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= foyer_fiscal('f7cq', period)\n f7cu = foyer_fiscal('f7cu', period)\n P = parameters(period).impot_revenu.calcul_reductions_impots.cappme\n\n base = f7cl + f7cm + f7cn + f7cq\n seuil = P.seuil_tpe * (maries_ou_pacses + 1) * (f7cu > 0) + P.seuil * (maries_ou_pacses + 1) * (f7cu <= 0)\n max0 = max_(seuil - base, 0)\n return max_(P.taux25 * min_(base, seuil), P.taux * min_(max0, f7cf + f7cu))\n", "start_line_number": 199, "stop_line_number": 217, "variables": [ "f7cf", "f7cl", "f7cm", "f7cn", "f7cq", "f7cu", "maries_ou_pacses" ] }, "2012-01-01": { "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": 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foyer_fiscal('maries_ou_pacses', period)\n f7cf = foyer_fiscal('f7cf', period)\n f7cl = foyer_fiscal('f7cl', period)\n f7cm = foyer_fiscal('f7cm', period)\n f7cn = foyer_fiscal('f7cn', period)\n f7cq = foyer_fiscal('f7cq', period)\n f7cu = foyer_fiscal('f7cu', period)\n P = parameters(period).impot_revenu.calcul_reductions_impots.cappme\n\n # TODO: gérer les changements de situation familiale\n base = f7cl + f7cm + f7cn\n seuil1 = P.seuil * (maries_ou_pacses + 1)\n seuil2 = max_(0, P.seuil_tpe * (maries_ou_pacses + 1) - min_(base, seuil1) - min_(f7cq, seuil1) - min_(f7cu, seuil1))\n seuil3 = min_(P.seuil_tpe * (maries_ou_pacses + 1) - min_(base, seuil1) - min_(f7cq, seuil1), seuil1)\n\n return (\n P.taux25 * min_(base, seuil1)\n + P.taux * min_(f7cq, seuil1)\n + P.taux18 * (min_(f7cf, seuil3) + mini(f7cu, seuil2, seuil1))\n )\n", "start_line_number": 218, "stop_line_number": 243, "variables": [ "f7cf", "f7cl", "f7cm", "f7cn", "f7cq", "f7cu", "maries_ou_pacses" ] }, "2013-01-01": { 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"impot_revenu.calcul_reductions_impots.cappme.seuil", "impot_revenu.calcul_reductions_impots.cappme.seuil_tpe", "impot_revenu.calcul_reductions_impots.cappme.taux18", "impot_revenu.calcul_reductions_impots.cappme.taux22", "impot_revenu.calcul_reductions_impots.cappme.taux25" ], "source_code": "def formula_2013_01_01(foyer_fiscal, period, parameters):\n '''\n Souscriptions au capital des PME\n 2013\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n f7cc = foyer_fiscal('f7cc', period)\n f7cf = foyer_fiscal('f7cf', period)\n f7cl = foyer_fiscal('f7cl', period)\n f7cm = foyer_fiscal('f7cm', period)\n f7cn = foyer_fiscal('f7cn', period)\n f7cq = foyer_fiscal('f7cq', period)\n f7cu = foyer_fiscal('f7cu', period)\n P = parameters(period).impot_revenu.calcul_reductions_impots.cappme\n\n base = f7cl + f7cm\n seuil1 = P.seuil * (maries_ou_pacses + 1)\n seuil2 = max_(0, P.seuil_tpe * (maries_ou_pacses + 1) - min_(base, seuil1) - min_(f7cn, seuil1) - min_(f7cu, seuil1))\n seuil3 = min_(P.seuil_tpe * (maries_ou_pacses + 1) - min_(base, seuil1) - min_(f7cq, seuil1), seuil1)\n\n return (\n P.taux25 * min_(base, seuil1)\n + P.taux22 * min_(f7cn, seuil1)\n + P.taux18 * (min_(f7cf + f7cc, seuil3) + min_(f7cu + f7cq, seuil2))\n )\n", "start_line_number": 244, "stop_line_number": 269, "variables": [ "f7cc", "f7cf", "f7cl", "f7cm", "f7cn", "f7cq", "f7cu", "maries_ou_pacses" ] }, "2014-01-01": { "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, 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}, "end_col_offset": 17, "end_lineno": 48, "id": "P", "lineno": 48 } } } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 49, "lineno": 1, "name": "formula_2014_01_01" }, "documentation": "\nSouscriptions au capital des PME\n2014\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_reductions_impots.cappme.seuil", "impot_revenu.calcul_reductions_impots.cappme.seuil_tpe", "impot_revenu.calcul_reductions_impots.cappme.taux18", "impot_revenu.calcul_reductions_impots.cappme.taux22", "impot_revenu.calcul_reductions_impots.cappme.taux25" ], "source_code": "def formula_2014_01_01(foyer_fiscal, period, parameters):\n '''\n Souscriptions au capital des PME\n 2014\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n f7cc = foyer_fiscal('f7cc', period)\n f7cf = foyer_fiscal('f7cf', period)\n f7cl = foyer_fiscal('f7cl', period)\n f7cm = foyer_fiscal('f7cm', period)\n f7cn = foyer_fiscal('f7cn', period)\n f7cq = foyer_fiscal('f7cq', period)\n f7cr = foyer_fiscal('f7cr', period)\n f7cu = foyer_fiscal('f7cu', period)\n report_cappme_2013_plaf_general = foyer_fiscal('f7cy', period)\n P = parameters(period).impot_revenu.calcul_reductions_impots.cappme\n\n seuil1 = P.seuil * (maries_ou_pacses + 1)\n seuil2 = P.seuil_tpe * (maries_ou_pacses + 1)\n\n # Réduction investissement PME : imputation du plus ancien au plus récent\n base_report_cappme_2010_PME = min_(f7cl, seuil1)\n base_report_cappme_2011_PME = max_(0, min_(f7cm, seuil1) - base_report_cappme_2010_PME)\n base_report_cappme_2012_PME = max_(0, min_(f7cn, seuil1 - base_report_cappme_2010_PME - base_report_cappme_2011_PME))\n base_report_cappme_2013_PME = max_(0, min_(f7cc, seuil1 - base_report_cappme_2010_PME - base_report_cappme_2011_PME - base_report_cappme_2012_PME))\n base_cappme_2014_PME = max_(0, min_(f7cu, seuil1 - base_report_cappme_2010_PME - base_report_cappme_2011_PME - base_report_cappme_2012_PME - base_report_cappme_2013_PME))\n\n # Réduction investissement TPE : imputation du plus ancien au plus récent\n base_report_cappme_2012_TPE = min_(f7cq, seuil2)\n base_report_cappme_2013_TPE = max_(0, min_(f7cr, seuil2 - base_report_cappme_2012_TPE))\n base_cappme_2014_TPE = max_(0, min_(f7cf, seuil2 - base_report_cappme_2012_TPE - base_report_cappme_2013_TPE))\n\n seuil3 = seuil2 - min_(seuil2, base_report_cappme_2010_PME)\n seuil4 = seuil3 - min_(seuil3, base_report_cappme_2010_PME + base_report_cappme_2011_PME)\n\n return (\n report_cappme_2013_plaf_general\n + min_(seuil2, base_report_cappme_2010_PME) * P.taux25\n + min_(seuil3, base_report_cappme_2011_PME) * P.taux22\n + min_(\n seuil4,\n base_report_cappme_2012_PME\n + base_report_cappme_2013_PME\n + base_cappme_2014_PME\n + base_report_cappme_2012_TPE\n + base_report_cappme_2013_TPE\n + base_cappme_2014_TPE\n ) * P.taux18\n )\n", "start_line_number": 270, "stop_line_number": 319, "variables": [ 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"parameters": [ "impot_revenu.calcul_reductions_impots.cappme.seuil", "impot_revenu.calcul_reductions_impots.cappme.seuil_tpe", "impot_revenu.calcul_reductions_impots.cappme.taux18", "impot_revenu.calcul_reductions_impots.cappme.taux22" ], "source_code": "def formula_2015_01_01(foyer_fiscal, period, parameters):\n '''\n Souscriptions au capital des PME\n 2015\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n f7cc = foyer_fiscal('f7cc', period)\n f7cf = foyer_fiscal('f7cf', period)\n f7cl = foyer_fiscal('f7cl', period)\n f7cm = foyer_fiscal('f7cm', period)\n f7cn = foyer_fiscal('f7cn', period)\n f7cq = foyer_fiscal('f7cq', period)\n f7cr = foyer_fiscal('f7cr', period)\n f7cu = foyer_fiscal('f7cu', period)\n f7cv = foyer_fiscal('f7cv', period)\n f7cy = foyer_fiscal('f7cy', period)\n f7dy = foyer_fiscal('f7dy', period)\n P = parameters(period).impot_revenu.calcul_reductions_impots.cappme\n\n seuil1 = P.seuil * (maries_ou_pacses + 1)\n seuil2 = P.seuil_tpe * (maries_ou_pacses + 1)\n\n # Réduction investissement PME : imputation du plus ancien au plus récent\n base_report_cappme_2011_PME = min_(f7cl, seuil1)\n base_report_cappme_2012_PME = max_(0, min_(f7cm, seuil1) - base_report_cappme_2011_PME)\n base_report_cappme_2013_PME = max_(0, min_(f7cn, seuil1 - base_report_cappme_2011_PME - base_report_cappme_2012_PME))\n base_report_cappme_2014_PME = max_(0, min_(f7cc, seuil1 - base_report_cappme_2011_PME - base_report_cappme_2012_PME - base_report_cappme_2013_PME))\n base_cappme_2015_PME = max_(0, min_(f7cu, seuil1 - base_report_cappme_2011_PME - base_report_cappme_2012_PME - base_report_cappme_2013_PME - base_report_cappme_2014_PME))\n\n # Réduction investissement TPE : imputation du plus ancien au plus récent\n base_report_cappme_2012_TPE = min_(f7cq, seuil2)\n base_report_cappme_2013_TPE = max_(0, min_(f7cr, seuil2 - base_report_cappme_2012_TPE))\n base_report_cappme_2014_TPE = max_(0, min_(f7cv, seuil2 - base_report_cappme_2012_TPE - base_report_cappme_2013_TPE))\n base_cappme_2015_TPE = max_(0, min_(f7cf, seuil2 - base_report_cappme_2012_TPE - base_report_cappme_2013_TPE - base_report_cappme_2014_TPE))\n\n report_cappme_2013_plaf_general = f7cy\n report_cappme_2014_plaf_general = f7dy\n\n seuil3 = seuil2 - min_(seuil2, base_report_cappme_2011_PME)\n\n return (\n report_cappme_2013_plaf_general\n + report_cappme_2014_plaf_general\n + P.taux22 * min_(seuil2, base_report_cappme_2011_PME)\n + P.taux18 * min_(\n seuil3,\n base_report_cappme_2012_PME\n + base_report_cappme_2013_PME\n + base_report_cappme_2014_PME\n + base_cappme_2015_PME\n + base_report_cappme_2012_TPE\n + base_report_cappme_2013_TPE\n + base_report_cappme_2014_TPE\n + base_cappme_2015_TPE\n )\n )\n", "start_line_number": 320, "stop_line_number": 376, "variables": [ "f7cc", "f7cf", "f7cl", "f7cm", "f7cn", "f7cq", "f7cr", "f7cu", "f7cv", "f7cy", "f7dy", "maries_ou_pacses" ] }, "2016-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", 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"base_report_cappme_2014_TPE", "lineno": 56 } }, "lineno": 49, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 41, "end_lineno": 57, "id": "base_report_cappme_2015_TPE", "lineno": 57 } }, "lineno": 49, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 58, "id": "base_cappme_2016_TPE", "lineno": 58 } } ], "ast_class": "Call", "col_offset": 21, "end_col_offset": 13, "end_lineno": 59, "func": { "ast_class": "Name", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 47, "id": "min_", "lineno": 47 }, "keywords": [], "lineno": 47 } } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 60, "lineno": 1, "name": "formula_2016_01_01" }, "documentation": "\nSouscriptions au capital des PME\n2016\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_reductions_impots.cappme.seuil", "impot_revenu.calcul_reductions_impots.cappme.seuil_tpe", "impot_revenu.calcul_reductions_impots.cappme.taux18" ], "source_code": "def formula_2016_01_01(foyer_fiscal, period, parameters):\n '''\n Souscriptions au capital des PME\n 2016\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n f7cc = foyer_fiscal('f7cc', period)\n f7cf = foyer_fiscal('f7cf', period)\n f7cl = foyer_fiscal('f7cl', period)\n f7cm = foyer_fiscal('f7cm', period)\n f7cn = foyer_fiscal('f7cn', period)\n f7cq = foyer_fiscal('f7cq', period)\n f7cr = foyer_fiscal('f7cr', period)\n f7cu = foyer_fiscal('f7cu', period)\n f7cv = foyer_fiscal('f7cv', period)\n f7cx = foyer_fiscal('f7cx', period)\n f7cy = foyer_fiscal('f7cy', period)\n f7dy = foyer_fiscal('f7dy', period)\n f7ey = foyer_fiscal('f7ey', period)\n P = parameters(period).impot_revenu.calcul_reductions_impots.cappme\n\n seuil1 = P.seuil * (maries_ou_pacses + 1)\n seuil2 = P.seuil_tpe * (maries_ou_pacses + 1)\n\n # Réduction investissement PME : imputation du plus ancien au plus récent\n base_report_cappme_2012_PME = min_(f7cl, seuil1)\n base_report_cappme_2013_PME = max_(0, min_(f7cm, seuil1) - base_report_cappme_2012_PME)\n base_report_cappme_2014_PME = max_(0, min_(f7cn, seuil1 - base_report_cappme_2012_PME - base_report_cappme_2013_PME))\n base_report_cappme_2015_PME = max_(0, min_(f7cc, seuil1 - base_report_cappme_2012_PME - base_report_cappme_2013_PME - base_report_cappme_2014_PME))\n base_cappme_2016_PME = max_(0, min_(f7cu, seuil1 - base_report_cappme_2012_PME - base_report_cappme_2013_PME - base_report_cappme_2014_PME - base_report_cappme_2015_PME))\n\n # Réduction investissement TPE : imputation du plus ancien au plus récent\n base_report_cappme_2012_TPE = min_(f7cq, seuil2)\n base_report_cappme_2013_TPE = max_(0, min_(f7cr, seuil2 - base_report_cappme_2012_TPE))\n base_report_cappme_2014_TPE = max_(0, min_(f7cv, seuil2 - base_report_cappme_2012_TPE - base_report_cappme_2013_TPE))\n base_report_cappme_2015_TPE = max_(0, min_(f7cx, seuil2 - base_report_cappme_2012_TPE - base_report_cappme_2013_TPE - base_report_cappme_2014_TPE))\n base_cappme_2016_TPE = max_(0, min_(f7cf, seuil2 - base_report_cappme_2012_TPE - base_report_cappme_2013_TPE - base_report_cappme_2014_TPE - base_report_cappme_2015_TPE))\n\n report_cappme_2013_plaf_general = f7cy\n report_cappme_2014_plaf_general = f7dy\n report_cappme_2015_plaf_general = f7ey\n\n return (\n report_cappme_2013_plaf_general\n + report_cappme_2014_plaf_general\n + report_cappme_2015_plaf_general\n + P.taux18 * min_(\n seuil2,\n base_report_cappme_2012_PME\n + base_report_cappme_2013_PME\n + base_report_cappme_2014_PME\n + base_report_cappme_2015_PME\n + base_cappme_2016_PME\n + base_report_cappme_2012_TPE\n + base_report_cappme_2013_TPE\n + base_report_cappme_2014_TPE\n + base_report_cappme_2015_TPE\n + base_cappme_2016_TPE\n )\n )\n", "start_line_number": 377, "stop_line_number": 437, "variables": [ "f7cc", "f7cf", "f7cl", "f7cm", "f7cn", "f7cq", "f7cr", "f7cu", "f7cv", "f7cx", "f7cy", "f7dy", "f7ey", "maries_ou_pacses" ] }, "2017-01-01": { "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": 5, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 5, 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25, "end_lineno": 50, "id": "min_", "lineno": 50 }, "keywords": [], "lineno": 50 } } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 55, "lineno": 1, "name": "formula_2017_01_01" }, "documentation": "\nSouscriptions au capital des PME\n2017\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_reductions_impots.cappme.seuil", "impot_revenu.calcul_reductions_impots.cappme.seuil_tpe", "impot_revenu.calcul_reductions_impots.cappme.taux18" ], "source_code": "def formula_2017_01_01(foyer_fiscal, period, parameters):\n '''\n Souscriptions au capital des PME\n 2017\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n f7cc = foyer_fiscal('f7cc', period)\n f7cf = foyer_fiscal('f7cf', period)\n f7cl = foyer_fiscal('f7cl', period)\n f7cm = foyer_fiscal('f7cm', period)\n f7cn = foyer_fiscal('f7cn', period)\n f7cq = foyer_fiscal('f7cq', period)\n f7cr = foyer_fiscal('f7cr', period)\n f7cv = foyer_fiscal('f7cv', period)\n f7cx = foyer_fiscal('f7cx', period)\n f7cy = foyer_fiscal('f7cy', period)\n f7dy = foyer_fiscal('f7dy', period)\n f7ey = foyer_fiscal('f7ey', period)\n f7fy = foyer_fiscal('f7fy', period)\n P = parameters(period).impot_revenu.calcul_reductions_impots.cappme\n\n plafond_PME = P.seuil * (maries_ou_pacses + 1)\n plafond_TPE = P.seuil_tpe * (maries_ou_pacses + 1)\n\n # Réduction investissement PME (souscription avant 2012) : imputation du plus ancien au plus récent\n base_report_cappme_2013_PME = min_(f7cl, plafond_PME)\n base_report_cappme_2014_PME = max_(0, min_(f7cm, plafond_PME - base_report_cappme_2013_PME))\n base_report_cappme_2015_PME = max_(0, min_(f7cn, plafond_PME - base_report_cappme_2013_PME - base_report_cappme_2014_PME))\n base_report_cappme_2016_PME = max_(0, min_(f7cc, plafond_PME - base_report_cappme_2013_PME - base_report_cappme_2014_PME - base_report_cappme_2015_PME))\n\n # Réduction investissement TPE (souscription à partir de 2012) : imputation du plus ancien au plus récent\n base_report_cappme_2013_TPE = min_(f7cq, plafond_TPE)\n base_report_cappme_2014_TPE = max_(0, min_(f7cr, plafond_TPE - base_report_cappme_2013_TPE))\n base_report_cappme_2015_TPE = max_(0, min_(f7cv, plafond_TPE - base_report_cappme_2013_TPE - base_report_cappme_2014_TPE))\n base_report_cappme_2016_TPE = max_(0, min_(f7cx, plafond_TPE - base_report_cappme_2013_TPE - base_report_cappme_2014_TPE - base_report_cappme_2015_TPE))\n\n # Réduction investissements de l'année courante\n base_cappme_2017 = max_(0, min_(f7cf, plafond_TPE - base_report_cappme_2013_TPE - base_report_cappme_2014_TPE - base_report_cappme_2015_TPE - base_report_cappme_2016_TPE))\n\n report_cappme_2013_plaf_general = f7cy\n report_cappme_2014_plaf_general = f7dy\n report_cappme_2015_plaf_general = f7ey\n report_cappme_2016_plaf_general = f7fy\n\n return (\n report_cappme_2013_plaf_general\n + report_cappme_2014_plaf_general\n + report_cappme_2015_plaf_general\n + report_cappme_2016_plaf_general\n + P.taux18 * min_(plafond_TPE,\n base_cappme_2017\n + base_report_cappme_2013_PME + base_report_cappme_2014_PME + base_report_cappme_2015_PME + base_report_cappme_2016_PME\n + base_report_cappme_2013_TPE + base_report_cappme_2014_TPE + base_report_cappme_2015_TPE + base_report_cappme_2016_TPE\n )\n )\n", "start_line_number": 438, "stop_line_number": 493, "variables": [ "f7cc", "f7cf", "f7cl", "f7cm", "f7cn", "f7cq", "f7cr", "f7cv", "f7cx", "f7cy", "f7dy", "f7ey", "f7fy", "maries_ou_pacses" ] } }, "json_type": "number", "label": "Réduction d'impôt au titre des souscriptions en numéraire au capital de PME non côtées", "last_review": "2017-01-01", "name": "cappme", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/4374-PGP" } ] }, "referring_variables": [ "reductions" ], "start_line_number": 116, "stop_line_number": 493, "value_type": "float" }