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"col_offset": 11, "end_col_offset": 22, "end_lineno": 43, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 43, "id": "zbic", "lineno": 43 }, "lineno": 43, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 43, "id": "cbic", "lineno": 43 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 22, "end_lineno": 43, "lineno": 1, "name": "formula" }, "documentation": "\nBénéfices industriels et commerciaux\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.marchandises.min", "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.marchandises.taux", "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.services.taux" ], "source_code": "def formula(individu, period, parameters):\n '''\n Bénéfices industriels et commerciaux\n '''\n mbic_exon = individu('mbic_exon', period)\n mbic_impv = individu('mbic_impv', period)\n mbic_imps = individu('mbic_imps', period)\n abic_exon = individu('abic_exon', period)\n nbic_exon = individu('nbic_exon', period)\n abic_impn = individu('abic_impn', period)\n nbic_impn = individu('nbic_impn', period)\n abic_imps = individu('abic_imps', period)\n nbic_imps = individu('nbic_imps', period)\n abic_defn = individu('abic_defn', period)\n nbic_defn = individu('nbic_defn', period)\n abic_defs = individu('abic_defs', period)\n nbic_defs = individu('nbic_defs', period)\n nbic_apch = individu('nbic_apch', period)\n micro = parameters(period).impot_revenu.calcul_revenus_imposables.rpns.micro\n\n zbic = (\n mbic_exon + mbic_impv + mbic_imps\n + abic_exon + nbic_exon\n + abic_impn + nbic_impn\n + abic_imps + nbic_imps\n + abic_defn - nbic_defn\n + abic_defs - nbic_defs\n + nbic_apch\n )\n\n cond = (mbic_impv > 0) & (mbic_imps == 0)\n taux = micro.specialbnc.marchandises.taux * cond + micro.specialbnc.services.taux * not_(cond)\n\n cbic = min_(\n mbic_impv + mbic_imps + mbic_exon,\n max_(\n micro.specialbnc.marchandises.min,\n round_(\n mbic_impv * micro.specialbnc.marchandises.taux + mbic_imps * micro.specialbnc.services.taux + mbic_exon * taux\n )\n )\n )\n return zbic - cbic\n", "start_line_number": 2603, "stop_line_number": 2646, "variables": [ "abic_defn", "abic_defs", "abic_exon", "abic_impn", "abic_imps", "mbic_exon", "mbic_imps", "mbic_impv", "nbic_apch", "nbic_defn", "nbic_defs", "nbic_exon", "nbic_impn", "nbic_imps" ] } }, "json_type": "number", "label": "Bénéfices industriels et commerciaux", "name": "ric", "reference": { "0001-01-01": [ { "href": "http://www.impots.gouv.fr/portal/dgi/public/professionnels.impot?pageId=prof_bic&espId=2&impot=BIC&sfid=50" } ] }, "referring_variables": [ "revenus_et_produits_plafonnement_isf_ifi" ], "start_line_number": 2596, "stop_line_number": 2646, "value_type": "float" }