From cc33a0a6e45177ccd342f2d36fd1cfb2d4cf4eab Mon Sep 17 00:00:00 2001
From: clallemand <=>
Date: Thu, 13 Feb 2025 17:44:06 +0100
Subject: [PATCH] adapte plf 2025
---
.../plf_plfss_2025/__init__.py | 6 +-
.../plf_plfss_2025/cdhr.py | 66 ++++++++++++++++---
2 files changed, 60 insertions(+), 12 deletions(-)
diff --git a/openfisca_france_reforms/plf_plfss_2025/__init__.py b/openfisca_france_reforms/plf_plfss_2025/__init__.py
index 4520914e..571ae0fe 100644
--- a/openfisca_france_reforms/plf_plfss_2025/__init__.py
+++ b/openfisca_france_reforms/plf_plfss_2025/__init__.py
@@ -14,7 +14,8 @@ from openfisca_france_reforms.plf_plfss_2025.cdhr import (
contribution_differentielle_hauts_revenus_eligible,
contribution_differentielle_hauts_revenus,
contribution_exceptionnelle_hauts_revenus_majoration,
- revenus_nets_apres_impot_menage
+ #revenus_nets_apres_impot_menage
+ impots_directs
)
@@ -137,4 +138,5 @@ class PlfPlfss2025(Reform):
self.add_variable(contribution_differentielle_hauts_revenus)
self.add_variable(contribution_differentielle_hauts_revenus_decote)
self.add_variable(contribution_exceptionnelle_hauts_revenus_majoration)
- self.update_variable(revenus_nets_apres_impot_menage)
+ #self.update_variable(revenus_nets_apres_impot_menage)
+ self.update_variable(impots_directs)
diff --git a/openfisca_france_reforms/plf_plfss_2025/cdhr.py b/openfisca_france_reforms/plf_plfss_2025/cdhr.py
index c6b29138..0ebe2bac 100644
--- a/openfisca_france_reforms/plf_plfss_2025/cdhr.py
+++ b/openfisca_france_reforms/plf_plfss_2025/cdhr.py
@@ -209,31 +209,77 @@ class contribution_differentielle_hauts_revenus(Variable):
return contribution_differentielle_hauts_revenus_eligible * contribution_differentielle_hauts_revenus_montant
-class revenus_nets_apres_impot_menage(Variable):
+# class revenus_nets_apres_impot_menage(Variable):
+# value_type = float
+# entity = Menage
+# label = 'Revenus nets après impôts'
+# definition_period = YEAR
+
+# def formula_2025_01_01(menage, period):
+# revenus_nets_menage = menage('revenus_nets_menage', period, options = [ADD])
+# irpp_economique_i = menage.members.foyer_fiscal('irpp_economique', period)
+# irpp_economique = menage.sum(irpp_economique_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)
+
+# contribution_differentielle_hauts_revenus_i = menage.members.foyer_fiscal('contribution_differentielle_hauts_revenus', period)
+# contribution_differentielle_hauts_revenus = menage.sum(contribution_differentielle_hauts_revenus_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)
+
+# isf_ifi_i = menage.members.foyer_fiscal('isf_ifi', period)
+# isf_ifi = menage.sum(isf_ifi_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)
+
+# return revenus_nets_menage + irpp_economique + isf_ifi - contribution_differentielle_hauts_revenus
+
+# def formula_2024_01_01(menage, period):
+# revenus_nets_menage = menage('revenus_nets_menage', period, options = [ADD])
+# irpp_economique_i = menage.members.foyer_fiscal('irpp_economique', period)
+# irpp_economique = menage.sum(irpp_economique_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)
+
+# isf_ifi_i = menage.members.foyer_fiscal('isf_ifi', period)
+# isf_ifi = menage.sum(isf_ifi_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)
+
+# return revenus_nets_menage + irpp_economique + isf_ifi
+
+class impots_directs(Variable):
value_type = float
entity = Menage
- label = 'Revenus nets après impôts'
+ label = 'Impôts directs'
+ reference = 'http://fr.wikipedia.org/wiki/Imp%C3%B4t_direct'
definition_period = YEAR
- def formula_2025_01_01(menage, period):
- revenus_nets_menage = menage('revenus_nets_menage', period, options = [ADD])
+ def formula_2025_01_01(menage, period, parameters):
+ '''
+ Pour les impôts définis au niveau du foyer fiscal :
+ on prend en compte l'impôt des foyers fiscaux dont le déclarant principal est dans le ménage
+ '''
+
irpp_economique_i = menage.members.foyer_fiscal('irpp_economique', period)
irpp_economique = menage.sum(irpp_economique_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)
+ isf_ifi_i = menage.members.foyer_fiscal('isf_ifi', period)
+ isf_ifi = menage.sum(isf_ifi_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)
+
contribution_differentielle_hauts_revenus_i = menage.members.foyer_fiscal('contribution_differentielle_hauts_revenus', period)
contribution_differentielle_hauts_revenus = menage.sum(contribution_differentielle_hauts_revenus_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)
- isf_ifi_i = menage.members.foyer_fiscal('isf_ifi', period)
- isf_ifi = menage.sum(isf_ifi_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)
- return revenus_nets_menage + irpp_economique + isf_ifi - contribution_differentielle_hauts_revenus
+ return (
+ irpp_economique
+ + isf_ifi
+ + contribution_differentielle_hauts_revenus
+ )
+
+ def formula(menage, period, parameters):
+ '''
+ Pour les impôts définis au niveau du foyer fiscal :
+ on prend en compte l'impôt des foyers fiscaux dont le déclarant principal est dans le ménage
+ '''
- def formula_2024_01_01(menage, period):
- revenus_nets_menage = menage('revenus_nets_menage', period, options = [ADD])
irpp_economique_i = menage.members.foyer_fiscal('irpp_economique', period)
irpp_economique = menage.sum(irpp_economique_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)
isf_ifi_i = menage.members.foyer_fiscal('isf_ifi', period)
isf_ifi = menage.sum(isf_ifi_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)
- return revenus_nets_menage + irpp_economique + isf_ifi
\ No newline at end of file
+ return (
+ irpp_economique
+ + isf_ifi
+ )
\ No newline at end of file
--
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