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"impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.taux_prestations_de_services", "impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.taux_ventes_de_marchandises", "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.taux" ], "source_code": "def formula_2009_01_01(foyer_fiscal, period, parameters):\n ebnc_impo_i = foyer_fiscal.members('ebnc_impo', period)\n ebic_imps_i = foyer_fiscal.members('ebic_imps', period)\n ebic_impv_i = foyer_fiscal.members('ebic_impv', period)\n micro = parameters(period).impot_revenu.calcul_revenus_imposables.rpns.micro\n ebnc_impo = foyer_fiscal.sum(ebnc_impo_i)\n ebic_imps = foyer_fiscal.sum(ebic_imps_i)\n ebic_impv = foyer_fiscal.sum(ebic_impv_i)\n return (\n max_(0, ebnc_impo - max_(micro.microentreprise.montant_minimum, micro.specialbnc.taux * ebnc_impo))\n + max_(0, ebic_imps - max_(micro.microentreprise.montant_minimum, micro.microentreprise.taux_prestations_de_services * ebic_imps))\n + max_(0, ebic_impv - max_(micro.microentreprise.montant_minimum, micro.microentreprise.taux_ventes_de_marchandises * ebic_impv))\n )\n", "start_line_number": 1624, "stop_line_number": 1637, "variables": [ "ebic_imps", "ebic_impv", "ebnc_impo" ] } }, "json_type": "number", "label": "microentreprise", "last_review": "2009-01-01", "name": "microentreprise", "referring_variables": [ "rfr", "taux_effectif" ], "start_line_number": 1618, "stop_line_number": 1637, "value_type": "float" }