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initialisation
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clallemand committed Dec 5, 2024
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318 changes: 159 additions & 159 deletions openfisca_france_data/pote/annualisation_variables.py
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Variable,
Reform
)

from openfisca_france.model.prelevements_obligatoires.impot_revenu.prelevements_forfaitaires.ir_prelevement_forfaitaire_unique import revenus_capitaux_prelevement_forfaitaire_unique_ir
from numpy import maximum as max_


class salaire_imposable(Variable):
value_type = float
unit = 'currency'
cerfa_field = { # (f1aj, f1bj, f1cj, f1dj, f1ej)
0: '1AJ',
1: '1BJ',
2: '1CJ',
3: '1DJ',
4: '1EJ',
}
entity = Individu
label = 'Salaires imposables'
reference = 'https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042683657'
definition_period = YEAR

class retraite_imposable(Variable):
unit = 'currency'
value_type = float
cerfa_field = {
0: '1AS',
1: '1BS',
2: '1CS',
3: '1DS',
4: '1ES',
}
entity = Individu
label = 'Retraites au sens strict imposables (rentes à titre onéreux exclues)'
reference = 'http://vosdroits.service-public.fr/particuliers/F415.xhtml'
definition_period = YEAR

class chomage_imposable(Variable):
value_type = float
unit = 'currency'
cerfa_field = {
0: '1AP',
1: '1BP',
2: '1CP',
3: '1DP',
4: '1EP',
}
entity = Individu
label = 'Allocations chômage imposables'
reference = 'http://www.insee.fr/fr/methodes/default.asp?page=definitions/chomage.htm'
definition_period = YEAR


# baseline_revenus_capitaux_pfu = self.baseline.get_variable(
# "revenus_capitaux_prelevement_forfaitaire_unique_ir"
# )
# formula_revenus_capitaux_pfu = (
# baseline_revenus_capitaux_pfu.get_formula("2021-01-01")
# )

# class revenus_capitaux_prelevement_forfaitaire_unique_ir(Variable):
# value_type = float
# entity = FoyerFiscal
# label = 'Revenus des valeurs et capitaux mobiliers soumis au prélèvement forfaitaire unique (partie impôt sur le revenu)'
# definition_period = YEAR

# def formula_2021_01_01(foyer_fiscal, period, parameters):
# return formula_revenus_capitaux_pfu(foyer_fiscal, period.first_month, parameters) * 12


# baseline_revenus_capitaux_prelevement_bareme = self.baseline.get_variable(
# "revenus_capitaux_prelevement_bareme"
# )
# formula_revenus_capitaux_prelevement_bareme = (
# baseline_revenus_capitaux_prelevement_bareme.get_formula("2021-01-01")
# )

# class revenus_capitaux_prelevement_bareme(Variable):
# value_type = float
# entity = FoyerFiscal
# label = 'Revenus du capital imposés au barème (montants bruts)'
# reference = 'http://bofip.impots.gouv.fr/bofip/3775-PGP'
# definition_period = YEAR

# def formula_2021_01_01(foyer_fiscal, period, parameters):
# return revenus_capitaux_prelevement_forfaitaire_unique_ir.formula_2021_01_01(foyer_fiscal, period.first_month, parameters) * 12

# baseline_revenus_capitaux_prelevement_liberatoire = self.baseline.get_variable(
# "revenus_capitaux_prelevement_liberatoire"
# )
# formula_revenus_capitaux_prelevement_liberatoire = (
# baseline_revenus_capitaux_prelevement_liberatoire.get_formula("2021-01-01")
# )

# class revenus_capitaux_prelevement_liberatoire(Variable):
# value_type = float
# entity = FoyerFiscal
# label = 'Revenu du capital imposé au prélèvement libératoire (montants bruts)'
# reference = 'http://bofip.impots.gouv.fr/bofip/3817-PGP'
# definition_period = YEAR

# def formula_2021_01_01(foyer_fiscal, period, parameters):
# return formula_revenus_capitaux_prelevement_liberatoire(foyer_fiscal, period, parameters) * 12

class revenus_individuels(Variable):
value_type = float
entity = FoyerFiscal
label = "Somme des revenus_individuels utilisés pour l'imputation des revenus du capital"
definition_period = YEAR

def formula(foyer_fiscal, period):
revenu_assimile_salaire_i = foyer_fiscal.members("revenu_assimile_salaire", period)
revenu_assimile_salaire = foyer_fiscal.sum(revenu_assimile_salaire_i)
revenu_assimile_pension_i = foyer_fiscal.members("revenu_assimile_pension", period)
revenu_assimile_pension = foyer_fiscal.sum(revenu_assimile_pension_i)
rpns_imposables_i = foyer_fiscal.members("rpns_imposables", period)
rpns_imposables = foyer_fiscal.sum(rpns_imposables_i)

return max_(revenu_assimile_salaire + revenu_assimile_pension + rpns_imposables, 0)

# baseline_rfr = self.baseline.get_variable(
# "rfr"
# )
# formula_rfr = (
# baseline_rfr.get_formula()
# )

# class rfr(Variable):
# value_type = float
# entity = FoyerFiscal
# label = "Revenu fiscal de référence"
# definition_period = YEAR

# def formula(foyer_fiscal, period, parameters):
# rfr = formula_rfr(foyer_fiscal, period, parameters)
# return max_(rfr, 0)

class salaire_imposable_large(Variable):
value_type = float
entity = Individu
label = "Salaires imposables au sens large, mais sans le chomage imposable"
definition_period = YEAR

def formula(individu, period):
revenu_assimile_salaire = individu("revenu_assimile_salaire", period)
chomage_imposable = individu("chomage_imposable", period)

return revenu_assimile_salaire - chomage_imposable

class rfr_par_part(Variable):
value_type = float
entity = FoyerFiscal
label = "Revenu fiscal de référence par part"
definition_period = YEAR

def formula(foyer_fiscal,period):
rfr = foyer_fiscal("rfr", period)
nbptr = foyer_fiscal("nbptr", period)

return rfr / nbptr

class AnnualisationVariablesIR(Reform):
name = "Annualisation des variables dans le calcul de l'impôt sur le revenu"
tax_benefit_system_name = "openfisca_france"

def apply(self):

class salaire_imposable(Variable):
value_type = float
unit = 'currency'
cerfa_field = { # (f1aj, f1bj, f1cj, f1dj, f1ej)
0: '1AJ',
1: '1BJ',
2: '1CJ',
3: '1DJ',
4: '1EJ',
}
entity = Individu
label = 'Salaires imposables'
reference = 'https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042683657'
definition_period = YEAR

class retraite_imposable(Variable):
unit = 'currency'
value_type = float
cerfa_field = {
0: '1AS',
1: '1BS',
2: '1CS',
3: '1DS',
4: '1ES',
}
entity = Individu
label = 'Retraites au sens strict imposables (rentes à titre onéreux exclues)'
reference = 'http://vosdroits.service-public.fr/particuliers/F415.xhtml'
definition_period = YEAR

class chomage_imposable(Variable):
value_type = float
unit = 'currency'
cerfa_field = {
0: '1AP',
1: '1BP',
2: '1CP',
3: '1DP',
4: '1EP',
}
entity = Individu
label = 'Allocations chômage imposables'
reference = 'http://www.insee.fr/fr/methodes/default.asp?page=definitions/chomage.htm'
definition_period = YEAR


baseline_revenus_capitaux_pfu = self.baseline.get_variable(
"revenus_capitaux_prelevement_forfaitaire_unique_ir"
)
formula_revenus_capitaux_pfu = (
baseline_revenus_capitaux_pfu.get_formula("2021-01-01")
)

class revenus_capitaux_prelevement_forfaitaire_unique_ir(Variable):
value_type = float
entity = FoyerFiscal
label = 'Revenus des valeurs et capitaux mobiliers soumis au prélèvement forfaitaire unique (partie impôt sur le revenu)'
definition_period = YEAR

def formula_2021_01_01(foyer_fiscal, period, parameters):
return formula_revenus_capitaux_pfu(foyer_fiscal, period.first_month, parameters) * 12


baseline_revenus_capitaux_prelevement_bareme = self.baseline.get_variable(
"revenus_capitaux_prelevement_bareme"
)
formula_revenus_capitaux_prelevement_bareme = (
baseline_revenus_capitaux_prelevement_bareme.get_formula("2021-01-01")
)

class revenus_capitaux_prelevement_bareme(Variable):
value_type = float
entity = FoyerFiscal
label = 'Revenus du capital imposés au barème (montants bruts)'
reference = 'http://bofip.impots.gouv.fr/bofip/3775-PGP'
definition_period = YEAR

def formula_2021_01_01(foyer_fiscal, period, parameters):
formula_revenus_capitaux_prelevement_bareme(foyer_fiscal, period.first_month, parameters) * 12

baseline_revenus_capitaux_prelevement_liberatoire = self.baseline.get_variable(
"revenus_capitaux_prelevement_liberatoire"
)
formula_revenus_capitaux_prelevement_liberatoire = (
baseline_revenus_capitaux_prelevement_liberatoire.get_formula("2021-01-01")
)

class revenus_capitaux_prelevement_liberatoire(Variable):
value_type = float
entity = FoyerFiscal
label = 'Revenu du capital imposé au prélèvement libératoire (montants bruts)'
reference = 'http://bofip.impots.gouv.fr/bofip/3817-PGP'
definition_period = YEAR

def formula_2021_01_01(foyer_fiscal, period, parameters):
return formula_revenus_capitaux_prelevement_liberatoire(foyer_fiscal, period, parameters) * 12

class revenus_individuels(Variable):
value_type = float
entity = FoyerFiscal
label = "Somme des revenus_individuels utilisés pour l'imputation des revenus du capital"
definition_period = YEAR

def formula(foyer_fiscal, period):
revenu_assimile_salaire_i = foyer_fiscal.members("revenu_assimile_salaire", period)
revenu_assimile_salaire = foyer_fiscal.sum(revenu_assimile_salaire_i)
revenu_assimile_pension_i = foyer_fiscal.members("revenu_assimile_pension", period)
revenu_assimile_pension = foyer_fiscal.sum(revenu_assimile_pension_i)
rpns_imposables_i = foyer_fiscal.members("rpns_imposables", period)
rpns_imposables = foyer_fiscal.sum(rpns_imposables_i)

return max_(revenu_assimile_salaire + revenu_assimile_pension + rpns_imposables, 0)

baseline_rfr = self.baseline.get_variable(
"rfr"
)
formula_rfr = (
baseline_rfr.get_formula()
)

class rfr(Variable):
value_type = float
entity = FoyerFiscal
label = "Revenu fiscal de référence"
definition_period = YEAR

def formula(foyer_fiscal, period, parameters):
rfr = formula_rfr(foyer_fiscal, period, parameters)
return max_(rfr, 0)

class salaire_imposable_large(Variable):
value_type = float
entity = Individu
label = "Salaires imposables au sens large, mais sans le chomage imposable"
definition_period = YEAR

def formula(individu, period):
revenu_assimile_salaire = individu("revenu_assimile_salaire", period)
chomage_imposable = individu("chomage_imposable", period)

return revenu_assimile_salaire - chomage_imposable

class rfr_par_part(Variable):
value_type = float
entity = FoyerFiscal
label = "Revenu fiscal de référence par part"
definition_period = YEAR

def formula(foyer_fiscal,period):
rfr = foyer_fiscal("rfr", period)
nbptr = foyer_fiscal("nbptr", period)

return rfr / nbptr


variables_annualisees = [
salaire_imposable,
retraite_imposable,
chomage_imposable,
revenus_capitaux_prelevement_forfaitaire_unique_ir,
revenus_capitaux_prelevement_bareme,
revenus_capitaux_prelevement_liberatoire,
rfr
# revenus_capitaux_prelevement_bareme,
# revenus_capitaux_prelevement_liberatoire,
# rfr
]

variables_ajout = [
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