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fiscal de référence\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "source_code": "def formula(foyer_fiscal, period, parameters):\n '''\n Revenu fiscal de référence\n '''\n abattements_plus_values = foyer_fiscal('abattements_plus_values', period)\n f2dm = foyer_fiscal('f2dm', period)\n microentreprise = foyer_fiscal('microentreprise', period)\n rfr_rev_capitaux_mobiliers = foyer_fiscal('rfr_rvcm_abattements_a_reintegrer', period) # Supprimée à partir de 2018\n revenus_capitaux_prelevement_liberatoire = foyer_fiscal('revenus_capitaux_prelevement_liberatoire', period, options = [ADD])\n revenus_capitaux_prelevement_forfaitaire_unique_ir = foyer_fiscal('revenus_capitaux_prelevement_forfaitaire_unique_ir', period, options = [ADD]) # Existe à partir de 2018\n rfr_charges_deductibles = foyer_fiscal('rfr_cd', period)\n rfr_plus_values_hors_rni = foyer_fiscal('rfr_plus_values_hors_rni', period)\n rni = foyer_fiscal('rni', period)\n rpns_exon_i = foyer_fiscal.members('rpns_exon', period)\n rpns_info_i = foyer_fiscal.members('rpns_info', period)\n\n rpns_info = foyer_fiscal.sum(rpns_info_i)\n rpns_exon = foyer_fiscal.sum(rpns_exon_i)\n\n return (\n max_(0, rni)\n + rfr_charges_deductibles + rfr_plus_values_hors_rni + rfr_rev_capitaux_mobiliers + revenus_capitaux_prelevement_liberatoire + revenus_capitaux_prelevement_forfaitaire_unique_ir\n + rpns_exon + rpns_info\n + abattements_plus_values\n + f2dm + microentreprise\n )\n\n # TO CHECK : f3vb after 2015 (abattements sur moins-values = interdits)\n", "start_line_number": 2249, "stop_line_number": 2277, "variables": [ "abattements_plus_values", "f2dm", "microentreprise", "revenus_capitaux_prelevement_forfaitaire_unique_ir", "revenus_capitaux_prelevement_liberatoire", "rfr_cd", "rfr_plus_values_hors_rni", "rfr_rvcm_abattements_a_reintegrer", "rni", "rpns_exon", "rpns_info" ] } }, "json_type": "number", "label": "Revenu fiscal de référence", "name": "rfr", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/5934-PGP.html?identifiant=BOI-IF-TH-10-50-30-20-20121127#5934-PGP_Calcul_du_revenu_fiscal_de__40" } ] }, "referring_variables": [ "aide_permis_pro_btp", "base_ressources_apa", "bourse_college_echelon", "bourse_lycee_echelon", "bourse_lycee_nombre_parts", "casa", "cehr", "cheque_energie_montant", "condition_rfr_exoneration_th", "crds_chomage", "crds_retraite", "csg_deductible_chomage", "csg_deductible_retraite", "csg_imposable_chomage", "csg_imposable_retraite", "degrevement_office_taxe_habitation", "depart1825_eligibilite", "eligibilite_anah", "jeunes_ind", "livret_epargne_populaire_eligibilite", "logement_social_eligible", "plafond_taxe_habitation", "plafond_taxe_habitation_eligibilite", "ppe_elig", "quaenv", "reduction_impot_exceptionnelle", "reduction_ss_condition_revenus" ], "start_line_number": 2242, "stop_line_number": 2277, "value_type": "float" }