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"end_lineno": 19, "id": "bareme_commercant", "lineno": 19 } }, "keywords": [], "lineno": 19 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 99, "end_lineno": 19, "lineno": 1, "name": "formula_2004" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_non_salarie.py", "parameters": [ "prelevements_sociaux.cotisations_taxes_independants_artisans_commercants.deces_ac.artisans.sous_pss", "prelevements_sociaux.cotisations_taxes_independants_artisans_commercants.deces_ac.commercants_industriels.sous_pss", "prelevements_sociaux.pss.plafond_securite_sociale_annuel" ], "source_code": "def formula_2004(individu, period, parameters):\n plafond_securite_sociale_annuel = parameters(period).prelevements_sociaux.pss.plafond_securite_sociale_annuel\n deces_ac = parameters(period).prelevements_sociaux.cotisations_taxes_independants_artisans_commercants.deces_ac\n # Artisan\n bareme_artisan = MarginalRateTaxScale(name = 'deces_artisan')\n bareme_artisan.add_bracket(0, deces_ac.artisans.sous_pss)\n bareme_artisan.add_bracket(1, 0)\n bareme_artisan.multiply_thresholds(plafond_securite_sociale_annuel)\n # Commercant (Invalidite + Deces)\n bareme_commercant = MarginalRateTaxScale(name = 'deces_commercant')\n bareme_commercant.add_bracket(0, deces_ac.commercants_industriels.sous_pss)\n bareme_commercant.add_bracket(1, 0)\n bareme_commercant.multiply_thresholds(plafond_securite_sociale_annuel)\n # Calcul du montant\n assiette = individu('rpns_imposables', period)\n categorie_non_salarie = individu('categorie_non_salarie', period)\n artisan = (categorie_non_salarie == TypesCategorieNonSalarie.artisan)\n commercant = (categorie_non_salarie == TypesCategorieNonSalarie.commercant)\n return -bareme_artisan.calc(assiette * artisan) - bareme_commercant.calc(assiette * commercant)\n", "start_line_number": 79, "stop_line_number": 98, "variables": [ "categorie_non_salarie", "rpns_imposables" ] } }, "json_type": "number", "label": "Cotisation décès des artisans et invalidité-décès des commercants", "last_review": "2004-01-01", "name": "deces_artisan_commercant", "referring_variables": [ "cotisations_non_salarie" ], "start_line_number": 73, "stop_line_number": 116, "value_type": "float" }