{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_non_salarie.py", "formulas": { "2015-01-01": { "ast": { "args": { "args": [ { "arg": "individu", "ast_class": "arg", "col_offset": 17, "end_col_offset": 25, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 27, "end_col_offset": 33, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 35, "end_col_offset": 45, "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": 113, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 35, "end_lineno": 2, "id": "plafond_securite_sociale_annuel", "lineno": 2 } ], "value": { "ast_class": "Attribute", "attr": "plafond_securite_sociale_annuel", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 113, "end_lineno": 2, "lineno": 2, "value": { "ast_class": "Attribute", "attr": "pss", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 81, "end_lineno": 2, "lineno": 2, "value": { "ast_class": "Attribute", "attr": "prelevements_sociaux", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 77, "end_lineno": 2, "lineno": 2, "value": { "args": [ { "ast_class": "Name", "col_offset": 49, "ctx": { "ast_class": "Load" }, "end_col_offset": 55, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 38, "end_col_offset": 56, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 48, "end_lineno": 2, "id": "parameters", "lineno": 2 }, "keywords": [], "lineno": 2 } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 120, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 3, "id": "formation", "lineno": 3 } ], "value": { "ast_class": "Attribute", "attr": "formation_ac", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 120, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "cotisations_taxes_independants_artisans_commercants", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 107, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "prelevements_sociaux", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 55, "end_lineno": 3, "lineno": 3, "value": { "args": [ { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 33, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 34, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 3, "id": "parameters", "lineno": 3 }, "keywords": [], "lineno": 3 } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 69, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 18, "end_lineno": 5, "id": "bareme_artisan", "lineno": 5 } ], "value": { "args": [], "ast_class": "Call", "col_offset": 21, "end_col_offset": 69, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 41, "end_lineno": 5, "id": "MarginalRateTaxScale", "lineno": 5 }, "keywords": [ { "arg": "name", "ast_class": "keyword", "col_offset": 42, "end_col_offset": 68, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "Constant", "col_offset": 49, "end_col_offset": 68, "end_lineno": 5, "lineno": 5, "value": "formation_artisan" } } ], "lineno": 5 } }, { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 62, "end_lineno": 6, "lineno": 6, "value": { "args": [ { "ast_class": "Constant", "col_offset": 31, "end_col_offset": 32, "end_lineno": 6, "lineno": 6, "value": 0 }, { "ast_class": "Attribute", "attr": "sous_pss", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 61, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Attribute", "attr": "artisans", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 6, "id": "formation", "lineno": 6 } } } ], "ast_class": "Call", "col_offset": 4, "end_col_offset": 62, "end_lineno": 6, "func": { "ast_class": "Attribute", "attr": "add_bracket", "col_offset": 4, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 6, "id": "bareme_artisan", "lineno": 6 } }, "keywords": [], "lineno": 6 } }, { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 36, "end_lineno": 7, "lineno": 7, "value": { "args": [ { "ast_class": "Constant", "col_offset": 31, "end_col_offset": 32, "end_lineno": 7, "lineno": 7, "value": 1 }, { "ast_class": "Constant", "col_offset": 34, "end_col_offset": 35, "end_lineno": 7, "lineno": 7, "value": 0 } ], "ast_class": "Call", "col_offset": 4, "end_col_offset": 36, "end_lineno": 7, "func": { "ast_class": "Attribute", "attr": "add_bracket", "col_offset": 4, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 7, "lineno": 7, "value": { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 7, "id": "bareme_artisan", "lineno": 7 } }, "keywords": [], "lineno": 7 } }, { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 71, "end_lineno": 8, "lineno": 8, "value": { "args": [ { "ast_class": "Name", "col_offset": 39, "ctx": { "ast_class": "Load" }, "end_col_offset": 70, "end_lineno": 8, "id": "plafond_securite_sociale_annuel", "lineno": 8 } ], "ast_class": "Call", "col_offset": 4, "end_col_offset": 71, "end_lineno": 8, "func": { "ast_class": "Attribute", "attr": "multiply_thresholds", "col_offset": 4, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 8, "id": "bareme_artisan", "lineno": 8 } }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 75, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 21, "end_lineno": 10, "id": "bareme_commercant", "lineno": 10 } ], "value": { "args": [], "ast_class": "Call", "col_offset": 24, "end_col_offset": 75, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 10, "id": "MarginalRateTaxScale", "lineno": 10 }, "keywords": [ { "arg": "name", "ast_class": "keyword", "col_offset": 45, "end_col_offset": 74, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Constant", "col_offset": 52, "end_col_offset": 74, "end_lineno": 10, "lineno": 10, "value": "formation_commercant" } } ], "lineno": 10 } }, { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 80, "end_lineno": 11, "lineno": 11, "value": { "args": [ { "ast_class": "Constant", "col_offset": 34, "end_col_offset": 35, "end_lineno": 11, "lineno": 11, "value": 0 }, { "ast_class": "Attribute", "attr": "sous_pss", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 79, "end_lineno": 11, "lineno": 11, "value": { "ast_class": "Attribute", "attr": "commercants_industriels", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 70, "end_lineno": 11, "lineno": 11, "value": { "ast_class": "Name", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 46, "end_lineno": 11, "id": "formation", "lineno": 11 } } } ], "ast_class": "Call", "col_offset": 4, "end_col_offset": 80, "end_lineno": 11, "func": { "ast_class": "Attribute", "attr": "add_bracket", "col_offset": 4, "ctx": { "ast_class": "Load" }, "end_col_offset": 33, "end_lineno": 11, "lineno": 11, "value": { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 11, "id": "bareme_commercant", "lineno": 11 } }, "keywords": [], "lineno": 11 } }, { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 39, "end_lineno": 12, "lineno": 12, "value": { "args": [ { "ast_class": "Constant", "col_offset": 34, "end_col_offset": 35, "end_lineno": 12, "lineno": 12, "value": 1 }, { "ast_class": "Constant", "col_offset": 37, "end_col_offset": 38, "end_lineno": 12, "lineno": 12, "value": 0 } ], "ast_class": "Call", "col_offset": 4, "end_col_offset": 39, "end_lineno": 12, "func": { "ast_class": "Attribute", "attr": "add_bracket", "col_offset": 4, "ctx": { "ast_class": "Load" }, "end_col_offset": 33, "end_lineno": 12, "lineno": 12, "value": { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 12, "id": "bareme_commercant", "lineno": 12 } }, "keywords": [], "lineno": 12 } }, { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 74, "end_lineno": 13, "lineno": 13, "value": { "args": [ { "ast_class": "Name", "col_offset": 42, "ctx": { "ast_class": "Load" }, "end_col_offset": 73, "end_lineno": 13, "id": "plafond_securite_sociale_annuel", "lineno": 13 } ], "ast_class": "Call", "col_offset": 4, "end_col_offset": 74, "end_lineno": 13, "func": { "ast_class": "Attribute", "attr": "multiply_thresholds", "col_offset": 4, "ctx": { "ast_class": "Load" }, "end_col_offset": 41, "end_lineno": 13, "lineno": 13, "value": { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 13, "id": "bareme_commercant", "lineno": 13 } }, "keywords": [], "lineno": 13 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 50, "end_lineno": 14, "lineno": 14, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 12, "end_lineno": 14, "id": "assiette", "lineno": 14 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 41, "end_lineno": 14, "lineno": 14, "value": "rpns_imposables" }, { "ast_class": "Name", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 49, "end_lineno": 14, "id": "period", "lineno": 14 } ], "ast_class": "Call", "col_offset": 15, "end_col_offset": 50, "end_lineno": 14, "func": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 14, "id": "individu", "lineno": 14 }, "keywords": [], "lineno": 14 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 69, "end_lineno": 15, "lineno": 15, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 25, "end_lineno": 15, "id": "categorie_non_salarie", "lineno": 15 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 37, "end_col_offset": 60, "end_lineno": 15, "lineno": 15, "value": "categorie_non_salarie" }, { "ast_class": "Name", "col_offset": 62, "ctx": { "ast_class": "Load" }, "end_col_offset": 68, "end_lineno": 15, "id": "period", "lineno": 15 } ], "ast_class": "Call", "col_offset": 28, "end_col_offset": 69, "end_lineno": 15, "func": { "ast_class": "Name", "col_offset": 28, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 15, "id": "individu", "lineno": 15 }, "keywords": [], "lineno": 15 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 73, "end_lineno": 16, "lineno": 16, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 11, "end_lineno": 16, "id": "artisan", "lineno": 16 } ], "value": { "ast_class": "Compare", "col_offset": 15, "comparators": [ { "ast_class": "Attribute", "attr": "artisan", "col_offset": 40, "ctx": { "ast_class": "Load" }, "end_col_offset": 72, "end_lineno": 16, "lineno": 16, "value": { "ast_class": "Name", "col_offset": 40, "ctx": { "ast_class": "Load" }, "end_col_offset": 64, "end_lineno": 16, "id": "TypesCategorieNonSalarie", "lineno": 16 } } ], "end_col_offset": 72, "end_lineno": 16, "left": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 16, "id": "categorie_non_salarie", "lineno": 16 }, "lineno": 16, "ops": [ { "ast_class": "Eq" } ] } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 79, "end_lineno": 17, "lineno": 17, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 17, "id": "commercant", "lineno": 17 } ], "value": { "ast_class": "Compare", "col_offset": 18, "comparators": [ { "ast_class": "Attribute", "attr": "commercant", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 78, "end_lineno": 17, "lineno": 17, "value": { "ast_class": "Name", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 67, "end_lineno": 17, "id": "TypesCategorieNonSalarie", "lineno": 17 } } ], "end_col_offset": 78, "end_lineno": 17, "left": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 17, "id": "categorie_non_salarie", "lineno": 17 }, "lineno": 17, "ops": [ { "ast_class": "Eq" } ] } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 99, "end_lineno": 18, "lineno": 18, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 99, "end_lineno": 18, "left": { "ast_class": "UnaryOp", "col_offset": 11, "end_col_offset": 51, "end_lineno": 18, "lineno": 18, "op": { "ast_class": "USub" }, "operand": { "args": [ { "ast_class": "BinOp", "col_offset": 32, "end_col_offset": 50, "end_lineno": 18, "left": { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 18, "id": "assiette", "lineno": 18 }, "lineno": 18, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 18, "id": "artisan", "lineno": 18 } } ], "ast_class": "Call", "col_offset": 12, "end_col_offset": 51, "end_lineno": 18, "func": { "ast_class": "Attribute", "attr": "calc", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 18, "lineno": 18, "value": { "ast_class": "Name", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 18, "id": "bareme_artisan", "lineno": 18 } }, "keywords": [], "lineno": 18 } }, "lineno": 18, "op": { "ast_class": "Sub" }, "right": { "args": [ { "ast_class": "BinOp", "col_offset": 77, "end_col_offset": 98, "end_lineno": 18, "left": { "ast_class": "Name", "col_offset": 77, "ctx": { "ast_class": "Load" }, "end_col_offset": 85, "end_lineno": 18, "id": "assiette", "lineno": 18 }, "lineno": 18, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 88, "ctx": { "ast_class": "Load" }, "end_col_offset": 98, "end_lineno": 18, "id": "commercant", "lineno": 18 } } ], "ast_class": "Call", "col_offset": 54, "end_col_offset": 99, "end_lineno": 18, "func": { "ast_class": "Attribute", "attr": "calc", "col_offset": 54, "ctx": { "ast_class": "Load" }, "end_col_offset": 76, "end_lineno": 18, "lineno": 18, "value": { "ast_class": "Name", "col_offset": 54, "ctx": { "ast_class": "Load" }, "end_col_offset": 71, "end_lineno": 18, "id": "bareme_commercant", "lineno": 18 } }, "keywords": [], "lineno": 18 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 99, "end_lineno": 18, "lineno": 1, "name": "formula_2015" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_non_salarie.py", "parameters": [ "prelevements_sociaux.cotisations_taxes_independants_artisans_commercants.formation_ac.artisans.sous_pss", "prelevements_sociaux.cotisations_taxes_independants_artisans_commercants.formation_ac.commercants_industriels.sous_pss", "prelevements_sociaux.pss.plafond_securite_sociale_annuel" ], "source_code": "def formula_2015(individu, period, parameters):\n plafond_securite_sociale_annuel = parameters(period).prelevements_sociaux.pss.plafond_securite_sociale_annuel\n formation = parameters(period).prelevements_sociaux.cotisations_taxes_independants_artisans_commercants.formation_ac\n # Artisan\n bareme_artisan = MarginalRateTaxScale(name = 'formation_artisan')\n bareme_artisan.add_bracket(0, formation.artisans.sous_pss)\n bareme_artisan.add_bracket(1, 0)\n bareme_artisan.multiply_thresholds(plafond_securite_sociale_annuel)\n # Commercant\n bareme_commercant = MarginalRateTaxScale(name = 'formation_commercant')\n bareme_commercant.add_bracket(0, formation.commercants_industriels.sous_pss)\n bareme_commercant.add_bracket(1, 0)\n bareme_commercant.multiply_thresholds(plafond_securite_sociale_annuel)\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": 124, "stop_line_number": 142, "variables": [ "categorie_non_salarie", "rpns_imposables" ] } }, "json_type": "number", "label": "Cotisation formation des artisans et des commercants", "last_review": "2015-01-01", "name": "formation_artisan_commercant", "referring_variables": [ "cotisations_non_salarie" ], "start_line_number": 118, "stop_line_number": 142, "value_type": "float" }