{
  "default_value": false,
  "definition_period": "month",
  "dtype": "bool_",
  "entity": "individu",
  "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/taxes_salaires_main_oeuvre.py",
  "formulas": {
    "0001-01-01": {
      "ast": {
        "args": {
          "args": [
            {
              "arg": "individu",
              "ast_class": "arg",
              "col_offset": 12,
              "end_col_offset": 20,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "period",
              "ast_class": "arg",
              "col_offset": 22,
              "end_col_offset": 28,
              "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": 78,
            "end_lineno": 4,
            "lineno": 4,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 15,
                "end_lineno": 4,
                "id": "association",
                "lineno": 4
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 27,
                  "end_col_offset": 69,
                  "end_lineno": 4,
                  "lineno": 4,
                  "value": "entreprise_est_association_non_lucrative"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 71,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 77,
                  "end_lineno": 4,
                  "id": "period",
                  "lineno": 4
                }
              ],
              "ast_class": "Call",
              "col_offset": 18,
              "end_col_offset": 78,
              "end_lineno": 4,
              "func": {
                "ast_class": "Name",
                "col_offset": 18,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 26,
                "end_lineno": 4,
                "id": "individu",
                "lineno": 4
              },
              "keywords": [],
              "lineno": 4
            }
          },
          {
            "ast_class": "Return",
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            "end_col_offset": 28,
            "end_lineno": 6,
            "lineno": 6,
            "value": {
              "args": [
                {
                  "ast_class": "Name",
                  "col_offset": 16,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 27,
                  "end_lineno": 6,
                  "id": "association",
                  "lineno": 6
                }
              ],
              "ast_class": "Call",
              "col_offset": 11,
              "end_col_offset": 28,
              "end_lineno": 6,
              "func": {
                "ast_class": "Name",
                "col_offset": 11,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 15,
                "end_lineno": 6,
                "id": "not_",
                "lineno": 6
              },
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              "lineno": 6
            }
          }
        ],
        "col_offset": 0,
        "decorator_list": [],
        "end_col_offset": 28,
        "end_lineno": 6,
        "lineno": 1,
        "name": "formula"
      },
      "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/taxes_salaires_main_oeuvre.py",
      "source_code": "def formula(individu, period):\n    # L'association a but non lucratif ne paie pas d'IS de droit commun article 206 du Code général des impôts\n    # -> pas de taxe d'apprentissage\n    association = individu('entreprise_est_association_non_lucrative', period)\n\n    return not_(association)\n",
      "start_line_number": 51,
      "stop_line_number": 57,
      "variables": [
        "entreprise_est_association_non_lucrative"
      ]
    }
  },
  "is_period_size_independent": true,
  "json_type": "boolean",
  "label": "Entreprise redevable de la taxe d'apprentissage",
  "name": "redevable_taxe_apprentissage",
  "reference": {
    "0001-01-01": [
      {
        "href": "https://www.economie.gouv.fr/entreprises/taxe-apprentissage"
      }
    ]
  },
  "referring_variables": [
    "contribution_developpement_apprentissage",
    "contribution_supplementaire_apprentissage",
    "taxe_apprentissage"
  ],
  "set_input": "set_input_dispatch_by_period",
  "start_line_number": 43,
  "stop_line_number": 57,
  "value_type": "bool"
}