@socialgouv/fiches-vdd 2.1206.0 → 2.1208.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +14 -0
- package/data/associations/F1126.json +24 -4
- package/data/associations/F15854.json +2 -2
- package/data/associations/F1927.json +2 -2
- package/data/associations/F21006.json +2 -2
- package/data/associations/F21885.json +1 -1
- package/data/associations/F23425.json +11 -43
- package/data/associations/F2607.json +11 -43
- package/data/associations/F31654.json +12 -2
- package/data/associations/F32081.json +11 -1
- package/data/associations/F34326.json +1 -1
- package/data/associations/F34667.json +1 -1
- package/data/associations/F34668.json +1 -1
- package/data/associations/R10946.json +11 -1
- package/data/associations/R11224.json +11 -1
- package/data/associations/R1236.json +1 -1
- package/data/associations/R17343.json +2 -2
- package/data/associations/R32050.json +1 -1
- package/data/associations/index.json +210 -210
- package/data/index.json +77012 -77060
- package/data/particuliers/F10.json +11 -1
- package/data/particuliers/F10030.json +11 -43
- package/data/particuliers/F10040.json +11 -1
- package/data/particuliers/F1010.json +1 -1
- package/data/particuliers/F10203.json +79 -0
- package/data/particuliers/F1024.json +2 -2
- package/data/particuliers/F10385.json +1 -1
- package/data/particuliers/F1043.json +3 -3
- package/data/particuliers/F1051.json +153 -194
- package/data/particuliers/F107.json +11 -43
- package/data/particuliers/F10720.json +1 -1
- package/data/particuliers/F10774.json +2 -2
- package/data/particuliers/F10990.json +24 -4
- package/data/particuliers/F10999.json +12 -2
- package/data/particuliers/F11056.json +799 -153
- package/data/particuliers/F1114.json +11 -1
- package/data/particuliers/F11182.json +2 -2
- package/data/particuliers/F1126.json +24 -4
- package/data/particuliers/F11267.json +11 -43
- package/data/particuliers/F11301.json +1 -1
- package/data/particuliers/F1136.json +11 -43
- package/data/particuliers/F1141.json +11 -1
- package/data/particuliers/F1153.json +1 -1
- package/data/particuliers/F1188.json +11 -1
- package/data/particuliers/F1191.json +2 -2
- package/data/particuliers/F1193.json +2 -2
- package/data/particuliers/F1199.json +11 -1
- package/data/particuliers/F11994.json +1 -1
- package/data/particuliers/F12214.json +4 -4
- package/data/particuliers/F1241.json +22 -2
- package/data/particuliers/F12544.json +2 -2
- package/data/particuliers/F1260.json +3 -3
- package/data/particuliers/F1266.json +11 -1
- package/data/particuliers/F12702.json +11 -1
- package/data/particuliers/F1290.json +11 -1
- package/data/particuliers/F1291.json +22 -2
- package/data/particuliers/F12918.json +3 -3
- package/data/particuliers/F1292.json +22 -2
- package/data/particuliers/F1295.json +11 -1
- package/data/particuliers/F13279.json +11 -1
- package/data/particuliers/F13482.json +11 -43
- package/data/particuliers/F13516.json +11 -43
- package/data/particuliers/F13551.json +33 -3
- package/data/particuliers/F13743.json +22 -86
- package/data/particuliers/F1379.json +11 -1
- package/data/particuliers/F1385.json +22 -2
- package/data/particuliers/F13889.json +11 -1
- package/data/particuliers/F13893.json +11 -43
- package/data/particuliers/F1396.json +4 -4
- package/data/particuliers/F1398.json +44 -4
- package/data/particuliers/F14039.json +11 -43
- package/data/particuliers/F1404.json +11 -1
- package/data/particuliers/F1410.json +4 -4
- package/data/particuliers/F14100.json +11 -43
- package/data/particuliers/F14102.json +11 -43
- package/data/particuliers/F1419.json +2478 -232
- package/data/particuliers/F14205.json +11 -1
- package/data/particuliers/F1435.json +1 -1
- package/data/particuliers/F144.json +6 -6
- package/data/particuliers/F1450.json +1 -1
- package/data/particuliers/F1454.json +11 -1
- package/data/particuliers/F1457.json +11 -1
- package/data/particuliers/F14728.json +12 -2
- package/data/particuliers/F14750.json +1 -1
- package/data/particuliers/F14984.json +1 -1
- package/data/particuliers/F15077.json +1 -1
- package/data/particuliers/F1514.json +11 -1
- package/data/particuliers/F1515.json +1 -1
- package/data/particuliers/F1520.json +2 -2
- package/data/particuliers/F1523.json +1 -1
- package/data/particuliers/F1524.json +3 -3
- package/data/particuliers/F1526.json +1 -1
- package/data/particuliers/F15396.json +6 -14
- package/data/particuliers/F1551.json +11 -1
- package/data/particuliers/F1567.json +1 -1
- package/data/particuliers/F15854.json +2 -2
- package/data/particuliers/F1604.json +11 -11
- package/data/particuliers/F16096.json +56 -3
- package/data/particuliers/F16271.json +11 -1
- package/data/particuliers/F1642.json +2 -2
- package/data/particuliers/F1649.json +11 -1
- package/data/particuliers/F16507.json +0 -35
- package/data/particuliers/F1653.json +1 -1
- package/data/particuliers/F16676.json +11 -43
- package/data/particuliers/F16832.json +22 -2
- package/data/particuliers/F16862.json +1 -1
- package/data/particuliers/F1687.json +11 -43
- package/data/particuliers/F1726.json +2 -2
- package/data/particuliers/F1731.json +11 -1
- package/data/particuliers/F1738.json +11 -43
- package/data/particuliers/F17452.json +26 -6
- package/data/particuliers/F1757.json +2 -2
- package/data/particuliers/F1759.json +2 -2
- package/data/particuliers/F1765.json +1 -1
- package/data/particuliers/F17698.json +1 -1
- package/data/particuliers/F1774.json +4 -4
- package/data/particuliers/F1794.json +2 -2
- package/data/particuliers/F18029.json +7817 -13886
- package/data/particuliers/F18291.json +1 -1
- package/data/particuliers/F1839.json +36 -6
- package/data/particuliers/F1844.json +11 -1
- package/data/particuliers/F1864.json +1 -1
- package/data/particuliers/F1866.json +3 -3
- package/data/particuliers/F1870.json +1 -1
- package/data/particuliers/F1872.json +2 -2
- package/data/particuliers/F1879.json +1 -1
- package/data/particuliers/F1881.json +1 -1
- package/data/particuliers/F1882.json +4 -4
- package/data/particuliers/F1886.json +1 -1
- package/data/particuliers/F1898.json +2 -2
- package/data/particuliers/F1899.json +1 -1
- package/data/particuliers/F19030.json +22 -44
- package/data/particuliers/F1905.json +13 -45
- package/data/particuliers/F19061.json +12 -2
- package/data/particuliers/F1927.json +2 -2
- package/data/particuliers/F19300.json +11 -43
- package/data/particuliers/F19364.json +1 -1
- package/data/particuliers/F19448.json +2 -2
- package/data/particuliers/F1947.json +1 -1
- package/data/particuliers/F1962.json +1 -1
- package/data/particuliers/F197.json +1 -1
- package/data/particuliers/F1986.json +11 -1
- package/data/particuliers/F199.json +51 -1
- package/data/particuliers/F2028.json +1 -1
- package/data/particuliers/F20283.json +11 -1
- package/data/particuliers/F20393.json +3 -3
- package/data/particuliers/F2042.json +1 -1
- package/data/particuliers/F2043.json +12 -2
- package/data/particuliers/F2045.json +12 -2
- package/data/particuliers/F20568.json +11 -1
- package/data/particuliers/F2066.json +1 -1
- package/data/particuliers/F20739.json +11 -43
- package/data/particuliers/F20740.json +11 -43
- package/data/particuliers/F20744.json +11 -43
- package/data/particuliers/F20789.json +12 -2
- package/data/particuliers/F21006.json +2 -2
- package/data/particuliers/F2111.json +1 -1
- package/data/particuliers/F2113.json +1 -1
- package/data/particuliers/F21138.json +1 -1
- package/data/particuliers/F21244.json +1 -1
- package/data/particuliers/F21245.json +2 -2
- package/data/particuliers/F21246.json +1 -1
- package/data/particuliers/F21247.json +2 -2
- package/data/particuliers/F2125.json +11 -1
- package/data/particuliers/F21304.json +1 -1
- package/data/particuliers/F2132.json +11 -1
- package/data/particuliers/F21374.json +156 -26
- package/data/particuliers/F21613.json +1 -1
- package/data/particuliers/F21885.json +1 -1
- package/data/particuliers/F219.json +2 -2
- package/data/particuliers/F2210.json +11 -43
- package/data/particuliers/F2211.json +11 -1
- package/data/particuliers/F22118.json +2 -2
- package/data/particuliers/F22127.json +4 -44
- package/data/particuliers/F22312.json +1 -1
- package/data/particuliers/F22387.json +35 -47
- package/data/particuliers/F2255.json +1 -1
- package/data/particuliers/F2274.json +2 -2
- package/data/particuliers/F2282.json +1 -1
- package/data/particuliers/F2297.json +11 -43
- package/data/particuliers/F2299.json +11 -43
- package/data/particuliers/F2306.json +11 -43
- package/data/particuliers/F2308.json +11 -43
- package/data/particuliers/F2313.json +13 -3
- package/data/particuliers/F2320.json +11 -43
- package/data/particuliers/F2322.json +5 -5
- package/data/particuliers/F2323.json +5 -5
- package/data/particuliers/F2325.json +2 -2
- package/data/particuliers/F2326.json +2 -2
- package/data/particuliers/F23263.json +11 -1
- package/data/particuliers/F2342.json +11 -1
- package/data/particuliers/F23425.json +11 -43
- package/data/particuliers/F23429.json +15 -15
- package/data/particuliers/F2344.json +11 -43
- package/data/particuliers/F23503.json +11 -43
- package/data/particuliers/F2354.json +3 -3
- package/data/particuliers/F2355.json +11 -43
- package/data/particuliers/F2360.json +11 -43
- package/data/particuliers/F2395.json +11 -43
- package/data/particuliers/F24028.json +12 -2
- package/data/particuliers/F2406.json +11 -43
- package/data/particuliers/F2409.json +1 -1
- package/data/particuliers/F2428.json +1 -1
- package/data/particuliers/F2440.json +12 -2
- package/data/particuliers/F24505.json +11 -43
- package/data/particuliers/F2471.json +12 -2
- package/data/particuliers/F2532.json +3 -3
- package/data/particuliers/F2607.json +11 -43
- package/data/particuliers/F2685.json +1 -1
- package/data/particuliers/F2762.json +11 -1
- package/data/particuliers/F2767.json +11 -1
- package/data/particuliers/F2808.json +11 -43
- package/data/particuliers/F2829.json +11 -43
- package/data/particuliers/F2831.json +11 -43
- package/data/particuliers/F2857.json +12 -44
- package/data/particuliers/F2906.json +11 -43
- package/data/particuliers/F2962.json +11 -1
- package/data/particuliers/F3013.json +11 -43
- package/data/particuliers/F3042.json +2 -2
- package/data/particuliers/F3053.json +10 -10
- package/data/particuliers/F3059.json +23 -45
- package/data/particuliers/F3087.json +11 -43
- package/data/particuliers/F31117.json +2 -2
- package/data/particuliers/F31209.json +11 -43
- package/data/particuliers/F31241.json +1 -1
- package/data/particuliers/F31261.json +11 -43
- package/data/particuliers/F3131.json +11 -1
- package/data/particuliers/F31324.json +2 -2
- package/data/particuliers/F31404.json +11 -1
- package/data/particuliers/F31471.json +11 -1
- package/data/particuliers/F31473.json +11 -1
- package/data/particuliers/F3151.json +22 -2
- package/data/particuliers/F31558.json +2 -2
- package/data/particuliers/F31602.json +11 -43
- package/data/particuliers/F3161.json +22 -2
- package/data/particuliers/F31633.json +28 -8
- package/data/particuliers/F31654.json +12 -2
- package/data/particuliers/F3167.json +22 -2
- package/data/particuliers/F31716.json +22 -2
- package/data/particuliers/F31852.json +2 -47
- package/data/particuliers/F31859.json +91 -21
- package/data/particuliers/F31878.json +11 -43
- package/data/particuliers/F31912.json +1 -1
- package/data/particuliers/F31982.json +11 -1
- package/data/particuliers/F31985.json +1 -1
- package/data/particuliers/F32001.json +1 -1
- package/data/particuliers/F32075.json +4 -4
- package/data/particuliers/F32077.json +2 -2
- package/data/particuliers/F32079.json +2 -2
- package/data/particuliers/F32081.json +11 -1
- package/data/particuliers/F32103.json +12 -2
- package/data/particuliers/F32111.json +1 -1
- package/data/particuliers/F32192.json +12 -2
- package/data/particuliers/F32233.json +1 -1
- package/data/particuliers/F32235.json +1 -1
- package/data/particuliers/F32239.json +3 -3
- package/data/particuliers/F32247.json +1 -1
- package/data/particuliers/F32338.json +2 -2
- package/data/particuliers/F32456.json +1 -1
- package/data/particuliers/F32457.json +1 -1
- package/data/particuliers/F32459.json +11 -43
- package/data/particuliers/F32512.json +1 -1
- package/data/particuliers/F32575.json +4 -4
- package/data/particuliers/F32721.json +2 -2
- package/data/particuliers/F32752.json +1 -1
- package/data/particuliers/F32777.json +2 -2
- package/data/particuliers/F32778.json +3 -3
- package/data/particuliers/F32827.json +2 -2
- package/data/particuliers/F32844.json +3 -3
- package/data/particuliers/F33023.json +2 -2
- package/data/particuliers/F33076.json +11 -1
- package/data/particuliers/F33173.json +131 -73
- package/data/particuliers/F33322.json +1 -1
- package/data/particuliers/F33371.json +3 -17
- package/data/particuliers/F33426.json +49 -9
- package/data/particuliers/F33452.json +37 -7
- package/data/particuliers/F33835.json +22 -86
- package/data/particuliers/F33876.json +2 -2
- package/data/particuliers/F33891.json +1 -1
- package/data/particuliers/F33953.json +1 -1
- package/data/particuliers/F33959.json +45 -5
- package/data/particuliers/F34000.json +3 -3
- package/data/particuliers/F34010.json +1 -1
- package/data/particuliers/F34019.json +1 -1
- package/data/particuliers/F34061.json +11 -1
- package/data/particuliers/F34062.json +11 -43
- package/data/particuliers/F34073.json +2 -2
- package/data/particuliers/F34084.json +11 -43
- package/data/particuliers/F34092.json +2 -2
- package/data/particuliers/F34123.json +2 -2
- package/data/particuliers/F34124.json +1 -1
- package/data/particuliers/F34129.json +1 -1
- package/data/particuliers/F34210.json +95 -68
- package/data/particuliers/F34302.json +1 -1
- package/data/particuliers/F34326.json +1 -1
- package/data/particuliers/F34328.json +2478 -232
- package/data/particuliers/F34329.json +12 -2
- package/data/particuliers/F34343.json +1 -1
- package/data/particuliers/F34375.json +1 -1
- package/data/particuliers/F34474.json +11 -43
- package/data/particuliers/F34550.json +1 -1
- package/data/particuliers/F34551.json +1 -1
- package/data/particuliers/F34634.json +1 -1
- package/data/particuliers/F34643.json +1 -1
- package/data/particuliers/F34667.json +1 -1
- package/data/particuliers/F34668.json +1 -1
- package/data/particuliers/F34800.json +1 -1
- package/data/particuliers/F34836.json +6 -6
- package/data/particuliers/F34846.json +2 -2
- package/data/particuliers/F34877.json +12 -2
- package/data/particuliers/F34922.json +60 -10
- package/data/particuliers/F34981.json +13 -3
- package/data/particuliers/F34986.json +24 -4
- package/data/particuliers/F35140.json +1 -1
- package/data/particuliers/F35148.json +1 -1
- package/data/particuliers/F35254.json +1 -1
- package/data/particuliers/F35288.json +1 -1
- package/data/particuliers/F35344.json +22 -86
- package/data/particuliers/F35381.json +11 -43
- package/data/particuliers/F35455.json +4 -4
- package/data/particuliers/F35456.json +4 -4
- package/data/particuliers/F35708.json +79 -0
- package/data/particuliers/F35788.json +12 -2
- package/data/particuliers/F35794.json +22 -2
- package/data/particuliers/F35900.json +164 -0
- package/data/particuliers/F36141.json +1 -1
- package/data/particuliers/F36640.json +1 -1
- package/data/particuliers/F37234.json +1 -1
- package/data/particuliers/F37916.json +11 -43
- package/data/particuliers/F37924.json +11 -1
- package/data/particuliers/F37925.json +11 -1
- package/data/particuliers/F37976.json +11 -1
- package/data/particuliers/F38054.json +1 -1
- package/data/particuliers/F542.json +11 -43
- package/data/particuliers/F592.json +11 -43
- package/data/particuliers/F612.json +1 -1
- package/data/particuliers/F616.json +2 -2
- package/data/particuliers/F763.json +1 -1
- package/data/particuliers/F78.json +11 -43
- package/data/particuliers/F861.json +39 -9
- package/data/particuliers/F870.json +99 -9
- package/data/particuliers/F871.json +121 -11
- package/data/particuliers/F884.json +11 -43
- package/data/particuliers/F909.json +3 -3
- package/data/particuliers/F914.json +11 -1
- package/data/particuliers/F934.json +11 -1
- package/data/particuliers/F984.json +3 -3
- package/data/particuliers/F99.json +11 -1
- package/data/particuliers/N16265.json +11 -1
- package/data/particuliers/N18131.json +0 -14
- package/data/particuliers/N18944.json +12 -2
- package/data/particuliers/N31059.json +1 -1
- package/data/particuliers/N31162.json +11 -1
- package/data/particuliers/N56.json +2 -2
- package/data/particuliers/R10946.json +11 -1
- package/data/particuliers/R11224.json +11 -1
- package/data/particuliers/R1236.json +1 -1
- package/data/particuliers/R1249.json +11 -1
- package/data/particuliers/R12675.json +1 -1
- package/data/particuliers/R1281.json +34 -34
- package/data/particuliers/R1297.json +11 -43
- package/data/particuliers/R1309.json +12 -2
- package/data/particuliers/R1351.json +11 -43
- package/data/particuliers/R13604.json +12 -2
- package/data/particuliers/R1373.json +12 -2
- package/data/particuliers/R14120.json +30 -30
- package/data/particuliers/R1417.json +1 -1
- package/data/particuliers/R14575.json +11 -43
- package/data/particuliers/R14668.json +68 -68
- package/data/particuliers/R1494.json +11 -43
- package/data/particuliers/R16663.json +11 -1
- package/data/particuliers/R17343.json +2 -2
- package/data/particuliers/R17520.json +12 -2
- package/data/particuliers/R18613.json +2 -2
- package/data/particuliers/R18626.json +2 -2
- package/data/particuliers/R18627.json +2 -2
- package/data/particuliers/R18759.json +11 -1
- package/data/particuliers/R18914.json +12 -2
- package/data/particuliers/R19136.json +11 -43
- package/data/particuliers/R19839.json +12 -2
- package/data/particuliers/R21199.json +12 -2
- package/data/particuliers/R21844.json +12 -2
- package/data/particuliers/R2353.json +2 -2
- package/data/particuliers/R32050.json +1 -1
- package/data/particuliers/R33365.json +12 -2
- package/data/particuliers/R33397.json +11 -1
- package/data/particuliers/R33426.json +11 -1
- package/data/particuliers/R36751.json +60 -60
- package/data/particuliers/R36866.json +12 -2
- package/data/particuliers/R37013.json +1 -1
- package/data/particuliers/R40386.json +11 -1
- package/data/particuliers/R44284.json +7 -7
- package/data/particuliers/R44803.json +8 -8
- package/data/particuliers/R45177.json +1 -1
- package/data/particuliers/R45186.json +1 -1
- package/data/particuliers/R45187.json +1 -1
- package/data/particuliers/R46635.json +5 -5
- package/data/particuliers/R47392.json +1 -1
- package/data/particuliers/R47394.json +1 -1
- package/data/particuliers/R47396.json +1 -1
- package/data/particuliers/R50393.json +12 -2
- package/data/particuliers/R52216.json +5 -5
- package/data/particuliers/R52741.json +5 -5
- package/data/particuliers/R54555.json +1 -1
- package/data/particuliers/R55190.json +1 -1
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"text": "24 000 €"
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"text": "24 000 €"
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"text": "24 000 €"
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}
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{
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{
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"text": "Cet impôt doit être multiplié par le nombre de parts du foyer fiscal. Dans cet exemple, il sera multiplié par
|
|
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|
+
"text": "Cet impôt doit être multiplié par le nombre de parts du foyer fiscal. Dans cet exemple, il sera multiplié par 2,5 puisqu'il s'agit d'un couple marié ou pacsé avec 1 enfant."
|
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"text": "Le couple avec
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"text": "Le couple avec 1 enfant devrait donc un impôt de : "
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},
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"text": "1 397,66 €"
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}
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|
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"text": "3 494,10 €"
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|
}
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{
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"children": [
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{
|
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|
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"text": "1 759 €"
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{
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|
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|
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"text": "Pour rappel, un couple marié ou pacsé sans enfant ayant perçu un revenu net imposable de "
|
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|
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|
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|
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|
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"text": "Ainsi, l'avantage lié à l'enfant est de "
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|
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|
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|
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|
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"text": "3 494,15 €"
|
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|
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|
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},
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{
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|
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|
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|
}
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|
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|
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|
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},
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{
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|
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|
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|
|
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|
+
"text": "Le couple avec 1 enfant devra donc un impôt de "
|
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|
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{
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|
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|
|
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|
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"text": "3 494,10 €"
|
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|
}
|
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|
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|
|
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|
+
},
|
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{
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@@ -3275,7 +3293,7 @@
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{
|
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|
"type": "text",
|
|
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|
-
"text": "Le taux marginal d'imposition (TMI) de ce couple avec
|
|
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|
+
"text": "Le taux marginal d'imposition (TMI) de ce couple avec 1 enfant est de "
|
|
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|
},
|
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|
{
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@@ -3337,7 +3355,7 @@
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{
|
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|
"type": "text",
|
|
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|
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"text": "couple marié ou pacsé avec
|
|
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|
+
"text": "couple marié ou pacsé avec 1 enfant"
|
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|
}
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|
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|
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@@ -3351,13 +3369,13 @@
|
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"children": [
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{
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|
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|
|
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|
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"text": "
|
|
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|
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"text": "2,5"
|
|
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|
}
|
|
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|
]
|
|
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|
},
|
|
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|
{
|
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|
"type": "text",
|
|
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|
-
"text": " parts, 1 part pour chaque parent et 1 demi-part pour
|
|
3378
|
+
"text": " parts, 1 part pour chaque parent et 1 demi-part pour l'enfant) ayant perçu un revenu net imposable de "
|
|
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|
},
|
|
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|
{
|
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"text": "90 000 €"
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}
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},
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"text": "2,5"
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"text": "36 000 €"
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}
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"text": "36 000 €"
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}
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{
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"text": "36 000 €"
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}
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{
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"text": "7 203 €"
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}
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},
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"children": [
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{
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"text": "2 160,90 €"
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{
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"text": "."
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{
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"text": "2 160,90 €"
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{
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"text": "4 086,23 €"
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{
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"text": "Cet impôt doit être multiplié par le nombre de parts du foyer fiscal. Dans cet exemple, il sera multiplié par
|
|
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|
+
"text": "Cet impôt doit être multiplié par le nombre de parts du foyer fiscal. Dans cet exemple, il sera multiplié par 2,5 puisqu'il s'agit d'un couple marié ou pacsé avec 1 enfant."
|
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{
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"text": "Le couple avec
|
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"text": "Le couple avec 1 enfant devrait donc un impôt de "
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},
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{
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"text": "4 086,23 €"
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"text": " × "
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{
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{
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"text": "2,5"
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@@ -3852,7 +3874,7 @@
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"children": [
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{
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|
"type": "text",
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"text": "
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"text": "10 215,57 €"
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|
}
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|
},
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{
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}
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{
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},
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{
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"type": "element",
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"name": "Valeur",
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"children": [
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{
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"type": "text",
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|
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"text": "1 759 €"
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|
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"text": "1 759 €"
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|
}
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"text": " pour son enfant (c'est le "
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},
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{
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"children": [
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{
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"type": "text",
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"text": "
|
|
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|
+
"text": "Pour rappel, un couple marié ou pacsé sans enfant ayant perçu un revenu net imposable de "
|
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|
},
|
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{
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{
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|
"type": "text",
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"text": "90
|
|
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|
+
"text": "90 000 €"
|
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|
}
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},
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@@ -3958,7 +3966,7 @@
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{
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"text": "Ainsi, l'avantage lié à l'enfant est de "
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},
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|
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"text": "3 356,89 €"
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|
}
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},
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@@ -3994,7 +4002,7 @@
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|
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|
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"text": "10 215,57 €"
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|
}
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|
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|
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|
},
|
|
@@ -4010,7 +4018,7 @@
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{
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"type": "text",
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|
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"text": "Ce montant dépasse l'avantage fiscal maximal auquel le couple a droit pour
|
|
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|
+
"text": "Ce montant dépasse l'avantage fiscal maximal auquel le couple a droit pour son enfant de "
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},
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{
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{
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|
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|
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"text": "1 597,89 €"
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|
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{
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|
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|
|
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|
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"text": "3 356,89 €"
|
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|
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|
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|
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|
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|
|
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|
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|
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|
}
|
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|
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|
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|
},
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{
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|
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"text": "Le couple avec
|
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|
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"text": "Le couple avec 1 enfant devra donc un impôt de "
|
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|
},
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{
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|
|
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|
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"text": "11 833,71 €"
|
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|
}
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{
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|
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|
|
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|
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"text": "10 235,82 €"
|
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|
}
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|
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|
},
|
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@@ -4098,7 +4106,7 @@
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{
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|
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|
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|
|
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|
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"text": "1 597,89 €"
|
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|
}
|
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|
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|
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|
},
|
|
@@ -4114,7 +4122,7 @@
|
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|
{
|
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|
"type": "text",
|
|
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|
-
"text": "Le taux marginal d'imposition (TMI) de ce couple avec
|
|
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|
+
"text": "Le taux marginal d'imposition (TMI) de ce couple avec 1 enfant est de "
|
|
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|
},
|
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|
{
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@@ -4162,156 +4170,66 @@
|
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|
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|
{
|
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|
"type": "text",
|
|
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|
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"text": "Pour un
|
|
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|
+
"text": "Pour un couple marié ou pacsé avec 2 enfants"
|
|
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|
}
|
|
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|
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|
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|
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|
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|
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|
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"name": "BlocCas",
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|
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"attributes": {
|
|
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|
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"affichage": "radio"
|
|
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|
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},
|
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|
"children": [
|
|
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|
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{
|
|
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|
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"type": "text",
|
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|
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"text": "Un "
|
|
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|
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},
|
|
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|
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{
|
|
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|
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"type": "element",
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|
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|
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"name": "LienInterne",
|
|
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|
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"attributes": {
|
|
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|
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"LienPublication": "F35120",
|
|
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|
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"type": "Fiche d'information conditionnée",
|
|
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|
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"audience": "Particuliers"
|
|
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|
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}
|
|
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|
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},
|
|
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|
{
|
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|
"type": "element",
|
|
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|
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"name": "
|
|
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|
+
"name": "Cas",
|
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|
"children": [
|
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|
{
|
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|
"type": "element",
|
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|
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"name": "
|
|
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|
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"attributes": {
|
|
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|
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"LienPublication": "F35120",
|
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|
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"type": "Fiche d'information conditionnée",
|
|
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|
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"audience": "Particuliers"
|
|
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|
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},
|
|
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|
+
"name": "Titre",
|
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|
"children": [
|
|
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|
{
|
|
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|
"type": "text",
|
|
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|
-
"text": "
|
|
4194
|
+
"text": "Revenu net imposable de 60 000 €"
|
|
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4195
|
}
|
|
4203
4196
|
]
|
|
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|
},
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
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|
-
"text": " avec 2 enfants"
|
|
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|
-
}
|
|
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|
-
]
|
|
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|
-
},
|
|
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|
-
{
|
|
4212
|
-
"type": "text",
|
|
4213
|
-
"text": " (foyer de 2,5 parts, 1 part pour le parent, 1 demi-part pour chaque enfant en résidence principale et 1 demi-part supplémentaire en tant que parent isolé) ayant perçu un revenu net imposable de "
|
|
4214
|
-
},
|
|
4215
|
-
{
|
|
4216
|
-
"type": "element",
|
|
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|
-
"name": "Valeur",
|
|
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|
-
"children": [
|
|
4219
|
-
{
|
|
4220
|
-
"type": "text",
|
|
4221
|
-
"text": "30 000 €"
|
|
4222
|
-
}
|
|
4223
|
-
]
|
|
4224
|
-
},
|
|
4225
|
-
{
|
|
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|
-
"type": "text",
|
|
4227
|
-
"text": "."
|
|
4228
|
-
}
|
|
4229
|
-
]
|
|
4230
|
-
},
|
|
4231
|
-
{
|
|
4232
|
-
"type": "element",
|
|
4233
|
-
"name": "Paragraphe",
|
|
4234
|
-
"children": [
|
|
4235
|
-
{
|
|
4236
|
-
"type": "text",
|
|
4237
|
-
"text": "Son quotient familial est de "
|
|
4238
|
-
},
|
|
4239
|
-
{
|
|
4240
|
-
"type": "element",
|
|
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|
-
"name": "Valeur",
|
|
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|
-
"children": [
|
|
4243
|
-
{
|
|
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|
-
"type": "text",
|
|
4245
|
-
"text": "30 000 €"
|
|
4246
|
-
}
|
|
4247
|
-
]
|
|
4248
|
-
},
|
|
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|
-
{
|
|
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|
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"type": "text",
|
|
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|
-
"text": " : "
|
|
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|
-
},
|
|
4253
|
-
{
|
|
4254
|
-
"type": "element",
|
|
4255
|
-
"name": "Valeur",
|
|
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|
-
"children": [
|
|
4257
|
-
{
|
|
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|
-
"type": "text",
|
|
4259
|
-
"text": "2,5"
|
|
4260
|
-
}
|
|
4261
|
-
]
|
|
4262
|
-
},
|
|
4263
|
-
{
|
|
4264
|
-
"type": "text",
|
|
4265
|
-
"text": " = "
|
|
4266
|
-
},
|
|
4267
|
-
{
|
|
4268
|
-
"type": "element",
|
|
4269
|
-
"name": "Valeur",
|
|
4270
|
-
"children": [
|
|
4271
|
-
{
|
|
4272
|
-
"type": "text",
|
|
4273
|
-
"text": "12 000 €"
|
|
4274
|
-
}
|
|
4275
|
-
]
|
|
4276
|
-
},
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
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|
-
"text": "."
|
|
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|
-
}
|
|
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|
-
]
|
|
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|
-
},
|
|
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|
-
{
|
|
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|
-
"type": "element",
|
|
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|
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"name": "Liste",
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|
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|
-
"attributes": {
|
|
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|
-
"type": "puce"
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|
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|
-
},
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|
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|
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"children": [
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|
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|
-
{
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|
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|
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"type": "element",
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|
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|
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"name": "Item",
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|
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|
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"children": [
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|
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|
{
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|
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|
"type": "element",
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|
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|
"name": "Paragraphe",
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|
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|
"children": [
|
|
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|
{
|
|
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4203
|
"type": "text",
|
|
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|
-
"text": "
|
|
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|
+
"text": "Un "
|
|
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|
},
|
|
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4206
|
{
|
|
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4207
|
"type": "element",
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|
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|
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"name": "
|
|
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|
+
"name": "MiseEnEvidence",
|
|
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4209
|
"children": [
|
|
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|
{
|
|
4307
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|
"type": "text",
|
|
4308
|
-
"text": "
|
|
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|
+
"text": "couple marié ou pacsé avec 2 enfants"
|
|
4309
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|
}
|
|
4310
4214
|
]
|
|
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|
},
|
|
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|
{
|
|
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|
"type": "text",
|
|
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|
-
"text": "
|
|
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|
+
"text": " (foyer de "
|
|
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|
+
},
|
|
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|
+
{
|
|
4221
|
+
"type": "element",
|
|
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|
+
"name": "MiseEnEvidence",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
4226
|
+
"text": "3"
|
|
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|
+
}
|
|
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|
+
]
|
|
4229
|
+
},
|
|
4230
|
+
{
|
|
4231
|
+
"type": "text",
|
|
4232
|
+
"text": " parts, 1 part pour chaque parent et 1 demi-part pour chaque enfant) ayant perçu un revenu net imposable de "
|
|
4315
4233
|
},
|
|
4316
4234
|
{
|
|
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|
"type": "element",
|
|
@@ -4319,25 +4237,23 @@
|
|
|
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|
"children": [
|
|
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|
{
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|
4321
4239
|
"type": "text",
|
|
4322
|
-
"text": "
|
|
4240
|
+
"text": "60 000 €"
|
|
4323
4241
|
}
|
|
4324
4242
|
]
|
|
4243
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "."
|
|
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|
}
|
|
4326
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|
]
|
|
4327
|
-
}
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|
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|
-
]
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|
-
},
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|
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|
-
{
|
|
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|
-
"type": "element",
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|
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"name": "Item",
|
|
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|
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"children": [
|
|
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|
+
},
|
|
4334
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|
{
|
|
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|
"type": "element",
|
|
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|
"name": "Paragraphe",
|
|
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|
"children": [
|
|
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|
{
|
|
4339
4255
|
"type": "text",
|
|
4340
|
-
"text": "
|
|
4256
|
+
"text": "Son quotient familial est de "
|
|
4341
4257
|
},
|
|
4342
4258
|
{
|
|
4343
4259
|
"type": "element",
|
|
@@ -4345,13 +4261,13 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
4347
4263
|
"type": "text",
|
|
4348
|
-
"text": "
|
|
4264
|
+
"text": "60 000 €"
|
|
4349
4265
|
}
|
|
4350
4266
|
]
|
|
4351
4267
|
},
|
|
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|
{
|
|
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|
"type": "text",
|
|
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|
-
"text": "
|
|
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|
+
"text": " : "
|
|
4355
4271
|
},
|
|
4356
4272
|
{
|
|
4357
4273
|
"type": "element",
|
|
@@ -4359,7 +4275,2129 @@
|
|
|
4359
4275
|
"children": [
|
|
4360
4276
|
{
|
|
4361
4277
|
"type": "text",
|
|
4362
|
-
"text": "
|
|
4278
|
+
"text": "3"
|
|
4279
|
+
}
|
|
4280
|
+
]
|
|
4281
|
+
},
|
|
4282
|
+
{
|
|
4283
|
+
"type": "text",
|
|
4284
|
+
"text": " = "
|
|
4285
|
+
},
|
|
4286
|
+
{
|
|
4287
|
+
"type": "element",
|
|
4288
|
+
"name": "Valeur",
|
|
4289
|
+
"children": [
|
|
4290
|
+
{
|
|
4291
|
+
"type": "text",
|
|
4292
|
+
"text": "20 000 €"
|
|
4293
|
+
}
|
|
4294
|
+
]
|
|
4295
|
+
},
|
|
4296
|
+
{
|
|
4297
|
+
"type": "text",
|
|
4298
|
+
"text": "."
|
|
4299
|
+
}
|
|
4300
|
+
]
|
|
4301
|
+
},
|
|
4302
|
+
{
|
|
4303
|
+
"type": "element",
|
|
4304
|
+
"name": "Paragraphe",
|
|
4305
|
+
"children": [
|
|
4306
|
+
{
|
|
4307
|
+
"type": "text",
|
|
4308
|
+
"text": "Pour le calcul de son impôt :"
|
|
4309
|
+
}
|
|
4310
|
+
]
|
|
4311
|
+
},
|
|
4312
|
+
{
|
|
4313
|
+
"type": "element",
|
|
4314
|
+
"name": "Liste",
|
|
4315
|
+
"attributes": {
|
|
4316
|
+
"type": "puce"
|
|
4317
|
+
},
|
|
4318
|
+
"children": [
|
|
4319
|
+
{
|
|
4320
|
+
"type": "element",
|
|
4321
|
+
"name": "Item",
|
|
4322
|
+
"children": [
|
|
4323
|
+
{
|
|
4324
|
+
"type": "element",
|
|
4325
|
+
"name": "Paragraphe",
|
|
4326
|
+
"children": [
|
|
4327
|
+
{
|
|
4328
|
+
"type": "text",
|
|
4329
|
+
"text": "Jusqu'à "
|
|
4330
|
+
},
|
|
4331
|
+
{
|
|
4332
|
+
"type": "element",
|
|
4333
|
+
"name": "Valeur",
|
|
4334
|
+
"children": [
|
|
4335
|
+
{
|
|
4336
|
+
"type": "text",
|
|
4337
|
+
"text": "11 294 €"
|
|
4338
|
+
}
|
|
4339
|
+
]
|
|
4340
|
+
},
|
|
4341
|
+
{
|
|
4342
|
+
"type": "text",
|
|
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|
+
"text": " : "
|
|
4344
|
+
},
|
|
4345
|
+
{
|
|
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|
+
"type": "element",
|
|
4347
|
+
"name": "Valeur",
|
|
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|
+
"children": [
|
|
4349
|
+
{
|
|
4350
|
+
"type": "text",
|
|
4351
|
+
"text": "0 %"
|
|
4352
|
+
}
|
|
4353
|
+
]
|
|
4354
|
+
}
|
|
4355
|
+
]
|
|
4356
|
+
}
|
|
4357
|
+
]
|
|
4358
|
+
},
|
|
4359
|
+
{
|
|
4360
|
+
"type": "element",
|
|
4361
|
+
"name": "Item",
|
|
4362
|
+
"children": [
|
|
4363
|
+
{
|
|
4364
|
+
"type": "element",
|
|
4365
|
+
"name": "Paragraphe",
|
|
4366
|
+
"children": [
|
|
4367
|
+
{
|
|
4368
|
+
"type": "text",
|
|
4369
|
+
"text": "De "
|
|
4370
|
+
},
|
|
4371
|
+
{
|
|
4372
|
+
"type": "element",
|
|
4373
|
+
"name": "Valeur",
|
|
4374
|
+
"children": [
|
|
4375
|
+
{
|
|
4376
|
+
"type": "text",
|
|
4377
|
+
"text": "11 295 €"
|
|
4378
|
+
}
|
|
4379
|
+
]
|
|
4380
|
+
},
|
|
4381
|
+
{
|
|
4382
|
+
"type": "text",
|
|
4383
|
+
"text": " à "
|
|
4384
|
+
},
|
|
4385
|
+
{
|
|
4386
|
+
"type": "element",
|
|
4387
|
+
"name": "Valeur",
|
|
4388
|
+
"children": [
|
|
4389
|
+
{
|
|
4390
|
+
"type": "text",
|
|
4391
|
+
"text": "20 000 €"
|
|
4392
|
+
}
|
|
4393
|
+
]
|
|
4394
|
+
},
|
|
4395
|
+
{
|
|
4396
|
+
"type": "text",
|
|
4397
|
+
"text": " : ("
|
|
4398
|
+
},
|
|
4399
|
+
{
|
|
4400
|
+
"type": "element",
|
|
4401
|
+
"name": "Valeur",
|
|
4402
|
+
"children": [
|
|
4403
|
+
{
|
|
4404
|
+
"type": "text",
|
|
4405
|
+
"text": "20 000 €"
|
|
4406
|
+
}
|
|
4407
|
+
]
|
|
4408
|
+
},
|
|
4409
|
+
{
|
|
4410
|
+
"type": "text",
|
|
4411
|
+
"text": " - "
|
|
4412
|
+
},
|
|
4413
|
+
{
|
|
4414
|
+
"type": "element",
|
|
4415
|
+
"name": "Valeur",
|
|
4416
|
+
"children": [
|
|
4417
|
+
{
|
|
4418
|
+
"type": "text",
|
|
4419
|
+
"text": "11 294 €"
|
|
4420
|
+
}
|
|
4421
|
+
]
|
|
4422
|
+
},
|
|
4423
|
+
{
|
|
4424
|
+
"type": "text",
|
|
4425
|
+
"text": ") x "
|
|
4426
|
+
},
|
|
4427
|
+
{
|
|
4428
|
+
"type": "element",
|
|
4429
|
+
"name": "Valeur",
|
|
4430
|
+
"children": [
|
|
4431
|
+
{
|
|
4432
|
+
"type": "text",
|
|
4433
|
+
"text": "11 %"
|
|
4434
|
+
}
|
|
4435
|
+
]
|
|
4436
|
+
},
|
|
4437
|
+
{
|
|
4438
|
+
"type": "text",
|
|
4439
|
+
"text": " = "
|
|
4440
|
+
},
|
|
4441
|
+
{
|
|
4442
|
+
"type": "element",
|
|
4443
|
+
"name": "Valeur",
|
|
4444
|
+
"children": [
|
|
4445
|
+
{
|
|
4446
|
+
"type": "text",
|
|
4447
|
+
"text": "8 706 €"
|
|
4448
|
+
}
|
|
4449
|
+
]
|
|
4450
|
+
},
|
|
4451
|
+
{
|
|
4452
|
+
"type": "text",
|
|
4453
|
+
"text": " × "
|
|
4454
|
+
},
|
|
4455
|
+
{
|
|
4456
|
+
"type": "element",
|
|
4457
|
+
"name": "Valeur",
|
|
4458
|
+
"children": [
|
|
4459
|
+
{
|
|
4460
|
+
"type": "text",
|
|
4461
|
+
"text": "11 %"
|
|
4462
|
+
}
|
|
4463
|
+
]
|
|
4464
|
+
},
|
|
4465
|
+
{
|
|
4466
|
+
"type": "text",
|
|
4467
|
+
"text": " = "
|
|
4468
|
+
},
|
|
4469
|
+
{
|
|
4470
|
+
"type": "element",
|
|
4471
|
+
"name": "Valeur",
|
|
4472
|
+
"children": [
|
|
4473
|
+
{
|
|
4474
|
+
"type": "text",
|
|
4475
|
+
"text": "957,66 €"
|
|
4476
|
+
}
|
|
4477
|
+
]
|
|
4478
|
+
},
|
|
4479
|
+
{
|
|
4480
|
+
"type": "text",
|
|
4481
|
+
"text": "."
|
|
4482
|
+
}
|
|
4483
|
+
]
|
|
4484
|
+
}
|
|
4485
|
+
]
|
|
4486
|
+
}
|
|
4487
|
+
]
|
|
4488
|
+
},
|
|
4489
|
+
{
|
|
4490
|
+
"type": "element",
|
|
4491
|
+
"name": "Paragraphe",
|
|
4492
|
+
"children": [
|
|
4493
|
+
{
|
|
4494
|
+
"type": "text",
|
|
4495
|
+
"text": "Cet impôt doit être multiplié par le nombre de parts du foyer fiscal. Dans cet exemple, il sera multiplié par 3 puisqu'il s'agit d'un couple marié ou pacsé avec 2 enfants."
|
|
4496
|
+
}
|
|
4497
|
+
]
|
|
4498
|
+
},
|
|
4499
|
+
{
|
|
4500
|
+
"type": "element",
|
|
4501
|
+
"name": "Paragraphe",
|
|
4502
|
+
"children": [
|
|
4503
|
+
{
|
|
4504
|
+
"type": "text",
|
|
4505
|
+
"text": "Le couple avec 2 enfants devrait donc un impôt de : "
|
|
4506
|
+
},
|
|
4507
|
+
{
|
|
4508
|
+
"type": "element",
|
|
4509
|
+
"name": "Valeur",
|
|
4510
|
+
"children": [
|
|
4511
|
+
{
|
|
4512
|
+
"type": "text",
|
|
4513
|
+
"text": "957,66 €"
|
|
4514
|
+
}
|
|
4515
|
+
]
|
|
4516
|
+
},
|
|
4517
|
+
{
|
|
4518
|
+
"type": "text",
|
|
4519
|
+
"text": " x "
|
|
4520
|
+
},
|
|
4521
|
+
{
|
|
4522
|
+
"type": "element",
|
|
4523
|
+
"name": "MiseEnEvidence",
|
|
4524
|
+
"children": [
|
|
4525
|
+
{
|
|
4526
|
+
"type": "text",
|
|
4527
|
+
"text": "3"
|
|
4528
|
+
}
|
|
4529
|
+
]
|
|
4530
|
+
},
|
|
4531
|
+
{
|
|
4532
|
+
"type": "text",
|
|
4533
|
+
"text": ", soit "
|
|
4534
|
+
},
|
|
4535
|
+
{
|
|
4536
|
+
"type": "element",
|
|
4537
|
+
"name": "Valeur",
|
|
4538
|
+
"children": [
|
|
4539
|
+
{
|
|
4540
|
+
"type": "text",
|
|
4541
|
+
"text": "2 872,98 €"
|
|
4542
|
+
}
|
|
4543
|
+
]
|
|
4544
|
+
},
|
|
4545
|
+
{
|
|
4546
|
+
"type": "text",
|
|
4547
|
+
"text": "."
|
|
4548
|
+
}
|
|
4549
|
+
]
|
|
4550
|
+
},
|
|
4551
|
+
{
|
|
4552
|
+
"type": "element",
|
|
4553
|
+
"name": "Paragraphe",
|
|
4554
|
+
"children": [
|
|
4555
|
+
{
|
|
4556
|
+
"type": "text",
|
|
4557
|
+
"text": "Le couple a droit à un avantage fiscal maximal de "
|
|
4558
|
+
},
|
|
4559
|
+
{
|
|
4560
|
+
"type": "element",
|
|
4561
|
+
"name": "Valeur",
|
|
4562
|
+
"children": [
|
|
4563
|
+
{
|
|
4564
|
+
"type": "text",
|
|
4565
|
+
"text": "3 518 €"
|
|
4566
|
+
}
|
|
4567
|
+
]
|
|
4568
|
+
},
|
|
4569
|
+
{
|
|
4570
|
+
"type": "text",
|
|
4571
|
+
"text": " ("
|
|
4572
|
+
},
|
|
4573
|
+
{
|
|
4574
|
+
"type": "element",
|
|
4575
|
+
"name": "Valeur",
|
|
4576
|
+
"children": [
|
|
4577
|
+
{
|
|
4578
|
+
"type": "text",
|
|
4579
|
+
"text": "1 759 €"
|
|
4580
|
+
}
|
|
4581
|
+
]
|
|
4582
|
+
},
|
|
4583
|
+
{
|
|
4584
|
+
"type": "text",
|
|
4585
|
+
"text": " x 2) pour ses 2 enfants (c'est le "
|
|
4586
|
+
},
|
|
4587
|
+
{
|
|
4588
|
+
"type": "element",
|
|
4589
|
+
"name": "Expression",
|
|
4590
|
+
"children": [
|
|
4591
|
+
{
|
|
4592
|
+
"type": "text",
|
|
4593
|
+
"text": "plafonnement du quotient familial"
|
|
4594
|
+
}
|
|
4595
|
+
]
|
|
4596
|
+
},
|
|
4597
|
+
{
|
|
4598
|
+
"type": "text",
|
|
4599
|
+
"text": ")."
|
|
4600
|
+
}
|
|
4601
|
+
]
|
|
4602
|
+
},
|
|
4603
|
+
{
|
|
4604
|
+
"type": "element",
|
|
4605
|
+
"name": "Paragraphe",
|
|
4606
|
+
"children": [
|
|
4607
|
+
{
|
|
4608
|
+
"type": "text",
|
|
4609
|
+
"text": "Pour rappel, un couple marié ou pacsé sans enfant ayant perçu un revenu net imposable de "
|
|
4610
|
+
},
|
|
4611
|
+
{
|
|
4612
|
+
"type": "element",
|
|
4613
|
+
"name": "Valeur",
|
|
4614
|
+
"children": [
|
|
4615
|
+
{
|
|
4616
|
+
"type": "text",
|
|
4617
|
+
"text": "60 000 €"
|
|
4618
|
+
}
|
|
4619
|
+
]
|
|
4620
|
+
},
|
|
4621
|
+
{
|
|
4622
|
+
"type": "text",
|
|
4623
|
+
"text": " devra un impôt de "
|
|
4624
|
+
},
|
|
4625
|
+
{
|
|
4626
|
+
"type": "element",
|
|
4627
|
+
"name": "Valeur",
|
|
4628
|
+
"children": [
|
|
4629
|
+
{
|
|
4630
|
+
"type": "text",
|
|
4631
|
+
"text": "4 572,46 €"
|
|
4632
|
+
}
|
|
4633
|
+
]
|
|
4634
|
+
},
|
|
4635
|
+
{
|
|
4636
|
+
"type": "text",
|
|
4637
|
+
"text": "."
|
|
4638
|
+
}
|
|
4639
|
+
]
|
|
4640
|
+
},
|
|
4641
|
+
{
|
|
4642
|
+
"type": "element",
|
|
4643
|
+
"name": "Paragraphe",
|
|
4644
|
+
"children": [
|
|
4645
|
+
{
|
|
4646
|
+
"type": "text",
|
|
4647
|
+
"text": "Ainsi, l'avantage lié aux 2 enfants est de "
|
|
4648
|
+
},
|
|
4649
|
+
{
|
|
4650
|
+
"type": "element",
|
|
4651
|
+
"name": "Valeur",
|
|
4652
|
+
"children": [
|
|
4653
|
+
{
|
|
4654
|
+
"type": "text",
|
|
4655
|
+
"text": "1 699,48 €"
|
|
4656
|
+
}
|
|
4657
|
+
]
|
|
4658
|
+
},
|
|
4659
|
+
{
|
|
4660
|
+
"type": "text",
|
|
4661
|
+
"text": " ("
|
|
4662
|
+
},
|
|
4663
|
+
{
|
|
4664
|
+
"type": "element",
|
|
4665
|
+
"name": "Valeur",
|
|
4666
|
+
"children": [
|
|
4667
|
+
{
|
|
4668
|
+
"type": "text",
|
|
4669
|
+
"text": "4 572,46 €"
|
|
4670
|
+
}
|
|
4671
|
+
]
|
|
4672
|
+
},
|
|
4673
|
+
{
|
|
4674
|
+
"type": "text",
|
|
4675
|
+
"text": " - "
|
|
4676
|
+
},
|
|
4677
|
+
{
|
|
4678
|
+
"type": "element",
|
|
4679
|
+
"name": "Valeur",
|
|
4680
|
+
"children": [
|
|
4681
|
+
{
|
|
4682
|
+
"type": "text",
|
|
4683
|
+
"text": "2 872,98 €"
|
|
4684
|
+
}
|
|
4685
|
+
]
|
|
4686
|
+
},
|
|
4687
|
+
{
|
|
4688
|
+
"type": "text",
|
|
4689
|
+
"text": ")."
|
|
4690
|
+
}
|
|
4691
|
+
]
|
|
4692
|
+
},
|
|
4693
|
+
{
|
|
4694
|
+
"type": "element",
|
|
4695
|
+
"name": "Paragraphe",
|
|
4696
|
+
"children": [
|
|
4697
|
+
{
|
|
4698
|
+
"type": "text",
|
|
4699
|
+
"text": "Le montant de cet avantage est inférieur à l'avantage maximal de "
|
|
4700
|
+
},
|
|
4701
|
+
{
|
|
4702
|
+
"type": "element",
|
|
4703
|
+
"name": "Valeur",
|
|
4704
|
+
"children": [
|
|
4705
|
+
{
|
|
4706
|
+
"type": "text",
|
|
4707
|
+
"text": "3 518 €"
|
|
4708
|
+
}
|
|
4709
|
+
]
|
|
4710
|
+
},
|
|
4711
|
+
{
|
|
4712
|
+
"type": "text",
|
|
4713
|
+
"text": "."
|
|
4714
|
+
}
|
|
4715
|
+
]
|
|
4716
|
+
},
|
|
4717
|
+
{
|
|
4718
|
+
"type": "element",
|
|
4719
|
+
"name": "Paragraphe",
|
|
4720
|
+
"children": [
|
|
4721
|
+
{
|
|
4722
|
+
"type": "text",
|
|
4723
|
+
"text": "Le couple avec 2 enfants devra donc un impôt de "
|
|
4724
|
+
},
|
|
4725
|
+
{
|
|
4726
|
+
"type": "element",
|
|
4727
|
+
"name": "Valeur",
|
|
4728
|
+
"children": [
|
|
4729
|
+
{
|
|
4730
|
+
"type": "text",
|
|
4731
|
+
"text": "2 872,98 €"
|
|
4732
|
+
}
|
|
4733
|
+
]
|
|
4734
|
+
},
|
|
4735
|
+
{
|
|
4736
|
+
"type": "text",
|
|
4737
|
+
"text": "."
|
|
4738
|
+
}
|
|
4739
|
+
]
|
|
4740
|
+
},
|
|
4741
|
+
{
|
|
4742
|
+
"type": "element",
|
|
4743
|
+
"name": "Paragraphe",
|
|
4744
|
+
"children": [
|
|
4745
|
+
{
|
|
4746
|
+
"type": "text",
|
|
4747
|
+
"text": "Le taux marginal d'imposition (TMI) de ce couple avec 2 enfants est de "
|
|
4748
|
+
},
|
|
4749
|
+
{
|
|
4750
|
+
"type": "element",
|
|
4751
|
+
"name": "Valeur",
|
|
4752
|
+
"children": [
|
|
4753
|
+
{
|
|
4754
|
+
"type": "text",
|
|
4755
|
+
"text": "11 %"
|
|
4756
|
+
}
|
|
4757
|
+
]
|
|
4758
|
+
},
|
|
4759
|
+
{
|
|
4760
|
+
"type": "text",
|
|
4761
|
+
"text": ", car son quotient familial le situe dans cette tranche. Mais tous ses revenus ne sont pas imposés à "
|
|
4762
|
+
},
|
|
4763
|
+
{
|
|
4764
|
+
"type": "element",
|
|
4765
|
+
"name": "Valeur",
|
|
4766
|
+
"children": [
|
|
4767
|
+
{
|
|
4768
|
+
"type": "text",
|
|
4769
|
+
"text": "11 %"
|
|
4770
|
+
}
|
|
4771
|
+
]
|
|
4772
|
+
},
|
|
4773
|
+
{
|
|
4774
|
+
"type": "text",
|
|
4775
|
+
"text": "."
|
|
4776
|
+
}
|
|
4777
|
+
]
|
|
4778
|
+
}
|
|
4779
|
+
]
|
|
4780
|
+
},
|
|
4781
|
+
{
|
|
4782
|
+
"type": "element",
|
|
4783
|
+
"name": "Cas",
|
|
4784
|
+
"children": [
|
|
4785
|
+
{
|
|
4786
|
+
"type": "element",
|
|
4787
|
+
"name": "Titre",
|
|
4788
|
+
"children": [
|
|
4789
|
+
{
|
|
4790
|
+
"type": "text",
|
|
4791
|
+
"text": "Revenu net imposable de 90 000 €"
|
|
4792
|
+
}
|
|
4793
|
+
]
|
|
4794
|
+
},
|
|
4795
|
+
{
|
|
4796
|
+
"type": "element",
|
|
4797
|
+
"name": "Paragraphe",
|
|
4798
|
+
"children": [
|
|
4799
|
+
{
|
|
4800
|
+
"type": "text",
|
|
4801
|
+
"text": "Un "
|
|
4802
|
+
},
|
|
4803
|
+
{
|
|
4804
|
+
"type": "element",
|
|
4805
|
+
"name": "MiseEnEvidence",
|
|
4806
|
+
"children": [
|
|
4807
|
+
{
|
|
4808
|
+
"type": "text",
|
|
4809
|
+
"text": "couple marié ou pacsé avec 2 enfants"
|
|
4810
|
+
}
|
|
4811
|
+
]
|
|
4812
|
+
},
|
|
4813
|
+
{
|
|
4814
|
+
"type": "text",
|
|
4815
|
+
"text": " (foyer de "
|
|
4816
|
+
},
|
|
4817
|
+
{
|
|
4818
|
+
"type": "element",
|
|
4819
|
+
"name": "MiseEnEvidence",
|
|
4820
|
+
"children": [
|
|
4821
|
+
{
|
|
4822
|
+
"type": "text",
|
|
4823
|
+
"text": "3"
|
|
4824
|
+
}
|
|
4825
|
+
]
|
|
4826
|
+
},
|
|
4827
|
+
{
|
|
4828
|
+
"type": "text",
|
|
4829
|
+
"text": " parts, 1 part pour chaque parent et 1 demi-part pour chaque enfant) ayant perçu un revenu net imposable de "
|
|
4830
|
+
},
|
|
4831
|
+
{
|
|
4832
|
+
"type": "element",
|
|
4833
|
+
"name": "Valeur",
|
|
4834
|
+
"children": [
|
|
4835
|
+
{
|
|
4836
|
+
"type": "text",
|
|
4837
|
+
"text": "90 000 €"
|
|
4838
|
+
}
|
|
4839
|
+
]
|
|
4840
|
+
},
|
|
4841
|
+
{
|
|
4842
|
+
"type": "text",
|
|
4843
|
+
"text": "."
|
|
4844
|
+
}
|
|
4845
|
+
]
|
|
4846
|
+
},
|
|
4847
|
+
{
|
|
4848
|
+
"type": "element",
|
|
4849
|
+
"name": "Paragraphe",
|
|
4850
|
+
"children": [
|
|
4851
|
+
{
|
|
4852
|
+
"type": "text",
|
|
4853
|
+
"text": "Son quotient familial est de "
|
|
4854
|
+
},
|
|
4855
|
+
{
|
|
4856
|
+
"type": "element",
|
|
4857
|
+
"name": "Valeur",
|
|
4858
|
+
"children": [
|
|
4859
|
+
{
|
|
4860
|
+
"type": "text",
|
|
4861
|
+
"text": "90 000 €"
|
|
4862
|
+
}
|
|
4863
|
+
]
|
|
4864
|
+
},
|
|
4865
|
+
{
|
|
4866
|
+
"type": "text",
|
|
4867
|
+
"text": " : "
|
|
4868
|
+
},
|
|
4869
|
+
{
|
|
4870
|
+
"type": "element",
|
|
4871
|
+
"name": "Valeur",
|
|
4872
|
+
"children": [
|
|
4873
|
+
{
|
|
4874
|
+
"type": "text",
|
|
4875
|
+
"text": "3"
|
|
4876
|
+
}
|
|
4877
|
+
]
|
|
4878
|
+
},
|
|
4879
|
+
{
|
|
4880
|
+
"type": "text",
|
|
4881
|
+
"text": " = "
|
|
4882
|
+
},
|
|
4883
|
+
{
|
|
4884
|
+
"type": "element",
|
|
4885
|
+
"name": "Valeur",
|
|
4886
|
+
"children": [
|
|
4887
|
+
{
|
|
4888
|
+
"type": "text",
|
|
4889
|
+
"text": "30 000 €"
|
|
4890
|
+
}
|
|
4891
|
+
]
|
|
4892
|
+
},
|
|
4893
|
+
{
|
|
4894
|
+
"type": "text",
|
|
4895
|
+
"text": "."
|
|
4896
|
+
}
|
|
4897
|
+
]
|
|
4898
|
+
},
|
|
4899
|
+
{
|
|
4900
|
+
"type": "element",
|
|
4901
|
+
"name": "Paragraphe",
|
|
4902
|
+
"children": [
|
|
4903
|
+
{
|
|
4904
|
+
"type": "text",
|
|
4905
|
+
"text": "Pour le calcul de son impôt :"
|
|
4906
|
+
}
|
|
4907
|
+
]
|
|
4908
|
+
},
|
|
4909
|
+
{
|
|
4910
|
+
"type": "element",
|
|
4911
|
+
"name": "Liste",
|
|
4912
|
+
"attributes": {
|
|
4913
|
+
"type": "puce"
|
|
4914
|
+
},
|
|
4915
|
+
"children": [
|
|
4916
|
+
{
|
|
4917
|
+
"type": "element",
|
|
4918
|
+
"name": "Item",
|
|
4919
|
+
"children": [
|
|
4920
|
+
{
|
|
4921
|
+
"type": "element",
|
|
4922
|
+
"name": "Paragraphe",
|
|
4923
|
+
"children": [
|
|
4924
|
+
{
|
|
4925
|
+
"type": "text",
|
|
4926
|
+
"text": "Jusqu'à "
|
|
4927
|
+
},
|
|
4928
|
+
{
|
|
4929
|
+
"type": "element",
|
|
4930
|
+
"name": "Valeur",
|
|
4931
|
+
"children": [
|
|
4932
|
+
{
|
|
4933
|
+
"type": "text",
|
|
4934
|
+
"text": "11 294 €"
|
|
4935
|
+
}
|
|
4936
|
+
]
|
|
4937
|
+
},
|
|
4938
|
+
{
|
|
4939
|
+
"type": "text",
|
|
4940
|
+
"text": " : "
|
|
4941
|
+
},
|
|
4942
|
+
{
|
|
4943
|
+
"type": "element",
|
|
4944
|
+
"name": "Valeur",
|
|
4945
|
+
"children": [
|
|
4946
|
+
{
|
|
4947
|
+
"type": "text",
|
|
4948
|
+
"text": "0 %"
|
|
4949
|
+
}
|
|
4950
|
+
]
|
|
4951
|
+
}
|
|
4952
|
+
]
|
|
4953
|
+
}
|
|
4954
|
+
]
|
|
4955
|
+
},
|
|
4956
|
+
{
|
|
4957
|
+
"type": "element",
|
|
4958
|
+
"name": "Item",
|
|
4959
|
+
"children": [
|
|
4960
|
+
{
|
|
4961
|
+
"type": "element",
|
|
4962
|
+
"name": "Paragraphe",
|
|
4963
|
+
"children": [
|
|
4964
|
+
{
|
|
4965
|
+
"type": "text",
|
|
4966
|
+
"text": "De "
|
|
4967
|
+
},
|
|
4968
|
+
{
|
|
4969
|
+
"type": "element",
|
|
4970
|
+
"name": "Valeur",
|
|
4971
|
+
"children": [
|
|
4972
|
+
{
|
|
4973
|
+
"type": "text",
|
|
4974
|
+
"text": "11 295 €"
|
|
4975
|
+
}
|
|
4976
|
+
]
|
|
4977
|
+
},
|
|
4978
|
+
{
|
|
4979
|
+
"type": "text",
|
|
4980
|
+
"text": " à "
|
|
4981
|
+
},
|
|
4982
|
+
{
|
|
4983
|
+
"type": "element",
|
|
4984
|
+
"name": "Valeur",
|
|
4985
|
+
"children": [
|
|
4986
|
+
{
|
|
4987
|
+
"type": "text",
|
|
4988
|
+
"text": "28 797 €"
|
|
4989
|
+
}
|
|
4990
|
+
]
|
|
4991
|
+
},
|
|
4992
|
+
{
|
|
4993
|
+
"type": "text",
|
|
4994
|
+
"text": " : ("
|
|
4995
|
+
},
|
|
4996
|
+
{
|
|
4997
|
+
"type": "element",
|
|
4998
|
+
"name": "Valeur",
|
|
4999
|
+
"children": [
|
|
5000
|
+
{
|
|
5001
|
+
"type": "text",
|
|
5002
|
+
"text": "28 797 €"
|
|
5003
|
+
}
|
|
5004
|
+
]
|
|
5005
|
+
},
|
|
5006
|
+
{
|
|
5007
|
+
"type": "text",
|
|
5008
|
+
"text": " - "
|
|
5009
|
+
},
|
|
5010
|
+
{
|
|
5011
|
+
"type": "element",
|
|
5012
|
+
"name": "Valeur",
|
|
5013
|
+
"children": [
|
|
5014
|
+
{
|
|
5015
|
+
"type": "text",
|
|
5016
|
+
"text": "11 294 €"
|
|
5017
|
+
}
|
|
5018
|
+
]
|
|
5019
|
+
},
|
|
5020
|
+
{
|
|
5021
|
+
"type": "text",
|
|
5022
|
+
"text": ") × "
|
|
5023
|
+
},
|
|
5024
|
+
{
|
|
5025
|
+
"type": "element",
|
|
5026
|
+
"name": "Valeur",
|
|
5027
|
+
"children": [
|
|
5028
|
+
{
|
|
5029
|
+
"type": "text",
|
|
5030
|
+
"text": "11 %"
|
|
5031
|
+
}
|
|
5032
|
+
]
|
|
5033
|
+
},
|
|
5034
|
+
{
|
|
5035
|
+
"type": "text",
|
|
5036
|
+
"text": " = "
|
|
5037
|
+
},
|
|
5038
|
+
{
|
|
5039
|
+
"type": "element",
|
|
5040
|
+
"name": "Valeur",
|
|
5041
|
+
"children": [
|
|
5042
|
+
{
|
|
5043
|
+
"type": "text",
|
|
5044
|
+
"text": "17 503 €"
|
|
5045
|
+
}
|
|
5046
|
+
]
|
|
5047
|
+
},
|
|
5048
|
+
{
|
|
5049
|
+
"type": "text",
|
|
5050
|
+
"text": " × "
|
|
5051
|
+
},
|
|
5052
|
+
{
|
|
5053
|
+
"type": "element",
|
|
5054
|
+
"name": "Valeur",
|
|
5055
|
+
"children": [
|
|
5056
|
+
{
|
|
5057
|
+
"type": "text",
|
|
5058
|
+
"text": "11 %"
|
|
5059
|
+
}
|
|
5060
|
+
]
|
|
5061
|
+
},
|
|
5062
|
+
{
|
|
5063
|
+
"type": "text",
|
|
5064
|
+
"text": " = "
|
|
5065
|
+
},
|
|
5066
|
+
{
|
|
5067
|
+
"type": "element",
|
|
5068
|
+
"name": "Valeur",
|
|
5069
|
+
"children": [
|
|
5070
|
+
{
|
|
5071
|
+
"type": "text",
|
|
5072
|
+
"text": "1 925,33 €"
|
|
5073
|
+
}
|
|
5074
|
+
]
|
|
5075
|
+
}
|
|
5076
|
+
]
|
|
5077
|
+
}
|
|
5078
|
+
]
|
|
5079
|
+
},
|
|
5080
|
+
{
|
|
5081
|
+
"type": "element",
|
|
5082
|
+
"name": "Item",
|
|
5083
|
+
"children": [
|
|
5084
|
+
{
|
|
5085
|
+
"type": "element",
|
|
5086
|
+
"name": "Paragraphe",
|
|
5087
|
+
"children": [
|
|
5088
|
+
{
|
|
5089
|
+
"type": "text",
|
|
5090
|
+
"text": "De "
|
|
5091
|
+
},
|
|
5092
|
+
{
|
|
5093
|
+
"type": "element",
|
|
5094
|
+
"name": "Valeur",
|
|
5095
|
+
"children": [
|
|
5096
|
+
{
|
|
5097
|
+
"type": "text",
|
|
5098
|
+
"text": "28 798 €"
|
|
5099
|
+
}
|
|
5100
|
+
]
|
|
5101
|
+
},
|
|
5102
|
+
{
|
|
5103
|
+
"type": "text",
|
|
5104
|
+
"text": " à "
|
|
5105
|
+
},
|
|
5106
|
+
{
|
|
5107
|
+
"type": "element",
|
|
5108
|
+
"name": "Valeur",
|
|
5109
|
+
"children": [
|
|
5110
|
+
{
|
|
5111
|
+
"type": "text",
|
|
5112
|
+
"text": "30 000 €"
|
|
5113
|
+
}
|
|
5114
|
+
]
|
|
5115
|
+
},
|
|
5116
|
+
{
|
|
5117
|
+
"type": "text",
|
|
5118
|
+
"text": " : ("
|
|
5119
|
+
},
|
|
5120
|
+
{
|
|
5121
|
+
"type": "element",
|
|
5122
|
+
"name": "Valeur",
|
|
5123
|
+
"children": [
|
|
5124
|
+
{
|
|
5125
|
+
"type": "text",
|
|
5126
|
+
"text": "30 000 €"
|
|
5127
|
+
}
|
|
5128
|
+
]
|
|
5129
|
+
},
|
|
5130
|
+
{
|
|
5131
|
+
"type": "text",
|
|
5132
|
+
"text": " - "
|
|
5133
|
+
},
|
|
5134
|
+
{
|
|
5135
|
+
"type": "element",
|
|
5136
|
+
"name": "Valeur",
|
|
5137
|
+
"children": [
|
|
5138
|
+
{
|
|
5139
|
+
"type": "text",
|
|
5140
|
+
"text": "28 797 €"
|
|
5141
|
+
}
|
|
5142
|
+
]
|
|
5143
|
+
},
|
|
5144
|
+
{
|
|
5145
|
+
"type": "text",
|
|
5146
|
+
"text": ") x "
|
|
5147
|
+
},
|
|
5148
|
+
{
|
|
5149
|
+
"type": "element",
|
|
5150
|
+
"name": "Valeur",
|
|
5151
|
+
"children": [
|
|
5152
|
+
{
|
|
5153
|
+
"type": "text",
|
|
5154
|
+
"text": "30 %"
|
|
5155
|
+
}
|
|
5156
|
+
]
|
|
5157
|
+
},
|
|
5158
|
+
{
|
|
5159
|
+
"type": "text",
|
|
5160
|
+
"text": " = "
|
|
5161
|
+
},
|
|
5162
|
+
{
|
|
5163
|
+
"type": "element",
|
|
5164
|
+
"name": "Valeur",
|
|
5165
|
+
"children": [
|
|
5166
|
+
{
|
|
5167
|
+
"type": "text",
|
|
5168
|
+
"text": "1 203 €"
|
|
5169
|
+
}
|
|
5170
|
+
]
|
|
5171
|
+
},
|
|
5172
|
+
{
|
|
5173
|
+
"type": "text",
|
|
5174
|
+
"text": " × "
|
|
5175
|
+
},
|
|
5176
|
+
{
|
|
5177
|
+
"type": "element",
|
|
5178
|
+
"name": "Valeur",
|
|
5179
|
+
"children": [
|
|
5180
|
+
{
|
|
5181
|
+
"type": "text",
|
|
5182
|
+
"text": "30 %"
|
|
5183
|
+
}
|
|
5184
|
+
]
|
|
5185
|
+
},
|
|
5186
|
+
{
|
|
5187
|
+
"type": "text",
|
|
5188
|
+
"text": " = "
|
|
5189
|
+
},
|
|
5190
|
+
{
|
|
5191
|
+
"type": "element",
|
|
5192
|
+
"name": "Valeur",
|
|
5193
|
+
"children": [
|
|
5194
|
+
{
|
|
5195
|
+
"type": "text",
|
|
5196
|
+
"text": "360,90 €"
|
|
5197
|
+
}
|
|
5198
|
+
]
|
|
5199
|
+
},
|
|
5200
|
+
{
|
|
5201
|
+
"type": "text",
|
|
5202
|
+
"text": "."
|
|
5203
|
+
}
|
|
5204
|
+
]
|
|
5205
|
+
}
|
|
5206
|
+
]
|
|
5207
|
+
}
|
|
5208
|
+
]
|
|
5209
|
+
},
|
|
5210
|
+
{
|
|
5211
|
+
"type": "element",
|
|
5212
|
+
"name": "Paragraphe",
|
|
5213
|
+
"children": [
|
|
5214
|
+
{
|
|
5215
|
+
"type": "text",
|
|
5216
|
+
"text": "L'impôt brut de chaque membre du couple est de : "
|
|
5217
|
+
},
|
|
5218
|
+
{
|
|
5219
|
+
"type": "element",
|
|
5220
|
+
"name": "Valeur",
|
|
5221
|
+
"children": [
|
|
5222
|
+
{
|
|
5223
|
+
"type": "text",
|
|
5224
|
+
"text": "0 €"
|
|
5225
|
+
}
|
|
5226
|
+
]
|
|
5227
|
+
},
|
|
5228
|
+
{
|
|
5229
|
+
"type": "text",
|
|
5230
|
+
"text": " + "
|
|
5231
|
+
},
|
|
5232
|
+
{
|
|
5233
|
+
"type": "element",
|
|
5234
|
+
"name": "Valeur",
|
|
5235
|
+
"children": [
|
|
5236
|
+
{
|
|
5237
|
+
"type": "text",
|
|
5238
|
+
"text": "1 925,33 €"
|
|
5239
|
+
}
|
|
5240
|
+
]
|
|
5241
|
+
},
|
|
5242
|
+
{
|
|
5243
|
+
"type": "text",
|
|
5244
|
+
"text": " + "
|
|
5245
|
+
},
|
|
5246
|
+
{
|
|
5247
|
+
"type": "element",
|
|
5248
|
+
"name": "Valeur",
|
|
5249
|
+
"children": [
|
|
5250
|
+
{
|
|
5251
|
+
"type": "text",
|
|
5252
|
+
"text": "360,90 €"
|
|
5253
|
+
}
|
|
5254
|
+
]
|
|
5255
|
+
},
|
|
5256
|
+
{
|
|
5257
|
+
"type": "text",
|
|
5258
|
+
"text": " = "
|
|
5259
|
+
},
|
|
5260
|
+
{
|
|
5261
|
+
"type": "element",
|
|
5262
|
+
"name": "Valeur",
|
|
5263
|
+
"children": [
|
|
5264
|
+
{
|
|
5265
|
+
"type": "text",
|
|
5266
|
+
"text": "2 286,23 €"
|
|
5267
|
+
}
|
|
5268
|
+
]
|
|
5269
|
+
},
|
|
5270
|
+
{
|
|
5271
|
+
"type": "text",
|
|
5272
|
+
"text": "."
|
|
5273
|
+
}
|
|
5274
|
+
]
|
|
5275
|
+
},
|
|
5276
|
+
{
|
|
5277
|
+
"type": "element",
|
|
5278
|
+
"name": "Paragraphe",
|
|
5279
|
+
"children": [
|
|
5280
|
+
{
|
|
5281
|
+
"type": "text",
|
|
5282
|
+
"text": "Cet impôt doit être multiplié par le nombre de parts du foyer fiscal. Dans cet exemple, il sera multiplié par 3 puisqu'il s'agit d'un couple marié ou pacsé avec 2 enfants."
|
|
5283
|
+
}
|
|
5284
|
+
]
|
|
5285
|
+
},
|
|
5286
|
+
{
|
|
5287
|
+
"type": "element",
|
|
5288
|
+
"name": "Paragraphe",
|
|
5289
|
+
"children": [
|
|
5290
|
+
{
|
|
5291
|
+
"type": "text",
|
|
5292
|
+
"text": "Le couple avec 2 enfants devrait donc un impôt de "
|
|
5293
|
+
},
|
|
5294
|
+
{
|
|
5295
|
+
"type": "element",
|
|
5296
|
+
"name": "Valeur",
|
|
5297
|
+
"children": [
|
|
5298
|
+
{
|
|
5299
|
+
"type": "text",
|
|
5300
|
+
"text": "2 286,23 €"
|
|
5301
|
+
}
|
|
5302
|
+
]
|
|
5303
|
+
},
|
|
5304
|
+
{
|
|
5305
|
+
"type": "text",
|
|
5306
|
+
"text": " × "
|
|
5307
|
+
},
|
|
5308
|
+
{
|
|
5309
|
+
"type": "element",
|
|
5310
|
+
"name": "MiseEnEvidence",
|
|
5311
|
+
"children": [
|
|
5312
|
+
{
|
|
5313
|
+
"type": "text",
|
|
5314
|
+
"text": "3"
|
|
5315
|
+
}
|
|
5316
|
+
]
|
|
5317
|
+
},
|
|
5318
|
+
{
|
|
5319
|
+
"type": "text",
|
|
5320
|
+
"text": ", soit "
|
|
5321
|
+
},
|
|
5322
|
+
{
|
|
5323
|
+
"type": "element",
|
|
5324
|
+
"name": "Valeur",
|
|
5325
|
+
"children": [
|
|
5326
|
+
{
|
|
5327
|
+
"type": "text",
|
|
5328
|
+
"text": "6 858,69 €"
|
|
5329
|
+
}
|
|
5330
|
+
]
|
|
5331
|
+
},
|
|
5332
|
+
{
|
|
5333
|
+
"type": "text",
|
|
5334
|
+
"text": "."
|
|
5335
|
+
}
|
|
5336
|
+
]
|
|
5337
|
+
},
|
|
5338
|
+
{
|
|
5339
|
+
"type": "element",
|
|
5340
|
+
"name": "Paragraphe",
|
|
5341
|
+
"children": [
|
|
5342
|
+
{
|
|
5343
|
+
"type": "text",
|
|
5344
|
+
"text": "Le couple a droit à un avantage fiscal maximal de "
|
|
5345
|
+
},
|
|
5346
|
+
{
|
|
5347
|
+
"type": "element",
|
|
5348
|
+
"name": "Valeur",
|
|
5349
|
+
"children": [
|
|
5350
|
+
{
|
|
5351
|
+
"type": "text",
|
|
5352
|
+
"text": "3 518 €"
|
|
5353
|
+
}
|
|
5354
|
+
]
|
|
5355
|
+
},
|
|
5356
|
+
{
|
|
5357
|
+
"type": "text",
|
|
5358
|
+
"text": " ("
|
|
5359
|
+
},
|
|
5360
|
+
{
|
|
5361
|
+
"type": "element",
|
|
5362
|
+
"name": "Valeur",
|
|
5363
|
+
"children": [
|
|
5364
|
+
{
|
|
5365
|
+
"type": "text",
|
|
5366
|
+
"text": "1 759 €"
|
|
5367
|
+
}
|
|
5368
|
+
]
|
|
5369
|
+
},
|
|
5370
|
+
{
|
|
5371
|
+
"type": "text",
|
|
5372
|
+
"text": " x 2) pour ses 2 enfants (c'est le "
|
|
5373
|
+
},
|
|
5374
|
+
{
|
|
5375
|
+
"type": "element",
|
|
5376
|
+
"name": "Expression",
|
|
5377
|
+
"children": [
|
|
5378
|
+
{
|
|
5379
|
+
"type": "text",
|
|
5380
|
+
"text": "plafonnement du quotient familial"
|
|
5381
|
+
}
|
|
5382
|
+
]
|
|
5383
|
+
},
|
|
5384
|
+
{
|
|
5385
|
+
"type": "text",
|
|
5386
|
+
"text": ")."
|
|
5387
|
+
}
|
|
5388
|
+
]
|
|
5389
|
+
},
|
|
5390
|
+
{
|
|
5391
|
+
"type": "element",
|
|
5392
|
+
"name": "Paragraphe",
|
|
5393
|
+
"children": [
|
|
5394
|
+
{
|
|
5395
|
+
"type": "text",
|
|
5396
|
+
"text": "Pour rappel, un couple marié ou pacsé sans enfant ayant perçu un revenu net imposable de "
|
|
5397
|
+
},
|
|
5398
|
+
{
|
|
5399
|
+
"type": "element",
|
|
5400
|
+
"name": "Valeur",
|
|
5401
|
+
"children": [
|
|
5402
|
+
{
|
|
5403
|
+
"type": "text",
|
|
5404
|
+
"text": "90 000 €"
|
|
5405
|
+
}
|
|
5406
|
+
]
|
|
5407
|
+
},
|
|
5408
|
+
{
|
|
5409
|
+
"type": "text",
|
|
5410
|
+
"text": " devra un impôt de "
|
|
5411
|
+
},
|
|
5412
|
+
{
|
|
5413
|
+
"type": "element",
|
|
5414
|
+
"name": "Valeur",
|
|
5415
|
+
"children": [
|
|
5416
|
+
{
|
|
5417
|
+
"type": "text",
|
|
5418
|
+
"text": "13 572,46 €"
|
|
5419
|
+
}
|
|
5420
|
+
]
|
|
5421
|
+
},
|
|
5422
|
+
{
|
|
5423
|
+
"type": "text",
|
|
5424
|
+
"text": "."
|
|
5425
|
+
}
|
|
5426
|
+
]
|
|
5427
|
+
},
|
|
5428
|
+
{
|
|
5429
|
+
"type": "element",
|
|
5430
|
+
"name": "Paragraphe",
|
|
5431
|
+
"children": [
|
|
5432
|
+
{
|
|
5433
|
+
"type": "text",
|
|
5434
|
+
"text": "Ainsi, l'avantage lié aux enfants est de "
|
|
5435
|
+
},
|
|
5436
|
+
{
|
|
5437
|
+
"type": "element",
|
|
5438
|
+
"name": "Valeur",
|
|
5439
|
+
"children": [
|
|
5440
|
+
{
|
|
5441
|
+
"type": "text",
|
|
5442
|
+
"text": "6 713,77 €"
|
|
5443
|
+
}
|
|
5444
|
+
]
|
|
5445
|
+
},
|
|
5446
|
+
{
|
|
5447
|
+
"type": "text",
|
|
5448
|
+
"text": " ("
|
|
5449
|
+
},
|
|
5450
|
+
{
|
|
5451
|
+
"type": "element",
|
|
5452
|
+
"name": "Valeur",
|
|
5453
|
+
"children": [
|
|
5454
|
+
{
|
|
5455
|
+
"type": "text",
|
|
5456
|
+
"text": "13 572,46 €"
|
|
5457
|
+
}
|
|
5458
|
+
]
|
|
5459
|
+
},
|
|
5460
|
+
{
|
|
5461
|
+
"type": "text",
|
|
5462
|
+
"text": " - "
|
|
5463
|
+
},
|
|
5464
|
+
{
|
|
5465
|
+
"type": "element",
|
|
5466
|
+
"name": "Valeur",
|
|
5467
|
+
"children": [
|
|
5468
|
+
{
|
|
5469
|
+
"type": "text",
|
|
5470
|
+
"text": "6 858,69 €"
|
|
5471
|
+
}
|
|
5472
|
+
]
|
|
5473
|
+
},
|
|
5474
|
+
{
|
|
5475
|
+
"type": "text",
|
|
5476
|
+
"text": ")."
|
|
5477
|
+
}
|
|
5478
|
+
]
|
|
5479
|
+
},
|
|
5480
|
+
{
|
|
5481
|
+
"type": "element",
|
|
5482
|
+
"name": "Paragraphe",
|
|
5483
|
+
"children": [
|
|
5484
|
+
{
|
|
5485
|
+
"type": "text",
|
|
5486
|
+
"text": "Ce montant dépasse l'avantage fiscal maximal auquel le couple a droit pour ses 2 enfants de "
|
|
5487
|
+
},
|
|
5488
|
+
{
|
|
5489
|
+
"type": "element",
|
|
5490
|
+
"name": "Valeur",
|
|
5491
|
+
"children": [
|
|
5492
|
+
{
|
|
5493
|
+
"type": "text",
|
|
5494
|
+
"text": "3 195,77 €"
|
|
5495
|
+
}
|
|
5496
|
+
]
|
|
5497
|
+
},
|
|
5498
|
+
{
|
|
5499
|
+
"type": "text",
|
|
5500
|
+
"text": " ("
|
|
5501
|
+
},
|
|
5502
|
+
{
|
|
5503
|
+
"type": "element",
|
|
5504
|
+
"name": "Valeur",
|
|
5505
|
+
"children": [
|
|
5506
|
+
{
|
|
5507
|
+
"type": "text",
|
|
5508
|
+
"text": "6 713,77 €"
|
|
5509
|
+
}
|
|
5510
|
+
]
|
|
5511
|
+
},
|
|
5512
|
+
{
|
|
5513
|
+
"type": "text",
|
|
5514
|
+
"text": " - "
|
|
5515
|
+
},
|
|
5516
|
+
{
|
|
5517
|
+
"type": "element",
|
|
5518
|
+
"name": "Valeur",
|
|
5519
|
+
"children": [
|
|
5520
|
+
{
|
|
5521
|
+
"type": "text",
|
|
5522
|
+
"text": "3 518 €"
|
|
5523
|
+
}
|
|
5524
|
+
]
|
|
5525
|
+
},
|
|
5526
|
+
{
|
|
5527
|
+
"type": "text",
|
|
5528
|
+
"text": ")."
|
|
5529
|
+
}
|
|
5530
|
+
]
|
|
5531
|
+
},
|
|
5532
|
+
{
|
|
5533
|
+
"type": "element",
|
|
5534
|
+
"name": "Paragraphe",
|
|
5535
|
+
"children": [
|
|
5536
|
+
{
|
|
5537
|
+
"type": "text",
|
|
5538
|
+
"text": "Le couple avec 2 enfants devra donc un impôt de "
|
|
5539
|
+
},
|
|
5540
|
+
{
|
|
5541
|
+
"type": "element",
|
|
5542
|
+
"name": "Valeur",
|
|
5543
|
+
"children": [
|
|
5544
|
+
{
|
|
5545
|
+
"type": "text",
|
|
5546
|
+
"text": "1 054,46 €"
|
|
5547
|
+
}
|
|
5548
|
+
]
|
|
5549
|
+
},
|
|
5550
|
+
{
|
|
5551
|
+
"type": "text",
|
|
5552
|
+
"text": " ("
|
|
5553
|
+
},
|
|
5554
|
+
{
|
|
5555
|
+
"type": "element",
|
|
5556
|
+
"name": "Valeur",
|
|
5557
|
+
"children": [
|
|
5558
|
+
{
|
|
5559
|
+
"type": "text",
|
|
5560
|
+
"text": "6 858,69 €"
|
|
5561
|
+
}
|
|
5562
|
+
]
|
|
5563
|
+
},
|
|
5564
|
+
{
|
|
5565
|
+
"type": "text",
|
|
5566
|
+
"text": " + "
|
|
5567
|
+
},
|
|
5568
|
+
{
|
|
5569
|
+
"type": "element",
|
|
5570
|
+
"name": "Valeur",
|
|
5571
|
+
"children": [
|
|
5572
|
+
{
|
|
5573
|
+
"type": "text",
|
|
5574
|
+
"text": "3 195,77 €"
|
|
5575
|
+
}
|
|
5576
|
+
]
|
|
5577
|
+
},
|
|
5578
|
+
{
|
|
5579
|
+
"type": "text",
|
|
5580
|
+
"text": ")."
|
|
5581
|
+
}
|
|
5582
|
+
]
|
|
5583
|
+
},
|
|
5584
|
+
{
|
|
5585
|
+
"type": "element",
|
|
5586
|
+
"name": "Paragraphe",
|
|
5587
|
+
"children": [
|
|
5588
|
+
{
|
|
5589
|
+
"type": "text",
|
|
5590
|
+
"text": "Le taux marginal d'imposition (TMI) de ce couple avec 2 enfants est de "
|
|
5591
|
+
},
|
|
5592
|
+
{
|
|
5593
|
+
"type": "element",
|
|
5594
|
+
"name": "Valeur",
|
|
5595
|
+
"children": [
|
|
5596
|
+
{
|
|
5597
|
+
"type": "text",
|
|
5598
|
+
"text": "30 %"
|
|
5599
|
+
}
|
|
5600
|
+
]
|
|
5601
|
+
},
|
|
5602
|
+
{
|
|
5603
|
+
"type": "text",
|
|
5604
|
+
"text": ", car son quotient familial le situe dans cette tranche. Mais tous ses revenus ne sont pas imposés à "
|
|
5605
|
+
},
|
|
5606
|
+
{
|
|
5607
|
+
"type": "element",
|
|
5608
|
+
"name": "Valeur",
|
|
5609
|
+
"children": [
|
|
5610
|
+
{
|
|
5611
|
+
"type": "text",
|
|
5612
|
+
"text": "30 %"
|
|
5613
|
+
}
|
|
5614
|
+
]
|
|
5615
|
+
},
|
|
5616
|
+
{
|
|
5617
|
+
"type": "text",
|
|
5618
|
+
"text": "."
|
|
5619
|
+
}
|
|
5620
|
+
]
|
|
5621
|
+
}
|
|
5622
|
+
]
|
|
5623
|
+
}
|
|
5624
|
+
]
|
|
5625
|
+
}
|
|
5626
|
+
]
|
|
5627
|
+
},
|
|
5628
|
+
{
|
|
5629
|
+
"type": "element",
|
|
5630
|
+
"name": "Cas",
|
|
5631
|
+
"children": [
|
|
5632
|
+
{
|
|
5633
|
+
"type": "element",
|
|
5634
|
+
"name": "Titre",
|
|
5635
|
+
"children": [
|
|
5636
|
+
{
|
|
5637
|
+
"type": "text",
|
|
5638
|
+
"text": "Pour un parent isolé avec 1 enfant"
|
|
5639
|
+
}
|
|
5640
|
+
]
|
|
5641
|
+
},
|
|
5642
|
+
{
|
|
5643
|
+
"type": "element",
|
|
5644
|
+
"name": "Paragraphe",
|
|
5645
|
+
"children": [
|
|
5646
|
+
{
|
|
5647
|
+
"type": "text",
|
|
5648
|
+
"text": "Un "
|
|
5649
|
+
},
|
|
5650
|
+
{
|
|
5651
|
+
"type": "element",
|
|
5652
|
+
"name": "LienInterne",
|
|
5653
|
+
"attributes": {
|
|
5654
|
+
"LienPublication": "F35120",
|
|
5655
|
+
"type": "Fiche d'information conditionnée",
|
|
5656
|
+
"audience": "Particuliers"
|
|
5657
|
+
},
|
|
5658
|
+
"children": [
|
|
5659
|
+
{
|
|
5660
|
+
"type": "text",
|
|
5661
|
+
"text": "parent isolé"
|
|
5662
|
+
}
|
|
5663
|
+
]
|
|
5664
|
+
},
|
|
5665
|
+
{
|
|
5666
|
+
"type": "text",
|
|
5667
|
+
"text": " avec 1 enfant (foyer de 2 parts, 1 part pour le parent, 1 demi-part pour l'enfant en résidence principale et 1 demi-part supplémentaire en tant que parent isolé) ayant perçu un revenu net imposable de "
|
|
5668
|
+
},
|
|
5669
|
+
{
|
|
5670
|
+
"type": "element",
|
|
5671
|
+
"name": "Valeur",
|
|
5672
|
+
"children": [
|
|
5673
|
+
{
|
|
5674
|
+
"type": "text",
|
|
5675
|
+
"text": "30 000 €"
|
|
5676
|
+
}
|
|
5677
|
+
]
|
|
5678
|
+
},
|
|
5679
|
+
{
|
|
5680
|
+
"type": "text",
|
|
5681
|
+
"text": "."
|
|
5682
|
+
}
|
|
5683
|
+
]
|
|
5684
|
+
},
|
|
5685
|
+
{
|
|
5686
|
+
"type": "element",
|
|
5687
|
+
"name": "Paragraphe",
|
|
5688
|
+
"children": [
|
|
5689
|
+
{
|
|
5690
|
+
"type": "text",
|
|
5691
|
+
"text": "Son quotient familial est de "
|
|
5692
|
+
},
|
|
5693
|
+
{
|
|
5694
|
+
"type": "element",
|
|
5695
|
+
"name": "Valeur",
|
|
5696
|
+
"children": [
|
|
5697
|
+
{
|
|
5698
|
+
"type": "text",
|
|
5699
|
+
"text": "30 000 €"
|
|
5700
|
+
}
|
|
5701
|
+
]
|
|
5702
|
+
},
|
|
5703
|
+
{
|
|
5704
|
+
"type": "text",
|
|
5705
|
+
"text": " : "
|
|
5706
|
+
},
|
|
5707
|
+
{
|
|
5708
|
+
"type": "element",
|
|
5709
|
+
"name": "Valeur",
|
|
5710
|
+
"children": [
|
|
5711
|
+
{
|
|
5712
|
+
"type": "text",
|
|
5713
|
+
"text": "2"
|
|
5714
|
+
}
|
|
5715
|
+
]
|
|
5716
|
+
},
|
|
5717
|
+
{
|
|
5718
|
+
"type": "text",
|
|
5719
|
+
"text": " = "
|
|
5720
|
+
},
|
|
5721
|
+
{
|
|
5722
|
+
"type": "element",
|
|
5723
|
+
"name": "Valeur",
|
|
5724
|
+
"children": [
|
|
5725
|
+
{
|
|
5726
|
+
"type": "text",
|
|
5727
|
+
"text": "15 000 €"
|
|
5728
|
+
}
|
|
5729
|
+
]
|
|
5730
|
+
},
|
|
5731
|
+
{
|
|
5732
|
+
"type": "text",
|
|
5733
|
+
"text": "."
|
|
5734
|
+
}
|
|
5735
|
+
]
|
|
5736
|
+
},
|
|
5737
|
+
{
|
|
5738
|
+
"type": "element",
|
|
5739
|
+
"name": "Liste",
|
|
5740
|
+
"attributes": {
|
|
5741
|
+
"type": "puce"
|
|
5742
|
+
},
|
|
5743
|
+
"children": [
|
|
5744
|
+
{
|
|
5745
|
+
"type": "element",
|
|
5746
|
+
"name": "Item",
|
|
5747
|
+
"children": [
|
|
5748
|
+
{
|
|
5749
|
+
"type": "element",
|
|
5750
|
+
"name": "Paragraphe",
|
|
5751
|
+
"children": [
|
|
5752
|
+
{
|
|
5753
|
+
"type": "text",
|
|
5754
|
+
"text": "Jusqu'à "
|
|
5755
|
+
},
|
|
5756
|
+
{
|
|
5757
|
+
"type": "element",
|
|
5758
|
+
"name": "Valeur",
|
|
5759
|
+
"children": [
|
|
5760
|
+
{
|
|
5761
|
+
"type": "text",
|
|
5762
|
+
"text": "11 294 €"
|
|
5763
|
+
}
|
|
5764
|
+
]
|
|
5765
|
+
},
|
|
5766
|
+
{
|
|
5767
|
+
"type": "text",
|
|
5768
|
+
"text": " : "
|
|
5769
|
+
},
|
|
5770
|
+
{
|
|
5771
|
+
"type": "element",
|
|
5772
|
+
"name": "Valeur",
|
|
5773
|
+
"children": [
|
|
5774
|
+
{
|
|
5775
|
+
"type": "text",
|
|
5776
|
+
"text": "0 %"
|
|
5777
|
+
}
|
|
5778
|
+
]
|
|
5779
|
+
}
|
|
5780
|
+
]
|
|
5781
|
+
}
|
|
5782
|
+
]
|
|
5783
|
+
},
|
|
5784
|
+
{
|
|
5785
|
+
"type": "element",
|
|
5786
|
+
"name": "Item",
|
|
5787
|
+
"children": [
|
|
5788
|
+
{
|
|
5789
|
+
"type": "element",
|
|
5790
|
+
"name": "Paragraphe",
|
|
5791
|
+
"children": [
|
|
5792
|
+
{
|
|
5793
|
+
"type": "text",
|
|
5794
|
+
"text": "De "
|
|
5795
|
+
},
|
|
5796
|
+
{
|
|
5797
|
+
"type": "element",
|
|
5798
|
+
"name": "Valeur",
|
|
5799
|
+
"children": [
|
|
5800
|
+
{
|
|
5801
|
+
"type": "text",
|
|
5802
|
+
"text": "11 295 €"
|
|
5803
|
+
}
|
|
5804
|
+
]
|
|
5805
|
+
},
|
|
5806
|
+
{
|
|
5807
|
+
"type": "text",
|
|
5808
|
+
"text": " à "
|
|
5809
|
+
},
|
|
5810
|
+
{
|
|
5811
|
+
"type": "element",
|
|
5812
|
+
"name": "Valeur",
|
|
5813
|
+
"children": [
|
|
5814
|
+
{
|
|
5815
|
+
"type": "text",
|
|
5816
|
+
"text": "15 000 €"
|
|
5817
|
+
}
|
|
5818
|
+
]
|
|
5819
|
+
},
|
|
5820
|
+
{
|
|
5821
|
+
"type": "text",
|
|
5822
|
+
"text": " : ("
|
|
5823
|
+
},
|
|
5824
|
+
{
|
|
5825
|
+
"type": "element",
|
|
5826
|
+
"name": "Valeur",
|
|
5827
|
+
"children": [
|
|
5828
|
+
{
|
|
5829
|
+
"type": "text",
|
|
5830
|
+
"text": "15 000 €"
|
|
5831
|
+
}
|
|
5832
|
+
]
|
|
5833
|
+
},
|
|
5834
|
+
{
|
|
5835
|
+
"type": "text",
|
|
5836
|
+
"text": " - "
|
|
5837
|
+
},
|
|
5838
|
+
{
|
|
5839
|
+
"type": "element",
|
|
5840
|
+
"name": "Valeur",
|
|
5841
|
+
"children": [
|
|
5842
|
+
{
|
|
5843
|
+
"type": "text",
|
|
5844
|
+
"text": "11 294 €"
|
|
5845
|
+
}
|
|
5846
|
+
]
|
|
5847
|
+
},
|
|
5848
|
+
{
|
|
5849
|
+
"type": "text",
|
|
5850
|
+
"text": ") x "
|
|
5851
|
+
},
|
|
5852
|
+
{
|
|
5853
|
+
"type": "element",
|
|
5854
|
+
"name": "Valeur",
|
|
5855
|
+
"children": [
|
|
5856
|
+
{
|
|
5857
|
+
"type": "text",
|
|
5858
|
+
"text": "11 %"
|
|
5859
|
+
}
|
|
5860
|
+
]
|
|
5861
|
+
},
|
|
5862
|
+
{
|
|
5863
|
+
"type": "text",
|
|
5864
|
+
"text": " = "
|
|
5865
|
+
},
|
|
5866
|
+
{
|
|
5867
|
+
"type": "element",
|
|
5868
|
+
"name": "Valeur",
|
|
5869
|
+
"children": [
|
|
5870
|
+
{
|
|
5871
|
+
"type": "text",
|
|
5872
|
+
"text": "3 706 €"
|
|
5873
|
+
}
|
|
5874
|
+
]
|
|
5875
|
+
},
|
|
5876
|
+
{
|
|
5877
|
+
"type": "text",
|
|
5878
|
+
"text": " x "
|
|
5879
|
+
},
|
|
5880
|
+
{
|
|
5881
|
+
"type": "element",
|
|
5882
|
+
"name": "Valeur",
|
|
5883
|
+
"children": [
|
|
5884
|
+
{
|
|
5885
|
+
"type": "text",
|
|
5886
|
+
"text": "11 %"
|
|
5887
|
+
}
|
|
5888
|
+
]
|
|
5889
|
+
},
|
|
5890
|
+
{
|
|
5891
|
+
"type": "text",
|
|
5892
|
+
"text": " = "
|
|
5893
|
+
},
|
|
5894
|
+
{
|
|
5895
|
+
"type": "element",
|
|
5896
|
+
"name": "Valeur",
|
|
5897
|
+
"children": [
|
|
5898
|
+
{
|
|
5899
|
+
"type": "text",
|
|
5900
|
+
"text": "407,66 €"
|
|
5901
|
+
}
|
|
5902
|
+
]
|
|
5903
|
+
},
|
|
5904
|
+
{
|
|
5905
|
+
"type": "text",
|
|
5906
|
+
"text": "."
|
|
5907
|
+
}
|
|
5908
|
+
]
|
|
5909
|
+
}
|
|
5910
|
+
]
|
|
5911
|
+
}
|
|
5912
|
+
]
|
|
5913
|
+
},
|
|
5914
|
+
{
|
|
5915
|
+
"type": "element",
|
|
5916
|
+
"name": "Paragraphe",
|
|
5917
|
+
"children": [
|
|
5918
|
+
{
|
|
5919
|
+
"type": "text",
|
|
5920
|
+
"text": "Cet impôt doit être multiplié par le nombre de parts du foyer fiscal. Dans cet exemple, il sera multiplié par 2 puisqu'il s'agit d'un parent isolé avec 1 enfant."
|
|
5921
|
+
}
|
|
5922
|
+
]
|
|
5923
|
+
},
|
|
5924
|
+
{
|
|
5925
|
+
"type": "element",
|
|
5926
|
+
"name": "Paragraphe",
|
|
5927
|
+
"children": [
|
|
5928
|
+
{
|
|
5929
|
+
"type": "element",
|
|
5930
|
+
"name": "MiseEnEvidence",
|
|
5931
|
+
"children": [
|
|
5932
|
+
{
|
|
5933
|
+
"type": "text",
|
|
5934
|
+
"text": "À noter "
|
|
5935
|
+
}
|
|
5936
|
+
]
|
|
5937
|
+
},
|
|
5938
|
+
{
|
|
5939
|
+
"type": "text",
|
|
5940
|
+
"text": ": l'avantage en impôt est réduit de moitié en cas de résidence alternée."
|
|
5941
|
+
}
|
|
5942
|
+
]
|
|
5943
|
+
},
|
|
5944
|
+
{
|
|
5945
|
+
"type": "element",
|
|
5946
|
+
"name": "Paragraphe",
|
|
5947
|
+
"children": [
|
|
5948
|
+
{
|
|
5949
|
+
"type": "text",
|
|
5950
|
+
"text": "L'impôt brut de la famille est de : "
|
|
5951
|
+
},
|
|
5952
|
+
{
|
|
5953
|
+
"type": "element",
|
|
5954
|
+
"name": "Valeur",
|
|
5955
|
+
"children": [
|
|
5956
|
+
{
|
|
5957
|
+
"type": "text",
|
|
5958
|
+
"text": "407,66 €"
|
|
5959
|
+
}
|
|
5960
|
+
]
|
|
5961
|
+
},
|
|
5962
|
+
{
|
|
5963
|
+
"type": "text",
|
|
5964
|
+
"text": " x "
|
|
5965
|
+
},
|
|
5966
|
+
{
|
|
5967
|
+
"type": "element",
|
|
5968
|
+
"name": "Valeur",
|
|
5969
|
+
"children": [
|
|
5970
|
+
{
|
|
5971
|
+
"type": "text",
|
|
5972
|
+
"text": "2"
|
|
5973
|
+
}
|
|
5974
|
+
]
|
|
5975
|
+
},
|
|
5976
|
+
{
|
|
5977
|
+
"type": "text",
|
|
5978
|
+
"text": ", soit "
|
|
5979
|
+
},
|
|
5980
|
+
{
|
|
5981
|
+
"type": "element",
|
|
5982
|
+
"name": "Valeur",
|
|
5983
|
+
"children": [
|
|
5984
|
+
{
|
|
5985
|
+
"type": "text",
|
|
5986
|
+
"text": "815,32 €"
|
|
5987
|
+
}
|
|
5988
|
+
]
|
|
5989
|
+
},
|
|
5990
|
+
{
|
|
5991
|
+
"type": "text",
|
|
5992
|
+
"text": "."
|
|
5993
|
+
}
|
|
5994
|
+
]
|
|
5995
|
+
},
|
|
5996
|
+
{
|
|
5997
|
+
"type": "element",
|
|
5998
|
+
"name": "Paragraphe",
|
|
5999
|
+
"children": [
|
|
6000
|
+
{
|
|
6001
|
+
"type": "text",
|
|
6002
|
+
"text": "Le parent isolé avec 1 enfant a droit à un avantage fiscal maximal de "
|
|
6003
|
+
},
|
|
6004
|
+
{
|
|
6005
|
+
"type": "element",
|
|
6006
|
+
"name": "Valeur",
|
|
6007
|
+
"children": [
|
|
6008
|
+
{
|
|
6009
|
+
"type": "text",
|
|
6010
|
+
"text": "4 149 €"
|
|
6011
|
+
}
|
|
6012
|
+
]
|
|
6013
|
+
},
|
|
6014
|
+
{
|
|
6015
|
+
"type": "text",
|
|
6016
|
+
"text": " pour son enfant (c'est le "
|
|
6017
|
+
},
|
|
6018
|
+
{
|
|
6019
|
+
"type": "element",
|
|
6020
|
+
"name": "Expression",
|
|
6021
|
+
"children": [
|
|
6022
|
+
{
|
|
6023
|
+
"type": "text",
|
|
6024
|
+
"text": "plafonnement du quotient familial"
|
|
6025
|
+
}
|
|
6026
|
+
]
|
|
6027
|
+
},
|
|
6028
|
+
{
|
|
6029
|
+
"type": "text",
|
|
6030
|
+
"text": ")."
|
|
6031
|
+
}
|
|
6032
|
+
]
|
|
6033
|
+
},
|
|
6034
|
+
{
|
|
6035
|
+
"type": "element",
|
|
6036
|
+
"name": "Paragraphe",
|
|
6037
|
+
"children": [
|
|
6038
|
+
{
|
|
6039
|
+
"type": "text",
|
|
6040
|
+
"text": "Pour rappel, un célibataire sans enfant ayant perçu un revenu net imposable de "
|
|
6041
|
+
},
|
|
6042
|
+
{
|
|
6043
|
+
"type": "element",
|
|
6044
|
+
"name": "Valeur",
|
|
6045
|
+
"children": [
|
|
6046
|
+
{
|
|
6047
|
+
"type": "text",
|
|
6048
|
+
"text": "30 000 €"
|
|
6049
|
+
}
|
|
6050
|
+
]
|
|
6051
|
+
},
|
|
6052
|
+
{
|
|
6053
|
+
"type": "text",
|
|
6054
|
+
"text": " devra un impôt de "
|
|
6055
|
+
},
|
|
6056
|
+
{
|
|
6057
|
+
"type": "element",
|
|
6058
|
+
"name": "Valeur",
|
|
6059
|
+
"children": [
|
|
6060
|
+
{
|
|
6061
|
+
"type": "text",
|
|
6062
|
+
"text": "2 286,23 €"
|
|
6063
|
+
}
|
|
6064
|
+
]
|
|
6065
|
+
},
|
|
6066
|
+
{
|
|
6067
|
+
"type": "text",
|
|
6068
|
+
"text": "."
|
|
6069
|
+
}
|
|
6070
|
+
]
|
|
6071
|
+
},
|
|
6072
|
+
{
|
|
6073
|
+
"type": "element",
|
|
6074
|
+
"name": "Paragraphe",
|
|
6075
|
+
"children": [
|
|
6076
|
+
{
|
|
6077
|
+
"type": "text",
|
|
6078
|
+
"text": "Ainsi, l'avantage lié à l'enfant est de "
|
|
6079
|
+
},
|
|
6080
|
+
{
|
|
6081
|
+
"type": "element",
|
|
6082
|
+
"name": "Valeur",
|
|
6083
|
+
"children": [
|
|
6084
|
+
{
|
|
6085
|
+
"type": "text",
|
|
6086
|
+
"text": "1 470,91 €"
|
|
6087
|
+
}
|
|
6088
|
+
]
|
|
6089
|
+
},
|
|
6090
|
+
{
|
|
6091
|
+
"type": "text",
|
|
6092
|
+
"text": " ("
|
|
6093
|
+
},
|
|
6094
|
+
{
|
|
6095
|
+
"type": "element",
|
|
6096
|
+
"name": "Valeur",
|
|
6097
|
+
"children": [
|
|
6098
|
+
{
|
|
6099
|
+
"type": "text",
|
|
6100
|
+
"text": "2 286,23 €"
|
|
6101
|
+
}
|
|
6102
|
+
]
|
|
6103
|
+
},
|
|
6104
|
+
{
|
|
6105
|
+
"type": "text",
|
|
6106
|
+
"text": " - "
|
|
6107
|
+
},
|
|
6108
|
+
{
|
|
6109
|
+
"type": "element",
|
|
6110
|
+
"name": "Valeur",
|
|
6111
|
+
"children": [
|
|
6112
|
+
{
|
|
6113
|
+
"type": "text",
|
|
6114
|
+
"text": "815,32 €"
|
|
6115
|
+
}
|
|
6116
|
+
]
|
|
6117
|
+
},
|
|
6118
|
+
{
|
|
6119
|
+
"type": "text",
|
|
6120
|
+
"text": ")."
|
|
6121
|
+
}
|
|
6122
|
+
]
|
|
6123
|
+
},
|
|
6124
|
+
{
|
|
6125
|
+
"type": "element",
|
|
6126
|
+
"name": "Paragraphe",
|
|
6127
|
+
"children": [
|
|
6128
|
+
{
|
|
6129
|
+
"type": "text",
|
|
6130
|
+
"text": "Le montant de cet avantage est inférieur à l'avantage maximal de "
|
|
6131
|
+
},
|
|
6132
|
+
{
|
|
6133
|
+
"type": "element",
|
|
6134
|
+
"name": "Valeur",
|
|
6135
|
+
"children": [
|
|
6136
|
+
{
|
|
6137
|
+
"type": "text",
|
|
6138
|
+
"text": "4 149 €"
|
|
6139
|
+
}
|
|
6140
|
+
]
|
|
6141
|
+
},
|
|
6142
|
+
{
|
|
6143
|
+
"type": "text",
|
|
6144
|
+
"text": "."
|
|
6145
|
+
}
|
|
6146
|
+
]
|
|
6147
|
+
},
|
|
6148
|
+
{
|
|
6149
|
+
"type": "element",
|
|
6150
|
+
"name": "Paragraphe",
|
|
6151
|
+
"children": [
|
|
6152
|
+
{
|
|
6153
|
+
"type": "text",
|
|
6154
|
+
"text": "Le parent isolé avec 1 enfant devra donc un impôt de "
|
|
6155
|
+
},
|
|
6156
|
+
{
|
|
6157
|
+
"type": "element",
|
|
6158
|
+
"name": "Valeur",
|
|
6159
|
+
"children": [
|
|
6160
|
+
{
|
|
6161
|
+
"type": "text",
|
|
6162
|
+
"text": "815,32 €"
|
|
6163
|
+
}
|
|
6164
|
+
]
|
|
6165
|
+
},
|
|
6166
|
+
{
|
|
6167
|
+
"type": "text",
|
|
6168
|
+
"text": "."
|
|
6169
|
+
}
|
|
6170
|
+
]
|
|
6171
|
+
},
|
|
6172
|
+
{
|
|
6173
|
+
"type": "element",
|
|
6174
|
+
"name": "Paragraphe",
|
|
6175
|
+
"children": [
|
|
6176
|
+
{
|
|
6177
|
+
"type": "text",
|
|
6178
|
+
"text": "Le taux marginal d'imposition (TMI) de cette famille est de "
|
|
6179
|
+
},
|
|
6180
|
+
{
|
|
6181
|
+
"type": "element",
|
|
6182
|
+
"name": "Valeur",
|
|
6183
|
+
"children": [
|
|
6184
|
+
{
|
|
6185
|
+
"type": "text",
|
|
6186
|
+
"text": "11 %"
|
|
6187
|
+
}
|
|
6188
|
+
]
|
|
6189
|
+
},
|
|
6190
|
+
{
|
|
6191
|
+
"type": "text",
|
|
6192
|
+
"text": ", car son quotient familial le situe dans cette tranche. Mais tous ses revenus ne sont pas imposés à "
|
|
6193
|
+
},
|
|
6194
|
+
{
|
|
6195
|
+
"type": "element",
|
|
6196
|
+
"name": "Valeur",
|
|
6197
|
+
"children": [
|
|
6198
|
+
{
|
|
6199
|
+
"type": "text",
|
|
6200
|
+
"text": "11 %"
|
|
6201
|
+
}
|
|
6202
|
+
]
|
|
6203
|
+
},
|
|
6204
|
+
{
|
|
6205
|
+
"type": "text",
|
|
6206
|
+
"text": "."
|
|
6207
|
+
}
|
|
6208
|
+
]
|
|
6209
|
+
}
|
|
6210
|
+
]
|
|
6211
|
+
},
|
|
6212
|
+
{
|
|
6213
|
+
"type": "element",
|
|
6214
|
+
"name": "Cas",
|
|
6215
|
+
"children": [
|
|
6216
|
+
{
|
|
6217
|
+
"type": "element",
|
|
6218
|
+
"name": "Titre",
|
|
6219
|
+
"children": [
|
|
6220
|
+
{
|
|
6221
|
+
"type": "text",
|
|
6222
|
+
"text": "Pour un parent isolé avec 2 enfants"
|
|
6223
|
+
}
|
|
6224
|
+
]
|
|
6225
|
+
},
|
|
6226
|
+
{
|
|
6227
|
+
"type": "element",
|
|
6228
|
+
"name": "Paragraphe",
|
|
6229
|
+
"children": [
|
|
6230
|
+
{
|
|
6231
|
+
"type": "text",
|
|
6232
|
+
"text": "Un "
|
|
6233
|
+
},
|
|
6234
|
+
{
|
|
6235
|
+
"type": "element",
|
|
6236
|
+
"name": "LienInterne",
|
|
6237
|
+
"attributes": {
|
|
6238
|
+
"LienPublication": "F35120",
|
|
6239
|
+
"type": "Fiche d'information conditionnée",
|
|
6240
|
+
"audience": "Particuliers"
|
|
6241
|
+
},
|
|
6242
|
+
"children": [
|
|
6243
|
+
{
|
|
6244
|
+
"type": "text",
|
|
6245
|
+
"text": "parent isolé"
|
|
6246
|
+
}
|
|
6247
|
+
]
|
|
6248
|
+
},
|
|
6249
|
+
{
|
|
6250
|
+
"type": "text",
|
|
6251
|
+
"text": " avec 2 enfants (foyer de 2,5 parts, 1 part pour le parent, 1 demi-part pour chaque enfant en résidence principale et 1 demi-part supplémentaire en tant que parent isolé) ayant perçu un revenu net imposable de "
|
|
6252
|
+
},
|
|
6253
|
+
{
|
|
6254
|
+
"type": "element",
|
|
6255
|
+
"name": "Valeur",
|
|
6256
|
+
"children": [
|
|
6257
|
+
{
|
|
6258
|
+
"type": "text",
|
|
6259
|
+
"text": "30 000 €"
|
|
6260
|
+
}
|
|
6261
|
+
]
|
|
6262
|
+
},
|
|
6263
|
+
{
|
|
6264
|
+
"type": "text",
|
|
6265
|
+
"text": "."
|
|
6266
|
+
}
|
|
6267
|
+
]
|
|
6268
|
+
},
|
|
6269
|
+
{
|
|
6270
|
+
"type": "element",
|
|
6271
|
+
"name": "Paragraphe",
|
|
6272
|
+
"children": [
|
|
6273
|
+
{
|
|
6274
|
+
"type": "text",
|
|
6275
|
+
"text": "Son quotient familial est de "
|
|
6276
|
+
},
|
|
6277
|
+
{
|
|
6278
|
+
"type": "element",
|
|
6279
|
+
"name": "Valeur",
|
|
6280
|
+
"children": [
|
|
6281
|
+
{
|
|
6282
|
+
"type": "text",
|
|
6283
|
+
"text": "30 000 €"
|
|
6284
|
+
}
|
|
6285
|
+
]
|
|
6286
|
+
},
|
|
6287
|
+
{
|
|
6288
|
+
"type": "text",
|
|
6289
|
+
"text": " : "
|
|
6290
|
+
},
|
|
6291
|
+
{
|
|
6292
|
+
"type": "element",
|
|
6293
|
+
"name": "Valeur",
|
|
6294
|
+
"children": [
|
|
6295
|
+
{
|
|
6296
|
+
"type": "text",
|
|
6297
|
+
"text": "2,5"
|
|
6298
|
+
}
|
|
6299
|
+
]
|
|
6300
|
+
},
|
|
6301
|
+
{
|
|
6302
|
+
"type": "text",
|
|
6303
|
+
"text": " = "
|
|
6304
|
+
},
|
|
6305
|
+
{
|
|
6306
|
+
"type": "element",
|
|
6307
|
+
"name": "Valeur",
|
|
6308
|
+
"children": [
|
|
6309
|
+
{
|
|
6310
|
+
"type": "text",
|
|
6311
|
+
"text": "12 000 €"
|
|
6312
|
+
}
|
|
6313
|
+
]
|
|
6314
|
+
},
|
|
6315
|
+
{
|
|
6316
|
+
"type": "text",
|
|
6317
|
+
"text": "."
|
|
6318
|
+
}
|
|
6319
|
+
]
|
|
6320
|
+
},
|
|
6321
|
+
{
|
|
6322
|
+
"type": "element",
|
|
6323
|
+
"name": "Liste",
|
|
6324
|
+
"attributes": {
|
|
6325
|
+
"type": "puce"
|
|
6326
|
+
},
|
|
6327
|
+
"children": [
|
|
6328
|
+
{
|
|
6329
|
+
"type": "element",
|
|
6330
|
+
"name": "Item",
|
|
6331
|
+
"children": [
|
|
6332
|
+
{
|
|
6333
|
+
"type": "element",
|
|
6334
|
+
"name": "Paragraphe",
|
|
6335
|
+
"children": [
|
|
6336
|
+
{
|
|
6337
|
+
"type": "text",
|
|
6338
|
+
"text": "Jusqu'à "
|
|
6339
|
+
},
|
|
6340
|
+
{
|
|
6341
|
+
"type": "element",
|
|
6342
|
+
"name": "Valeur",
|
|
6343
|
+
"children": [
|
|
6344
|
+
{
|
|
6345
|
+
"type": "text",
|
|
6346
|
+
"text": "11 294 €"
|
|
6347
|
+
}
|
|
6348
|
+
]
|
|
6349
|
+
},
|
|
6350
|
+
{
|
|
6351
|
+
"type": "text",
|
|
6352
|
+
"text": " : "
|
|
6353
|
+
},
|
|
6354
|
+
{
|
|
6355
|
+
"type": "element",
|
|
6356
|
+
"name": "Valeur",
|
|
6357
|
+
"children": [
|
|
6358
|
+
{
|
|
6359
|
+
"type": "text",
|
|
6360
|
+
"text": "0 %"
|
|
6361
|
+
}
|
|
6362
|
+
]
|
|
6363
|
+
}
|
|
6364
|
+
]
|
|
6365
|
+
}
|
|
6366
|
+
]
|
|
6367
|
+
},
|
|
6368
|
+
{
|
|
6369
|
+
"type": "element",
|
|
6370
|
+
"name": "Item",
|
|
6371
|
+
"children": [
|
|
6372
|
+
{
|
|
6373
|
+
"type": "element",
|
|
6374
|
+
"name": "Paragraphe",
|
|
6375
|
+
"children": [
|
|
6376
|
+
{
|
|
6377
|
+
"type": "text",
|
|
6378
|
+
"text": "De "
|
|
6379
|
+
},
|
|
6380
|
+
{
|
|
6381
|
+
"type": "element",
|
|
6382
|
+
"name": "Valeur",
|
|
6383
|
+
"children": [
|
|
6384
|
+
{
|
|
6385
|
+
"type": "text",
|
|
6386
|
+
"text": "11 295 €"
|
|
6387
|
+
}
|
|
6388
|
+
]
|
|
6389
|
+
},
|
|
6390
|
+
{
|
|
6391
|
+
"type": "text",
|
|
6392
|
+
"text": " à "
|
|
6393
|
+
},
|
|
6394
|
+
{
|
|
6395
|
+
"type": "element",
|
|
6396
|
+
"name": "Valeur",
|
|
6397
|
+
"children": [
|
|
6398
|
+
{
|
|
6399
|
+
"type": "text",
|
|
6400
|
+
"text": "12 000 €"
|
|
4363
6401
|
}
|
|
4364
6402
|
]
|
|
4365
6403
|
},
|
|
@@ -4446,6 +6484,10 @@
|
|
|
4446
6484
|
"text": "77,66 €"
|
|
4447
6485
|
}
|
|
4448
6486
|
]
|
|
6487
|
+
},
|
|
6488
|
+
{
|
|
6489
|
+
"type": "text",
|
|
6490
|
+
"text": "."
|
|
4449
6491
|
}
|
|
4450
6492
|
]
|
|
4451
6493
|
}
|
|
@@ -4479,7 +6521,7 @@
|
|
|
4479
6521
|
},
|
|
4480
6522
|
{
|
|
4481
6523
|
"type": "text",
|
|
4482
|
-
"text": ": l'avantage en impôt est
|
|
6524
|
+
"text": ": l'avantage en impôt est réduit de moitié en cas de résidence alternée."
|
|
4483
6525
|
}
|
|
4484
6526
|
]
|
|
4485
6527
|
},
|
|
@@ -4535,6 +6577,210 @@
|
|
|
4535
6577
|
}
|
|
4536
6578
|
]
|
|
4537
6579
|
},
|
|
6580
|
+
{
|
|
6581
|
+
"type": "element",
|
|
6582
|
+
"name": "Paragraphe",
|
|
6583
|
+
"children": [
|
|
6584
|
+
{
|
|
6585
|
+
"type": "text",
|
|
6586
|
+
"text": "Le parent isolé avec 2 enfants a droit à un avantage fiscal maximal de "
|
|
6587
|
+
},
|
|
6588
|
+
{
|
|
6589
|
+
"type": "element",
|
|
6590
|
+
"name": "Valeur",
|
|
6591
|
+
"children": [
|
|
6592
|
+
{
|
|
6593
|
+
"type": "text",
|
|
6594
|
+
"text": "5 908 €"
|
|
6595
|
+
}
|
|
6596
|
+
]
|
|
6597
|
+
},
|
|
6598
|
+
{
|
|
6599
|
+
"type": "text",
|
|
6600
|
+
"text": " ("
|
|
6601
|
+
},
|
|
6602
|
+
{
|
|
6603
|
+
"type": "element",
|
|
6604
|
+
"name": "Valeur",
|
|
6605
|
+
"children": [
|
|
6606
|
+
{
|
|
6607
|
+
"type": "text",
|
|
6608
|
+
"text": "4 149 €"
|
|
6609
|
+
}
|
|
6610
|
+
]
|
|
6611
|
+
},
|
|
6612
|
+
{
|
|
6613
|
+
"type": "text",
|
|
6614
|
+
"text": " + "
|
|
6615
|
+
},
|
|
6616
|
+
{
|
|
6617
|
+
"type": "element",
|
|
6618
|
+
"name": "Valeur",
|
|
6619
|
+
"children": [
|
|
6620
|
+
{
|
|
6621
|
+
"type": "text",
|
|
6622
|
+
"text": "1 759 €"
|
|
6623
|
+
}
|
|
6624
|
+
]
|
|
6625
|
+
},
|
|
6626
|
+
{
|
|
6627
|
+
"type": "text",
|
|
6628
|
+
"text": ") pour ses 2 enfants (c'est le "
|
|
6629
|
+
},
|
|
6630
|
+
{
|
|
6631
|
+
"type": "element",
|
|
6632
|
+
"name": "Expression",
|
|
6633
|
+
"children": [
|
|
6634
|
+
{
|
|
6635
|
+
"type": "text",
|
|
6636
|
+
"text": "plafonnement du quotient familial"
|
|
6637
|
+
}
|
|
6638
|
+
]
|
|
6639
|
+
},
|
|
6640
|
+
{
|
|
6641
|
+
"type": "text",
|
|
6642
|
+
"text": ")."
|
|
6643
|
+
}
|
|
6644
|
+
]
|
|
6645
|
+
},
|
|
6646
|
+
{
|
|
6647
|
+
"type": "element",
|
|
6648
|
+
"name": "Paragraphe",
|
|
6649
|
+
"children": [
|
|
6650
|
+
{
|
|
6651
|
+
"type": "text",
|
|
6652
|
+
"text": "Pour rappel, un célibataire sans enfant ayant perçu un revenu net imposable de "
|
|
6653
|
+
},
|
|
6654
|
+
{
|
|
6655
|
+
"type": "element",
|
|
6656
|
+
"name": "Valeur",
|
|
6657
|
+
"children": [
|
|
6658
|
+
{
|
|
6659
|
+
"type": "text",
|
|
6660
|
+
"text": "30 000 €"
|
|
6661
|
+
}
|
|
6662
|
+
]
|
|
6663
|
+
},
|
|
6664
|
+
{
|
|
6665
|
+
"type": "text",
|
|
6666
|
+
"text": " devra un impôt de "
|
|
6667
|
+
},
|
|
6668
|
+
{
|
|
6669
|
+
"type": "element",
|
|
6670
|
+
"name": "Valeur",
|
|
6671
|
+
"children": [
|
|
6672
|
+
{
|
|
6673
|
+
"type": "text",
|
|
6674
|
+
"text": "2 286,23 €"
|
|
6675
|
+
}
|
|
6676
|
+
]
|
|
6677
|
+
},
|
|
6678
|
+
{
|
|
6679
|
+
"type": "text",
|
|
6680
|
+
"text": "."
|
|
6681
|
+
}
|
|
6682
|
+
]
|
|
6683
|
+
},
|
|
6684
|
+
{
|
|
6685
|
+
"type": "element",
|
|
6686
|
+
"name": "Paragraphe",
|
|
6687
|
+
"children": [
|
|
6688
|
+
{
|
|
6689
|
+
"type": "text",
|
|
6690
|
+
"text": "Ainsi, l'avantage lié à l'enfant est de "
|
|
6691
|
+
},
|
|
6692
|
+
{
|
|
6693
|
+
"type": "element",
|
|
6694
|
+
"name": "Valeur",
|
|
6695
|
+
"children": [
|
|
6696
|
+
{
|
|
6697
|
+
"type": "text",
|
|
6698
|
+
"text": "2 092,08 €"
|
|
6699
|
+
}
|
|
6700
|
+
]
|
|
6701
|
+
},
|
|
6702
|
+
{
|
|
6703
|
+
"type": "text",
|
|
6704
|
+
"text": " ("
|
|
6705
|
+
},
|
|
6706
|
+
{
|
|
6707
|
+
"type": "element",
|
|
6708
|
+
"name": "Valeur",
|
|
6709
|
+
"children": [
|
|
6710
|
+
{
|
|
6711
|
+
"type": "text",
|
|
6712
|
+
"text": "2 286,23 €"
|
|
6713
|
+
}
|
|
6714
|
+
]
|
|
6715
|
+
},
|
|
6716
|
+
{
|
|
6717
|
+
"type": "text",
|
|
6718
|
+
"text": " - "
|
|
6719
|
+
},
|
|
6720
|
+
{
|
|
6721
|
+
"type": "element",
|
|
6722
|
+
"name": "Valeur",
|
|
6723
|
+
"children": [
|
|
6724
|
+
{
|
|
6725
|
+
"type": "text",
|
|
6726
|
+
"text": "194,15 €"
|
|
6727
|
+
}
|
|
6728
|
+
]
|
|
6729
|
+
},
|
|
6730
|
+
{
|
|
6731
|
+
"type": "text",
|
|
6732
|
+
"text": ")."
|
|
6733
|
+
}
|
|
6734
|
+
]
|
|
6735
|
+
},
|
|
6736
|
+
{
|
|
6737
|
+
"type": "element",
|
|
6738
|
+
"name": "Paragraphe",
|
|
6739
|
+
"children": [
|
|
6740
|
+
{
|
|
6741
|
+
"type": "text",
|
|
6742
|
+
"text": "Le montant de cet avantage est inférieur à l'avantage maximal de "
|
|
6743
|
+
},
|
|
6744
|
+
{
|
|
6745
|
+
"type": "element",
|
|
6746
|
+
"name": "Valeur",
|
|
6747
|
+
"children": [
|
|
6748
|
+
{
|
|
6749
|
+
"type": "text",
|
|
6750
|
+
"text": "5 908 €"
|
|
6751
|
+
}
|
|
6752
|
+
]
|
|
6753
|
+
},
|
|
6754
|
+
{
|
|
6755
|
+
"type": "text",
|
|
6756
|
+
"text": "."
|
|
6757
|
+
}
|
|
6758
|
+
]
|
|
6759
|
+
},
|
|
6760
|
+
{
|
|
6761
|
+
"type": "element",
|
|
6762
|
+
"name": "Paragraphe",
|
|
6763
|
+
"children": [
|
|
6764
|
+
{
|
|
6765
|
+
"type": "text",
|
|
6766
|
+
"text": "Le parent isolé avec 2 enfants devra donc un impôt de "
|
|
6767
|
+
},
|
|
6768
|
+
{
|
|
6769
|
+
"type": "element",
|
|
6770
|
+
"name": "Valeur",
|
|
6771
|
+
"children": [
|
|
6772
|
+
{
|
|
6773
|
+
"type": "text",
|
|
6774
|
+
"text": "194,15 €"
|
|
6775
|
+
}
|
|
6776
|
+
]
|
|
6777
|
+
},
|
|
6778
|
+
{
|
|
6779
|
+
"type": "text",
|
|
6780
|
+
"text": "."
|
|
6781
|
+
}
|
|
6782
|
+
]
|
|
6783
|
+
},
|
|
4538
6784
|
{
|
|
4539
6785
|
"type": "element",
|
|
4540
6786
|
"name": "Paragraphe",
|