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"openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/taxes_salaires_main_oeuvre.py", "parameters": [ "prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa.plus_de_2000_moins_de_1pc", "prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa.plus_de_250_entre_1_et_2pc", "prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa.plus_de_250_entre_2_et_3pc", "prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa.plus_de_250_entre_3_et_4pc", "prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa.plus_de_250_moins_de_1pc" ], "source_code": "def formula_2011_01_01(individu, period, parameters):\n redevable_taxe_apprentissage = individu('redevable_taxe_apprentissage', period)\n assiette_cotisations_sociales = individu('assiette_cotisations_sociales', period)\n effectif_entreprise = individu('effectif_entreprise', period)\n ratio_alternants = individu('ratio_alternants', period)\n contribution = parameters(period).prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa\n\n taxe_due = (effectif_entreprise >= 250) * (ratio_alternants < .04)\n taux_conditionnel = (\n (effectif_entreprise >= 2000) * (ratio_alternants < .01) * contribution.plus_de_2000_moins_de_1pc\n + (effectif_entreprise < 2000) * (ratio_alternants < .01) * contribution.plus_de_250_moins_de_1pc\n + (.01 <= ratio_alternants) * (ratio_alternants < .02) * contribution.plus_de_250_entre_1_et_2pc\n + (.02 <= ratio_alternants) * (ratio_alternants < .03) * contribution.plus_de_250_entre_2_et_3pc\n + (.03 <= ratio_alternants) * (ratio_alternants < .04) * contribution.plus_de_250_entre_3_et_4pc\n )\n taux_contribution = taux_conditionnel * taxe_due\n return - taux_contribution * assiette_cotisations_sociales * redevable_taxe_apprentissage\n", "start_line_number": 131, "stop_line_number": 148, "variables": [ "assiette_cotisations_sociales", "effectif_entreprise", "ratio_alternants", "redevable_taxe_apprentissage" ] }, "2012-01-01": { "ast": { "args": { "args": [ { "arg": "individu", "ast_class": "arg", "col_offset": 23, "end_col_offset": 31, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 33, "end_col_offset": 39, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 41, "end_col_offset": 51, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 83, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 32, "end_lineno": 2, "id": "redevable_taxe_apprentissage", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 44, "end_col_offset": 74, 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"ast_class": "Name", "col_offset": 33, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 20, "id": "assiette_cotisations_sociales", "lineno": 20 } }, "lineno": 20, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 65, "ctx": { "ast_class": "Load" }, "end_col_offset": 93, "end_lineno": 20, "id": "redevable_taxe_apprentissage", "lineno": 20 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 93, "end_lineno": 20, "lineno": 1, "name": "formula_2012_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/taxes_salaires_main_oeuvre.py", "parameters": [ "prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa.multiplicateur_alsace_moselle", "prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa.plus_de_2000_moins_de_1pc", "prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa.plus_de_250_entre_1_et_2pc", "prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa.plus_de_250_entre_2_et_3pc", "prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa.plus_de_250_entre_3_et_4pc", "prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa.plus_de_250_moins_de_1pc" ], "source_code": "def formula_2012_01_01(individu, period, parameters):\n redevable_taxe_apprentissage = individu('redevable_taxe_apprentissage', period)\n assiette_cotisations_sociales = individu('assiette_cotisations_sociales', period)\n effectif_entreprise = individu('effectif_entreprise', period)\n ratio_alternants = individu('ratio_alternants', period)\n salarie_regime_alsace_moselle = individu('salarie_regime_alsace_moselle', period)\n contribution = parameters(period).prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa\n\n multiplier = (salarie_regime_alsace_moselle * contribution.multiplicateur_alsace_moselle) + (1 - salarie_regime_alsace_moselle)\n\n taxe_due = (effectif_entreprise >= 250) * (ratio_alternants < .04)\n taux_conditionnel = (\n (effectif_entreprise >= 2000) * (ratio_alternants < .01) * contribution.plus_de_2000_moins_de_1pc\n + (effectif_entreprise < 2000) * (ratio_alternants < .01) * contribution.plus_de_250_moins_de_1pc\n + (.01 <= ratio_alternants) * (ratio_alternants < .02) * contribution.plus_de_250_entre_1_et_2pc\n + (.02 <= ratio_alternants) * (ratio_alternants < .03) * contribution.plus_de_250_entre_2_et_3pc\n + (.03 <= ratio_alternants) * (ratio_alternants < .04) * contribution.plus_de_250_entre_3_et_4pc\n )\n taux_contribution = taux_conditionnel * taxe_due * multiplier\n return - taux_contribution * assiette_cotisations_sociales * redevable_taxe_apprentissage\n", "start_line_number": 110, "stop_line_number": 130, "variables": [ "assiette_cotisations_sociales", "effectif_entreprise", "ratio_alternants", "redevable_taxe_apprentissage", "salarie_regime_alsace_moselle" ] 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"value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 93, "end_lineno": 21, "left": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 62, "end_lineno": 21, "left": { "ast_class": "UnaryOp", "col_offset": 11, "end_col_offset": 30, "end_lineno": 21, "lineno": 21, "op": { "ast_class": "USub" }, "operand": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 21, "id": "taux_contribution", "lineno": 21 } }, "lineno": 21, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 33, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 21, "id": "assiette_cotisations_sociales", "lineno": 21 } }, "lineno": 21, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 65, "ctx": { "ast_class": "Load" }, "end_col_offset": 93, "end_lineno": 21, "id": "redevable_taxe_apprentissage", "lineno": 21 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 93, "end_lineno": 21, "lineno": 1, "name": "formula_2015_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/taxes_salaires_main_oeuvre.py", "parameters": [ "prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa.multiplicateur_alsace_moselle", "prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa.plus_de_2000_moins_de_1pc", "prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa.plus_de_250_entre_1_et_2pc", "prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa.plus_de_250_entre_2_et_3pc", "prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa.plus_de_250_entre_3_et_4pc", "prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa.plus_de_250_entre_4_et_5pc", "prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa.plus_de_250_moins_de_1pc" ], "source_code": "def formula_2015_01_01(individu, period, parameters):\n redevable_taxe_apprentissage = individu('redevable_taxe_apprentissage', period)\n assiette_cotisations_sociales = individu('assiette_cotisations_sociales', period)\n ratio_alternants = individu('ratio_alternants', period)\n effectif_entreprise = individu('effectif_entreprise', period)\n salarie_regime_alsace_moselle = individu('salarie_regime_alsace_moselle', period)\n contribution = parameters(period).prelevements_sociaux.autres_taxes_participations_assises_salaires.apprentissage.csa\n\n multiplier = (salarie_regime_alsace_moselle * contribution.multiplicateur_alsace_moselle) + (1 - salarie_regime_alsace_moselle)\n\n taxe_due = (effectif_entreprise >= 250) * (ratio_alternants < .05)\n taux_conditionnel = (\n (effectif_entreprise >= 2000) * (ratio_alternants < .01) * contribution.plus_de_2000_moins_de_1pc\n + (effectif_entreprise < 2000) * (ratio_alternants < .01) * contribution.plus_de_250_moins_de_1pc\n + (.01 <= ratio_alternants) * (ratio_alternants < .02) * contribution.plus_de_250_entre_1_et_2pc\n + (.02 <= ratio_alternants) * (ratio_alternants < .03) * contribution.plus_de_250_entre_2_et_3pc\n + (.03 <= ratio_alternants) * (ratio_alternants < .04) * contribution.plus_de_250_entre_3_et_4pc\n + (.04 <= ratio_alternants) * (ratio_alternants < .05) * contribution.plus_de_250_entre_4_et_5pc\n )\n taux_contribution = taxe_due * taux_conditionnel * multiplier\n return - taux_contribution * assiette_cotisations_sociales * redevable_taxe_apprentissage\n", "start_line_number": 88, "stop_line_number": 109, "variables": [ "assiette_cotisations_sociales", "effectif_entreprise", "ratio_alternants", "redevable_taxe_apprentissage", "salarie_regime_alsace_moselle" ] } }, "json_type": "number", "label": "Contribution supplémentaire à l'apprentissage (CSA)", "last_review": "2015-01-01", "name": "contribution_supplementaire_apprentissage", "reference": { "0001-01-01": [ { "href": "https://www.service-public.fr/professionnels-entreprises/vosdroits/F22574" } ] }, "referring_variables": [ "cotisations_employeur_main_d_oeuvre" ], "set_input": "set_input_divide_by_period", "start_line_number": 80, "stop_line_number": 164, "unit": "currency", "ux_name": "Contrib. supplém. apprentissage (CSA)", "value_type": "float" }