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'''\n Attention : Pour les années avant 2013, cette formule n'est pas entièrement correcte car le taux de la CSG n'était pas unique (distinction revenus du patrimoine et revenus de placement)\n et il y a aussi un problème pour les années postérieures à 2017/2018\n '''\n assiette_csg_revenus_capital = foyer_fiscal('assiette_csg_revenus_capital', period)\n csg = parameters(period).taxation_capital.prelevements_sociaux.csg\n\n # Pour les revenus du patrimoine, le changement de CSG se fait à partir des revenus de 2017,\n # mais le taux de CSG déductible se fait à partir des revenus 2018. Pour les revenus de placement le timing est différent,\n # et reste à être pris en compte ici : cf. II.B de l'art. 67 de loi 2017-1837 et 3° et 4° du V.A de l'art. 8 de loi 2017-1836\n return -assiette_csg_revenus_capital * csg.taux_global.produits_de_placement\n", "start_line_number": 328, "stop_line_number": 340, "variables": [ "assiette_csg_revenus_capital" ] } }, "json_type": "number", "label": "CSG sur les revenus du capital", "name": "csg_revenus_capital", "referring_variables": [ "csg", "prelevements_sociaux_revenus_capital" ], "start_line_number": 322, "stop_line_number": 340, "unit": "currency", "value_type": "float" }