Formule de calcul
Revenus accessoires individuels
Source : source (consulté le lundi 1 janvier 1)
Ce dispositif est peut-être obsolète !
La dernière date de relecture du dispositif est inconnue.
Formule de calcul OpenFisca :
Notes : Revenus accessoires individuels
def formula(individu, period, parameters): ''' Revenus accessoires individuels ''' macc_exon = individu('macc_exon', period) macc_impv = individu('macc_impv', period) macc_imps = individu('macc_imps', period) aacc_exon = individu('aacc_exon', period) aacc_impn = individu('aacc_impn', period) aacc_imps = individu('aacc_imps', period) aacc_defn = individu('aacc_defn', period) aacc_defs = individu('aacc_defs', period) nacc_exon = individu('nacc_exon', period) nacc_impn = individu('nacc_impn', period) nacc_defn = individu('nacc_defn', period) nacc_pres = individu('nacc_pres', period) mncn_impo = individu('mncn_impo', period) cncn_bene = individu('cncn_bene', period) cncn_defi = individu('cncn_defi', period) micro = parameters(period).impot_revenu.calcul_revenus_imposables.rpns.micro zacc = ( macc_exon + macc_impv + macc_imps + aacc_exon + aacc_impn + aacc_imps - aacc_defn - aacc_defs + nacc_exon + nacc_impn - nacc_defn + nacc_pres + mncn_impo + cncn_bene - cncn_defi ) # TODO: aacc_imps aacc_defs cond = (macc_impv > 0) & (macc_imps == 0) taux = micro.microentreprise.regime_micro_bic.marchandises.taux * cond + micro.microentreprise.regime_micro_bic.services.taux * not_(cond) cacc = min_(macc_impv + macc_imps + macc_exon + mncn_impo, max_(micro.microentreprise.montant_minimum, round_( macc_impv * micro.microentreprise.regime_micro_bic.marchandises.taux + macc_imps * micro.microentreprise.regime_micro_bic.services.taux + macc_exon * taux + mncn_impo * micro.microentreprise.regime_micro_bnc.taux))) return zacc - cacc
Formule OpenFisca sur GithubVariables et paramètres inscrits dans la formule :
Paramètres :
- impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.montant_minimum
- impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.regime_micro_bic.marchandises.taux
- impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.regime_micro_bic.services.taux
- impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.regime_micro_bnc.taux