{
  "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": {
      "ast": {
        "args": {
          "args": [
            {
              "arg": "foyer_fiscal",
              "ast_class": "arg",
              "col_offset": 23,
              "end_col_offset": 35,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "period",
              "ast_class": "arg",
              "col_offset": 37,
              "end_col_offset": 43,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "parameters",
              "ast_class": "arg",
              "col_offset": 45,
              "end_col_offset": 55,
              "end_lineno": 1,
              "lineno": 1
            }
          ],
          "ast_class": "arguments",
          "defaults": [],
          "kw_defaults": [],
          "kwonlyargs": [],
          "posonlyargs": []
        },
        "ast_class": "FunctionDef",
        "body": [
          {
            "ast_class": "Expr",
            "col_offset": 4,
            "end_col_offset": 7,
            "end_lineno": 4,
            "lineno": 2,
            "value": {
              "ast_class": "Constant",
              "col_offset": 4,
              "end_col_offset": 7,
              "end_lineno": 4,
              "lineno": 2,
              "value": "\n    Assiette régime microsocial pour les professions libérales\n    "
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 59,
            "end_lineno": 5,
            "lineno": 5,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 15,
                "end_lineno": 5,
                "id": "ebnc_impo_i",
                "lineno": 5
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 39,
                  "end_col_offset": 50,
                  "end_lineno": 5,
                  "lineno": 5,
                  "value": "ebnc_impo"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 52,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 58,
                  "end_lineno": 5,
                  "id": "period",
                  "lineno": 5
                }
              ],
              "ast_class": "Call",
              "col_offset": 18,
              "end_col_offset": 59,
              "end_lineno": 5,
              "func": {
                "ast_class": "Attribute",
                "attr": "members",
                "col_offset": 18,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 38,
                "end_lineno": 5,
                "lineno": 5,
                "value": {
                  "ast_class": "Name",
                  "col_offset": 18,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 30,
                  "end_lineno": 5,
                  "id": "foyer_fiscal",
                  "lineno": 5
                }
              },
              "keywords": [],
              "lineno": 5
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 76,
            "end_lineno": 6,
            "lineno": 6,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 5,
                "end_lineno": 6,
                "id": "P",
                "lineno": 6
              }
            ],
            "value": {
              "ast_class": "Attribute",
              "attr": "micro",
              "col_offset": 8,
              "ctx": {
                "ast_class": "Load"
              },
              "end_col_offset": 76,
              "end_lineno": 6,
              "lineno": 6,
              "value": {
                "ast_class": "Attribute",
                "attr": "rpns",
                "col_offset": 8,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 70,
                "end_lineno": 6,
                "lineno": 6,
                "value": {
                  "ast_class": "Attribute",
                  "attr": "calcul_revenus_imposables",
                  "col_offset": 8,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 65,
                  "end_lineno": 6,
                  "lineno": 6,
                  "value": {
                    "ast_class": "Attribute",
                    "attr": "impot_revenu",
                    "col_offset": 8,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 39,
                    "end_lineno": 6,
                    "lineno": 6,
                    "value": {
                      "args": [
                        {
                          "ast_class": "Name",
                          "col_offset": 19,
                          "ctx": {
                            "ast_class": "Load"
                          },
                          "end_col_offset": 25,
                          "end_lineno": 6,
                          "id": "period",
                          "lineno": 6
                        }
                      ],
                      "ast_class": "Call",
                      "col_offset": 8,
                      "end_col_offset": 26,
                      "end_lineno": 6,
                      "func": {
                        "ast_class": "Name",
                        "col_offset": 8,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 18,
                        "end_lineno": 6,
                        "id": "parameters",
                        "lineno": 6
                      },
                      "keywords": [],
                      "lineno": 6
                    }
                  }
                }
              }
            }
          },
          {
            "ast_class": "Return",
            "col_offset": 4,
            "end_col_offset": 40,
            "end_lineno": 10,
            "lineno": 10,
            "value": {
              "args": [
                {
                  "ast_class": "Name",
                  "col_offset": 28,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 39,
                  "end_lineno": 10,
                  "id": "ebnc_impo_i",
                  "lineno": 10
                }
              ],
              "ast_class": "Call",
              "col_offset": 11,
              "end_col_offset": 40,
              "end_lineno": 10,
              "func": {
                "ast_class": "Attribute",
                "attr": "sum",
                "col_offset": 11,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 27,
                "end_lineno": 10,
                "lineno": 10,
                "value": {
                  "ast_class": "Name",
                  "col_offset": 11,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 23,
                  "end_lineno": 10,
                  "id": "foyer_fiscal",
                  "lineno": 10
                }
              },
              "keywords": [],
              "lineno": 10
            }
          }
        ],
        "col_offset": 0,
        "decorator_list": [],
        "end_col_offset": 40,
        "end_lineno": 10,
        "lineno": 1,
        "name": "formula_2009_01_01"
      },
      "documentation": "\nAssiette régime microsocial pour les professions libérales\n",
      "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py",
      "source_code": "def formula_2009_01_01(foyer_fiscal, period, parameters):\n    '''\n    Assiette régime microsocial pour les professions libérales\n    '''\n    ebnc_impo_i = foyer_fiscal.members('ebnc_impo', period)\n    P = parameters(period).impot_revenu.calcul_revenus_imposables.rpns.micro  # noqa F841\n\n    # TODO: distinction RSI/CIPAV (pour les cotisations sociales)\n    # http://vosdroits.service-public.fr/professionnels-entreprises/F23267.xhtml\n    return foyer_fiscal.sum(ebnc_impo_i)\n",
      "start_line_number": 1584,
      "stop_line_number": 1594,
      "variables": [
        "ebnc_impo"
      ]
    }
  },
  "json_type": "number",
  "label": "Assiette régime microsociale pour les professions libérales",
  "last_review": "2009-01-01",
  "name": "assiette_proflib",
  "referring_variables": [
    "microsocial",
    "rev_microsocial"
  ],
  "start_line_number": 1578,
  "stop_line_number": 1596,
  "unit": "currency",
  "value_type": "float"
}
