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"end_col_offset": 28, "end_lineno": 52, "lineno": 1, "name": "formula_2006" }, "documentation": "\nTotal des revenus sur l'année 'n' net de charges\n", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "source_code": "def formula_2006(foyer_fiscal, period, parameters):\n '''\n Total des revenus sur l'année 'n' net de charges\n '''\n rbg = foyer_fiscal('rbg', period)\n csg_patrimoine_deductible_ir = foyer_fiscal('csg_patrimoine_deductible_ir', period)\n rvcm_plus_abat = foyer_fiscal('rvcm_plus_abat', period)\n revenus_capitaux_prelevement_liberatoire = foyer_fiscal('revenus_capitaux_prelevement_liberatoire', period)\n rev_exo = foyer_fiscal('rev_exo', period) # noqa F841\n rev_or = foyer_fiscal('rev_or', period)\n pensions_alimentaires_deduites = foyer_fiscal('pensions_alimentaires_deduites', period)\n cd_eparet = foyer_fiscal('cd_eparet', period)\n\n maj_cga_i = foyer_fiscal.members('maj_cga', period) # noqa F841\n maj_cga = foyer_fiscal.sum(maj_cga) # noqa F841\n\n # TODO: réintégrer les déficits antérieur\n # TODO: intégrer les revenus soumis au prélèvement libératoire\n # deficit_ante =\n\n # # Revenus\n # TODO: UNUSED ?\n frac_rvcm_rfr = 0.7 * rvcm_plus_abat # noqa F841\n # # revenus distribués?\n # # A majorer de l'abatt de 40% - montant brut en cas de PFL\n # # pour le calcul de droit à restitution : prendre 0.7*montant_brut_rev_dist_soumis_au_barème\n # rev_bar = rbg - maj_cga - csg_patrimoine_deductible_ir - deficit_ante\n rev_bar = rbg - maj_cga - csg_patrimoine_deductible_ir\n\n# # TODO: AJOUTER : indemnités de fonction percus par les élus- revenus soumis à régimes spéciaux\n\n # Revenu soumis à l'impôt sur le revenu forfaitaire\n rev_lib = revenus_capitaux_prelevement_liberatoire\n # # AJOUTER plus-values immo et moins values?\n\n # #Revenus exonérés d'IR réalisés en France et à l'étranger##\n# rev_exo = primes_pel + primes_cel + rente_pea + int_livrets + plus_values_per\n\n # # proposer à l'utilisateur des taux de réference- PER, PEA, PEL,...TODO\n # # sommes investis- calculer les plus_values annuelles et prendre en compte pour rev_exo?\n # revenus soumis à la taxe forfaitaire sur les métaux précieux : rev_or\n\n # revenus = rev_bar + rev_lib + rev_exo + rev_or\n revenus = rev_bar + rev_lib + rev_or\n\n # # CHARGES\n # Pension alimentaires\n # Cotisations ou primes versées au titre de l'épargne retraite\n\n charges = pensions_alimentaires_deduites + cd_eparet\n\n return revenus - charges\n", "start_line_number": 813, "stop_line_number": 865, "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_review": "2011-01-01", "name": "bouclier_rev", "referring_variables": [ "bouclier_fiscal" ], "start_line_number": 806, "stop_line_number": 865, "value_type": "float" }