{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "0001-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 12, "end_col_offset": 24, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 26, "end_col_offset": 32, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 7, "end_lineno": 6, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 6, "lineno": 2, "value": "\n Voir le formulaire 2041-ISF-FCP\n https://www.impots.gouv.fr/portail/formulaire/2041-isf-fcp/fiche-de-calcul-du-plafonnement-isf\n Points à améliorer : impôts payés à l'étranger\n " } }, { 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"prelevements_sociaux_revenus_capital_hors_csg_crds", "lineno": 26 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 27, "lineno": 1, "name": "formula" }, "documentation": "\nVoir le formulaire 2041-ISF-FCP\nhttps://www.impots.gouv.fr/portail/formulaire/2041-isf-fcp/fiche-de-calcul-du-plafonnement-isf\nPoints à améliorer : impôts payés à l'étranger\n", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "source_code": "def formula(foyer_fiscal, period):\n '''\n Voir le formulaire 2041-ISF-FCP\n https://www.impots.gouv.fr/portail/formulaire/2041-isf-fcp/fiche-de-calcul-du-plafonnement-isf\n Points à améliorer : impôts payés à l'étranger\n '''\n isf_ifi_avant_plaf = foyer_fiscal('isf_ifi_avant_plaf', period)\n irpp_economique = foyer_fiscal('irpp_economique', period)\n prelevement_forfaitaire_liberatoire = foyer_fiscal('prelevement_forfaitaire_liberatoire', period)\n prelevement_forfaitaire_unique_ir = foyer_fiscal('prelevement_forfaitaire_unique_ir', period)\n ir_pv_immo = foyer_fiscal('ir_pv_immo', period)\n crds_i = foyer_fiscal.members('crds', period)\n csg_i = foyer_fiscal.members('csg', period)\n crds = foyer_fiscal.sum(crds_i, role = FoyerFiscal.DECLARANT)\n csg = foyer_fiscal.sum(csg_i, role = FoyerFiscal.DECLARANT)\n prelevements_sociaux_revenus_capital_hors_csg_crds = foyer_fiscal('prelevements_sociaux_revenus_capital_hors_csg_crds', period)\n\n return (\n isf_ifi_avant_plaf\n - irpp_economique\n - prelevement_forfaitaire_liberatoire\n - prelevement_forfaitaire_unique_ir\n - ir_pv_immo\n - crds\n - csg\n - prelevements_sociaux_revenus_capital_hors_csg_crds\n )\n", "start_line_number": 570, "stop_line_number": 597, "variables": [ "crds", "csg", "ir_pv_immo", "irpp_economique", "isf_ifi_avant_plaf", "prelevement_forfaitaire_liberatoire", "prelevement_forfaitaire_unique_ir", "prelevements_sociaux_revenus_capital_hors_csg_crds" ] } }, "json_type": "number", "label": "Total des impôts dus au titre des revenus et produits (irpp, cehr, prélèvements forfaitaires, prélèvements sociaux) + ISF et IFI. Utilisé pour calculer le montant du plafonnement de l'ISF et de l'IFI.", "name": "total_impots_plafonnement_isf_ifi", "referring_variables": [ "isf_ifi_apres_plaf" ], "start_line_number": 564, "stop_line_number": 597, "unit": "currency", "value_type": "float" }