OpenFisca-France 157.0.1__py3-none-any.whl → 157.0.2__py3-none-any.whl

{OpenFisca_France-157.0.1.data → OpenFisca_France-157.0.2.data}/data/share/openfisca/openfisca-france/CHANGELOG.md

@@ -1,5 +1,19 @@
 # Changelog
 
+### 157.0.2 [2250](https://github.com/openfisca/openfisca-france/pull/2250)
+
+* Amélioration technique.
+* Périodes concernées : toutes.
+* Zones impactées : 
+  - `openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py`.
+  - `openfisca_france/model/caracteristiques_socio_demographiques/demographie.py`
+  - `openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py`
+  - `openfisca_france/model/revenus/activite/salarie.py`
+* Détails :
+  - Annualise la variable caseT qui est une case de la déclaration annuelle de l'impôt sur le revenu
+  - Ajoute des variables de revenus assimilés salaire
+  - Ajoute les cases fiscales des nouveau plan d'épargne retraite
+
 ### 157.0.1 [2249](https://github.com/openfisca/openfisca-france/pull/2249)
 
 * Changement mineur.

{OpenFisca_France-157.0.1.dist-info → OpenFisca_France-157.0.2.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.1
 Name: OpenFisca-France
-Version: 157.0.1
+Version: 157.0.2
 Summary: French tax and benefit system for OpenFisca
 Home-page: https://github.com/openfisca/openfisca-france
 Author: OpenFisca Team

{OpenFisca_France-157.0.1.dist-info → OpenFisca_France-157.0.2.dist-info}/RECORD

@@ -1,5 +1,5 @@
-OpenFisca_France-157.0.1.data/data/share/openfisca/openfisca-france/CHANGELOG.md,sha256=1h_DTgfx8a56WBytfywY42-XgM2xlLVhwpFoeUoS65M,417532
-OpenFisca_France-157.0.1.data/data/share/openfisca/openfisca-france/README.md,sha256=1Axy_3j5vJp6nOM5N6mKYkpYlTqmw23LDDajru9j54U,18642
+OpenFisca_France-157.0.2.data/data/share/openfisca/openfisca-france/CHANGELOG.md,sha256=jK-QV1dFq3lRqIc4qeS1USp4-q7l1KXhOj9ZMJJicJA,418236
+OpenFisca_France-157.0.2.data/data/share/openfisca/openfisca-france/README.md,sha256=1Axy_3j5vJp6nOM5N6mKYkpYlTqmw23LDDajru9j54U,18642
 openfisca_france/__init__.py,sha256=MHLZ0V8uQHi4lkZ5bPAoLjsWTJe-wJgLfPxFvbCCxHc,126
 openfisca_france/entities.py,sha256=nGl52ncj9wZzFwASKZk4_OHzhqOUuXGBxNmIiwxZU-c,2576
 openfisca_france/france_taxbenefitsystem.py,sha256=UHVqvkqqYk-9RanSPWlVy3uieG77GCSrWCOqVpeN30I,1687
@@ -20,7 +20,7 @@ openfisca_france/model/base.py,sha256=X0cFE7R-6r5JYlAlqaIsD7m61rjHBcUfrYIW61PCFr
 openfisca_france/model/mesures.py,sha256=tILWDG-ImZHdlJ_wv3ok2Ucb4V7jw3TT8piHq_E7bSE,32255
 openfisca_france/model/caracteristiques_socio_demographiques/__init__.py,sha256=47DEQpj8HBSa-_TImW-5JCeuQeRkm5NMpJWZG3hSuFU,0
 openfisca_france/model/caracteristiques_socio_demographiques/capacite_travail.py,sha256=GrCpzWisgPV7fh1RZVj1PIJJM073xPZftS_USiqbFo0,976
-openfisca_france/model/caracteristiques_socio_demographiques/demographie.py,sha256=be0fLirAucdmg5R440J39DlaO7uvVBVvhOR0WGVcKvA,24344
+openfisca_france/model/caracteristiques_socio_demographiques/demographie.py,sha256=sJDCGDnOyy3CPMs2bzqDNmzqMnpB0jpjfa_lUEp29JQ,24207
 openfisca_france/model/caracteristiques_socio_demographiques/logement.py,sha256=QedbhSXf7sdZhOCrItx2_HBZ_57XU8X8kd9vfZFlank,9178
 openfisca_france/model/consommation/__init__.py,sha256=47DEQpj8HBSa-_TImW-5JCeuQeRkm5NMpJWZG3hSuFU,0
 openfisca_france/model/covid19/activite.py,sha256=cR8jkVupWjwcLLeJ4qrLQGyhb-Pm9VPojW3JgDaxmM0,4256
@@ -33,9 +33,9 @@ openfisca_france/model/patrimoine/livret_epargne_populaire.py,sha256=Ty_7mjSA1fL
 openfisca_france/model/prelevements_obligatoires/__init__.py,sha256=47DEQpj8HBSa-_TImW-5JCeuQeRkm5NMpJWZG3hSuFU,0
 openfisca_france/model/prelevements_obligatoires/isf.py,sha256=LbyTx1O4MimTAJVg3O8qNT94VD6QPSYNVFFBMhRJrtg,38326
 openfisca_france/model/prelevements_obligatoires/impot_revenu/__init__.py,sha256=47DEQpj8HBSa-_TImW-5JCeuQeRkm5NMpJWZG3hSuFU,0
-openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py,sha256=io4UNl7ru3JYQfCCxxZVxZ4Se5mSbkQcIprMobVtGOw,27772
+openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py,sha256=oDdN2oGhtOVPPaaW8dhROpx538drV4s1E0OwacFL92g,28170
 openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py,sha256=rmXRgGG_qlTQOiuUHGHHDZxu5Z_KMNIBpQhB4k8osdI,125676
-openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py,sha256=VmZT8DqTyURxPGbmlmBuLW6A1neJNDu_F5DFmHiOBfE,176788
+openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py,sha256=ihHsCp5o5RMPT_ww_vM82nu3pVEdfgE_iKrYDXTKUhE,177382
 openfisca_france/model/prelevements_obligatoires/impot_revenu/plus_values_immobilieres.py,sha256=5gNB5ntU9I9XVeKhYyq94miM4Uv72HruO1Nu_jIPkn4,4754
 openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_deplafonnees.py,sha256=CSd3sWx_iar6zqLTN13PTkKGoN2bZka23Ia74f3FheI,34962
 openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_iom.py,sha256=Q8hoXmUfuQLqzWA0S1CIaP3M7fAVcKtBVkoj3xJiae0,139248
@@ -133,7 +133,7 @@ openfisca_france/model/revenus/__init__.py,sha256=47DEQpj8HBSa-_TImW-5JCeuQeRkm5
 openfisca_france/model/revenus/autres.py,sha256=LttEzxate9Crynjp3SOlHr-CUGDXEUTjzszzp2U7z_U,5109
 openfisca_france/model/revenus/activite/__init__.py,sha256=47DEQpj8HBSa-_TImW-5JCeuQeRkm5NMpJWZG3hSuFU,0
 openfisca_france/model/revenus/activite/non_salarie.py,sha256=DchwrxPK-z6dVJrP9HnqEkR4EwtMcRUPc1f4v-J9yF8,67985
-openfisca_france/model/revenus/activite/salarie.py,sha256=XQisdH2KTyvmke9Yi8I98zMUi94u4-L62gg2nD9ABIk,67274
+openfisca_france/model/revenus/activite/salarie.py,sha256=I6tz7p0XGlUmelT4hQmBTRiRrMC2qMVkauCfvGJJwkc,68465
 openfisca_france/model/revenus/capital/__init__.py,sha256=47DEQpj8HBSa-_TImW-5JCeuQeRkm5NMpJWZG3hSuFU,0
 openfisca_france/model/revenus/capital/financier.py,sha256=GLLYxCO2oCF2byjBSsgbYLa8b5MksS_DFU2d61fIpp0,24673
 openfisca_france/model/revenus/capital/foncier.py,sha256=FlFTItVvqhpH4VadqSVq5Iu80OHksSJofMDyMG4sdKk,4752
@@ -4078,8 +4078,8 @@ tests/test_parameters.py,sha256=9ByrtcJpaV32qCE-u4FY4fzCugFUW8utc5_KUAmYKG8,354
 tests/test_preprocessing.py,sha256=yhowIYuzGRLNfG05vS5M0IN1hXmgZPflxJmi1w8-MKw,6973
 tests/test_scenarios.py,sha256=A7SmVt_iyDTbNTE45WgGQlQZkJ0uJ1ZGUhTV3ziwLUw,1009
 tests/test_tax_rates.py,sha256=B_CnSIqCijGYkKW7XVZlF8uot0otNJ-Sq-DKINPATfA,1551
-OpenFisca_France-157.0.1.dist-info/LICENSE.AGPL.txt,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-OpenFisca_France-157.0.1.dist-info/METADATA,sha256=r8lvvq6kyBzO_s_zf294qg3wXvcnLmGkNjEyNs5ERjs,20517
-OpenFisca_France-157.0.1.dist-info/WHEEL,sha256=oiQVh_5PnQM0E3gPdiz09WCNmwiHDMaGer_elqB3coM,92
-OpenFisca_France-157.0.1.dist-info/top_level.txt,sha256=hmd7WhmLN_CyB52sP702pN9WlJqO9YMVuzeBRNp3hfs,23
-OpenFisca_France-157.0.1.dist-info/RECORD,,
+OpenFisca_France-157.0.2.dist-info/LICENSE.AGPL.txt,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+OpenFisca_France-157.0.2.dist-info/METADATA,sha256=0iBPdwISy_SUkmM8dLYOoCwSEC9MQj8v0uQW-wpRBoM,20517
+OpenFisca_France-157.0.2.dist-info/WHEEL,sha256=oiQVh_5PnQM0E3gPdiz09WCNmwiHDMaGer_elqB3coM,92
+OpenFisca_France-157.0.2.dist-info/top_level.txt,sha256=hmd7WhmLN_CyB52sP702pN9WlJqO9YMVuzeBRNp3hfs,23
+OpenFisca_France-157.0.2.dist-info/RECORD,,

openfisca_france/model/caracteristiques_socio_demographiques/demographie.py

@@ -228,9 +228,7 @@ class caseT(Variable):
     value_type = bool
     entity = FoyerFiscal
     label = "Vous êtes parent isolé au 1er janvier de l'année de perception des revenus"
-    definition_period = MONTH
-    set_input = set_input_dispatch_by_period
-    # TODO: Set definition_period as YEAR and change the suggestion process (scenarios.py)
+    definition_period = YEAR
 
 
 class caseW(Variable):

openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py

@@ -130,6 +130,20 @@ class f6rs(Variable):
     definition_period = YEAR
 
 
+class f6ns(Variable):
+    cerfa_field = {
+        0: '6NS',
+        1: '6NT',
+        2: '6NU',
+        }
+    value_type = int
+    unit = 'currency'
+    entity = Individu
+    label = "Cotisations d'épargne retraite versées au titre d'un PERECO PERIN et PERO"
+    # start_date = date(2019,1,1)
+    definition_period = YEAR
+
+
 class f6ss(Variable):
     cerfa_field = {
         0: '6SS',
@@ -660,14 +674,15 @@ class cd_eparet(Variable):
         f6ps_i = foyer_fiscal.members('f6ps', period)
         f6rs_i = foyer_fiscal.members('f6rs', period)
         f6ss_i = foyer_fiscal.members('f6ss', period)
+        f6ns_i = foyer_fiscal.members('f6ns', period)
 
         # TODO: En théorie, les plafonds de déductions (ps, pt, pu) sont calculés sur
         # le formulaire 2041 GX
         return foyer_fiscal.sum(
             where(
                 f6ps_i == 0,
-                f6rs_i + f6ss_i,
-                min_(f6rs_i + f6ss_i, f6ps_i)
+                f6rs_i + f6ss_i + f6ns_i,
+                min_(f6rs_i + f6ss_i + f6ns_i, f6ps_i)
                 )
             )
 

openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py

@@ -389,8 +389,21 @@ class revenu_assimile_salaire(Variable):
         chomage_imposable = individu('chomage_imposable', period, options = [ADD])
         f1tt = individu('f1tt', period)
         f3vj = individu('f3vj', period)
+        salaires_imposable_particulier_employeur = individu('salaires_imposable_particulier_employeur', period)
+        revenus_imposables_associes_gerants = individu('revenus_imposables_associes_gerants', period)
+        droits_auteurs_imposables = individu('droits_auteurs_imposables', period)
+        salaire_imposable_agents_assurance = individu('salaire_imposable_agents_assurance', period)
 
-        return salaire_imposable + chomage_imposable + f1tt + f3vj
+        return (
+            salaire_imposable
+            + chomage_imposable
+            + f1tt
+            + f3vj
+            + salaires_imposable_particulier_employeur
+            + revenus_imposables_associes_gerants
+            + droits_auteurs_imposables
+            + salaire_imposable_agents_assurance
+            )
 
 
 class revenu_assimile_salaire_apres_abattements(Variable):
@@ -1355,7 +1368,7 @@ class ir_plaf_qf(Variable):
         caseN = foyer_fiscal('caseN', period)
         caseP = foyer_fiscal('caseP', period)
         caseS = foyer_fiscal('caseS', period)
-        caseT = foyer_fiscal('caseT', period.first_month)
+        caseT = foyer_fiscal('caseT', period)
         caseW = foyer_fiscal('caseW', period)
         nbF = foyer_fiscal('nbF', period)
         nbG = foyer_fiscal('nbG', period)
@@ -1444,7 +1457,7 @@ class ir_plaf_qf(Variable):
         caseL = foyer_fiscal('caseL', period)
         caseP = foyer_fiscal('caseP', period)
         caseS = foyer_fiscal('caseS', period)
-        caseT = foyer_fiscal('caseT', period.first_month)
+        caseT = foyer_fiscal('caseT', period)
         caseW = foyer_fiscal('caseW', period)
         nbF = foyer_fiscal('nbF', period)  # noqa F841
         nbG = foyer_fiscal('nbG', period)
@@ -3581,7 +3594,7 @@ class nbptr(Variable):
         caseF = foyer_fiscal('caseF', period)
         caseS = foyer_fiscal('caseS', period)
         caseL = foyer_fiscal('caseL', period)
-        caseT = foyer_fiscal('caseT', period.first_month)
+        caseT = foyer_fiscal('caseT', period)
         quotient_familial = parameters(period).impot_revenu.calcul_impot_revenu.plaf_qf.quotient_familial
 
         no_pac = nb_pac == 0  # Aucune personne à charge en garde exclusive
@@ -3693,7 +3706,7 @@ class nbptr(Variable):
         caseF = foyer_fiscal('caseF', period)
         caseS = foyer_fiscal('caseS', period)
         caseL = foyer_fiscal('caseL', period)
-        caseT = foyer_fiscal('caseT', period.first_month)
+        caseT = foyer_fiscal('caseT', period)
         quotient_familial = parameters(period).impot_revenu.calcul_impot_revenu.plaf_qf.quotient_familial
 
         no_pac = nb_pac == 0  # Aucune personne à charge en garde exclusive
@@ -3908,7 +3921,7 @@ class ppe_brute(Variable):
         maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)
         celibataire_ou_divorce = foyer_fiscal('celibataire_ou_divorce', period)
         veuf = foyer_fiscal('veuf', period)
-        caseT = foyer_fiscal('caseT', period.first_month)
+        caseT = foyer_fiscal('caseT', period)
         caseL = foyer_fiscal('caseL', period)
         nbH = foyer_fiscal('nbH', period)
         ppe = parameters(period).impot_revenu.credits_impots.ppe

openfisca_france/model/revenus/activite/salarie.py

@@ -1652,3 +1652,57 @@ class travailleur_occasionnel_agricole(Variable):
             + (taches_salarie_type == TypesTaches.travaux_forestiers)
             )
         return secteur_agricole * cdd * cdd_occasionnel_agricole * taches_eligibles
+
+
+class salaires_imposable_particulier_employeur(Variable):
+    cerfa_field = {
+        0: '1AA',
+        1: '1BA',
+        2: '1CA',
+        3: '1DA',
+        }
+    value_type = int
+    unit = 'currency'
+    entity = Individu
+    label = 'Revenus des salariés des particuliers employeurs'
+    definition_period = YEAR
+
+
+class revenus_imposables_associes_gerants(Variable):
+    cerfa_field = {
+        0: '1GB',
+        1: '1HB',
+        2: '1IB',
+        3: '1JB',
+        }
+    value_type = int
+    unit = 'currency'
+    entity = Individu
+    label = 'Revenus des associes et gerants'
+    definition_period = YEAR
+
+
+class droits_auteurs_imposables(Variable):
+    cerfa_field = {
+        0: '1GF',
+        1: '1HF',
+        2: '1IF',
+        3: '1JF',
+        }
+    value_type = int
+    unit = 'currency'
+    entity = Individu
+    label = 'Droits d auteurs fonctionnaires chercheurs'
+    definition_period = YEAR
+
+
+class salaire_imposable_agents_assurance(Variable):
+    cerfa_field = {
+        0: '1GG',
+        1: '1HG',
+        }
+    value_type = int
+    unit = 'currency'
+    entity = Individu
+    label = 'Agents generaux d assurance - salaire imposable'
+    definition_period = YEAR