{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "formulas": { "2008-01-01": { "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, "lineno": 2, "value": "\n Crédit d'impôt exceptionnel sur les revenus 2008\n http://www11.minefi.gouv.fr/boi/boi2009/5fppub/textes/5b2509/5b2509.pdf\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 37, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 6, "id": "rni", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 23, "end_col_offset": 28, "end_lineno": 6, "lineno": 6, "value": "rni" }, { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 37, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 41, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 9, "end_lineno": 7, "id": "nbptr", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 32, "end_lineno": 7, "lineno": 7, "value": "nbptr" }, { "ast_class": "Name", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 12, "end_col_offset": 41, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 7, "id": "foyer_fiscal", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 37, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 8, "id": "iai", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 23, "end_col_offset": 28, "end_lineno": 8, "lineno": 8, "value": "iai" }, { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 37, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 8, "id": "foyer_fiscal", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 43, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 9, "id": "mohist", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 26, "end_col_offset": 34, "end_lineno": 9, "lineno": 9, "value": "mohist" }, { "ast_class": "Name", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 43, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 9, "id": "foyer_fiscal", "lineno": 9 }, "keywords": [], "lineno": 9 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 71, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 24, "end_lineno": 10, "id": "elig_creimp_exc_2008", "lineno": 10 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 40, "end_col_offset": 62, "end_lineno": 10, "lineno": 10, "value": "elig_creimp_exc_2008" }, { "ast_class": "Name", "col_offset": 64, "ctx": { "ast_class": "Load" }, "end_col_offset": 70, "end_lineno": 10, "id": "period", "lineno": 10 } ], "ast_class": "Call", "col_offset": 27, "end_col_offset": 71, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 10, "id": "foyer_fiscal", "lineno": 10 }, "keywords": [], "lineno": 10 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 21, "end_lineno": 13, "lineno": 13, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 13, "id": "rpp", "lineno": 13 } ], "value": { "ast_class": "BinOp", "col_offset": 10, "end_col_offset": 21, "end_lineno": 13, "left": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 13, "end_lineno": 13, "id": "rni", "lineno": 13 }, "lineno": 13, "op": { "ast_class": "Div" }, "right": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 13, "id": "nbptr", "lineno": 13 } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 9, "end_lineno": 26, "lineno": 15, "value": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 13, "end_lineno": 25, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 24, "end_lineno": 18, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 26, "end_lineno": 17, "left": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 16, "id": "elig_creimp_exc_2008", "lineno": 16 }, "lineno": 16, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Compare", "col_offset": 11, "comparators": [ { "ast_class": "Constant", "col_offset": 20, "end_col_offset": 25, "end_lineno": 17, "lineno": 17, "value": 10700 } ], "end_col_offset": 25, "end_lineno": 17, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 17, "id": "mohist", "lineno": 17 }, "lineno": 17, "ops": [ { "ast_class": "Lt" } ] } }, "lineno": 16, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Compare", "col_offset": 11, "comparators": [ { "ast_class": "Constant", "col_offset": 18, "end_col_offset": 23, "end_lineno": 18, "lineno": 18, "value": 12475 } ], "end_col_offset": 23, "end_lineno": 18, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 18, "id": "rpp", "lineno": 18 }, "lineno": 18, "ops": [ { "ast_class": "LtE" } ] } }, "lineno": 16, "op": { "ast_class": "Mult" }, "right": { "args": [ { "ast_class": "BinOp", "col_offset": 12, "end_col_offset": 49, "end_lineno": 24, "left": { "ast_class": "BinOp", "col_offset": 12, "end_col_offset": 27, "end_lineno": 22, "left": { "ast_class": "BinOp", "col_offset": 12, "end_col_offset": 30, "end_lineno": 21, "left": { "ast_class": "BinOp", "col_offset": 13, "end_col_offset": 18, "end_lineno": 20, "left": { "ast_class": "Constant", "col_offset": 13, "end_col_offset": 14, "end_lineno": 20, "lineno": 20, "value": 2 }, "lineno": 20, "op": { "ast_class": "Div" }, "right": { "ast_class": "Constant", "col_offset": 17, "end_col_offset": 18, "end_lineno": 20, "lineno": 20, "value": 3 } }, "lineno": 20, "op": { "ast_class": "Mult" }, "right": { "args": [ { "ast_class": "Constant", "col_offset": 19, "end_col_offset": 24, "end_lineno": 21, "lineno": 21, "value": 12475 }, { "ast_class": "Name", "col_offset": 26, "ctx": { "ast_class": "Load" }, "end_col_offset": 29, "end_lineno": 21, "id": "iai", "lineno": 21 } ], "ast_class": "Call", "col_offset": 14, "end_col_offset": 30, "end_lineno": 21, "func": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 21, "id": "min_", "lineno": 21 }, "keywords": [], "lineno": 21 } }, "lineno": 20, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Compare", "col_offset": 15, "comparators": [ { "ast_class": "Constant", "col_offset": 21, "end_col_offset": 26, "end_lineno": 22, "lineno": 22, "value": 11674 } ], "end_col_offset": 26, "end_lineno": 22, "left": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 22, "id": "rpp", "lineno": 22 }, "lineno": 22, "ops": [ { "ast_class": "Lt" } ] } }, "lineno": 20, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 14, "end_col_offset": 49, "end_lineno": 24, "left": { "ast_class": "Compare", "col_offset": 15, "comparators": [ { "ast_class": "Constant", "col_offset": 21, "end_col_offset": 26, "end_lineno": 23, "lineno": 23, "value": 11673 } ], "end_col_offset": 26, "end_lineno": 23, "left": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 23, "id": "rpp", "lineno": 23 }, "lineno": 23, "ops": [ { "ast_class": "Gt" } ] }, "lineno": 23, "op": { "ast_class": "Mult" }, "right": { "args": [ { "ast_class": "Constant", "col_offset": 19, "end_col_offset": 20, "end_lineno": 24, "lineno": 24, "value": 0 }, { "ast_class": "BinOp", "col_offset": 22, "end_col_offset": 48, "end_lineno": 24, "left": { "ast_class": "BinOp", "col_offset": 22, "end_col_offset": 42, "end_lineno": 24, "left": { "ast_class": "Constant", "col_offset": 22, "end_col_offset": 26, "end_lineno": 24, "lineno": 24, "value": 8317 }, "lineno": 24, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 30, "end_col_offset": 41, "end_lineno": 24, "left": { "ast_class": "Constant", "col_offset": 30, "end_col_offset": 35, "end_lineno": 24, "lineno": 24, "value": 12475 }, "lineno": 24, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 41, "end_lineno": 24, "id": "rpp", "lineno": 24 } } }, "lineno": 24, "op": { "ast_class": "Div" }, "right": { "ast_class": "Constant", "col_offset": 45, "end_col_offset": 48, "end_lineno": 24, "lineno": 24, "value": 802 } } ], "ast_class": "Call", "col_offset": 14, "end_col_offset": 49, "end_lineno": 24, "func": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 24, "id": "max_", "lineno": 24 }, "keywords": [], "lineno": 24 } } } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 13, "end_lineno": 25, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 16, "end_lineno": 19, "id": "around", "lineno": 19 }, "keywords": [], "lineno": 19 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 26, "lineno": 1, "name": "formula_2008_01_01" }, "documentation": "\nCrédit d'impôt exceptionnel sur les revenus 2008\nhttp://www11.minefi.gouv.fr/boi/boi2009/5fppub/textes/5b2509/5b2509.pdf\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "source_code": "def formula_2008_01_01(foyer_fiscal, period, parameters):\n '''\n Crédit d'impôt exceptionnel sur les revenus 2008\n http://www11.minefi.gouv.fr/boi/boi2009/5fppub/textes/5b2509/5b2509.pdf\n '''\n rni = foyer_fiscal('rni', period)\n nbptr = foyer_fiscal('nbptr', period)\n iai = foyer_fiscal('iai', period)\n mohist = foyer_fiscal('mohist', period)\n elig_creimp_exc_2008 = foyer_fiscal('elig_creimp_exc_2008', period)\n\n # TODO: gérer les DOM-TOM, corriger les formules, inclure 7KA\n rpp = rni / nbptr\n\n return (\n elig_creimp_exc_2008\n * (mohist < 10700)\n * (rpp <= 12475)\n * around(\n (2 / 3)\n * min_(12475, iai)\n * (rpp < 11674)\n + (rpp > 11673)\n * max_(0, 8317 * (12475 - rpp) / 802)\n )\n )\n", "start_line_number": 408, "stop_line_number": 434, "variables": [ "elig_creimp_exc_2008", "iai", "mohist", "nbptr", "rni" ] }, "2009-01-01": null }, "json_type": "number", "label": "Crédit d'impôt exceptionnel sur les revenus 2008", "last_review": "2009-01-01", "name": "creimp_exc_2008", "referring_variables": [ "credits_impot" ], "start_line_number": 401, "stop_line_number": 434, "value_type": "float" }