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"col_offset": 44, "end_col_offset": 46, "end_lineno": 38, "lineno": 38, "value": 25 }, { "ast_class": "Name", "col_offset": 48, "ctx": { "ast_class": "Load" }, "end_col_offset": 55, "end_lineno": 38, "id": "montant", "lineno": 38 } ], "ast_class": "Call", "col_offset": 39, "end_col_offset": 56, "end_lineno": 38, "func": { "ast_class": "Name", "col_offset": 39, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 38, "id": "max_", "lineno": 38 }, "keywords": [], "lineno": 38 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 56, "end_lineno": 38, "lineno": 1, "name": "formula_2005_01_01" }, "documentation": "\nCrédit d'impôt en faveur des jeunes\n2005-2008\n\nrfr de l'année où jeune de moins de 26 à travaillé six mois\ncf. http://www3.finances.gouv.fr/calcul_impot/2009/pdf/form-2041-GY.pdf\nAttention seuls certains\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "parameters": [ "impot_revenu.calcul_credits_impots.jeunes.age", "impot_revenu.calcul_credits_impots.jeunes.int", "impot_revenu.calcul_credits_impots.jeunes.max", "impot_revenu.calcul_credits_impots.jeunes.min", "impot_revenu.calcul_credits_impots.jeunes.montant", "impot_revenu.calcul_credits_impots.jeunes.rfr_maj", "impot_revenu.calcul_credits_impots.jeunes.rfr_mult", "impot_revenu.calcul_credits_impots.jeunes.rfr_plaf", "impot_revenu.calcul_credits_impots.jeunes.taux" ], "source_code": "def formula_2005_01_01(individu, period, parameters):\n '''\n Crédit d'impôt en faveur des jeunes\n 2005-2008\n\n rfr de l'année où jeune de moins de 26 à travaillé six mois\n cf. http://www3.finances.gouv.fr/calcul_impot/2009/pdf/form-2041-GY.pdf\n Attention seuls certains\n '''\n janvier = period.first_month\n age = individu('age', janvier)\n salaire_imposable = individu('salaire_imposable', period, options = [ADD])\n elig_creimp_jeunes = individu('elig_creimp_jeunes', period)\n P = parameters(period).impot_revenu.calcul_credits_impots.jeunes\n\n # TODO: vérifier si les jeunes sous le foyer fiscal de leurs parents sont éligibles\n\n rfr = individu.foyer_fiscal('rfr', period)\n nbptr = individu.foyer_fiscal('nbptr', period)\n maries_ou_pacses = individu.foyer_fiscal('maries_ou_pacses', period)\n\n elig = (age < P.age) * (\n rfr\n < P.rfr_plaf\n * (maries_ou_pacses * P.rfr_mult + not_(maries_ou_pacses))\n + max_(0, nbptr - 2)\n * .5\n * P.rfr_maj\n + (nbptr == 1.5)\n * P.rfr_maj\n )\n\n montant = (\n (P.min <= salaire_imposable) * (salaire_imposable < P.int) * P.montant\n + (P.int <= salaire_imposable) * (salaire_imposable <= P.max) * (P.max - salaire_imposable) * P.taux\n )\n\n return elig_creimp_jeunes * elig * max_(25, montant) # D'après le document num. 2041 GY\n\n # somme calculée sur formulaire 2041\n", "start_line_number": 1289, "stop_line_number": 1329, "variables": [ "age", "elig_creimp_jeunes", "maries_ou_pacses", "nbptr", "rfr", "salaire_imposable" ] }, "2009-01-01": null }, "json_type": "number", "label": "Crédit d'impôt en faveur des jeunes", "last_review": "2009-01-01", "name": "jeunes_ind", "referring_variables": [ "jeunes" ], "start_line_number": 1282, "stop_line_number": 1329, "value_type": "float" }