentation": "\nRevenus des valeurs et capitaux mobiliers\n\nSeule différence avec la formule précédente :\n On ajoute la case 2TQ qui représente des revenus qui étaient comptés dans 2TR jusqu'en 2018.\n Source : Brochure pratique revenus 2019 page 123 et 340: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2020/accueil.htm\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues", "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" ], "start_line_number": 930, "stop_line_number": 979, "variables": [ "celibataire_ou_divorce", "deficit_rcm", "f2ca", "f2ch", "f2dc", "f2fu", "f2go", "f2op", "f2tq", "f2tr", "f2ts", "f2tt", "f2vv", "f2ww", "f2yy", "f2zz", "jeune_veuf", "maries_ou_pacses", "veuf" ] }, "2020-01-01": { "documentation": "\nRevenus des valeurs et capitaux mobiliers\n\nSeule différence avec la formule précédente :\n On ajoute la case 2TZ qui représente des revenus qui étaient comptés dans 1AI jusqu'en 2018 et n'étaient pas éligibles au pfu.\n Source : Brochure pratique revenus 2020 page 119, 132 et 364: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2021/accueil.htm\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues", "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" ], "start_line_number": 980, "stop_line_number": 1030, "variables": [ "celibataire_ou_divorce", "deficit_rcm", "f2ca", "f2ch", "f2dc", "f2fu", "f2go", "f2op", "f2tq", "f2tr", "f2ts", "f2tt", "f2tz", "f2vv", "f2ww", "f2yy", "f2zz", "jeune_veuf", "maries_ou_pacses", "veuf" ] } }, "json_type": "number", "label": "Revenu catégoriel - Capitaux", "last_value_still_valid_on": "2020-01-01", "name": "revenu_categoriel_capital", "reference": { "0001-01-01": [ { "href": "http://www.insee.fr/fr/methodes/default.asp?page=definitions/revenus-categoriesl.htm" } ] }, "referring_variables": [ "aide_logement_base_revenus_fiscaux", "rev_coll", "revenu_categoriel", "rvcm_plus_abat" ], "start_line_number": 682, "stop_line_number": 1030, "unit": "currency", "value_type": "float" }, "revenu_categoriel_foncier": { "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": { "documentation": "\nRevenus fonciers\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rpns.micro.microfoncier.plafond_recettes", "impot_revenu.calcul_revenus_imposables.rpns.micro.microfoncier.taux" ], "start_line_number": 1107, "stop_line_number": 1139, "variables": [ "f4ba", "f4bb", "f4bc", "f4bd", "f4be" ] } }, "json_type": "number", "label": "Revenu catégoriel - Foncier", "name": "revenu_categoriel_foncier", "reference": { "0001-01-01": [ { "href": "http://www.insee.fr/fr/methodes/default.asp?page=definitions/revenus-categoriesl.htm" } ] }, "referring_variables": [ "aide_logement_base_revenus_fiscaux", "assiette_csg_revenus_capital", "rev_coll", "revenu_categoriel", "revenus_et_produits_plafonnement_isf_ifi", "revenus_locatifs" ], "start_line_number": 1100, "stop_line_number": 1139, "unit": "currency", "value_type": "float" }, "revenu_categoriel_non_salarial": { "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": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rpns.cga_taux2" ], "start_line_number": 1148, "stop_line_number": 1167, "variables": [ "defacc", "defmeu", "defncn", "defrag", "nbnc_pvce", "rpns_imposables" ] }, "2016-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 1168, "stop_line_number": 1183, "variables": [ "defacc", "defmeu", "defncn", "defrag", "rpns_imposables" ] } }, "json_type": "number", "label": "Revenu catégoriel - Revenus personnels non salariés", "last_value_still_valid_on": "2016-01-01", "name": "revenu_categoriel_non_salarial", "reference": { "0001-01-01": [ { "href": "http://www.insee.fr/fr/methodes/default.asp?page=definitions/revenus-categoriesl.htm" } ] }, "referring_variables": [ "revenu_categoriel" ], "start_line_number": 1141, "stop_line_number": 1183, "unit": "currency", "value_type": "float" }, "revenu_categoriel_plus_values": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "2013-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 592, "stop_line_number": 599, "variables": [ "f3sb", "f3vg", "f3vl", "f3wb" ] }, "2014-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 600, "stop_line_number": 606, "variables": [ "f3sb", "f3vg", "f3wb" ] }, "2017-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 607, "stop_line_number": 614, "variables": [ "f3sb", "f3ua", "f3vg", "f3wb" ] }, "2018-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 615, "stop_line_number": 629, "variables": [ "f2op", "f3sb", "f3sg", "f3sl", "f3tj", "f3ua", "f3va", "f3vg", "f3wb" ] }, "2019-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 630, "stop_line_number": 646, "variables": [ "f2op", "f3sb", "f3sg", "f3sl", "f3tj", "f3tk", "f3ua", "f3va", "f3vg", "f3vt", "f3wb" ] } }, "json_type": "number", "label": "Revenu catégoriel - Plus-values (plus-values imposées au barème, les autres entrent dans la variable plus_values_prelevement_forfaitaire_unique_ir si elles sont éligibles au pfu et dans taxation_plus_values_hors_bareme sinon)", "last_value_still_valid_on": "2019-01-01", "name": "revenu_categoriel_plus_values", "referring_variables": [ "aide_logement_base_revenus_fiscaux", "revenu_categoriel" ], "start_line_number": 586, "stop_line_number": 646, "unit": "currency", "value_type": "float" }, "revenu_categoriel_tspr": { "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": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 655, "stop_line_number": 662, "variables": [ "indu_plaf_abat_pen", "traitements_salaires_pensions_rentes" ] } }, "json_type": "number", "label": "Revenu catégoriel - Traitements, salaires, pensions et rentes", "name": "revenu_categoriel_tspr", "reference": { "0001-01-01": [ { "href": "http://www.insee.fr/fr/methodes/default.asp?page=definitions/revenus-categoriesl.htm" } ] }, "referring_variables": [ "revenu_categoriel" ], "start_line_number": 648, "stop_line_number": 662, "unit": "currency", "value_type": "float" }, "revenu_disponible": { "default_value": 0, "definition_period": "year", "description": { "2022-03-09": [ { "href": "https://www.insee.fr/fr/metadonnees/definition/c1458", "note": "Selon l'Insee, « le revenu disponible est le revenu à la disposition du ménage pour consommer et épargner. Il comprend les revenus d'activité nets des cotisations sociales, les indemnités de chômage, les retraites et pensions, les revenus du patrimoine (fonciers et financiers) et les autres prestations sociales perçues, nets des impôts directs. »", "title": "Définition Insee.fr" } ] }, "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/mesures.py", "start_line_number": 53, "stop_line_number": 79, "variables": [ "impots_directs", "pensions_nettes", "ppe", "prestations_sociales", "revenus_nets_du_capital", "revenus_nets_du_travail" ] }, "2024-01-01": { "file_path": "openfisca_france/model/mesures.py", "start_line_number": 80, "stop_line_number": 91, "variables": [ "prestations_sociales", "revenus_nets_apres_impot_menage" ] } }, "json_type": "number", "label": "Revenu disponible du ménage", "last_value_still_valid_on": "2024-01-15", "name": "revenu_disponible", "reference": { "0001-01-01": [ { "href": "http://fr.wikipedia.org/wiki/Revenu_disponible" } ] }, "referring_variables": [ "niveau_de_vie" ], "short_label": "Revenu disponible", "start_line_number": 46, "stop_line_number": 91, "unit": "currency", "value_type": "float" }, "revenu_non_salarie": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rpns.cga_taux2" ], "start_line_number": 3462, "stop_line_number": 3475, "variables": [ "arag_defi", "atimp", "f5sq", "frag_fore", "nrag_defi", "ntimp", "rpns_revenus_forfait_agricole" ] }, "2016-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rpns.cga_taux2" ], "start_line_number": 3476, "stop_line_number": 3488, "variables": [ "arag_defi", "atimp", "coupe_bois", "nrag_defi", "ntimp", "rpns_revenus_microBA_agricole" ] }, "2023-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 3489, "stop_line_number": 3497, "variables": [ "arag_defi", "atimp", "coupe_bois", "rpns_revenus_microBA_agricole" ] } }, "json_type": "number", "label": "Revenus des professions non salariées individuels", "last_value_still_valid_on": "2023-01-01", "name": "revenu_non_salarie", "referring_variables": [ "rpns_imposables" ], "start_line_number": 3456, "stop_line_number": 3497, "unit": "currency", "value_type": "float" }, "revenus_bruts": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/mesures.py", "formulas": { "2024-01-01": { "file_path": "openfisca_france/model/mesures.py", "start_line_number": 140, "stop_line_number": 163, "variables": [ "chomage_brut", "microentreprise", "pensions_rentes_complementaires", "remuneration_brute", "retraite_brute", "revenus_du_capital_avant_prelevements", "rpns_imposables" ] } }, "json_type": "number", "label": "Revenus bruts", "last_value_still_valid_on": "2024-01-01", "name": "revenus_bruts", "referring_variables": [ "revenus_nets_menage" ], "start_line_number": 134, "stop_line_number": 163, "unit": "currency", "value_type": "float" }, "revenus_capital": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "start_line_number": 643, "stop_line_number": 651, "variables": [ "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir", "revenus_capitaux_prelevement_liberatoire" ] } }, "json_type": "number", "label": "Revenus du capital", "name": "revenus_capital", "referring_variables": [ "ass_base_ressources_individu", "ppa_ressources_hors_activite_individu", "rsa_base_ressources_patrimoine_individu" ], "set_input": "set_input_divide_by_period", "start_line_number": 636, "stop_line_number": 651, "value_type": "float" }, "revenus_capitaux_mobiliers_plus_values_bruts_menage": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "documentation": "\nRevenus bruts des capitaux mobiliers et plus-values du ménage :\navant tout abattement et prélèvement social\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 556, "stop_line_number": 585, "variables": [ "assurance_vie_ps_exoneree_irpp_pl", "interets_pel_cel_non_soumis_IR", "plus_values_base_large", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir", "revenus_capitaux_prelevement_liberatoire" ] } }, "json_type": "number", "label": "Revenus bruts des capitaux mobiliers et plus-values du ménage", "name": "revenus_capitaux_mobiliers_plus_values_bruts_menage", "referring_variables": [ "revenus_super_bruts_menage" ], "start_line_number": 550, "stop_line_number": 585, "unit": "currency", "value_type": "float" }, "revenus_capitaux_prelevement_bareme": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues" ], "start_line_number": 459, "stop_line_number": 471, "variables": [ "f2ch", "f2dc", "f2fu", "f2go", "f2gr", "f2tr", "f2ts" ] }, "2013-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues" ], "start_line_number": 472, "stop_line_number": 483, "variables": [ "f2ch", "f2dc", "f2fu", "f2go", "f2tr", "f2ts" ] }, "2016-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues" ], "start_line_number": 484, "stop_line_number": 496, "variables": [ "f2ch", "f2dc", "f2fu", "f2go", "f2tr", "f2ts", "f2tt_2016" ] }, "2017-01-01": { "documentation": "\nNote : à partir des revenus 2017, la case 2TT représente les intérêts des prêts participatifs nets des pertes à imputer,\ncontrairement à avant où il s'agissait des intérêts avant déduction des pertes. Donc, à partir de 2017, on a ici,\npar contrainte de la structure des cases de la déclaration des revenus, le montant net au lieu du montant brut.\n", "file_path": "openfisca_france/model/revenus/capital/financier.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues" ], "start_line_number": 497, "stop_line_number": 514, "variables": [ "f2ch", "f2dc", "f2fu", "f2go", "f2tr", "f2ts", "f2tt" ] }, "2018-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues" ], "start_line_number": 515, "stop_line_number": 537, "variables": [ "f2ch", "f2dc", "f2fu", "f2go", "f2op", "f2tr", "f2ts", "f2tt", "f2vv", "f2ww", "f2yy", "f2zz" ] }, "2019-01-01": { "documentation": "\nSeule différence avec la formule précédente :\n On ajoute la case 2TQ qui représente des revenus qui étaient comptés dans 2TR jusqu'en 2018.\n Source : Brochure pratique revenus 2019 page 123 et 340: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2020/accueil.htm\n", "file_path": "openfisca_france/model/revenus/capital/financier.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues" ], "start_line_number": 538, "stop_line_number": 567, "variables": [ "f2ch", "f2dc", "f2fu", "f2go", "f2op", "f2tq", "f2tr", "f2ts", "f2tt", "f2vv", "f2ww", "f2yy", "f2zz" ] }, "2020-01-01": { "documentation": "\nSeule différence avec la formule précédente :\n On ajoute la case 2TZ qui représente des revenus qui étaient comptés dans 1AI jusqu'en 2018 et n'étaient pas éligibles au pfu.\n Source : Brochure pratique revenus 2020 page 119, 132 et 364: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2021/accueil.htm\n", "file_path": "openfisca_france/model/revenus/capital/financier.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues" ], "start_line_number": 568, "stop_line_number": 598, "variables": [ "f2ch", "f2dc", "f2fu", "f2go", "f2op", "f2tq", "f2tr", "f2ts", "f2tt", "f2tz", "f2vv", "f2ww", "f2yy", "f2zz" ] } }, "json_type": "number", "label": "Revenus du capital imposés au barème (montants bruts)", "last_value_still_valid_on": "2020-01-01", "name": "revenus_capitaux_prelevement_bareme", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/3775-PGP" } ] }, "referring_variables": [ "assiette_csg_revenus_capital", "revenus_capital", "revenus_capitaux_mobiliers_plus_values_bruts_menage", "revenus_et_produits_plafonnement_isf_ifi" ], "set_input": "set_input_divide_by_period", "start_line_number": 451, "stop_line_number": 598, "unit": "currency", "value_type": "float" }, "revenus_capitaux_prelevement_forfaitaire_unique_ir": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "formulas": { "2018-01-01": { "documentation": "\nNote : cette variable est définie à l'échelle du mois pour être en cohérence avec les variables qu'elle remplace\n (à savoir revenus_capitaux_prelevement_bareme et revenus_capitaux_prelevement_liberatoire)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "start_line_number": 121, "stop_line_number": 139, "variables": [ "assurance_vie_pfu_ir", "f2dc", "f2fu", "f2go", "f2op", "f2tr", "f2ts", "f2tt" ] }, "2019-01-01": { "documentation": "\nNote : cette variable est définie à l'échelle du mois pour être en cohérence avec les variables qu'elle remplace\n (à savoir revenus_capitaux_prelevement_bareme et revenus_capitaux_prelevement_liberatoire)\nBrochure pratique revenus 2019 page 123 et 340: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2020/accueil.htm\nNouvelle variable 'Intérêts imposables des obligations remboursables en actions détenues dans le PEA-PME' (2tq) qui est éligible au pfu. Ces revenus étaient comptés dans la variable 2tr auparavant.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "start_line_number": 140, "stop_line_number": 161, "variables": [ "assurance_vie_pfu_ir", "f2dc", "f2fu", "f2go", "f2op", "f2tq", "f2tr", "f2ts", "f2tt" ] }, "2020-01-01": { "documentation": "\nNote : cette variable est définie à l'échelle du mois pour être en cohérence avec les variables qu'elle remplace\n (à savoir revenus_capitaux_prelevement_bareme et revenus_capitaux_prelevement_liberatoire)\n\nNouvelle variable 'Produits des plans d’épargne retraite – sortie en capital' (2tz) qui est éligible au pfu. Ces revenus étaient comptés dans la variable 2tr auparavant.\nSource: Brochure pratique revenus 2020 pages 119, 132 et 364: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2021/accueil.htm\n\nA compter de l’imposition des revenus de 2020, le montant des revenus 2GO est multiplié par un coefficient de 1,25 pour le calcul de l’impôt sur le revenu quelles que\nsoient les modalités d’imposition de ces revenus (prélèvement forfaitaire unique de 12,8% ou option pour le barème progressif). Jusqu'en 2019, ce coefficient ne s'appliquait qu'en\ncas d'option pour le barème progressif.\nSources:\n - Brochure pratique revenus 2020 page 130: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2021/accueil.htm\n - Brochure pratique revenus 2019 page 120: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2020/accueil.htm\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues" ], "start_line_number": 162, "stop_line_number": 193, "variables": [ "assurance_vie_pfu_ir", "f2dc", "f2fu", "f2go", "f2op", "f2tq", "f2tr", "f2ts", "f2tt", "f2tz" ] } }, "json_type": "number", "label": "Revenus des valeurs et capitaux mobiliers soumis au prélèvement forfaitaire unique (partie impôt sur le revenu)", "last_value_still_valid_on": "2020-01-01", "name": "revenus_capitaux_prelevement_forfaitaire_unique_ir", "referring_variables": [ "aide_logement_base_revenus_fiscaux", "assiette_csg_revenus_capital", "prelevement_forfaitaire_unique_ir_hors_assurance_vie", "rev_coll", "revenus_capital", "revenus_capitaux_mobiliers_plus_values_bruts_menage", "revenus_et_produits_plafonnement_isf_ifi", "rfr" ], "set_input": "set_input_divide_by_period", "start_line_number": 113, "stop_line_number": 193, "unit": "currency", "value_type": "float" }, "revenus_capitaux_prelevement_liberatoire": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "2002-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "start_line_number": 608, "stop_line_number": 613, "variables": [ "f2dh", "f2ee" ] }, "2008-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "start_line_number": 614, "stop_line_number": 620, "variables": [ "f2da", "f2dh", "f2ee" ] }, "2013-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "start_line_number": 621, "stop_line_number": 627, "variables": [ "f2dh", "f2ee", "f2fa" ] }, "2018-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "start_line_number": 628, "stop_line_number": 634, "variables": [ "f2dh", "f2ee", "f2xx" ] } }, "json_type": "number", "label": "Revenu du capital imposé au prélèvement libératoire (montants bruts)", "last_value_still_valid_on": "2018-01-01", "name": "revenus_capitaux_prelevement_liberatoire", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/3817-PGP" } ] }, "referring_variables": [ "aide_logement_base_revenus_fiscaux", "assiette_csg_revenus_capital", "bouclier_rev", "rev_coll", "revenus_capital", "revenus_capitaux_mobiliers_plus_values_bruts_menage", "revenus_et_produits_plafonnement_isf_ifi", "rfr" ], "set_input": "set_input_divide_by_period", "start_line_number": 600, "stop_line_number": 634, "unit": "currency", "value_type": "float" }, "revenus_du_capital_avant_prelevements": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/mesures.py", "formulas": { "2024-01-01": { "file_path": "openfisca_france/model/mesures.py", "start_line_number": 211, "stop_line_number": 231, "variables": [ "assiette_csg_plus_values", "assiette_csg_revenus_capital", "f1tt", "plus_values_base_large", "rente_viagere_titre_onereux_net" ] } }, "json_type": "number", "label": "Revenus du capital avant prélèvements sociaux", "last_value_still_valid_on": "2024-01-01", "name": "revenus_du_capital_avant_prelevements", "referring_variables": [ "revenus_bruts" ], "short_label": "Revenus capital bruts", "start_line_number": 205, "stop_line_number": 231, "unit": "currency", "value_type": "float" }, "revenus_et_produits_plafonnement_isf_ifi": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "0001-01-01": { "documentation": "\nVoir le formulaire 2041-ISF-FCP\nhttps://www.impots.gouv.fr/portail/formulaire/2041-isf-fcp/fiche-de-calcul-du-plafonnement-isf\nPoints à améliorer : revenus de l'étranger et revenus exonérés\n", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.epargne.livret_a.taux" ], "start_line_number": 619, "stop_line_number": 672, "variables": [ "assurance_vie_ps_exoneree_irpp_pl", "interets_pel_cel_non_soumis_IR", "livret_a", "plus_values_base_large", "rag", "rente_viagere_titre_onereux_net", "revenu_assimile_pension_apres_abattements", "revenu_assimile_salaire_apres_abattements", "revenu_categoriel_foncier", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir", "revenus_capitaux_prelevement_liberatoire", "ric", "rpns_exon", "rpns_pvct" ] } }, "json_type": "number", "label": "Revenus et produits perçus, utilisés pour calculer le montant du plafonnement de l'ISF", "name": "revenus_et_produits_plafonnement_isf_ifi", "referring_variables": [ "isf_ifi_apres_plaf" ], "start_line_number": 613, "stop_line_number": 672, "value_type": "float" }, "revenus_fonciers_bruts_menage": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/mesures.py", "formulas": { "2013-01-01": { "documentation": "\nIl s'agit des bénéfices (ou déficits) fonciers de l'année courante,\nsans abattement. Il s'agit d'une notion davantage économique.\nCette variable n'est relative qu'à l'activité foncière de l'année.\nC'est pourquoi on ne prend pas en compte la case 4BD, qui\ncorrespond à des déficits des années antérieures non encore imputés\nau titre de l'impôt sur le revenu\nFormule vérifiée pour les feuilles d'impôts à partir des revenus 2013,\nd'où le fait que la formule commence à cette date-là\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 439, "stop_line_number": 461, "variables": [ "f4ba", "f4bb", "f4bc", "f4be" ] } }, "json_type": "number", "label": "Revenus fonciers du ménage après déficits mais avant abattements", "last_value_still_valid_on": "2013-01-01", "name": "revenus_fonciers_bruts_menage", "referring_variables": [ "revenus_super_bruts_menage" ], "start_line_number": 433, "stop_line_number": 461, "unit": "currency", "value_type": "float" }, "revenus_imposables_associes_gerants": { "cerfa_field": { "0": "1GB", "1": "1HB", "2": "1IB", "3": "1JB" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "json_type": "integer", "label": "Revenus des associes et gerants", "name": "revenus_imposables_associes_gerants", "referring_variables": [ "revenu_assimile_salaire" ], "start_line_number": 1897, "stop_line_number": 1909, "unit": "currency", "value_type": "int" }, "revenus_locatifs": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/capital/foncier.py", "formulas": { "0001-01-01": { "documentation": "\nRevenus locatifs utilisés pour les bases ressources des minima sociaux\nSi cette variable n'est pas renseignée, on prend les revenus fonciers catégoriels de la section 4 de la déclaration 2042\nNéanmoins, selon la législation, le concept de revenus locatifs pour ces bases ressources peut être plus large, notamment\npour les indépendants (exemple : case 5ND du formulaire 2042-C-PRO). Ce point reste à améliorer.\n", "file_path": "openfisca_france/model/revenus/capital/foncier.py", "start_line_number": 122, "stop_line_number": 132, "variables": [ "revenu_categoriel_foncier" ] } }, "json_type": "number", "label": "Revenus locatifs", "name": "revenus_locatifs", "referring_variables": [ "ass_base_ressources_individu", "ppa_ressources_hors_activite_individu", "rsa_base_ressources_patrimoine_individu" ], "set_input": "set_input_divide_by_period", "start_line_number": 115, "stop_line_number": 132, "value_type": "float" }, "revenus_nets_apres_impot_menage": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/mesures.py", "formulas": { "2024-01-01": { "file_path": "openfisca_france/model/mesures.py", "start_line_number": 111, "stop_line_number": 116, "variables": [ "impots_directs", "revenus_nets_menage" ] } }, "json_type": "number", "label": "Revenus nets après impôts", "last_value_still_valid_on": "2024-01-01", "name": "revenus_nets_apres_impot_menage", "referring_variables": [ "revenu_disponible" ], "start_line_number": 105, "stop_line_number": 116, "unit": "currency", "value_type": "float" }, "revenus_nets_du_capital": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "documentation": "\nAttention : les formules des calculs des prélèvements sociaux sur revenus du capital avant 2013 n'ont pas été verifiées et sont susceptibles de contenir des erreurs\nNote : On part de l'assiette CSG sur les revenus du capital (avec base élargie pour les plus-values), à partir de\nlaquelle on fait les deux modifications ci-dessous :\n (1) On enlève les rentes viagères à titre onéreux, qui sont dans cette\n assiette CSG, mais sont déjà dans la variable pensions_nettes pour\n le calcul du revenu disponible. De plus, le concept de rente foncière\n retenu dans cette assiette était le montant après abattement, n'ayant\n pas de fondement économique\n Par conséquent, vu qu'on retranche la CSG sur les revenus du capital,\n qui contient dans sa base les rentes viagèes à titre onéreux, cette variable\n peut être négative\n (2) On change de concept de plus-values (cf. docstring de la variable plus_values_base_large pour mieux comprendre)\nCette variable est définie au niveau individuel : on projette les revenus du foyer fiscal\nsur le déclarant principal\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 390, "stop_line_number": 431, "variables": [ "assiette_csg_plus_values", "assiette_csg_revenus_capital", "f1tt", "plus_values_base_large", "prelevements_sociaux_revenus_capital", "rente_viagere_titre_onereux_net" ] } }, "json_type": "number", "label": "Revenus du capital nets de prélèvements sociaux", "name": "revenus_nets_du_capital", "reference": { "0001-01-01": [ { "href": "http://fr.wikipedia.org/wiki/Revenu#Revenu_du_Capital" } ] }, "referring_variables": [ "revenu_disponible" ], "short_label": "Revenus capital nets de prélèvements sociaux", "start_line_number": 383, "stop_line_number": 431, "unit": "currency", "value_type": "float" }, "revenus_nets_du_travail": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/mesures.py", "start_line_number": 172, "stop_line_number": 176, "variables": [ "revenus_non_salarie_nets", "salaire_net" ] } }, "json_type": "number", "label": "Revenus nets du travail salarié et non-salarié", "last_value_still_valid_on": "2024-01-15", "name": "revenus_nets_du_travail", "reference": { "0001-01-01": [ { "href": "http://fr.wikipedia.org/wiki/Revenu_du_travail" } ] }, "referring_variables": [ "revenu_disponible" ], "start_line_number": 165, "stop_line_number": 176, "unit": "currency", "value_type": "float" }, "revenus_nets_menage": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/mesures.py", "formulas": { "2024-01-01": { "file_path": "openfisca_france/model/mesures.py", "start_line_number": 124, "stop_line_number": 132, "variables": [ "prelevements_sociaux_menage", "revenus_bruts" ] } }, "json_type": "number", "label": "Revenus nets de prélèvements sociaux", "last_value_still_valid_on": "2024-01-01", "name": "revenus_nets_menage", "referring_variables": [ "revenus_nets_apres_impot_menage" ], "short_label": "Revenus nets de prélèvements sociaux", "start_line_number": 118, "stop_line_number": 132, "unit": "currency", "value_type": "float" }, "revenus_non_salarie_nets": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/activite.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/activite.py", "start_line_number": 480, "stop_line_number": 487, "variables": [ "crds_non_salarie", "csg_imposable_non_salarie", "microentreprise", "rpns_imposables" ] } }, "json_type": "number", "label": "Revenus du travail non salariaux nets", "name": "revenus_non_salarie_nets", "referring_variables": [ "contrat_engagement_jeune", "revenus_nets_du_travail", "visale_base_ressources_individuelle" ], "start_line_number": 474, "stop_line_number": 487, "unit": "currency", "value_type": "float" }, "revenus_remplacement_pensions_bruts_menage": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "documentation": "\nRevenus de remplacement et pensions bruts du ménage : avant CSG et CRDS\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 516, "stop_line_number": 548, "variables": [ "casa", "crds_chomage", "crds_retraite", "csg_deductible_chomage", "csg_deductible_retraite", "csg_imposable_chomage", "csg_imposable_retraite", "pensions_nettes" ] } }, "json_type": "number", "label": "Revenus de remplacement et pensions bruts du ménage", "name": "revenus_remplacement_pensions_bruts_menage", "referring_variables": [ "revenus_super_bruts_menage" ], "start_line_number": 510, "stop_line_number": 548, "unit": "currency", "value_type": "float" }, "revenus_stage_formation_pro": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "json_type": "number", "label": "Revenus de stage de formation professionnelle", "name": "revenus_stage_formation_pro", "referring_variables": [ "aah_base_ressources_activite_eval_trimestrielle", "asi_aspa_base_ressources_individu", "contrat_engagement_jeune", "css_cmu_base_ressources_individu", "eligibilite_indemnite_inflation_jeune", "garantie_jeunes_eligibilite_ressources", "garantie_jeunes_montant", "garantie_jeunes_neet", "ppa_revenu_activite_individu", "visale_base_ressources_individuelle" ], "set_input": "set_input_divide_by_period", "start_line_number": 17, "stop_line_number": 23, "value_type": "float" }, "revenus_super_bruts_menage": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/mesures.py", "start_line_number": 593, "stop_line_number": 606, "variables": [ "revenus_capitaux_mobiliers_plus_values_bruts_menage", "revenus_fonciers_bruts_menage", "revenus_remplacement_pensions_bruts_menage", "revenus_travail_super_bruts_menage" ] } }, "json_type": "number", "label": "Revenus super bruts du ménage", "name": "revenus_super_bruts_menage", "start_line_number": 587, "stop_line_number": 606, "unit": "currency", "value_type": "float" }, "revenus_travail_super_bruts_menage": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "documentation": "\nRevenus du travail super bruts du ménage :\navant CSG-CRDS, cotisations salariales et patronales\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 469, "stop_line_number": 508, "variables": [ "cotisations_employeur", "cotisations_non_salarie", "cotisations_salariales", "crds_salaire", "csg_deductible_non_salarie", "csg_deductible_salaire", "csg_imposable_salaire", "microentreprise", "rpns_imposables", "salaire_net" ] } }, "json_type": "number", "label": "Revenus du travail super bruts du ménage", "name": "revenus_travail_super_bruts_menage", "referring_variables": [ "revenus_super_bruts_menage" ], "start_line_number": 463, "stop_line_number": 508, "unit": "currency", "value_type": "float" }, "revimpres": { "cerfa_field": { "0": "5HY", "1": "5IY", "2": "5JY" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "json_type": "integer", "label": "Revenus nets à imposer aux prélèvements sociaux", "name": "revimpres", "start_line_number": 1564, "stop_line_number": 1573, "unit": "currency", "value_type": "int" }, "revtot": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/revenus/revenus_menages.py", "json_type": "integer", "label": "Revenu total du ménage", "name": "revtot", "start_line_number": 98, "stop_line_number": 102, "value_type": "int" }, "revtotuc": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/revenus/revenus_menages.py", "json_type": "integer", "label": "Revenu total par unité de consommation du ménage", "name": "revtotuc", "start_line_number": 104, "stop_line_number": 108, "value_type": "int" }, "rfr": { "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": { "documentation": "\nRevenu fiscal de référence\n- 01/07/2022 : Ajout PPV\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 2459, "stop_line_number": 2499, "variables": [ "abattements_plus_values", "f2dm", "f2op", "f3sb", "microentreprise", "prime_partage_valeur_exoneree_exceptionnelle", "revenus_capitaux_prelevement_forfaitaire_unique_ir", "revenus_capitaux_prelevement_liberatoire", "rfr_cd", "rfr_plus_values_hors_rni", "rfr_rvcm_abattements_a_reintegrer", "rni", "rpns_exon", "rpns_info" ] } }, "json_type": "number", "label": "Revenu fiscal de référence", "name": "rfr", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/5934-PGP.html?identifiant=BOI-IF-TH-10-50-30-20-20121127#5934-PGP_Calcul_du_revenu_fiscal_de__40" } ] }, "referring_variables": [ "aide_permis_pro_btp", "bail_reel_solidaire", "base_ressources_apa", "bourse_college_echelon", "bourse_lycee_echelon", "bourse_lycee_nombre_parts", "casa", "cheque_energie_exceptionnel_montant", "cheque_energie_montant", "condition_rfr_exoneration_th", "contribution_differentielle_hauts_revenus_ressources", "contribution_exceptionnelle_hauts_revenus", "crds_chomage", "crds_retraite", "csg_deductible_chomage", "csg_deductible_retraite", "csg_imposable_chomage", "csg_imposable_retraite", "degrevement_office_taxe_habitation", "depart1825_eligibilite", "eligibilite_anah", "jeunes_ind", "livret_epargne_populaire_eligibilite", "logement_social_eligible", "pass_colo", "plafond_taxe_habitation", "plafond_taxe_habitation_eligibilite", "ppe_elig", "quaenv", "reduction_impot_exceptionnelle", "reduction_ss_condition_revenus" ], "start_line_number": 2452, "stop_line_number": 2499, "unit": "currency", "value_type": "float" }, "rfr_cd": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py", "start_line_number": 387, "stop_line_number": 392, "variables": [ "cd_eparet", "cd_sofipe" ] }, "2007-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py", "start_line_number": 393, "stop_line_number": 397, "variables": [ "cd_eparet" ] } }, "json_type": "number", "label": "Charges déductibles entrant dans le revenus fiscal de référence", "last_value_still_valid_on": "2007-01-01", "name": "rfr_cd", "reference": { "0001-01-01": [ { "title": "Article 1417 du Code Général des Impôts - IV-1°-a)" } ] }, "referring_variables": [ "rfr" ], "start_line_number": 380, "stop_line_number": 397, "unit": "currency", "value_type": "float" }, "rfr_plus_values_hors_rni": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "2011-01-01": { "documentation": "\nPlus-values 2011 entrant dans le calcul du revenu fiscal de référence\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 2071, "stop_line_number": 2089, "variables": [ "f3vc", "f3vg", "f3vl", "f3vm", "f3vp", "f3vy", "f3vz", "glo_taxation_ir_forfaitaire", "rpns_pvce" ] }, "2012-01-01": { "documentation": "\nPlus-values 2012 entrant dans le calcul du revenu fiscal de référence\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 2090, "stop_line_number": 2114, "variables": [ "f3sa_2012", "f3sj", "f3sk", "f3vc", "f3vg", "f3vl", "f3vm", "f3vp", "f3vt", "f3vy", "f3vz", "f3we", "glo_taxation_ir_forfaitaire", "rpns_pvce" ] }, "2013-01-01": { "documentation": "\nPlus-values 2013-2016 entrant dans le calcul du revenu fiscal de référence\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 2115, "stop_line_number": 2138, "variables": [ "f3sj", "f3sk", "f3vc", "f3vm", "f3vp", "f3vq", "f3vr", "f3vt", "f3vy", "f3vz", "f3we", "glo_taxation_ir_forfaitaire", "rpns_pvce" ] }, "2016-01-01": { "documentation": "\nPlus-values 2016 et + entrant dans le calcul du revenu fiscal de référence\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 2139, "stop_line_number": 2165, "variables": [ "f3sj", "f3sk", "f3tz", "f3vc", "f3vm", "f3vp", "f3vq", "f3vr", "f3vt", "f3vy", "f3vz", "f3we", "f3wi", "f3wj", "glo_taxation_ir_forfaitaire", "rpns_pvce" ] }, "2017-01-01": { "documentation": "\nPlus-values 2017 et + entrant dans le calcul du revenu fiscal de référence\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 2166, "stop_line_number": 2193, "variables": [ "f3pi", "f3sj", "f3sk", "f3tz", "f3vc", "f3vm", "f3vp", "f3vq", "f3vr", "f3vt", "f3vy", "f3vz", "f3we", "f3wi", "f3wj", "glo_taxation_ir_forfaitaire", "rpns_pvce" ] }, "2018-01-01": { "documentation": "\nPlus-values réalisées sur année 2018 entrant dans le calcul du revenu fiscal de référence.\nSi on choisit l'imposition au barème pour les revenus éligibles au pfu, les plus-values réalisées éligibles au pfu (3vg, 3tj et 3ua) sont déjà comptés dans le calcul du rfr via la variable 'rni'.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 2194, "stop_line_number": 2225, "variables": [ "f2op", "f3pi", "f3sj", "f3sk", "f3tj", "f3ua", "f3vc", "f3vg", "f3vm", "f3vq", "f3vr", "f3vt", "f3vz", "f3we", "f3wi", "f3wj", "glo_taxation_ir_forfaitaire", "rpns_pvce" ] }, "2019-01-01": { "documentation": "\nPlus-values 2019 et + entrant dans le calcul du revenu fiscal de référence.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 2226, "stop_line_number": 2256, "variables": [ "f2op", "f3an", "f3pi", "f3sj", "f3sk", "f3tj", "f3ua", "f3vc", "f3vg", "f3vq", "f3vr", "f3vt", "f3vz", "f3we", "f3wi", "f3wj", "glo_taxation_ir_forfaitaire", "rpns_pvce" ] } }, "json_type": "number", "label": "Plus-values hors RNI entrant dans le calcul du revenu fiscal de référence (PV au barème, PV éxonérées ..)", "last_value_still_valid_on": "2019-01-01", "name": "rfr_plus_values_hors_rni", "referring_variables": [ "plus_values_base_large", "rfr" ], "start_line_number": 2065, "stop_line_number": 2256, "unit": "currency", "value_type": "float" }, "rfr_rvcm_abattements_a_reintegrer": { "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": { "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" ], "start_line_number": 1038, "stop_line_number": 1061, "variables": [ "f2ca", "f2da", "f2dc", "f2fu", "f2gr", "f2ts", "maries_ou_pacses" ] }, "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" ], "start_line_number": 1062, "stop_line_number": 1070, "variables": [ "f2dc", "f2fu" ] }, "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" ], "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" }, "ri_investissement_forestier": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py", "formulas": { "2002-01-01": { "documentation": "\nInvestissements forestiers pour 2002-2005\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py", "parameters": [ "impot_revenu.calcul_reductions_impots.investissement_forestier.depenses_investissement_forestier.acquisition.plafond", "impot_revenu.calcul_reductions_impots.investissement_forestier.depenses_investissement_forestier.acquisition.taux" ], "start_line_number": 1718, "stop_line_number": 1728, "variables": [ "f7un", "maries_ou_pacses" ] }, "2006-01-01": { "documentation": "\nInvestissements forestiers pour 2006-2008\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py", "parameters": [ "impot_revenu.calcul_reductions_impots.investissement_forestier.depenses_investissement_forestier.acquisition.taux" ], "start_line_number": 1729, "stop_line_number": 1737, "variables": [ "f7un" ] }, "2009-01-01": { "documentation": "\nInvestissements forestiers pour 2009\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py", "parameters": [ "impot_revenu.calcul_reductions_impots.investissement_forestier.depenses_investissement_forestier.acquisition.plafond", "impot_revenu.calcul_reductions_impots.investissement_forestier.depenses_investissement_forestier.acquisition.taux", "impot_revenu.calcul_reductions_impots.investissement_forestier.depenses_investissement_forestier.plafond_cga", "impot_revenu.calcul_reductions_impots.investissement_forestier.depenses_investissement_forestier.travaux.plafond" ], "start_line_number": 1738, "stop_line_number": 1753, "variables": [ "f7un", "f7up", "f7uq", "maries_ou_pacses" ] }, "2010-01-01": { "documentation": "\nInvestissements forestiers pour 2010\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py", "parameters": [ "impot_revenu.calcul_reductions_impots.investissement_forestier.depenses_investissement_forestier.acquisition.plafond", "impot_revenu.calcul_reductions_impots.investissement_forestier.depenses_investissement_forestier.acquisition.taux", "impot_revenu.calcul_reductions_impots.investissement_forestier.depenses_investissement_forestier.plafond_cga", "impot_revenu.calcul_reductions_impots.investissement_forestier.depenses_investissement_forestier.travaux.plafond" ], "start_line_number": 1754, "stop_line_number": 1771, "variables": [ "f7te", "f7un", "f7up", 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"openfisca_france/model/revenus/activite/salarie.py", "json_type": "integer", "label": "Volume des titres restaurant", "name": "titre_restaurant_volume", "referring_variables": [ "depense_cantine_titre_restaurant_employe", "depense_cantine_titre_restaurant_employeur", "reintegration_titre_restaurant_employeur" ], "set_input": "set_input_divide_by_period", "start_line_number": 992, "stop_line_number": 998, "value_type": "int" }, "tns_autres_revenus_type_activite": { "default_value": "achat_revente", "definition_period": "month", "dtype": "int16", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "is_period_size_independent": true, "json_type": "string", "label": "Type d'activité de l'entreprise non AE ni ME", "name": "tns_autres_revenus_type_activite", "possible_values": { "achat_revente": "achat_revente", "bic": "bic", "bnc": "bnc" }, "referring_variables": [ "rsa_eligibilite_tns" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 2088, "stop_line_number": 2096, "value_type": "Enum" }, "tns_avec_employe": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "is_period_size_independent": true, "json_type": "boolean", "label": "Le TNS a au moins un employé. Ne s'applique pas pour les agricoles ni auto-entrepreneurs ni micro entreprise", "name": "tns_avec_employe", "referring_variables": [ "rsa_eligibilite_tns" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 2098, "stop_line_number": 2104, "value_type": "bool" }, "total_alcool_droit_d_accise": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/alcools.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/alcools.py", "start_line_number": 64, "stop_line_number": 69, "variables": [ "alcools_forts_droit_d_accise", "biere_droit_d_accise", "vin_droit_d_accise" ] } }, "json_type": "number", "label": "Montant des droits d'accises sur l'alcool", "name": "total_alcool_droit_d_accise", "start_line_number": 59, "stop_line_number": 69, "unit": "currency", "value_type": "float" }, "total_assurances_taxe": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/assurances.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/assurances.py", "start_line_number": 66, "stop_line_number": 71, "variables": [ "assurance_sante_taxe", "assurance_transport_taxe", "autres_assurances_taxe" ] } }, "json_type": "number", "label": "Montant des taxes sur les assurances", "name": "total_assurances_taxe", "start_line_number": 61, "stop_line_number": 71, "unit": "currency", "value_type": "float" }, "total_impots_plafonnement_isf_ifi": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "0001-01-01": { "documentation": "\nVoir le formulaire 2041-ISF-FCP\nhttps://www.impots.gouv.fr/portail/formulaire/2041-isf-fcp/fiche-de-calcul-du-plafonnement-isf\nPoints à améliorer : impôts payés à l'étranger\n", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "start_line_number": 588, "stop_line_number": 611, "variables": [ "crds", "csg", "ir_pv_immo", "irpp_economique", "isf_ifi_avant_plaf", "prelevements_sociaux_revenus_capital_hors_csg_crds" ] } }, "json_type": "number", "label": "Total des impôts dus au titre des revenus et produits (iai, contribution_exceptionnelle_hauts_revenus, prélèvements forfaitaires, prélèvements sociaux) + ISF et IFI. Utilisé pour calculer le montant du plafonnement de l'ISF et de l'IFI.", "name": "total_impots_plafonnement_isf_ifi", "referring_variables": [ "isf_ifi_apres_plaf" ], "start_line_number": 582, "stop_line_number": 611, "unit": "currency", "value_type": "float" }, "total_tabac_droit_d_accise": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/tabacs.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/tabacs.py", "start_line_number": 109, "stop_line_number": 114, "variables": [ "cigares_droit_d_accise", "cigarette_droit_d_accise", "tabac_a_rouler_droit_d_accise" ] } }, "json_type": "number", "label": "Montant des droits d'accises sur le tabac ", "name": "total_tabac_droit_d_accise", "start_line_number": 104, "stop_line_number": 114, "unit": "currency", "value_type": "float" }, "total_taxes_energies": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/ticpe.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/ticpe.py", "start_line_number": 531, "stop_line_number": 538, "variables": [ "combustibles_liquides_ticpe", "diesel_ticpe", "essence_ticpe" ] } }, "json_type": "number", "label": "Calcul du montant de la TICPE sur tous les carburants cumulés", "name": "total_taxes_energies", "start_line_number": 526, "stop_line_number": 538, "unit": "currency", "value_type": "float" }, "traitement_indiciaire_brut": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "json_type": "number", "label": "Traitement indiciaire brut (TIB)", "name": "traitement_indiciaire_brut", "referring_variables": [ "asi_aspa_base_ressources_individu", "contribution_exceptionnelle_solidarite", "indemnite_residence", "indice_majore", "pension_salarie", "primes_fonction_publique", "rafp_employeur", "rafp_salarie", "remuneration_principale", "supplement_familial_traitement" ], "set_input": "set_input_divide_by_period", "start_line_number": 1000, "stop_line_number": 1006, "value_type": "float" }, "traitements_salaires_pensions_rentes": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 568, "stop_line_number": 584, "variables": [ "abattement_salaires_pensions", "rente_viagere_titre_onereux_net", "revenu_assimile_pension_apres_abattements", "revenu_assimile_salaire_apres_abattements" ] } }, "json_type": "number", "label": "Traitements salaires pensions et rentes individuelles", "name": "traitements_salaires_pensions_rentes", "referring_variables": [ "prestations_familiales_base_ressources_individu", "revenu_categoriel_tspr" ], "start_line_number": 562, "stop_line_number": 584, "unit": "currency", "value_type": "float" }, "travailleur_non_salarie": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "start_line_number": 2138, "stop_line_number": 2155, "variables": [ "rpns_auto_entrepreneur_chiffre_affaires", "rpns_autres_revenus", "rpns_autres_revenus_chiffre_affaires", "rpns_benefice_exploitant_agricole", "rpns_micro_entreprise_chiffre_affaires" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "L'individu a une activité professionnelle non salariée", "name": "travailleur_non_salarie", "referring_variables": [ "aide_logement_base_ressources_eval_forfaitaire", "covid_aide_exceptionnelle_tpe_eligible" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 2131, "stop_line_number": 2155, "value_type": "bool" }, "travailleur_occasionnel_agricole": { "default_value": false, "definition_period": "month", "documentation": "\nSont considérés comme \"travailleurs occasionnels agricoles\", les salariés qui remplissent deux conditions\nse rapportant à la nature de leur contrat de travail et à la nature des tâches affectées.\n\nCas non modélisé (2022): CDI conclu avec un demandeur d'emploi (inscrit à Pôle emploi depuis au moins 4 mois ou 1 mois\nsi cette inscription fait suite à un licenciement) par un groupement d'employeurs composés exclusivement de membres\nexerçant les activités éligibles (cycle de la production animale et végétale, travaux forestiers,\nactivités constituant le prolongement direct de l'acte de production).\n", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/activite/salarie.py", "start_line_number": 1861, "stop_line_number": 1881, "variables": [ "contrat_de_travail_type", "contrat_duree_determinee_type", "secteur_activite_employeur", "taches_salarie_type" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Le salarié est travailleur occasionnel agricole", "name": "travailleur_occasionnel_agricole", "reference": { "0001-01-01": [ { "href": "https://www.msa.fr/lfp/employeur/exonerations-travailleurs-occasionnels" } ] }, "referring_variables": [ "exoneration_cotisations_employeur_tode_eligibilite" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 1844, "stop_line_number": 1881, "value_type": "bool" }, "tuu": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/caracteristiques_menages/autres_caracteristiques.py", "json_type": "number", "label": "unité urbaine", "name": "tuu", "start_line_number": 169, "stop_line_number": 173, "value_type": "float" }, "tva_sur_carburant_total": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/tva_carburants.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/tva_carburants.py", "start_line_number": 429, "stop_line_number": 435, "variables": [ "tva_sur_essence_total", "tva_sur_gazole_total", "tva_sur_gpl_carburant" ] } }, "json_type": "number", "label": "Taxes sur la valeur ajoutée (TVA) sur les carburants", "name": "tva_sur_carburant_total", "start_line_number": 423, "stop_line_number": 435, "unit": "currency", "value_type": "float" }, "tva_sur_essence_e85": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/tva_carburants.py", "formulas": { "2009-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/tva_carburants.py", "start_line_number": 338, "stop_line_number": 343, "variables": [ "tva_sur_ht_essence_e85", "tva_sur_ticpe_essence_e85" ] } }, "json_type": "number", "label": "Taxes sur la valeur ajoutée (TVA) sur le carburant Superéthanol E85", "last_value_still_valid_on": "2025-10-15", "name": "tva_sur_essence_e85", "referring_variables": [ "depense_essence_e85_ttc", "taxes_essence_e85", "tva_sur_essence_total" ], "short_label": "TVA super ethanol 85", "start_line_number": 331, "stop_line_number": 343, "unit": "currency", "value_type": "float" }, "tva_sur_essence_sp95": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/tva_carburants.py", "formulas": { "2009-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/tva_carburants.py", "start_line_number": 201, "stop_line_number": 206, "variables": [ "tva_sur_ht_essence_sp95", "tva_sur_ticpe_essence_sp95" ] } }, "json_type": "number", "label": "Taxes sur la valeur ajoutée (TVA) sur l'essence sans plomb 95", "last_value_still_valid_on": "2025-10-15", "name": "tva_sur_essence_sp95", "referring_variables": [ "depense_essence_sp95_ttc", "taxes_essence_sp95", "tva_sur_essence_total" ], "short_label": "TVA SP95", "start_line_number": 194, "stop_line_number": 206, "unit": "currency", "value_type": "float" }, "tva_sur_essence_sp95_e10": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/tva_carburants.py", "formulas": { "2009-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/tva_carburants.py", "start_line_number": 157, "stop_line_number": 162, "variables": [ "tva_sur_ht_essence_sp95_e10", "tva_sur_ticpe_essence_sp95_e10" ] } }, "json_type": "number", "label": "Taxes sur la valeur ajoutée (TVA) sur l'essence sans plomb 95 E10", "last_value_still_valid_on": "2025-10-15", "name": "tva_sur_essence_sp95_e10", "referring_variables": [ "depense_essence_sp95_e10_ttc", "taxes_essence_sp95_e10", "tva_sur_essence_total" ], "short_label": "TVA SP95 E10", "start_line_number": 150, "stop_line_number": 162, "unit": "currency", "value_type": "float" }, "tva_sur_essence_sp98": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/tva_carburants.py", "formulas": { "2009-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/tva_carburants.py", "start_line_number": 246, "stop_line_number": 251, "variables": [ "tva_sur_ht_essence_sp98", "tva_sur_ticpe_essence_sp98" ] } }, "json_type": "number", "label": "Taxes sur la valeur ajoutée (TVA) sur l'essence sans plomb 98", "last_value_still_valid_on": "2025-10-15", "name": "tva_sur_essence_sp98", "referring_variables": [ "depense_essence_sp98_ttc", "taxes_essence_sp98", "tva_sur_essence_total" ], "short_label": "TVA SP98", "start_line_number": 239, "stop_line_number": 251, "unit": "currency", "value_type": "float" }, "tva_sur_essence_super_plombe": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/tva_carburants.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/tva_carburants.py", "start_line_number": 294, "stop_line_number": 299, "variables": [ "tva_sur_ht_essence_super_plombe", "tva_sur_ticpe_essence_super_plombe" ] }, "2007-01-01": null }, "json_type": "number", "label": "Taxes sur la valeur ajoutée (TVA) sur l'essence super plombé", "last_value_still_valid_on": "2007-01-01", "name": "tva_sur_essence_super_plombe", "referring_variables": [ "depense_essence_super_plombe_ttc", "taxes_essence_super_plombe", "tva_sur_essence_total" ], "start_line_number": 286, "stop_line_number": 299, "value_type": "float" }, "tva_sur_essence_total": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/tva_carburants.py", "formulas": { "1990-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/tva_carburants.py", "start_line_number": 368, "stop_line_number": 374, "variables": [ "tva_sur_essence_sp95", "tva_sur_essence_sp98", "tva_sur_essence_super_plombe" ] }, "2007-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/tva_carburants.py", "start_line_number": 361, "stop_line_number": 367, "variables": [ "tva_sur_essence_e85", "tva_sur_essence_sp95", "tva_sur_essence_sp98" ] }, "2009-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/tva_carburants.py", "start_line_number": 353, "stop_line_number": 360, "variables": [ "tva_sur_essence_e85", "tva_sur_essence_sp95", "tva_sur_essence_sp95_e10", "tva_sur_essence_sp98" ] } }, "json_type": "number", "label": "Taxes sur la valeur ajoutée (TVA) sur les essences", "last_value_still_valid_on": "2009-01-01", "name": "tva_sur_essence_total", "referring_variables": [ "tva_sur_carburant_total" ], "start_line_number": 347, "stop_line_number": 374, "unit": "currency", "value_type": "float" }, "tva_sur_gazole_b10": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/tva_carburants.py", "formulas": { "0001-01-01": { "file_path": 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"stop_line_number": 120, "unit": "currency", "value_type": "float" }, "type_conges": { "default_value": "non_renseigne", "definition_period": "month", "dtype": "int16", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "is_period_size_independent": true, "json_type": "string", "label": "Type de congés en cours", "name": "type_conges", "possible_values": { "conge_conventionnel": "Congé conventionnel", "conge_maternite_paternite": "Congé maternité ou paternité", "conge_parental": "Congé parental", "conge_presence_parentale": "Congé de présence parentale", "conge_sabbatique": "Congé sabbatique", "conge_sans_solde": "Congé sans solde", "disponibilite": "Mise en disponibilité (fonction publique)", "non_renseigne": "Non renseigné" }, "referring_variables": [ "aide_logement_condition_neutralisation" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 1816, "stop_line_number": 1824, "value_type": "Enum" }, "type_intensite_activite": { "default_value": "inconnue", "definition_period": "month", "documentation": "\nL'intensité d'activité est évaluée en fonction de son type (hebdomadaire, ...)\net du nombre d'heures requises.\n", "dtype": "int16", "entity": "individu", "file_path": "openfisca_france/model/prestations/agepi.py", "is_period_size_independent": true, "json_type": "string", "label": "Le type d'intensité d'activité au regard de Pôle Emploi", "name": "type_intensite_activite", "possible_values": { "hebdomadaire": "Intensité d'emploi ou de formation hebdomadaire", "inconnue": "Intensité d'emploi ou de formation inconnue", "mensuelle": "Intensité d'emploi ou de formation mensuelle" }, "referring_variables": [ "agepi_hors_mayotte", "agepi_mayotte" ], "start_line_number": 49, "stop_line_number": 60, "value_type": "Enum" }, "type_menage": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "menage", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "documentation": "\nType de menage\nTODO: prendre les enfants du ménage et non ceux de la famille\nAttention : des erreurs peuvent subsister quand ménage et famille ne coincide pas (cas des ménages complexes)\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 24, "stop_line_number": 44, "variables": [ "af_nbenf", "en_couple" ] } }, "is_period_size_independent": true, "json_type": "integer", "label": "Type de ménage", "name": "type_menage", "start_line_number": 17, "stop_line_number": 44, "value_type": "int" }, "types_activite_en_recherche_emploi": { "default_value": "indeterminee", "definition_period": "month", "dtype": "int16", "entity": "individu", "file_path": "openfisca_france/model/prestations/aide_mobilite.py", "is_period_size_independent": true, "json_type": "string", "label": "Les types d'activité dans un contexte de recherche d'emploi pour l'aide à la mobilité de Pôle Emploi - AMOB", "name": "types_activite_en_recherche_emploi", "possible_values": { "concours_public": "Concours public", "entretien_embauche": "Entretien d'embauche", "examen_certifiant": "Examen certifiant", "immersion_professionnelle_PMSMP": "Immersion professionnelle PMSMP", "indeterminee": "Activité indéterminée", "prestation_accompagnement": "Prestation d'accompagnement" }, "referring_variables": [ "aide_mobilite_eligible" ], "start_line_number": 133, "stop_line_number": 140, "value_type": "Enum" }, "typmen": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/caracteristiques_menages/autres_caracteristiques.py", "json_type": "number", "label": "type du ménage", "name": "typmen", "start_line_number": 175, "stop_line_number": 179, "value_type": "float" }, "unites_consommation": { "default_value": 0, "definition_period": "year", "description": { "2024-04-15": [ { "href": "https://www.insee.fr/fr/metadonnees/definition/c1802", "note": "L'unité de consommation (UC) du ménage permet de comparer des ménages de taille et de composition différente. Le calcul permettant d'obtenir le nombre d'UC d'un ménage est le suivant (Définition Insee) : «  1 UC pour le premier adulte du ménage + 0,5 UC pour les autres personnes de 14 ans ou plus + 0,3 UC pour les enfants de moins de 14 ans ». L'Insee précise que « cette échelle d’équivalence (dite de l’OCDE) tient compte des économies d’échelle au sein du ménage. En effet, les besoins d'un ménage ne s'accroissent pas en stricte proportion de sa taille. Lorsque plusieurs personnes vivent ensemble, il n'est pas nécessaire de multiplier tous les biens de consommation (en particulier, les biens de consommation durables) par le nombre de personnes pour garder le même niveau de vie. »", "title": "Définition Insee.fr" } ] }, "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/mesures.py", "start_line_number": 11, "stop_line_number": 15, "variables": [ "age" ] } }, "json_type": "number", "label": "Unités de consommation du ménage, selon l'échelle de l'INSEE", "last_value_still_valid_on": "2024-04-15", "name": "unites_consommation", "reference": { "0001-01-01": [ { "href": "https://insee.fr/fr/metadonnees/definition/c1802" } ] }, "referring_variables": [ "niveau_de_vie" ], "short_label": "Unités de consommation du ménage", "start_line_number": 4, "stop_line_number": 15, "value_type": "float" }, "vag": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/caracteristiques_menages/autres_caracteristiques.py", "json_type": "number", "label": "numéro de la vague d'interrogation du ménage", "name": "vag", "start_line_number": 181, "stop_line_number": 185, "value_type": "float" }, "valeur_immo_non_loue": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/capital/foncier.py", "json_type": "number", "label": "Valeur des biens immobiliers possédés et non loués", "name": "valeur_immo_non_loue", "referring_variables": [ "aide_logement_base_ressources_patrimoine" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 134, "stop_line_number": 140, "value_type": "float" }, "valeur_locative_cadastrale_brute": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "json_type": "number", "label": "Valeur locative cadastrale utilisée pour les impôts locaux, avant abattements", "name": "valeur_locative_cadastrale_brute", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI000034111395&cidTexte=LEGITEXT000006069577&dateTexte=20170302" } ] }, "referring_variables": [ "abattement_personnes_condition_modeste_th_commune", "abattement_personnes_condition_modeste_th_epci", "base_nette_th_commune", "base_nette_th_epci" ], "start_line_number": 9, "stop_line_number": 15, "value_type": "float" }, "valeur_locative_immo_non_loue": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/capital/foncier.py", "json_type": "number", "label": "Valeur locative, à l'année, des biens immobiliers possédés et non loués", "name": "valeur_locative_immo_non_loue", "referring_variables": [ "aide_logement_base_ressources_patrimoine", "base_ressources_apa", "rsa_base_ressources_patrimoine_individu" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 142, "stop_line_number": 148, "value_type": "float" }, "valeur_locative_moyenne_th_commune": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "start_line_number": 86, "stop_line_number": 102, "variables": [ "depcom" ] } }, "json_type": "number", "label": "Valeur locative moyenne utilisée pour le calcul des abattements de la taxe d'habitation de la commune", "name": "valeur_locative_moyenne_th_commune", "referring_variables": [ 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"valeur_locative_terrains_non_loues": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/capital/foncier.py", "json_type": "number", "label": "Valeur locative, à l'année, des terrains possédés et non loués", "name": "valeur_locative_terrains_non_loues", "referring_variables": [ "aide_logement_base_ressources_patrimoine", "base_ressources_apa", "rsa_base_ressources_patrimoine_individu" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 158, "stop_line_number": 164, "value_type": "float" }, "valeur_patrimoine_loue": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/capital/foncier.py", "json_type": "number", "label": "Valeur des biens immobiliers et des terrains loués", "name": "valeur_patrimoine_loue", "referring_variables": [ "aide_logement_base_ressources_patrimoine" ], "set_input": 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"depense_gpl_carburant_ttc_entree", "depenses_diesel" ], "start_line_number": 13, "stop_line_number": 17, "value_type": "int" }, "veh_essence": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/vehicules/vehicules_menages.py", "json_type": "integer", "label": "Nombre de véhicules essence dans le ménage", "name": "veh_essence", "referring_variables": [ "depense_essence_total_ttc_entree", "depense_gazole_total_ttc_entree", "depense_gpl_carburant_ttc_entree", "depenses_diesel" ], "start_line_number": 19, "stop_line_number": 23, "value_type": "int" }, "veh_gpl": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/vehicules/vehicules_menages.py", "json_type": "integer", "label": "Nombre de véhicules essence dans le ménage", "name": "veh_gpl", "referring_variables": [ 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"openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/versement_transport.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/versement_transport.py", "start_line_number": 52, "stop_line_number": 57, "variables": [ "assiette_cotisations_sociales", "taux_versement_transport" ] } }, "json_type": "number", "label": "Versement mobilité transport", "last_value_still_valid_on": "2024-01-15", "name": "versement_transport", "referring_variables": [ "cotisations_employeur_autres", "cotisations_employeur_main_d_oeuvre" ], "set_input": "set_input_divide_by_period", "short_label": "Versement transport", "start_line_number": 45, "stop_line_number": 57, "unit": "currency", "value_type": "float" }, "veuf": { "default_value": false, "definition_period": "year", "dtype": "bool_", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 356, "stop_line_number": 361, "variables": [ "statut_marital" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Déclarant veuf", "name": "veuf", "referring_variables": [ "ir_plaf_qf", "nb_adult", "nbptr", "ppe_brute", "ppe_elig", "prelevement_forfaitaire_unique_ir_sur_assurance_vie", "prlire", "revenu_categoriel_capital", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 350, "stop_line_number": 361, "value_type": "bool" }, "vieillesse_artisan_commercant": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_non_salarie.py", "formulas": { "2014-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_non_salarie.py", "parameters": [ "prelevements_sociaux.cotisations_taxes_independants_artisans_commercants.ret_ac.artisans.sous_pss", "prelevements_sociaux.cotisations_taxes_independants_artisans_commercants.ret_ac.tous_independants.tout_salaire", "prelevements_sociaux.pss.plafond_securite_sociale_annuel" ], "start_line_number": 333, "stop_line_number": 346, "variables": [ "categorie_non_salarie", "rpns_imposables" ] } }, "json_type": "number", "label": "Cotisation vieillesse (plafonnée et déplafonnée) des artisans et des commercants", "last_value_still_valid_on": "2014-01-01", "name": "vieillesse_artisan_commercant", "referring_variables": [ "assiette_csg_crds_non_salarie", "cotisations_non_salarie" ], "start_line_number": 327, "stop_line_number": 346, "value_type": "float" }, "vieillesse_deplafonnee_employeur": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/les-taux-de-cotisations/la-cotisation-vieillesse.html", "note": "Cette cotisation est une des deux fractions de la cotisation employeur de l'assurance vieillesse.\nOn parle de fraction déplafonnée car le montant de cette part de la cotisation est basé sur la rémunération totale.", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "parameters": [ "prelevements_sociaux.cotisations_securite_sociale_regime_general.cnav.employeur.vieillesse_deplafonnee" ], "start_line_number": 1186, "stop_line_number": 1196 } }, "json_type": "number", "label": "Part déplafonnée de la cotisation employeur d'assurance 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"note": "Cette cotisation est une des deux fractions de la cotisation salariale de l'assurance vieillesse.\nOn parle de fraction déplafonnée car le montant de cette part de la cotisation est basé sur la rémunération totale.", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "parameters": [ "prelevements_sociaux.cotisations_securite_sociale_regime_general.cnav.salarie.vieillesse_deplafonnee" ], "start_line_number": 1140, "stop_line_number": 1150 } }, "json_type": "number", "label": "Part déplafonnée de la cotisation salariale d'assurance vieillesse", "last_value_still_valid_on": "2024-06-27", "linked_other_variables": [ "assiette_cotisations_sociales" ], "name": "vieillesse_deplafonnee_salarie", "reference": { "0001-01-01": [ { "title": "Article L. 242-1 du code de la sécurité sociale" }, { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044626664" } ] }, "referring_variables": [ "vieillesse_salarie" ], "set_input": "set_input_divide_by_period", "short_label": "Cotis. salariale vieillesse déplafonnée", "start_line_number": 1129, "stop_line_number": 1150, "unit": "currency", "value_type": "float" }, "vieillesse_employeur": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/les-taux-de-cotisations/la-cotisation-vieillesse.html", "note": "La cotisation d'assurance vieillesse est prélevée côté employeur et côté salarié. Elle finance le régime de retraite de base des salariés du secteur privé et des non-titulaires de la fonction publique.", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/activite/salarie.py", "parameters": [ "prelevements_sociaux.cotisations_securite_sociale_regime_general.cnav.employeur" ], "start_line_number": 1740, "stop_line_number": 1745, "variables": [ "vieillesse_deplafonnee_employeur", "vieillesse_plafonnee_employeur" ] } }, "json_type": "number", "label": "Cotisation employeur d'assurance vieillesse", "last_value_still_valid_on": "2024-06-27", "name": "vieillesse_employeur", "reference": { "0001-01-01": [ { "title": "Article L. 242-1 du code de la sécurité sociale" }, { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044626664" } ] }, "referring_variables": [ "cotisations_employeur_securite_sociale" ], "set_input": "set_input_divide_by_period", "short_label": "Cotis. assurance vieillesse", "start_line_number": 1729, "stop_line_number": 1745, "unit": "currency", "value_type": "float" }, "vieillesse_plafonnee_employeur": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/les-taux-de-cotisations/la-cotisation-vieillesse.html", "note": "Cette cotisation est une des deux fractions de la cotisation employeur de l'assurance vieillesse.\nOn parle de fraction plafonnée car le montant de cette part de la cotisation est basé sur la rémunération inférieure ou égale au plafond de la sécurité sociale.", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "parameters": [ "prelevements_sociaux.cotisations_securite_sociale_regime_general.cnav.employeur.vieillesse_plafonnee" ], "start_line_number": 1209, "stop_line_number": 1219 } }, "json_type": "number", "label": "Part plafonnée de la cotisation employeur d'assurance vieillesse", "last_value_still_valid_on": "2024-06-27", "linked_other_variables": [ "assiette_cotisations_sociales" ], "name": "vieillesse_plafonnee_employeur", "reference": { "0001-01-01": [ { "title": "Article L. 242-1 du code de la sécurité sociale" }, { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044626664" } ] }, "referring_variables": [ "cotisations_allegement_general", "cotisations_employeur", "exoneration_cotisations_employeur_apprenti", "exoneration_cotisations_employeur_professionnalisation", "exoneration_cotisations_employeur_tode", "vieillesse_employeur" ], "set_input": "set_input_divide_by_period", "short_label": "Cotis. employeur vieillesse plafonnée", "start_line_number": 1198, "stop_line_number": 1219, "unit": "currency", "value_type": "float" }, "vieillesse_plafonnee_salarie": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/les-taux-de-cotisations/la-cotisation-vieillesse.html", "note": "Cette cotisation est une des deux fractions de la cotisation salariale de l'assurance vieillesse.\nOn parle de fraction plafonnée car le montant de cette part de la cotisation est basé sur la rémunération inférieure ou égale au plafond de la sécurité sociale.", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "parameters": [ "prelevements_sociaux.cotisations_securite_sociale_regime_general.cnav.salarie.vieillesse_plafonnee" ], "start_line_number": 1163, "stop_line_number": 1173 } }, "json_type": "number", "label": "Part plafonnée de la cotisation salariale d'assurance vieillesse", "last_value_still_valid_on": "2024-06-27", "linked_other_variables": [ "assiette_cotisations_sociales" ], "name": "vieillesse_plafonnee_salarie", "reference": { "0001-01-01": [ { "title": "Article L. 242-1 du code de la sécurité sociale" }, { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044626664" } ] }, "referring_variables": [ "vieillesse_salarie" ], "set_input": "set_input_divide_by_period", "short_label": "Cotis. salariale vieillesse plafonnée", "start_line_number": 1152, "stop_line_number": 1173, "unit": "currency", "value_type": "float" }, "vieillesse_profession_liberale": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_non_salarie.py", "formulas": { "2015-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_non_salarie.py", "parameters": [ "prelevements_sociaux.professions_liberales.ret_pl.assurance_vieillesse.entre_1_et_5_pss", "prelevements_sociaux.professions_liberales.ret_pl.assurance_vieillesse.sous_1_pss", "prelevements_sociaux.pss.plafond_securite_sociale_annuel" ], "start_line_number": 545, "stop_line_number": 558, "variables": [ "categorie_non_salarie", "rpns_imposables" ] } }, "json_type": "number", "label": "Cotisation retraite des professions libérales", "last_value_still_valid_on": "2015-01-01", "name": "vieillesse_profession_liberale", "referring_variables": [ "assiette_csg_crds_non_salarie", "cotisations_non_salarie" ], "start_line_number": 539, "stop_line_number": 558, "value_type": "float" }, "vieillesse_salarie": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/les-taux-de-cotisations/la-cotisation-vieillesse.html", "note": "La cotisation d'assurance vieillesse est prélevée côté salarié et côté employeur. Elle finance le régime de retraite de base des salariés du secteur privé et des non-titulaires de la fonction publique", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/activite/salarie.py", "parameters": [ "prelevements_sociaux.cotisations_securite_sociale_regime_general.cnav.salarie" ], "start_line_number": 1722, "stop_line_number": 1727, "variables": [ "vieillesse_deplafonnee_salarie", "vieillesse_plafonnee_salarie" ] } }, "json_type": "number", "label": "Cotisation salariale d'assurance vieillesse", "last_value_still_valid_on": "2024-06-27", "name": "vieillesse_salarie", "reference": { "0001-01-01": [ { "title": "Article L. 242-1 du code de la sécurité sociale" }, { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044626664" } ] }, "referring_variables": [ "cotisations_salariales_contributives" ], "set_input": "set_input_divide_by_period", "short_label": "Cotis. salariale d'assurance vieillesse", "start_line_number": 1711, "stop_line_number": 1727, "unit": "currency", "value_type": "float" }, "vin_droit_d_accise": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/alcools.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/alcools.py", "parameters": [ "imposition_indirecte.alcool_conso_et_vin.vin.droit_cn_vin", "imposition_indirecte.alcool_conso_et_vin.vin.masse_conso_cn_vin", "imposition_indirecte.tva.taux_de_tva.taux_normal" ], "start_line_number": 76, "stop_line_number": 83, "variables": [ "depenses_vin" ] } }, "json_type": "number", "label": "Montant des droits d'accises sur le vin", "name": "vin_droit_d_accise", "referring_variables": [ "taxes_indirectes_total_hors_tva", "total_alcool_droit_d_accise" ], "start_line_number": 71, "stop_line_number": 83, "unit": "currency", "value_type": "float" }, "visale_base_ressources": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prestations/visale.py", "formulas": { "2016-01-01": { "documentation": "\nLa documentation Visale indique : « Si vous êtes 2 à rechercher un logement et un garant, votre demande Visale doit être réalisée conjointement. Pour les logements en colocation, au-delà de 2 colocataires, un bail et un visa individuels doivent être faits par colocataire. »\nCette modélisation est impossible à réaliser telle quelle dans OpenFisca, car cela correspondrait à une variable de Ménage pour 1 à 2 personnes, et une variable d'Individu à partir de 3 personnes en colocation, mais pour lesquelles le montant du loyer serait différent (ou en tous cas, serait la quote-part du loyer total du logement loué).\nPar conséquent, le calcul de cette variable fait l'hypothèse d'une déclaration des Ménages avec un Ménage par personne inscrite sur le bail pour 3 personnes ou plus, et avec un seul Ménage pour une colocation (ou un bail solidaire) de 2 personnes.\n", "file_path": "openfisca_france/model/prestations/visale.py", "parameters": [ "prestations_sociales.aides_logement.action_logement.visale.quote_part_aides_logement" ], "start_line_number": 86, "stop_line_number": 130, "variables": [ "aeeh", "af", "alf", "als", "apl", "asf", "aspa", "cf", "ppa", "rente_viagere_titre_onereux", "rsa", "visale_base_ressources_individuelle" ] } }, "json_type": "number", "label": "Revenus pris en compte pour l'éligibilité à la caution Visale", "last_value_still_valid_on": "2016-01-01", "name": "visale_base_ressources", "reference": { "0001-01-01": [ { "href": "https://www.visale.fr/wp-content/uploads/2020/04/Visale-Ressources-Locataire_2020.pdf#page_7" } ] }, "referring_variables": [ "visale_montant_max" ], "set_input": "set_input_divide_by_period", "start_line_number": 78, "stop_line_number": 130, "value_type": "float" }, "visale_base_ressources_individuelle": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/visale.py", "formulas": { "2016-01-01": { "file_path": "openfisca_france/model/prestations/visale.py", "start_line_number": 140, "stop_line_number": 173, "variables": [ "apa_domicile", "asi", "ass", "bourse_enseignement_sup", "bourse_recherche", "chomage_net", "garantie_jeunes", "indemnites_chomage_partiel", "indemnites_journalieres", "pch", "pensions_alimentaires_percues", "pensions_invalidite", "prime_forfaitaire_mensuelle_reprise_activite", "primes_salaires_non_exonerees", "remuneration_apprenti", "rente_accident_travail", "retraite_nette", "revenus_non_salarie_nets", "revenus_stage_formation_pro", "rpns_auto_entrepreneur_benefice", "salaire_net" ] } }, "json_type": "number", "label": "Revenus des individus pris en compte pour l'éligibilité à la caution Visale", "last_value_still_valid_on": "2016-01-01", "name": "visale_base_ressources_individuelle", "reference": { "0001-01-01": [ { "href": "https://www.visale.fr/wp-content/uploads/2020/04/Visale-Ressources-Locataire_2020.pdf#page_7" } ] }, "referring_variables": [ "visale_base_ressources" ], "set_input": "set_input_divide_by_period", "start_line_number": 132, "stop_line_number": 173, "value_type": "float" }, "visale_eligibilite": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "menage", "file_path": "openfisca_france/model/prestations/visale.py", "formulas": { "2018-06-19": { "documentation": "\nLe cas où un ménage est constitué d'une personne éligible et l'autre non éligible n'est pas spécifié dans la documentation Visale, on va donc tester l'égibilité uniquement sur la personne de référence.\nLa documentation Visale indique : « Si vous êtes 2 à rechercher un logement et un garant, votre demande Visale doit être réalisée conjointement. Pour les logements en colocation, au-delà de 2 colocataires, un bail et un visa individuels doivent être faits par colocataire. »\nCette modélisation est impossible à réaliser telle quelle dans OpenFisca, car cela correspondrait à une variable de Ménage pour 1 à 2 personnes, et une variable d'Individu à partir de 3 personnes en colocation, mais pour lesquelles le montant du loyer serait différent (ou en tous cas, serait la quote-part du loyer total du logement loué).\nPar conséquent, le calcul de cette variable fait l'hypothèse d'une déclaration des Ménages avec un Ménage par personne inscrite sur le bail pour 3 personnes ou plus, et avec un seul Ménage pour une colocation (ou un bail solidaire) de 2 personnes.\n", "file_path": "openfisca_france/model/prestations/visale.py", "parameters": [ "prestations_sociales.aides_logement.action_logement.visale.eligibilite.age_max", "prestations_sociales.aides_logement.action_logement.visale.eligibilite.residence_hors_eee" ], "start_line_number": 14, "stop_line_number": 41, "variables": [ "age", "charges_locatives", "date_entree_logement", "etudiant", "loyer", "majeur", "nationalite", "ressortissant_eee", "visale_montant_max" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Indique l'éligibilité à une caution Visale", "last_value_still_valid_on": "2018-06-19", "name": "visale_eligibilite", "reference": { "0001-01-01": [ { "href": "https://www.visale.fr/vos-questions/faq-locataires/locataire-de-30-ans-ou-moins-suis-je-eligible/" } ] }, "start_line_number": 5, "stop_line_number": 41, "value_type": "bool" }, "visale_montant_max": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prestations/visale.py", "formulas": { "2016-01-01": { "documentation": "\nAttention, un montant non nul pour cette variable ne signifie pas nécessairement que l'entité est éligible à Visale : d'autres conditions peuvent ne pas être remplies. Pour déterminer l'éligibilité à la caution Visale au loyer actuellement renseigné pour le ménage, il faut utiliser la variable `visale_eligibilite`.\nLa documentation Visale indique : « Si vous êtes 2 à rechercher un logement et un garant, votre demande Visale doit être réalisée conjointement. Pour les logements en colocation, au-delà de 2 colocataires, un bail et un visa individuels doivent être faits par colocataire. »\nCette modélisation est impossible à réaliser telle quelle dans OpenFisca, car cela correspondrait à une variable de Ménage pour 1 à 2 personnes, et une variable d'Individu à partir de 3 personnes en colocation, mais pour lesquelles le montant du loyer serait différent (ou en tous cas, serait la quote-part du loyer total du logement loué).\nPar conséquent, le calcul de cette variable fait l'hypothèse d'une déclaration des Ménages avec un Ménage par personne inscrite sur le bail pour 3 personnes ou plus, et avec un seul Ménage pour une colocation (ou un bail solidaire) de 2 personnes.\n", "file_path": "openfisca_france/model/prestations/visale.py", "parameters": [ "prestations_sociales.aides_logement.action_logement.visale.plafond_loyer.cas_general.hors_ile_de_france", "prestations_sociales.aides_logement.action_logement.visale.plafond_loyer.cas_general.ile_de_france", "prestations_sociales.aides_logement.action_logement.visale.plafond_loyer.etudiant.hors_ile_de_france", "prestations_sociales.aides_logement.action_logement.visale.plafond_loyer.etudiant.ile_de_france" ], "start_line_number": 51, "stop_line_number": 76, "variables": [ "etudiant", "residence_ile_de_france", "visale_base_ressources" ] } }, "json_type": "number", "label": "Montant maximum du loyer éligible à une caution Visale", "last_value_still_valid_on": "2016-01-01", "name": "visale_montant_max", "reference": { "0001-01-01": [ { "href": "https://www.visale.fr/vos-questions/faq-locataires/locataire-de-30-ans-ou-moins-suis-je-eligible/#13" } ] }, "referring_variables": [ "visale_eligibilite" ], "set_input": "set_input_divide_by_period", "start_line_number": 43, "stop_line_number": 76, "value_type": "float" }, "volume_jours_ijss": { "default_value": 0, "definition_period": "month", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "json_type": "integer", "label": "Volume des jours pour lesquels sont versés une idemnité journalière par la sécurité sociale", "name": "volume_jours_ijss", "set_input": "set_input_divide_by_period", "start_line_number": 1059, "stop_line_number": 1065, "value_type": "int" }, "vp_deplacements_pro": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/caracteristiques_menages/autres_caracteristiques.py", "json_type": "number", "label": "Le ménage utilise son véhicule particulier pour ses déplacements pro", "name": "vp_deplacements_pro", "start_line_number": 187, "stop_line_number": 191, "value_type": "float" }, "vp_domicile_travail": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/caracteristiques_menages/autres_caracteristiques.py", "json_type": "number", "label": "Le ménage utilise son véhicule particulier pour se rendre à son travail", "name": "vp_domicile_travail", "start_line_number": 193, "stop_line_number": 197, "value_type": "float" }, "zeat": { "default_value": "dom", "definition_period": "year", "dtype": "int16", "entity": "menage", "file_path": "openfisca_france_indirect_taxation/variables/caracteristiques_menages/autres_caracteristiques.py", "is_period_size_independent": true, "json_type": "string", "label": "Zone d'étude et d'aménagement du territoire", "name": "zeat", "possible_values": { "bassin_parisien": [ "bassin_parisien" ], "centre": [ "centre-est" ], "dom": [ "dom" ], "est": [ "est" ], "mediterrannee": "mediterrannee", "nord": [ "nord" ], "ouest": [ "ouest" ], "region_parisienne": [ "region_parisienne" ], "sud": [ "sud-ouest" ] }, "start_line_number": 212, "stop_line_number": 218, "value_type": "Enum" }, "zone_apl": { "default_value": "zone_2", "definition_period": "month", "dtype": "int16", "entity": "menage", "file_path": "openfisca_france/model/prestations/aides_logement.py", "formulas": { "0001-01-01": { "documentation": "\nRetrouve la zone APL (aide personnalisée au logement) de la commune\nen fonction du depcom (code INSEE)\n", "file_path": "openfisca_france/model/prestations/aides_logement.py", "start_line_number": 1513, "stop_line_number": 1534, "variables": [ "depcom" ] } }, "is_period_size_independent": true, "json_type": "string", "label": "Zone APL", "name": "zone_apl", "possible_values": { "non_renseigne": "Non renseigné", "zone_1": "Zone 1", "zone_2": "Zone 2", "zone_3": "Zone 3" }, "referring_variables": [ "aide_logement_loyer_plafond", "aide_logement_montant_brut", "aides_logement_foyer_conventionne_plafond", "aides_logement_primo_accedant_eligibilite", "aides_logement_primo_accedant_plafond_mensualite", "indemnite_residence", "reduction_loyer_solidarite_montant", "reduction_loyer_solidarite_plafond_ressources" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 1504, "stop_line_number": 1534, "value_type": "Enum" }, "zone_franche_urbaine": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py", "start_line_number": 774, "stop_line_number": 777, "variables": [ "effectif_entreprise" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "L'entreprise est située danns une zone franche urbaine (ZFU)", "name": "zone_franche_urbaine", "referring_variables": [ "exoneration_cotisations_employeur_zfu" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 767, "stop_line_number": 777, "value_type": "bool" }, "zone_logement_social": { "default_value": "autres_regions", "definition_period": "month", "dtype": "int16", "entity": "menage", "file_path": "openfisca_france/model/prestations/logement_social.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/logement_social.py", "start_line_number": 59, "stop_line_number": 75, "variables": [ "depcom", "residence_ile_de_france" ] } }, "is_period_size_independent": true, "json_type": "string", "label": "Zone logement social", "name": "zone_logement_social", "possible_values": { "autres_regions": "Autres régions", "ile_de_france": "Île-de-France hors Paris et communes limitrophes", "paris_communes_limitrophes": "Paris et communes limitrophes" }, "referring_variables": [ "logement_social_plafond_ressources" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 50, "stop_line_number": 75, "value_type": "Enum" }, "zone_restructuration_defense": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py", "start_line_number": 762, "stop_line_number": 765, "variables": [ "effectif_entreprise" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "L'entreprise est située dans une zone de restructuration de la Défense (ZRD)", "name": "zone_restructuration_defense", "referring_variables": [ "exoneration_cotisations_employeur_zrd" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 755, "stop_line_number": 765, "value_type": "bool" }, "zone_revitalisation_rurale": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py", "start_line_number": 786, "stop_line_number": 789, "variables": [ "effectif_entreprise" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "L'entreprise est située dans une zone de revitalisation rurale (ZRR)", "name": "zone_revitalisation_rurale", "referring_variables": [ "exoneration_cotisations_employeur_zrr", "exoneration_is_creation_zrr" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 779, "stop_line_number": 789, "value_type": "bool" } }