{ "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": 8, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 8, "lineno": 2, "value": "\n Montant après seuil de recouvrement (hors ppe)\n NB : ce montant l'impôt correspond à une notion administrative :\n dans certains cas, il existe des prélèvements à la source faisant\n office d'acomptes d'impôt sur le revenu (cf. variable acomptes_ir). Ces acomptes sont comptabilisés\n dans la feuille d'impôt comme des crédits d'impôt, mais correspondent économiquement à des montants d'impôt dus.\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 37, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 9, "id": "iai", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 23, "end_col_offset": 28, "end_lineno": 9, "lineno": 9, "value": "iai" }, { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 37, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 9, "id": "foyer_fiscal", "lineno": 9 }, "keywords": [], "lineno": 9 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 57, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 17, "end_lineno": 10, "id": "credits_impot", "lineno": 10 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 33, "end_col_offset": 48, "end_lineno": 10, "lineno": 10, "value": "credits_impot" }, { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 10, "id": "period", "lineno": 10 } ], "ast_class": "Call", "col_offset": 20, "end_col_offset": 57, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 10, "id": "foyer_fiscal", "lineno": 10 }, "keywords": [], "lineno": 10 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 11, "lineno": 11, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 11, "id": "acomptes_ir", "lineno": 11 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 31, "end_col_offset": 44, "end_lineno": 11, "lineno": 11, "value": "acomptes_ir" }, { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 11, "id": "period", "lineno": 11 } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 53, "end_lineno": 11, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 11, "id": "foyer_fiscal", "lineno": 11 }, "keywords": [], "lineno": 11 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 12, "lineno": 12, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 12, "id": "cehr", "lineno": 12 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 12, "lineno": 12, "value": "cehr" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 12, "id": "period", "lineno": 12 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 12, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 12, "id": "foyer_fiscal", "lineno": 12 }, "keywords": [], "lineno": 12 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 72, "end_lineno": 13, "lineno": 13, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 5, "end_lineno": 13, "id": "P", "lineno": 13 } ], "value": { "ast_class": "Attribute", "attr": "recouvrement", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 72, "end_lineno": 13, "lineno": 13, "value": { "ast_class": "Attribute", "attr": "calcul_impot_revenu", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 59, "end_lineno": 13, "lineno": 13, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 13, "lineno": 13, "value": { "args": [ { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 13, "id": "period", "lineno": 13 } ], "ast_class": "Call", "col_offset": 8, "end_col_offset": 26, "end_lineno": 13, "func": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 13, "id": "parameters", "lineno": 13 }, "keywords": [], "lineno": 13 } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 57, "end_lineno": 15, "lineno": 15, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 15, "id": "pre_result", "lineno": 15 } ], "value": { "ast_class": "BinOp", "col_offset": 17, "end_col_offset": 57, "end_lineno": 15, "left": { "ast_class": "BinOp", "col_offset": 17, "end_col_offset": 50, "end_lineno": 15, "left": { "ast_class": "BinOp", "col_offset": 17, "end_col_offset": 36, "end_lineno": 15, "left": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 15, "id": "iai", "lineno": 15 }, "lineno": 15, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 15, "id": "credits_impot", "lineno": 15 } }, "lineno": 15, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 39, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 15, "id": "acomptes_ir", "lineno": 15 } }, "lineno": 15, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 53, "ctx": { "ast_class": "Load" }, "end_col_offset": 57, "end_lineno": 15, "id": "cehr", "lineno": 15 } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 9, "end_lineno": 33, "lineno": 17, "value": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 13, "end_lineno": 32, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 13, "end_lineno": 25, "left": { "ast_class": "Compare", "col_offset": 9, "comparators": [ { "ast_class": "Attribute", "attr": "seuil", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 18, "lineno": 18, "value": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 16, "end_lineno": 18, "id": "P", "lineno": 18 } } ], "end_col_offset": 22, "end_lineno": 18, "left": { "ast_class": "Name", "col_offset": 9, "ctx": { "ast_class": "Load" }, "end_col_offset": 12, "end_lineno": 18, "id": "iai", "lineno": 18 }, "lineno": 18, "ops": [ { "ast_class": "Gt" } ] }, "lineno": 18, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 12, "end_col_offset": 28, "end_lineno": 24, "left": { "ast_class": "BinOp", "col_offset": 12, "end_col_offset": 15, "end_lineno": 22, "left": { "ast_class": "BinOp", "col_offset": 12, "end_col_offset": 17, "end_lineno": 21, "left": { "ast_class": "BinOp", "col_offset": 12, "end_col_offset": 30, "end_lineno": 20, "left": { "ast_class": "Compare", "col_offset": 13, "comparators": [ { "ast_class": "Attribute", "attr": "min", "col_offset": 26, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 19, "lineno": 19, "value": { "ast_class": "Name", "col_offset": 26, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 19, "id": "P", "lineno": 19 } } ], "end_col_offset": 31, "end_lineno": 19, "left": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 19, "id": "pre_result", "lineno": 19 }, "lineno": 19, "ops": [ { "ast_class": "Lt" } ] }, "lineno": 19, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Compare", "col_offset": 15, "comparators": [ { "ast_class": "Constant", "col_offset": 28, "end_col_offset": 29, "end_lineno": 20, "lineno": 20, "value": 0 } ], "end_col_offset": 29, "end_lineno": 20, "left": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 20, "id": "pre_result", "lineno": 20 }, "lineno": 20, "ops": [ { "ast_class": "Gt" } ] } }, "lineno": 19, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 21, "id": "iai", "lineno": 21 } }, "lineno": 19, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Constant", "col_offset": 14, "end_col_offset": 15, "end_lineno": 22, "lineno": 22, "value": 0 } }, "lineno": 19, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 14, "end_col_offset": 28, "end_lineno": 24, "left": { "ast_class": "BinOp", "col_offset": 15, "end_col_offset": 56, "end_lineno": 23, "left": { "ast_class": "Compare", "col_offset": 16, "comparators": [ { "ast_class": "Constant", "col_offset": 30, "end_col_offset": 31, "end_lineno": 23, "lineno": 23, "value": 0 } ], "end_col_offset": 31, "end_lineno": 23, "left": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 23, "id": "pre_result", "lineno": 23 }, "lineno": 23, "ops": [ { "ast_class": "LtE" } ] }, "lineno": 23, "op": { "ast_class": "Add" }, "right": { "ast_class": "Compare", "col_offset": 36, "comparators": [ { "ast_class": "Attribute", "attr": "min", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 55, "end_lineno": 23, "lineno": 23, "value": { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 51, "end_lineno": 23, "id": "P", "lineno": 23 } } ], "end_col_offset": 55, "end_lineno": 23, "left": { "ast_class": "Name", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 46, "end_lineno": 23, "id": "pre_result", "lineno": 23 }, "lineno": 23, "ops": [ { "ast_class": "GtE" } ] } }, "lineno": 23, "op": { "ast_class": "Mult" }, "right": { "ast_class": "UnaryOp", "col_offset": 15, "end_col_offset": 27, "end_lineno": 24, "lineno": 24, "op": { "ast_class": "USub" }, "operand": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 24, "id": "pre_result", "lineno": 24 } } } } }, "lineno": 18, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 10, "end_col_offset": 13, "end_lineno": 32, "left": { "ast_class": "Compare", "col_offset": 11, "comparators": [ { "ast_class": "Attribute", "attr": "seuil", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 26, "lineno": 26, "value": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 26, "id": "P", "lineno": 26 } } ], "end_col_offset": 25, "end_lineno": 26, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 26, "id": "iai", "lineno": 26 }, "lineno": 26, "ops": [ { "ast_class": "LtE" } ] }, "lineno": 26, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 12, "end_col_offset": 17, "end_lineno": 31, "left": { "ast_class": "BinOp", "col_offset": 12, "end_col_offset": 27, "end_lineno": 28, "left": { "ast_class": "Compare", "col_offset": 13, "comparators": [ { "ast_class": "Constant", "col_offset": 26, "end_col_offset": 27, "end_lineno": 27, "lineno": 27, "value": 0 } ], "end_col_offset": 27, "end_lineno": 27, "left": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 27, "id": "pre_result", "lineno": 27 }, "lineno": 27, "ops": [ { "ast_class": "Lt" } ] }, "lineno": 27, "op": { "ast_class": "Mult" }, "right": { "ast_class": "UnaryOp", "col_offset": 15, "end_col_offset": 26, "end_lineno": 28, "lineno": 28, "op": { "ast_class": "USub" }, "operand": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 28, "id": "pre_result", "lineno": 28 } } }, "lineno": 27, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 14, "end_col_offset": 17, "end_lineno": 31, "left": { "ast_class": "BinOp", "col_offset": 14, "end_col_offset": 15, "end_lineno": 30, "left": { "ast_class": "Compare", "col_offset": 15, "comparators": [ { "ast_class": "Constant", "col_offset": 29, "end_col_offset": 30, "end_lineno": 29, "lineno": 29, "value": 0 } ], "end_col_offset": 30, "end_lineno": 29, "left": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 29, "id": "pre_result", "lineno": 29 }, "lineno": 29, "ops": [ { "ast_class": "GtE" } ] }, "lineno": 29, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Constant", "col_offset": 14, "end_col_offset": 15, "end_lineno": 30, "lineno": 30, "value": 0 } }, "lineno": 29, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 31, "id": "iai", "lineno": 31 } } } } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 33, "lineno": 1, "name": "formula" }, "documentation": "\nMontant après seuil de recouvrement (hors ppe)\nNB : ce montant l'impôt correspond à une notion administrative :\ndans certains cas, il existe des prélèvements à la source faisant\noffice d'acomptes d'impôt sur le revenu (cf. variable acomptes_ir). Ces acomptes sont comptabilisés\ndans la feuille d'impôt comme des crédits d'impôt, mais correspondent économiquement à des montants d'impôt dus.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_impot_revenu.recouvrement.min", "impot_revenu.calcul_impot_revenu.recouvrement.seuil" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n '''\n Montant après seuil de recouvrement (hors ppe)\n NB : ce montant l'impôt correspond à une notion administrative :\n dans certains cas, il existe des prélèvements à la source faisant\n office d'acomptes d'impôt sur le revenu (cf. variable acomptes_ir). Ces acomptes sont comptabilisés\n dans la feuille d'impôt comme des crédits d'impôt, mais correspondent économiquement à des montants d'impôt dus.\n '''\n iai = foyer_fiscal('iai', period)\n credits_impot = foyer_fiscal('credits_impot', period)\n acomptes_ir = foyer_fiscal('acomptes_ir', period)\n cehr = foyer_fiscal('cehr', period)\n P = parameters(period).impot_revenu.calcul_impot_revenu.recouvrement\n\n pre_result = iai - credits_impot - acomptes_ir + cehr\n\n return (\n (iai > P.seuil) * (\n (pre_result < P.min)\n * (pre_result > 0)\n * iai\n * 0\n + ((pre_result <= 0) + (pre_result >= P.min))\n * (- pre_result)\n )\n + (iai <= P.seuil) * (\n (pre_result < 0)\n * (-pre_result)\n + (pre_result >= 0)\n * 0\n * iai\n )\n )\n", "start_line_number": 2174, "stop_line_number": 2207, "variables": [ "acomptes_ir", "cehr", "credits_impot", "iai" ] } }, "json_type": "number", "label": "Impôt sur le revenu (IR) des personnes physiques après déduction des différents acomptes.", "name": "irpp", "reference": { "0001-01-01": [ { "href": "http://www.impots.gouv.fr/portal/dgi/public/particuliers.impot?pageId=part_impot_revenu&espId=1&impot=IR&sfid=50" } ] }, "referring_variables": [ "bouclier_imp_gen", "casa", "foyer_impose", "irpp_economique", "taux_moyen_imposition" ], "start_line_number": 2167, "stop_line_number": 2207, "unit": "currency", "ux_name": "IR réduit des accomptes déjà versés", "value_type": "float" }