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"op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 164, "id": "abic_defm", "lineno": 164 } }, "lineno": 163, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 164, "id": "alnp_imps", "lineno": 164 } }, "lineno": 163, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 55, "end_lineno": 164, "id": "cncn_aimp", "lineno": 164 } }, "lineno": 163, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 58, "ctx": { "ast_class": "Load" }, "end_col_offset": 71, "end_lineno": 164, "id": "rpns_mvct_pro", "lineno": 164 } }, "lineno": 163, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 74, "ctx": { "ast_class": "Load" }, "end_col_offset": 87, "end_lineno": 164, "id": "rpns_mvct_agr", "lineno": 164 } }, "lineno": 163, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 90, "ctx": { "ast_class": "Load" }, "end_col_offset": 106, "end_lineno": 164, "id": "rpns_mvct_nonpro", "lineno": 164 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 165, "lineno": 1, "name": "formula" }, "documentation": "\nRevenus des professions non salariées individuels\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rpns.cga_taux2", "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc", "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.marchandises", "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", "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.services.min", "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.services.taux" ], "source_code": "def formula(individu, period, parameters):\n '''\n Revenus des professions non salariées individuels\n '''\n arag_impg = individu('arag_impg', period)\n nrag_impg = individu('nrag_impg', period)\n arag_defi = individu('arag_defi', period)\n nrag_defi = individu('nrag_defi', period)\n mbic_impv = individu('mbic_impv', period)\n mbic_imps = individu('mbic_imps', period)\n abic_impn = individu('abic_impn', period)\n abic_imps = individu('abic_imps', period)\n abic_defn = individu('abic_defn', period)\n abic_defs = individu('abic_defs', period)\n nbic_impn = individu('nbic_impn', period)\n nbic_imps = individu('nbic_imps', period)\n nbic_defn = individu('nbic_defn', period)\n nbic_defs = individu('nbic_defs', period)\n macc_impv = individu('macc_impv', period)\n macc_imps = individu('macc_imps', period)\n aacc_impn = individu('aacc_impn', period)\n aacc_defn = individu('aacc_defn', period)\n aacc_defs = individu('aacc_defs', period)\n aacc_gits = individu('aacc_gits', period)\n nacc_impn = individu('nacc_impn', period)\n nacc_defn = individu('nacc_defn', period)\n nacc_defs = individu('nacc_defs', period)\n aacc_imps = individu('aacc_imps', period)\n mbnc_impo = individu('mbnc_impo', period)\n nacc_meup = individu('nacc_meup', period)\n nacc_meuc = individu('nacc_meuc', period)\n abic_impm = individu('abic_impm', period)\n abic_defm = individu('abic_defm', period)\n abnc_impo = individu('abnc_impo', period)\n abnc_defi = individu('abnc_defi', period)\n alnp_imps = individu('alnp_imps', period)\n nbnc_impo = individu('nbnc_impo', period)\n nbnc_defi = individu('nbnc_defi', period)\n alnp_defs = individu('alnp_defs', period)\n cbnc_assc = individu('f5qm', period) # noqa F841\n mncn_impo = individu('mncn_impo', period)\n cncn_bene = individu('cncn_bene', period)\n cncn_defi = individu('cncn_defi', period)\n abnc_proc = individu('abnc_proc', period) # noqa F841\n frag_fore = individu('frag_fore', period)\n coupe_bois = individu('coupe_bois', period)\n f5sq = individu('f5sq', period)\n mncn_exon = individu('mncn_exon', period) # noqa F841\n cncn_exon = individu('cncn_exon', period) # noqa F841\n cncn_aimp = individu('cncn_aimp', period)\n cncn_adef = individu('cncn_adef', period) # noqa F841\n cncn_info = individu('cncn_info', period) # noqa F841\n cncn_jcre = individu('cncn_jcre', period) # noqa F841\n revimpres = individu('revimpres', period) # noqa F841\n rpns_frag = individu('rpns_revenus_forfait_agricole', period)\n rpns_mrag = individu('rpns_revenus_microBA_agricole', period)\n rpns_pvct = individu('rpns_pvct', period)\n rpns_mvct_pro = individu('moins_values_court_terme_pro', period)\n rpns_mvct_agr = individu('moins_values_court_terme_agr', period)\n rpns_mvct_nonpro = individu('moins_values_court_terme_nonpro', period) # noqa F841\n macc_mvct = individu.foyer_fiscal('macc_mvct', period) * individu.has_role(FoyerFiscal.DECLARANT_PRINCIPAL)\n mncn_mvct = individu.foyer_fiscal('mncn_mvct', period) * individu.has_role(FoyerFiscal.DECLARANT_PRINCIPAL)\n nbnc_proc = individu('nbnc_proc', period) # noqa F841\n pveximpres = individu('pveximpres', period) # noqa F841\n pvtaimpres = individu('pvtaimpres', period) # noqa F841\n cga_taux2 = parameters(period).impot_revenu.calcul_revenus_imposables.rpns.cga_taux2\n micro = parameters(period).impot_revenu.calcul_revenus_imposables.rpns.micro\n\n def abat_rpns(rev, P):\n return max_(0, rev - min_(rev, max_(P.taux * min_(P.max, rev), P.min)))\n\n # Jeunes agriculteurs montant de l'abattement de 50% ou 100%\n # nrag_ajag = f5hm + f5im + f5jm\n\n# # déficits agricole des années antérieurs (imputables uniquement\n# # sur des revenus agricoles)\n# rag_timp = frag_impo + frag_pvct + arag_impg + nrag_impg\n# cond = (AUTRE <= microentreprise.def_agri_seuil)\n# def_agri = cond*(arag_defi + nrag_defi) + not_(cond)*min_(rag_timp, arag_defi + nrag_defi)\n# # TODO : check 2006 cf art 156 du CGI pour 2006\n# def_agri_ant = min_(max_(0,rag_timp - def_agri), f5sq)\n\n def_agri = f5sq + arag_defi + (1 + cga_taux2) * nrag_defi\n\n # # B revenus industriels et commerciaux professionnels\n # regime micro entreprise\n mbic_timp = abat_rpns(mbic_impv, micro.specialbnc.marchandises) + abat_rpns(mbic_imps, micro.specialbnc.services)\n\n # Régime du bénéfice réel bénéficiant de l'abattement CGA\n abic_timp = abic_impn + abic_imps - (abic_defn + abic_defs)\n\n # Régime du bénéfice réel ne bénéficiant pas de l'abattement CGA\n nbic_timp = (nbic_impn + nbic_imps) - (nbic_defn + nbic_defs)\n\n # Abatemment artisant pécheur\n # nbic_apch = f5ks + f5ls + f5ms # TODO : à intégrer qqpart\n\n # # C revenus industriels et commerciaux non professionnels\n # (revenus accesoires du foyers en nomenclature INSEE)\n\n # regime micro entreprise\n macc_timp = abat_rpns(macc_impv, micro.specialbnc.marchandises) + abat_rpns(macc_imps, micro.specialbnc.services)\n # Régime du bénéfice réel bénéficiant de l'abattement CGA\n aacc_timp = (\n max_(\n 0,\n (aacc_impn + (aacc_gits > 0) * max_(\n micro.specialbnc.services.min,\n aacc_gits * (1 - micro.specialbnc.marchandises.taux)\n ))\n + (aacc_imps > 0) * max_(\n micro.specialbnc.marchandises.min,\n aacc_imps * (1 - micro.specialbnc.services.taux)\n )\n + (nacc_meup > 0) * max_(\n micro.specialbnc.services.min,\n nacc_meup * (1 - micro.specialbnc.marchandises.taux)\n )\n + (nacc_meuc > 0) * max_(\n micro.specialbnc.services.min,\n nacc_meuc * (1 - micro.specialbnc.services.taux)\n )\n + max_(0, nacc_defs - alnp_defs) - aacc_defn - aacc_defs\n )\n )\n # Régime du bénéfice réel ne bénéficiant pas de l'abattement CGA\n nacc_timp = max_(0, nacc_impn - nacc_defn)\n\n # # E revenus non commerciaux non professionnels\n # regime déclaratif special ou micro-bnc\n mncn_timp = abat_rpns(mncn_impo, micro.specialbnc)\n\n # régime de la déclaration controlée\n # total 11\n cncn_timp = max_(0, cncn_bene - cncn_defi)\n # Abatement jeunes créateurs\n\n # # D revenus non commerciaux professionnels\n # regime déclaratif special ou micro-bnc\n mbnc_timp = abat_rpns(mbnc_impo, micro.specialbnc)\n\n # regime de la déclaration contrôlée bénéficiant de l'abattement association agréée\n abnc_timp = abnc_impo - abnc_defi\n\n # regime de la déclaration contrôlée ne bénéficiant pas de l'abattement association agréée\n nbnc_timp = nbnc_impo - nbnc_defi\n\n # # Totaux\n atimp = arag_impg + abic_timp + aacc_timp + abnc_timp\n ntimp = nrag_impg + nbic_timp + nacc_timp + nbnc_timp + cncn_timp\n\n majo_cga = max_(0, cga_taux2 * (ntimp + rpns_frag)) # Pour ne pas avoir à majorer les déficits\n # total 6\n revenus_non_salaries = rpns_frag + rpns_mrag + frag_fore + coupe_bois + atimp + ntimp + majo_cga - def_agri\n\n # revenu net après abatement\n # total 7\n rev_ns_mi = mbic_timp + max_(0, macc_timp) + mbnc_timp + mncn_timp\n exon_acc = max_(0, macc_timp + nacc_timp - macc_mvct) - macc_timp - nacc_timp # ajout artificiel\n exon_ncn = max_(0, mncn_timp - mncn_mvct) - mncn_timp # ajout artificiel\n\n return (\n revenus_non_salaries + rev_ns_mi + rpns_pvct + exon_acc + exon_ncn\n + abic_impm - abic_defm + alnp_imps + cncn_aimp - rpns_mvct_pro - rpns_mvct_agr - rpns_mvct_nonpro\n )\n", "start_line_number": 2904, "stop_line_number": 3069, "variables": [ "aacc_defn", "aacc_defs", "aacc_gits", "aacc_impn", "aacc_imps", "abic_defm", "abic_defn", "abic_defs", "abic_impm", "abic_impn", "abic_imps", "abnc_defi", "abnc_impo", "abnc_proc", "alnp_defs", "alnp_imps", "arag_defi", "arag_impg", "cncn_adef", "cncn_aimp", "cncn_bene", "cncn_defi", "cncn_exon", "cncn_info", "cncn_jcre", "coupe_bois", "f5qm", "f5sq", "frag_fore", "macc_imps", "macc_impv", "macc_mvct", "mbic_imps", "mbic_impv", "mbnc_impo", "mncn_exon", "mncn_impo", "mncn_mvct", "moins_values_court_terme_agr", "moins_values_court_terme_nonpro", "moins_values_court_terme_pro", "nacc_defn", "nacc_defs", "nacc_impn", "nacc_meuc", "nacc_meup", "nbic_defn", "nbic_defs", "nbic_impn", "nbic_imps", "nbnc_defi", "nbnc_impo", "nbnc_proc", "nrag_defi", "nrag_impg", "pveximpres", "pvtaimpres", "revimpres", "rpns_pvct", "rpns_revenus_forfait_agricole", "rpns_revenus_microBA_agricole" ] } }, "json_type": "number", "label": "Revenus imposables des professions non salariées individuelles", "name": "rpns_imposables", "referring_variables": [ "aah_base_ressources_eval_annuelle", "aide_logement_abattement_indemnites_chomage", "aide_logement_abattement_revenus_activite_professionnelle", "aide_logement_base_ressources_eval_forfaitaire", "aide_logement_base_ressources_individu", "aide_logement_biactivite", "assiette_csg_crds_non_salarie", "biactivite", "deces_artisan_commercant", "famille_independant", "formation_artisan_commercant", "formation_profession_liberale", "maladie_maternite_artisan_commercant", "maladie_maternite_artisan_commercant_taux", "maladie_maternite_profession_liberale", "ppe_rev", "prestations_familiales_base_ressources_individu", "retraite_complementaire_artisan_commercant", "retraite_complementaire_profession_liberale", "revenu_categoriel_non_salarial", "revenus_nets_du_travail", "revenus_travail_super_bruts_menage", "vieillesse_artisan_commercant", "vieillesse_profession_liberale", "visale_base_ressources_individuelle" ], "start_line_number": 2898, "stop_line_number": 3069, "unit": "currency", "ux_name": "Revenus imposables non salariés", "value_type": "float" }