OpenFisca-France 174.0.1__py3-none-any.whl → 174.1.0__py3-none-any.whl
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- openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py +174 -25
- openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_deplafonnees.py +6 -5
- openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_iom.py +9 -9
- openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py +175 -76
- openfisca_france/model/prelevements_obligatoires/impot_revenu/variables_reductions_credits.py +270 -40
- openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_aux_partis_politiques/plafond_foyer.yaml +6 -2
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_aux_partis_politiques/plafond_seul.yaml +3 -5
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_coluche/plafond.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/dons/dons_coluche/taux.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissement_forestier/depenses_investissement_forestier/acquisition/plafond.yaml +2 -4
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissement_forestier/depenses_investissement_forestier/acquisition/taux.yaml +1 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissement_forestier/depenses_investissement_forestier/assurance/plafond.yaml +2 -4
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissement_forestier/depenses_investissement_forestier/assurance/taux.yaml +2 -1
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/investissement_forestier/depenses_investissement_forestier/plafond_cga.yaml +6 -2
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/location_meublee/index.yaml +2 -0
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/outremer_investissement/domsoc/retrocession_plaf.yaml +1 -0
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/outremer_investissement/logements_neufs/index.yaml +2 -0
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/reduction_domtom/guadeloupe_martinique_reunion/plafond.yaml +5 -2
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/reduction_domtom/guadeloupe_martinique_reunion/taux.yaml +5 -2
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/reduction_domtom/guyane/plafond.yaml +5 -2
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/reduction_domtom/guyane/taux.yaml +5 -2
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/reduction_domtom/mayotte/plafond.yaml +5 -2
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/reduction_domtom/mayotte/taux.yaml +5 -2
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/souscriptions/pme/emprunts_contractes_reprise_pme/taux.yaml +11 -5
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/souscriptions/pme/souscription_capital/taux22.yaml +1 -0
- openfisca_france/parameters/impot_revenu/calcul_reductions_impots/souscriptions/pme/souscription_capital/taux25.yaml +1 -0
- openfisca_france/parameters/prestations_sociales/prestations_etat_de_sante/invalidite/aah/taux_capacite/taux_capacite_travail.yaml +5 -2
- openfisca_france/parameters/prestations_sociales/prestations_etat_de_sante/invalidite/aah/travail_esat/abattement_esat/esat_10_15.yaml +3 -0
- openfisca_france/parameters/prestations_sociales/prestations_etat_de_sante/invalidite/aah/travail_esat/abattement_esat/esat_15_20.yaml +3 -0
- openfisca_france/parameters/prestations_sociales/prestations_etat_de_sante/invalidite/aah/travail_esat/abattement_esat/esat_20_25.yaml +3 -0
- openfisca_france/parameters/prestations_sociales/prestations_etat_de_sante/invalidite/aah/travail_esat/abattement_esat/esat_20_50.yaml +3 -0
- openfisca_france/parameters/prestations_sociales/prestations_etat_de_sante/invalidite/aah/travail_esat/abattement_esat/esat_25_50.yaml +3 -0
- openfisca_france/parameters/prestations_sociales/prestations_etat_de_sante/invalidite/aah/travail_esat/abattement_esat/esat_5_10.yaml +3 -0
- openfisca_france/parameters/prestations_sociales/prestations_etat_de_sante/invalidite/aah/travail_esat/plafond/couple.yaml +14 -4
- openfisca_france/parameters/prestations_sociales/prestations_etat_de_sante/invalidite/aah/travail_esat/plafond/majoration.yaml +7 -4
- openfisca_france/parameters/prestations_sociales/prestations_etat_de_sante/invalidite/aah/travail_esat/plafond/seul.yaml +13 -0
- openfisca_france/parameters/prestations_sociales/prestations_etat_de_sante/invalidite/aah/travail_esat/plafond_ressources_en_multiple_montant_base.yaml +4 -1
- openfisca_france/parameters/prestations_sociales/prestations_etat_de_sante/invalidite/aah/travail_ordinaire/tranche_smic.yaml +5 -1
- {openfisca_france-174.0.1.dist-info → openfisca_france-174.1.0.dist-info}/METADATA +11 -3
- {openfisca_france-174.0.1.dist-info → openfisca_france-174.1.0.dist-info}/RECORD +44 -44
- {openfisca_france-174.0.1.dist-info → openfisca_france-174.1.0.dist-info}/WHEEL +0 -0
- {openfisca_france-174.0.1.dist-info → openfisca_france-174.1.0.dist-info}/licenses/LICENSE.AGPL.txt +0 -0
- {openfisca_france-174.0.1.dist-info → openfisca_france-174.1.0.dist-info}/top_level.txt +0 -0
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@@ -530,6 +530,155 @@ class ci_investissement_forestier(Variable):
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return ci_travaux + ci_cg_tot
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def formula_2022_01_01(foyer_fiscal, period, parameters):
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'''
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Investissements forestiers pour 2022
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Voir https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2023/pdf_integral/Brochure-IR-2023.pdf page 277
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- Comme pour les autres années, les cases sont attachés à une même année et "roulent"
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'''
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maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)
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f7up = foyer_fiscal('f7up', period)
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f7ut = foyer_fiscal('f7ut', period)
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f7ua = foyer_fiscal('f7ua', period)
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f7ub = foyer_fiscal('f7ub', period)
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f7uq = foyer_fiscal('f7uq', period)
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f7ui = foyer_fiscal('f7ui', period)
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# Reports des années précédentes
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f7tj = foyer_fiscal('f7tj', period)
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f7tk = foyer_fiscal('f7tk', period)
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f7tm = foyer_fiscal('f7tm', period)
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f7to = foyer_fiscal('f7to', period)
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f7tp = foyer_fiscal('f7tp', period)
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f7tq = foyer_fiscal('f7tq', period)
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f7tr = foyer_fiscal('f7tr', period)
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f7ts = foyer_fiscal('f7ts', period)
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f7vj = foyer_fiscal('f7vj', period)
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f7tt = foyer_fiscal('f7tt', period)
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f7vk = foyer_fiscal('f7vk', period)
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f7tu = foyer_fiscal('f7tu', period)
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f7vh = foyer_fiscal('f7vh', period)
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f7tv = foyer_fiscal('f7tv', period)
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f7vi = foyer_fiscal('f7vi', period)
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f7tw = foyer_fiscal('f7tw', period)
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f7vm = foyer_fiscal('f7vm', period)
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f7ta = foyer_fiscal('f7ta', period)
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f7vn = foyer_fiscal('f7vn', period)
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f7tb = foyer_fiscal('f7tb', period)
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f7vq = foyer_fiscal('f7vq', period)
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f7te = foyer_fiscal('f7te', period)
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f7vr = foyer_fiscal('f7vr', period)
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f7tf = foyer_fiscal('f7tf', period)
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P = parameters(period).impot_revenu.calcul_reductions_impots.investissement_forestier.depenses_investissement_forestier
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# travaux année N
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ci_trav_adh = min_(P.travaux.plafond * (maries_ou_pacses + 1), f7ua + f7ub + f7tk + f7to + f7tq + f7ts + f7vk + f7tu + f7vi + f7tw + f7vn + f7tb + f7vr + f7tf)
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ci_trav = min_(P.travaux.plafond * (maries_ou_pacses + 1) - ci_trav_adh, f7up + f7ut + f7tj + f7tm + f7tp + f7tr + f7vj + f7tt + f7vh + f7tv + f7vm + f7ta + f7vq + f7te)
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ci_travaux = P.travaux.taux_adhesion_org_producteurs * ci_trav_adh + P.travaux.taux * ci_trav
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# contrat de gestion
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ci_cg_adh = min_(P.plafond_cga * (maries_ou_pacses + 1), f7ui)
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ci_cg = min_(P.plafond_cga * (maries_ou_pacses + 1) - ci_cg_adh, f7uq)
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ci_cg_tot = P.travaux.taux_adhesion_org_producteurs * ci_cg_adh + P.travaux.taux * ci_cg
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return ci_travaux + ci_cg_tot
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def formula_2023_01_01(foyer_fiscal, period, parameters):
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'''
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Investissements forestiers pour 2023
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Voir https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2024/pdf_integral/Brochure-IR-2024.pdf page 24
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- Fin du plafond de dépenses de contrat de gestion (CGA) de dépenses d'investissement forestier
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- Comme pour les autres années, les cases sont attachés à une même année d'investissements et "roulent"
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'''
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maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)
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f7up = foyer_fiscal('f7up', period)
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f7ut = foyer_fiscal('f7ut', period)
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# Reports des années précédentes
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f7tm = foyer_fiscal('f7tm', period)
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f7to = foyer_fiscal('f7to', period)
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f7tp = foyer_fiscal('f7tp', period)
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f7tq = foyer_fiscal('f7tq', period)
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f7tr = foyer_fiscal('f7tr', period)
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f7ts = foyer_fiscal('f7ts', period)
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f7tt = foyer_fiscal('f7tt', period)
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f7tu = foyer_fiscal('f7tu', period)
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f7vh = foyer_fiscal('f7vh', period)
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f7tv = foyer_fiscal('f7tv', period)
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f7vi = foyer_fiscal('f7vi', period)
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f7tw = foyer_fiscal('f7tw', period)
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f7vm = foyer_fiscal('f7vm', period)
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f7ta = foyer_fiscal('f7ta', period)
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f7vn = foyer_fiscal('f7vn', period)
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f7tb = foyer_fiscal('f7tb', period)
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f7vq = foyer_fiscal('f7vq', period)
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f7te = foyer_fiscal('f7te', period)
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f7vr = foyer_fiscal('f7vr', period)
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f7tf = foyer_fiscal('f7tf', period)
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f7vs = foyer_fiscal('f7vs', period)
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f7th = foyer_fiscal('f7th', period)
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f7vu = foyer_fiscal('f7vu', period)
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f7ti = foyer_fiscal('f7ti', period)
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P = parameters(period).impot_revenu.calcul_reductions_impots.investissement_forestier.depenses_investissement_forestier
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# travaux année N
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ci_trav_adh = min_(P.travaux.plafond * (maries_ou_pacses + 1), f7to + f7tq + f7ts + f7tu + f7vi + f7tw + f7vn + f7tb + f7vr + f7tf + f7ti + f7vu)
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ci_trav = min_(P.travaux.plafond * (maries_ou_pacses + 1) - ci_trav_adh, f7up + f7ut + f7tm + f7tp + f7tr + f7tt + f7vh + f7tv + f7vm + f7ta + f7vq + f7te + f7vs + f7th)
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ci_travaux = P.travaux.taux_adhesion_org_producteurs * ci_trav_adh + P.travaux.taux * ci_trav
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return ci_travaux
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def formula_2024_01_01(foyer_fiscal, period, parameters):
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'''
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Investissements forestiers pour 2024
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'''
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maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)
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f7up = foyer_fiscal('f7up', period)
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f7ut = foyer_fiscal('f7ut', period)
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# Reports des années précédentes
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f7tp = foyer_fiscal('f7tp', period)
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f7tq = foyer_fiscal('f7tq', period)
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f7tr = foyer_fiscal('f7tr', period)
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f7ts = foyer_fiscal('f7ts', period)
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f7tt = foyer_fiscal('f7tt', period)
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f7tu = foyer_fiscal('f7tu', period)
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f7tv = foyer_fiscal('f7tv', period)
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f7tw = foyer_fiscal('f7tw', period)
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f7vm = foyer_fiscal('f7vm', period)
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f7ta = foyer_fiscal('f7ta', period)
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f7vn = foyer_fiscal('f7vn', period)
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f7tb = foyer_fiscal('f7tb', period)
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f7vq = foyer_fiscal('f7vq', period)
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f7te = foyer_fiscal('f7te', period)
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f7vr = foyer_fiscal('f7vr', period)
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f7tf = foyer_fiscal('f7tf', period)
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f7vs = foyer_fiscal('f7vs', period)
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f7th = foyer_fiscal('f7th', period)
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f7vu = foyer_fiscal('f7vu', period)
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f7ti = foyer_fiscal('f7ti', period)
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f7vv = foyer_fiscal('f7vv', period)
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f7tj = foyer_fiscal('f7tj', period)
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P = parameters(period).impot_revenu.calcul_reductions_impots.investissement_forestier.depenses_investissement_forestier
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# travaux année N
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ci_trav_adh = min_(P.travaux.plafond * (maries_ou_pacses + 1), f7tq + f7ts + f7tu + f7tw + f7vn + f7tb + f7vr + f7tf + f7ti + f7vu)
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ci_trav = min_(P.travaux.plafond * (maries_ou_pacses + 1) - ci_trav_adh, f7up + f7ut + f7tp + f7tr + f7tt + f7tv + f7vm + f7ta + f7vq + f7te + f7vs + f7th + f7vv + f7tj)
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ci_travaux = P.travaux.taux_adhesion_org_producteurs * ci_trav_adh + P.travaux.taux * ci_trav
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return ci_travaux
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class acqgpl(Variable):
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value_type = float
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@@ -1566,7 +1715,7 @@ class inthab(Variable):
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invalidite_conj = foyer_fiscal('caseF', period)
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nbpac_invalideG = foyer_fiscal('nbG', period)
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nbpac_invalideR = foyer_fiscal('nbR', period)
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f7vu_2014 = foyer_fiscal('f7vu_2014', period)
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f7vw = foyer_fiscal('f7vw', period)
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f7vv = foyer_fiscal('f7vv', period)
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f7vx = foyer_fiscal('f7vx', period)
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@@ -1580,14 +1729,14 @@ class inthab(Variable):
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|
max1 = max_(max0 - f7vx, 0)
|
|
1581
1730
|
max2 = max_(max1 - f7vy, 0)
|
|
1582
1731
|
max3 = max_(max2 - f7vw, 0)
|
|
1583
|
-
max4 = max_(max3 -
|
|
1732
|
+
max4 = max_(max3 - f7vu_2014, 0)
|
|
1584
1733
|
max5 = max_(max4 - f7vz, 0)
|
|
1585
1734
|
|
|
1586
1735
|
return (
|
|
1587
1736
|
interets_emprunt_habitation_principale.cas_base.taux_applique_premiere_annuite_remboursement * min_(f7vx, max0)
|
|
1588
1737
|
+ interets_emprunt_habitation_principale.cas_base.taux_applique_premiere_annuite_remboursement * min_(f7vy, max1)
|
|
1589
1738
|
+ interets_emprunt_habitation_principale.logements_2010.taux_applique_premiere_annuite_remboursement * min_(f7vw, max2)
|
|
1590
|
-
+ interets_emprunt_habitation_principale.logements_2011.taux_applique_premiere_annuite_remboursement * min_(
|
|
1739
|
+
+ interets_emprunt_habitation_principale.logements_2011.taux_applique_premiere_annuite_remboursement * min_(f7vu_2014, max3)
|
|
1591
1740
|
+ interets_emprunt_habitation_principale.cas_base.taux_2 * min_(f7vz, max4)
|
|
1592
1741
|
+ interets_emprunt_habitation_principale.logements_2010.taux_2 * min_(f7vv, max5)
|
|
1593
1742
|
)
|
|
@@ -1605,7 +1754,7 @@ class inthab(Variable):
|
|
|
1605
1754
|
nbpac_invalideR = foyer_fiscal('nbR', period)
|
|
1606
1755
|
nbpac_invalideI = foyer_fiscal('nbI', period)
|
|
1607
1756
|
f7vt = foyer_fiscal('f7vt', period)
|
|
1608
|
-
|
|
1757
|
+
f7vu_2014 = foyer_fiscal('f7vu_2014', period)
|
|
1609
1758
|
f7vv = foyer_fiscal('f7vv', period)
|
|
1610
1759
|
f7vw = foyer_fiscal('f7vw', period)
|
|
1611
1760
|
f7vx = foyer_fiscal('f7vx', period)
|
|
@@ -1619,7 +1768,7 @@ class inthab(Variable):
|
|
|
1619
1768
|
max1 = max_(max0 - f7vx, 0)
|
|
1620
1769
|
max2 = max_(max1 - f7vy, 0)
|
|
1621
1770
|
max3 = max_(max2 - f7vw, 0)
|
|
1622
|
-
max4 = max_(max3 -
|
|
1771
|
+
max4 = max_(max3 - f7vu_2014, 0)
|
|
1623
1772
|
max5 = max_(max4 - f7vz, 0)
|
|
1624
1773
|
max6 = max_(max5 - f7vv, 0)
|
|
1625
1774
|
|
|
@@ -1627,7 +1776,7 @@ class inthab(Variable):
|
|
|
1627
1776
|
interets_emprunt_habitation_principale.cas_base.taux_applique_premiere_annuite_remboursement * min_(f7vx, max0)
|
|
1628
1777
|
+ interets_emprunt_habitation_principale.cas_base.taux_applique_premiere_annuite_remboursement * min_(f7vy, max1)
|
|
1629
1778
|
+ interets_emprunt_habitation_principale.logements_2010.taux_applique_premiere_annuite_remboursement * min_(f7vw, max2)
|
|
1630
|
-
+ interets_emprunt_habitation_principale.logements_2011.taux_applique_premiere_annuite_remboursement * min_(
|
|
1779
|
+
+ interets_emprunt_habitation_principale.logements_2011.taux_applique_premiere_annuite_remboursement * min_(f7vu_2014, max3)
|
|
1631
1780
|
+ interets_emprunt_habitation_principale.cas_base.taux_2 * min_(f7vz, max4)
|
|
1632
1781
|
+ interets_emprunt_habitation_principale.logements_2010.taux_2 * min_(f7vv, max5)
|
|
1633
1782
|
+ interets_emprunt_habitation_principale.logements_2011.taux_2 * min_(f7vt, max6)
|
|
@@ -1646,7 +1795,7 @@ class inthab(Variable):
|
|
|
1646
1795
|
nbpac_invalideR = foyer_fiscal('nbR', period)
|
|
1647
1796
|
nbpac_invalideI = foyer_fiscal('nbI', period)
|
|
1648
1797
|
f7vt = foyer_fiscal('f7vt', period)
|
|
1649
|
-
|
|
1798
|
+
f7vu_2014 = foyer_fiscal('f7vu_2014', period)
|
|
1650
1799
|
f7vv = foyer_fiscal('f7vv', period)
|
|
1651
1800
|
f7vx = foyer_fiscal('f7vx', period)
|
|
1652
1801
|
f7vz = foyer_fiscal('f7vz', period)
|
|
@@ -1657,13 +1806,13 @@ class inthab(Variable):
|
|
|
1657
1806
|
# max1..max4 = plafonds après imputations successives (dans l'ordre décrit dans la législation) des intérêts éligibles au crédit d'impôt
|
|
1658
1807
|
max0 = interets_emprunt_habitation_principale.plafond_base * (maries_ou_pacses + 1) * (1 + invalide) + nb_pac_majoration_plafond * interets_emprunt_habitation_principale.majoration_plafond_par_enfant_charge
|
|
1659
1808
|
max1 = max_(max0 - f7vx, 0)
|
|
1660
|
-
max2 = max_(max1 -
|
|
1809
|
+
max2 = max_(max1 - f7vu_2014, 0)
|
|
1661
1810
|
max3 = max_(max2 - f7vz, 0)
|
|
1662
1811
|
max4 = max_(max3 - f7vv, 0)
|
|
1663
1812
|
|
|
1664
1813
|
return (
|
|
1665
1814
|
interets_emprunt_habitation_principale.cas_base.taux_applique_premiere_annuite_remboursement * min_(f7vx, max0)
|
|
1666
|
-
+ interets_emprunt_habitation_principale.logements_2011.taux_applique_premiere_annuite_remboursement * min_(
|
|
1815
|
+
+ interets_emprunt_habitation_principale.logements_2011.taux_applique_premiere_annuite_remboursement * min_(f7vu_2014, max1)
|
|
1667
1816
|
+ interets_emprunt_habitation_principale.cas_base.taux_2 * min_(f7vz, max2)
|
|
1668
1817
|
+ interets_emprunt_habitation_principale.logements_2010.taux_2 * min_(f7vv, max3)
|
|
1669
1818
|
+ interets_emprunt_habitation_principale.logements_2011.taux_2 * min_(f7vt, max4)
|
|
@@ -2089,14 +2238,14 @@ class quaenv(Variable):
|
|
|
2089
2238
|
f7sp = foyer_fiscal('f7sp', period)
|
|
2090
2239
|
f7sq = foyer_fiscal('f7sq_2015', period)
|
|
2091
2240
|
f7sr = foyer_fiscal('f7sr_2015', period)
|
|
2092
|
-
f7ss = foyer_fiscal('
|
|
2241
|
+
f7ss = foyer_fiscal('f7ss_2015', period)
|
|
2093
2242
|
f7tt = foyer_fiscal('f7tt_2012', period)
|
|
2094
2243
|
f7tu = foyer_fiscal('f7tu_2012', period)
|
|
2095
2244
|
f7tv = foyer_fiscal('f7tv_2012', period)
|
|
2096
2245
|
f7tw = foyer_fiscal('f7tw_2012', period)
|
|
2097
2246
|
f7tx = foyer_fiscal('f7tx_2012', period)
|
|
2098
2247
|
f7ty = foyer_fiscal('f7ty_2012', period)
|
|
2099
|
-
f7st = foyer_fiscal('
|
|
2248
|
+
f7st = foyer_fiscal('f7st_2015', period)
|
|
2100
2249
|
f7su = foyer_fiscal('f7su', period)
|
|
2101
2250
|
f7sv = foyer_fiscal('f7sv', period)
|
|
2102
2251
|
f7sw = foyer_fiscal('f7sw', period)
|
|
@@ -2178,8 +2327,8 @@ class quaenv(Variable):
|
|
|
2178
2327
|
f7sp = foyer_fiscal('f7sp', period)
|
|
2179
2328
|
f7sq = foyer_fiscal('f7sq_2015', period)
|
|
2180
2329
|
f7sr = foyer_fiscal('f7sr_2015', period)
|
|
2181
|
-
f7ss = foyer_fiscal('
|
|
2182
|
-
f7st = foyer_fiscal('
|
|
2330
|
+
f7ss = foyer_fiscal('f7ss_2015', period)
|
|
2331
|
+
f7st = foyer_fiscal('f7st_2015', period)
|
|
2183
2332
|
f7su = foyer_fiscal('f7su', period)
|
|
2184
2333
|
f7sv = foyer_fiscal('f7sv', period)
|
|
2185
2334
|
f7sw = foyer_fiscal('f7sw', period)
|
|
@@ -2262,8 +2411,8 @@ class quaenv(Variable):
|
|
|
2262
2411
|
f7sp = foyer_fiscal('f7sp', period)
|
|
2263
2412
|
f7sq = foyer_fiscal('f7sq_2015', period)
|
|
2264
2413
|
f7sr = foyer_fiscal('f7sr_2015', period)
|
|
2265
|
-
f7ss = foyer_fiscal('
|
|
2266
|
-
f7st = foyer_fiscal('
|
|
2414
|
+
f7ss = foyer_fiscal('f7ss_2015', period)
|
|
2415
|
+
f7st = foyer_fiscal('f7st_2015', period)
|
|
2267
2416
|
f7sv = foyer_fiscal('f7sv', period)
|
|
2268
2417
|
f7sw = foyer_fiscal('f7sw', period)
|
|
2269
2418
|
f7tv = foyer_fiscal('f7tv_2012', period)
|
|
@@ -2394,8 +2543,8 @@ class quaenv(Variable):
|
|
|
2394
2543
|
f7sp = foyer_fiscal('f7sp', period)
|
|
2395
2544
|
f7sq = foyer_fiscal('f7sq_2015', period)
|
|
2396
2545
|
f7sr = foyer_fiscal('f7sr_2015', period)
|
|
2397
|
-
f7ss = foyer_fiscal('
|
|
2398
|
-
f7st = foyer_fiscal('
|
|
2546
|
+
f7ss = foyer_fiscal('f7ss_2015', period)
|
|
2547
|
+
f7st = foyer_fiscal('f7st_2015', period)
|
|
2399
2548
|
f7su = foyer_fiscal('f7su', period)
|
|
2400
2549
|
f7sv = foyer_fiscal('f7sv', period)
|
|
2401
2550
|
f7sw = foyer_fiscal('f7sw', period)
|
|
@@ -2577,8 +2726,8 @@ class quaenv_bouquet(Variable):
|
|
|
2577
2726
|
f7sp = foyer_fiscal('f7sp', period)
|
|
2578
2727
|
f7sq = foyer_fiscal('f7sq_2015', period)
|
|
2579
2728
|
f7sr = foyer_fiscal('f7sr_2015', period)
|
|
2580
|
-
f7ss = foyer_fiscal('
|
|
2581
|
-
f7st = foyer_fiscal('
|
|
2729
|
+
f7ss = foyer_fiscal('f7ss_2015', period)
|
|
2730
|
+
f7st = foyer_fiscal('f7st_2015', period)
|
|
2582
2731
|
f7ve = foyer_fiscal('f7ve', period)
|
|
2583
2732
|
f7vf = foyer_fiscal('f7vf', period)
|
|
2584
2733
|
f7vg = foyer_fiscal('f7vg', period)
|
|
@@ -2612,8 +2761,8 @@ class quaenv_bouquet(Variable):
|
|
|
2612
2761
|
f7sp = foyer_fiscal('f7sp', period)
|
|
2613
2762
|
f7sq = foyer_fiscal('f7sq_2015', period)
|
|
2614
2763
|
f7sr = foyer_fiscal('f7sr_2015', period)
|
|
2615
|
-
f7ss = foyer_fiscal('
|
|
2616
|
-
f7st = foyer_fiscal('
|
|
2764
|
+
f7ss = foyer_fiscal('f7ss_2015', period)
|
|
2765
|
+
f7st = foyer_fiscal('f7st_2015', period)
|
|
2617
2766
|
f7vg = foyer_fiscal('f7vg', period)
|
|
2618
2767
|
f7wc = foyer_fiscal('f7wc_2015', period)
|
|
2619
2768
|
f7wh = foyer_fiscal('f7wh', period)
|
|
@@ -2654,8 +2803,8 @@ class quaenv_bouquet(Variable):
|
|
|
2654
2803
|
f7sp = foyer_fiscal('f7sp', period)
|
|
2655
2804
|
f7sq = foyer_fiscal('f7sq_2015', period)
|
|
2656
2805
|
f7sr = foyer_fiscal('f7sr_2015', period)
|
|
2657
|
-
f7ss = foyer_fiscal('
|
|
2658
|
-
f7st = foyer_fiscal('
|
|
2806
|
+
f7ss = foyer_fiscal('f7ss_2015', period)
|
|
2807
|
+
f7st = foyer_fiscal('f7st_2015', period)
|
|
2659
2808
|
f7sv = foyer_fiscal('f7sv', period)
|
|
2660
2809
|
f7sw = foyer_fiscal('f7sw', period)
|
|
2661
2810
|
f7vg = foyer_fiscal('f7vg', period)
|
|
@@ -2706,8 +2855,8 @@ class quaenv_bouquet(Variable):
|
|
|
2706
2855
|
f7sp = foyer_fiscal('f7sp', period)
|
|
2707
2856
|
f7sq = foyer_fiscal('f7sq_2015', period)
|
|
2708
2857
|
f7sr = foyer_fiscal('f7sr_2015', period)
|
|
2709
|
-
f7ss = foyer_fiscal('
|
|
2710
|
-
f7st = foyer_fiscal('
|
|
2858
|
+
f7ss = foyer_fiscal('f7ss_2015', period)
|
|
2859
|
+
f7st = foyer_fiscal('f7st_2015', period)
|
|
2711
2860
|
f7sv = foyer_fiscal('f7sv', period)
|
|
2712
2861
|
f7sw = foyer_fiscal('f7sw', period)
|
|
2713
2862
|
f7ta = foyer_fiscal('f7ta_2015', period)
|
openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_deplafonnees.py
CHANGED
|
@@ -46,8 +46,6 @@ class reductions_deplafonnees(Variable):
|
|
|
46
46
|
'accueil_dans_etablissement_personnes_agees',
|
|
47
47
|
'dfppce',
|
|
48
48
|
'assvie',
|
|
49
|
-
'reduction_cotisations_syndicales',
|
|
50
|
-
'creaen',
|
|
51
49
|
'interets_paiements_differes_agriculteurs',
|
|
52
50
|
'mecena',
|
|
53
51
|
'prestations_compensatoires',
|
|
@@ -482,6 +480,7 @@ class dfppce(Variable):
|
|
|
482
480
|
P = parameters(period).impot_revenu.calcul_reductions_impots.dons
|
|
483
481
|
plafond_reduction_don_coluche = parameters(period).impot_revenu.calcul_reductions_impots.dons.dons_coluche.plafond
|
|
484
482
|
taux_donapd = parameters(period).impot_revenu.calcul_reductions_impots.dons.dons_coluche.taux
|
|
483
|
+
maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)
|
|
485
484
|
|
|
486
485
|
red_7ud_7va = min_(plafond_reduction_don_coluche, f7va + f7ud) * taux_donapd
|
|
487
486
|
report_f7va_f7ud = max_(0, f7va + f7ud - plafond_reduction_don_coluche)
|
|
@@ -489,7 +488,7 @@ class dfppce(Variable):
|
|
|
489
488
|
red_7uj = min_(P.dons_cultuels.plafond_dons, f7uj_2022) * taux_donapd
|
|
490
489
|
report_7uj = max_(0, f7uj_2022 - P.dons_cultuels.plafond_dons)
|
|
491
490
|
|
|
492
|
-
dons_partipol = min_(P.dons_aux_partis_politiques.
|
|
491
|
+
dons_partipol = min_(P.dons_aux_partis_politiques.plafond_seul * (1 + maries_ou_pacses), f7uh)
|
|
493
492
|
|
|
494
493
|
base = f7uf + f7vc + f7xs + f7xt + f7xu + f7xw + f7xy + report_f7va_f7ud + report_7uj + dons_partipol
|
|
495
494
|
max = P.plafond_dons * rni
|
|
@@ -517,6 +516,7 @@ class dfppce(Variable):
|
|
|
517
516
|
P = parameters(period).impot_revenu.calcul_reductions_impots.dons
|
|
518
517
|
plafond_reduction_don_coluche = parameters(period).impot_revenu.calcul_reductions_impots.dons.dons_coluche.plafond
|
|
519
518
|
taux_donapd = parameters(period).impot_revenu.calcul_reductions_impots.dons.dons_coluche.taux
|
|
519
|
+
maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)
|
|
520
520
|
|
|
521
521
|
red_7ud_7va = min_(plafond_reduction_don_coluche, f7va + f7ud) * taux_donapd
|
|
522
522
|
report_f7va_f7ud = max_(0, f7va + f7ud - plafond_reduction_don_coluche)
|
|
@@ -524,7 +524,7 @@ class dfppce(Variable):
|
|
|
524
524
|
red_7uj = min_(P.dons_patrimoine_religieux.plafond, f7uj) * taux_donapd
|
|
525
525
|
report_7uj = max_(0, f7uj - P.dons_patrimoine_religieux.plafond)
|
|
526
526
|
|
|
527
|
-
dons_partipol = min_(P.dons_aux_partis_politiques.
|
|
527
|
+
dons_partipol = min_(P.dons_aux_partis_politiques.plafond_seul * (1 + maries_ou_pacses), f7uh)
|
|
528
528
|
|
|
529
529
|
base = f7uf + f7vc + f7xs + f7xt + f7xu + f7xw + f7xy + report_f7va_f7ud + report_7uj + dons_partipol
|
|
530
530
|
max = P.plafond_dons * rni
|
|
@@ -553,11 +553,12 @@ class dfppce(Variable):
|
|
|
553
553
|
P = parameters(period).impot_revenu.calcul_reductions_impots.dons
|
|
554
554
|
plafond_reduction_don_coluche = parameters(period).impot_revenu.calcul_reductions_impots.dons.dons_coluche.plafond
|
|
555
555
|
taux_donapd = parameters(period).impot_revenu.calcul_reductions_impots.dons.dons_coluche.taux
|
|
556
|
+
maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)
|
|
556
557
|
|
|
557
558
|
red_7ud_7va = min_(plafond_reduction_don_coluche, f7va + f7ud) * taux_donapd
|
|
558
559
|
report_f7va_f7ud = max_(0, f7va + f7ud - plafond_reduction_don_coluche)
|
|
559
560
|
|
|
560
|
-
dons_partipol = min_(P.dons_aux_partis_politiques.
|
|
561
|
+
dons_partipol = min_(P.dons_aux_partis_politiques.plafond_seul * (1 + maries_ou_pacses), f7uh)
|
|
561
562
|
|
|
562
563
|
base = f7uf + f7vc + f7xs + f7xt + f7xu + f7xw + f7xy + report_f7va_f7ud + dons_partipol
|
|
563
564
|
max = P.plafond_dons * rni
|
|
@@ -134,7 +134,7 @@ class doment(Variable):
|
|
|
134
134
|
f7ma = foyer_fiscal('f7ma_2012', period)
|
|
135
135
|
f7mb = foyer_fiscal('f7mb_2012', period)
|
|
136
136
|
f7mc = foyer_fiscal('f7mc_2012', period)
|
|
137
|
-
f7mn = foyer_fiscal('
|
|
137
|
+
f7mn = foyer_fiscal('f7mn_2012', period)
|
|
138
138
|
f7oz = foyer_fiscal('f7oz_2011', period)
|
|
139
139
|
f7pa = foyer_fiscal('f7pa_2012', period)
|
|
140
140
|
f7pb = foyer_fiscal('f7pb_2012', period)
|
|
@@ -179,7 +179,7 @@ class doment(Variable):
|
|
|
179
179
|
f7mb = foyer_fiscal('f7mb_2012', period)
|
|
180
180
|
f7mc = foyer_fiscal('f7mc_2012', period)
|
|
181
181
|
f7mm = foyer_fiscal('f7mm_2012', period)
|
|
182
|
-
f7mn = foyer_fiscal('
|
|
182
|
+
f7mn = foyer_fiscal('f7mn_2012', period)
|
|
183
183
|
f7nu = foyer_fiscal('f7nu_2012', period)
|
|
184
184
|
f7nv = foyer_fiscal('f7nv_2012', period)
|
|
185
185
|
f7nw = foyer_fiscal('f7nw_2012', period)
|
|
@@ -3005,7 +3005,7 @@ class domsoc(Variable):
|
|
|
3005
3005
|
'''
|
|
3006
3006
|
f7qn = foyer_fiscal('f7qn_2012', period)
|
|
3007
3007
|
f7qk = foyer_fiscal('f7qk_2012', period)
|
|
3008
|
-
f7kg = foyer_fiscal('
|
|
3008
|
+
f7kg = foyer_fiscal('f7kg_2012', period)
|
|
3009
3009
|
|
|
3010
3010
|
return f7qn + f7qk + f7kg
|
|
3011
3011
|
|
|
@@ -3017,9 +3017,9 @@ class domsoc(Variable):
|
|
|
3017
3017
|
f7qn = foyer_fiscal('f7qn_2012', period)
|
|
3018
3018
|
f7qk = foyer_fiscal('f7qk_2012', period)
|
|
3019
3019
|
f7qu = foyer_fiscal('f7qu_2012', period)
|
|
3020
|
-
f7kg = foyer_fiscal('
|
|
3021
|
-
f7kh = foyer_fiscal('
|
|
3022
|
-
f7ki = foyer_fiscal('
|
|
3020
|
+
f7kg = foyer_fiscal('f7kg_2012', period)
|
|
3021
|
+
f7kh = foyer_fiscal('f7kh_2012', period)
|
|
3022
|
+
f7ki = foyer_fiscal('f7ki_2012', period)
|
|
3023
3023
|
|
|
3024
3024
|
return f7qn + f7qk + f7qu + f7kg + f7kh + f7ki
|
|
3025
3025
|
|
|
@@ -3031,9 +3031,9 @@ class domsoc(Variable):
|
|
|
3031
3031
|
f7qn = foyer_fiscal('f7qn_2012', period)
|
|
3032
3032
|
f7qk = foyer_fiscal('f7qk_2012', period)
|
|
3033
3033
|
f7qu = foyer_fiscal('f7qu_2012', period)
|
|
3034
|
-
f7kg = foyer_fiscal('
|
|
3035
|
-
f7kh = foyer_fiscal('
|
|
3036
|
-
f7ki = foyer_fiscal('
|
|
3034
|
+
f7kg = foyer_fiscal('f7kg_2012', period)
|
|
3035
|
+
f7kh = foyer_fiscal('f7kh_2012', period)
|
|
3036
|
+
f7ki = foyer_fiscal('f7ki_2012', period)
|
|
3037
3037
|
f7qj = foyer_fiscal('f7qj_2012', period)
|
|
3038
3038
|
f7qs = foyer_fiscal('f7qs_2012', period)
|
|
3039
3039
|
f7qw_2012 = foyer_fiscal('f7qw_2012', period)
|