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"end_lineno": 23, "id": "rfr", "lineno": 23 }, "lineno": 23, "ops": [ { "ast_class": "Lt" } ] } }, "lineno": 23, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 49, "ctx": { "ast_class": "Load" }, "end_col_offset": 59, "end_lineno": 23, "id": "reduction2", "lineno": 23 } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 49, "end_lineno": 26, "lineno": 26, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 49, "end_lineno": 26, "id": "reduction_sous_condition_de_ressources", "lineno": 26 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 49, "end_lineno": 26, "lineno": 1, "name": "formula_2016_01_01" }, "documentation": "\nRéduction d'impôt sous condition de revenus\nCette réduction instaurée en 2016 vise à adoucir un effet de seuil d'assujettissement\nà l'impôt pour les foyers fiscaux les plus modestes, elle est plus à considérer comme une\n\"décote bis\" qu'une réduction fiscale à proprement parler.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_impot_revenu.plaf_qf.reduction_ss_condition_revenus.seuil1", "impot_revenu.calcul_impot_revenu.plaf_qf.reduction_ss_condition_revenus.seuil2", "impot_revenu.calcul_impot_revenu.plaf_qf.reduction_ss_condition_revenus.seuil_maj_enf", "impot_revenu.calcul_impot_revenu.plaf_qf.reduction_ss_condition_revenus.taux" ], "source_code": "def formula_2016_01_01(foyer_fiscal, period, parameters):\n '''\n Réduction d'impôt sous condition de revenus\n Cette réduction instaurée en 2016 vise à adoucir un effet de seuil d'assujettissement\n à l'impôt pour les foyers fiscaux les plus modestes, elle est plus à considérer comme une\n \"décote bis\" qu'une réduction fiscale à proprement parler.\n '''\n ir_plaf_qf = foyer_fiscal('ir_plaf_qf', period)\n decote = foyer_fiscal('decote', period)\n nb_adult = foyer_fiscal('nb_adult', period)\n nb_parts = foyer_fiscal('nbptr', period)\n rfr = foyer_fiscal('rfr', period)\n P = parameters(period).impot_revenu.calcul_impot_revenu.plaf_qf.reduction_ss_condition_revenus\n\n ir_apres_plaf_qf_et_decote = ir_plaf_qf - decote\n plafond1 = P.seuil1 * nb_adult + P.seuil_maj_enf * 2 * (nb_parts - nb_adult)\n plafond2 = P.seuil2 * nb_adult + P.seuil_maj_enf * 2 * (nb_parts - nb_adult)\n reduction1 = P.taux * ir_apres_plaf_qf_et_decote\n reduction2 = P.taux * ir_apres_plaf_qf_et_decote * (plafond2 - rfr) / (plafond2 - plafond1)\n\n reduction_sous_condition_de_ressources = (\n (rfr < plafond1) * reduction1\n + (rfr >= plafond1) * (rfr < plafond2) * reduction2\n )\n\n return reduction_sous_condition_de_ressources\n", "start_line_number": 1428, "stop_line_number": 1454, "variables": [ "decote", "ir_plaf_qf", "nb_adult", "nbptr", "rfr" ] }, "2020-01-01": null }, "json_type": "number", "label": "Réduction d'impôt sous condition de revenus, s'imputant avant toutes autres réductions", "last_review": "2020-01-01", "name": "reduction_ss_condition_revenus", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI000037985566&cidTexte=LEGITEXT000006069577" } ] }, "referring_variables": [ "ip_net" ], "start_line_number": 1417, "stop_line_number": 1454, "value_type": "float" }