{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 12, "end_col_offset": 24, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 26, "end_col_offset": 32, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 34, "end_col_offset": 44, "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": 4, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 4, "lineno": 2, "value": "\n Impôt net avant réductions\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 59, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 5, "id": "cncn_info_i", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 39, "end_col_offset": 50, "end_lineno": 5, "lineno": 5, "value": "cncn_info" }, { "ast_class": "Name", "col_offset": 52, "ctx": { "ast_class": "Load" }, "end_col_offset": 58, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 59, "end_lineno": 5, "func": { "ast_class": "Attribute", "attr": "members", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 5, "id": "foyer_fiscal", "lineno": 5 } }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 43, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 6, "id": "decote", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 26, "end_col_offset": 34, "end_lineno": 6, "lineno": 6, "value": "decote" }, { "ast_class": "Name", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 43, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 51, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 7, "id": "ir_plaf_qf", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 30, "end_col_offset": 42, "end_lineno": 7, "lineno": 7, "value": "ir_plaf_qf" }, { "ast_class": "Name", "col_offset": 44, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 17, "end_col_offset": 51, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 29, "end_lineno": 7, "id": "foyer_fiscal", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 80, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 8, "id": "taux", "lineno": 8 } ], "value": { "ast_class": "Attribute", "attr": "taux16", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 80, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Attribute", "attr": "rpns", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 73, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Attribute", "attr": "calcul_revenus_imposables", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 68, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 8, "lineno": 8, "value": { "args": [ { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 29, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 8, "id": "parameters", "lineno": 8 }, "keywords": [], "lineno": 8 } } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 91, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 34, "end_lineno": 10, "id": "reduction_ss_condition_revenus", "lineno": 10 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 50, "end_col_offset": 82, "end_lineno": 10, "lineno": 10, "value": "reduction_ss_condition_revenus" }, { "ast_class": "Name", "col_offset": 84, "ctx": { "ast_class": "Load" }, "end_col_offset": 90, "end_lineno": 10, "id": "period", "lineno": 10 } ], "ast_class": "Call", "col_offset": 37, "end_col_offset": 91, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 49, "end_lineno": 10, "id": "foyer_fiscal", "lineno": 10 }, "keywords": [], "lineno": 10 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 119, "end_lineno": 12, "lineno": 12, "value": { "args": [ { "args": [ { "ast_class": "Constant", "col_offset": 23, "end_col_offset": 24, "end_lineno": 12, "lineno": 12, "value": 0 }, { "ast_class": "BinOp", "col_offset": 26, "end_col_offset": 117, "end_lineno": 12, "left": { "ast_class": "BinOp", "col_offset": 26, "end_col_offset": 84, "end_lineno": 12, "left": { "ast_class": "BinOp", "col_offset": 26, "end_col_offset": 75, "end_lineno": 12, "left": { "ast_class": "Name", "col_offset": 26, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 12, "id": "ir_plaf_qf", "lineno": 12 }, "lineno": 12, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 39, "end_col_offset": 75, "end_lineno": 12, "left": { "args": [ { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 67, "end_lineno": 12, "id": "cncn_info_i", "lineno": 12 } ], "ast_class": "Call", "col_offset": 39, "end_col_offset": 68, "end_lineno": 12, "func": { "ast_class": "Attribute", "attr": "sum", "col_offset": 39, "ctx": { "ast_class": "Load" }, "end_col_offset": 55, "end_lineno": 12, "lineno": 12, "value": { "ast_class": "Name", "col_offset": 39, "ctx": { "ast_class": "Load" }, "end_col_offset": 51, "end_lineno": 12, "id": "foyer_fiscal", "lineno": 12 } }, "keywords": [], "lineno": 12 }, "lineno": 12, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 71, "ctx": { "ast_class": "Load" }, "end_col_offset": 75, "end_lineno": 12, "id": "taux", "lineno": 12 } } }, "lineno": 12, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 78, "ctx": { "ast_class": "Load" }, "end_col_offset": 84, "end_lineno": 12, "id": "decote", "lineno": 12 } }, "lineno": 12, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 87, "ctx": { "ast_class": "Load" }, "end_col_offset": 117, "end_lineno": 12, "id": "reduction_ss_condition_revenus", "lineno": 12 } } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 118, "end_lineno": 12, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 12, "id": "max_", "lineno": 12 }, "keywords": [], "lineno": 12 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 119, "end_lineno": 12, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 12, "id": "around", "lineno": 12 }, "keywords": [], "lineno": 12 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 119, "end_lineno": 12, "lineno": 1, "name": "formula" }, "documentation": "\nImpôt net avant réductions\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rpns.taux16" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n '''\n Impôt net avant réductions\n '''\n cncn_info_i = foyer_fiscal.members('cncn_info', period)\n decote = foyer_fiscal('decote', period)\n ir_plaf_qf = foyer_fiscal('ir_plaf_qf', period)\n taux = parameters(period).impot_revenu.calcul_revenus_imposables.rpns.taux16\n # N'est pas véritablement une 'réduction', cf. la définition de cette variable\n reduction_ss_condition_revenus = foyer_fiscal('reduction_ss_condition_revenus', period)\n\n return around(max_(0, ir_plaf_qf + foyer_fiscal.sum(cncn_info_i) * taux - decote - reduction_ss_condition_revenus))\n", "start_line_number": 1481, "stop_line_number": 1493, "variables": [ "cncn_info", "decote", "ir_plaf_qf", "reduction_ss_condition_revenus" ] } }, "json_type": "number", "label": "Impôt sur le revenu après décote et réduction sous condition de revenus, avant réductions", "name": "ip_net", "referring_variables": [ "iaidrdi", "reductions" ], "start_line_number": 1475, "stop_line_number": 1493, "unit": "currency", "value_type": "float" }