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"openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rpns.micro.microfoncier.max", "impot_revenu.calcul_revenus_imposables.rpns.micro.microfoncier.taux" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n '''\n Revenus fonciers\n '''\n f4ba = foyer_fiscal('f4ba', period)\n f4bb = foyer_fiscal('f4bb', period)\n f4bc = foyer_fiscal('f4bc', period)\n f4bd = foyer_fiscal('f4bd', period)\n f4be = foyer_fiscal('f4be', period)\n microfoncier = parameters(period).impot_revenu.calcul_revenus_imposables.rpns.micro.microfoncier\n\n # Messages d'erreurs\n if ((f4ba != 0) & ((f4bb != 0) | (f4bc != 0))).any():\n log.error(('Problème de déclarations des revenus : incompatibilité de la déclaration des revenus fonciers (f4ba) et de déficits (f4bb, f4bc)'))\n if ((f4be != 0) & ((f4ba != 0) | (f4bb != 0) | (f4bc != 0))).any():\n log.error(('Problème de déclarations des revenus : incompatibilité de la déclaration des revenus fonciers (f4ba, f4bb, f4bc) et microfonciers (f4be)'))\n if (f4be > microfoncier.max).any():\n log.error(('Problème de déclarations des revenus : les revenus microfonciers (f4be) dépassent le maximum légal'))\n\n micro = min_(f4be, microfoncier.max) * (1 - microfoncier.taux)\n\n # Conditions\n deficit = (f4bc > 0) | (f4bb > 0)\n micro = f4be > 0\n\n # Calculs\n si_deficit = -f4bc\n si_micro = min_(f4be, microfoncier.max) * (1 - microfoncier.taux)\n sinon = max_(0, f4ba - f4bd)\n\n return select([deficit, micro],\n [si_deficit, si_micro], sinon)\n", "start_line_number": 910, "stop_line_number": 942, "variables": [ "f4ba", "f4bb", "f4bc", "f4bd", "f4be" ] } }, "json_type": "number", "label": "Revenu catégoriel - Foncier", "name": "revenu_categoriel_foncier", "reference": { "0001-01-01": [ { "href": "http://www.insee.fr/fr/methodes/default.asp?page=definitions/revenus-categoriesl.htm" } ] }, "referring_variables": [ "aide_logement_base_revenus_fiscaux", "assiette_csg_revenus_capital", "rev_coll", "revenu_categoriel", "revenus_et_produits_plafonnement_isf_ifi", "revenus_locatifs" ], "start_line_number": 903, "stop_line_number": 942, "unit": "currency", "value_type": "float" }