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Loi de finance 2023 - sujets annexes #2008

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Loi de finance 2023 - sujets annexes #2008

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f25f26a
Actualise barème taux neutre et titres restos
sylvainipp Jan 18, 2023
083d9a1
Revalorise plafond exoneration apprenti IR
sylvainipp Jan 24, 2023
a74af5e
Enleve double reference
sylvainipp Jan 25, 2023
1c18166
Abattement sur les revenus d'élus
sylvainipp Mar 24, 2023
12068f1
Documente calcul abattement apprenti
sylvainipp Feb 7, 2023
309bd48
Notes et rend compatible
Feb 17, 2023
0d0e6c4
Rectification typo
sylvainipp Mar 23, 2023
fc5a9b1
lint
sylvainipp Mar 24, 2023
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1 change: 1 addition & 0 deletions openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot_plafonnees.py
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Original file line number Diff line number Diff line change
Expand Up @@ -590,6 +590,7 @@ def calcul_reduction_investissement(cases):
+ around(min_(P.plafond - f7ry, f7rx) * P.taux_prolong1_6ans / 3))

return reduction_cumulee + report + f7fi + f7fk + f7fr + f7fv + f7fw + f7fx + prorogation + f7sx
# TODO : prendre en compte la baisse du taux pour les investissements 2023 et 2024 (https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044991962, VI) et poursuivre les reports


class duflot_pinel_denormandie_om(Variable):
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86 changes: 86 additions & 0 deletions ...revenu/bareme_ir_depuis_1945/bareme_taux_neutre/bareme_guadeloupe_martinique_reunion.yaml
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Expand Up @@ -13,6 +13,10 @@ brackets:
value: 1626
2021-01-01:
value: 1629
2022-01-01:
value: 1652
2023-01-01:
value: 1741
rate:
2019-01-01:
value: 0.005
Expand All @@ -23,6 +27,10 @@ brackets:
value: 1724
2021-01-01:
value: 1728
2022-01-01:
value: 1752
2023-01-01:
value: 1847
rate:
2019-01-01:
value: 0.015
Expand All @@ -35,6 +43,10 @@ brackets:
value: 1900
2021-01-01:
value: 1904
2022-01-01:
value: 1931
2023-01-01:
value: 2035
rate:
2019-01-01:
value: 0.025
Expand All @@ -47,6 +59,10 @@ brackets:
value: 2075
2021-01-01:
value: 2079
2022-01-01:
value: 2108
2023-01-01:
value: 2222
rate:
2019-01-01:
value: 0.035
Expand All @@ -59,6 +75,10 @@ brackets:
value: 2292
2021-01-01:
value: 2296
2022-01-01:
value: 2328
2023-01-01:
value: 2454
rate:
2019-01-01:
value: 0.045
Expand All @@ -71,6 +91,10 @@ brackets:
value: 2417
2021-01-01:
value: 2421
2022-01-01:
value: 2455
2023-01-01:
value: 2588
rate:
2019-01-01:
value: 0.06
Expand All @@ -83,6 +107,10 @@ brackets:
value: 2500
2021-01-01:
value: 2505
2022-01-01:
value: 2540
2023-01-01:
value: 2677
rate:
2019-01-01:
value: 0.075
Expand All @@ -95,6 +123,10 @@ brackets:
value: 2750
2021-01-01:
value: 2755
2022-01-01:
value: 2794
2023-01-01:
value: 2945
rate:
2019-01-01:
value: 0.09
Expand All @@ -107,6 +139,10 @@ brackets:
value: 3400
2021-01-01:
value: 3406
2022-01-01:
value: 3454
2023-01-01:
value: 3641
rate:
2019-01-01:
value: 0.105
Expand All @@ -119,6 +155,10 @@ brackets:
value: 4350
2021-01-01:
value: 4359
2022-01-01:
value: 4420
2023-01-01:
value: 4659
rate:
2019-01-01:
value: 0.12
Expand All @@ -131,6 +171,10 @@ brackets:
value: 4942
2021-01-01:
value: 4959
2022-01-01:
value: 5021
2023-01-01:
value: 5292
rate:
2019-01-01:
value: 0.14
Expand All @@ -143,6 +187,10 @@ brackets:
value: 5725
2021-01-01:
value: 5736
2022-01-01:
value: 5816
2023-01-01:
value: 6130
rate:
2019-01-01:
value: 0.16
Expand All @@ -155,6 +203,10 @@ brackets:
value: 6858
2021-01-01:
value: 6872
2022-01-01:
value: 6968
2023-01-01:
value: 7344
rate:
2019-01-01:
value: 0.18
Expand All @@ -167,6 +219,10 @@ brackets:
value: 7625
2021-01-01:
value: 7640
2022-01-01:
value: 7747
2023-01-01:
value: 8165
rate:
2019-01-01:
value: 0.2
Expand All @@ -177,6 +233,10 @@ brackets:
value: 8667
2021-01-01:
value: 8684
2022-01-01:
value: 8805
2023-01-01:
value: 9280
rate:
2019-01-01:
value: 0.24
Expand All @@ -187,6 +247,10 @@ brackets:
value: 11917
2021-01-01:
value: 11940
2022-01-01:
value: 12107
2023-01-01:
value: 12761
rate:
2019-01-01:
value: 0.28
Expand All @@ -197,6 +261,10 @@ brackets:
value: 15833
2021-01-01:
value: 15865
2022-01-01:
value: 16087
2023-01-01:
value: 16956
rate:
2019-01-01:
value: 0.33
Expand All @@ -207,6 +275,10 @@ brackets:
value: 24167
2021-01-01:
value: 24215
2022-01-01:
value: 24554
2023-01-01:
value: 25880
rate:
2019-01-01:
value: 0.38
Expand All @@ -217,6 +289,10 @@ brackets:
value: 52825
2021-01-01:
value: 52930
2022-01-01:
value: 53870
2023-01-01:
value: 56568
rate:
2019-01-01:
value: 0.43
Expand All @@ -232,9 +308,19 @@ metadata:
2021-01-01:
title: Loi 2020-1721, art. 2 du 29/12/2020 (LF pour 2021)
href: https://www.legifrance.gouv.fr/jorf/id/JORFARTI000042753593
2022-01-01:
title: Loi 2020-1900, art. 2 du 30/12/2021 (LF pour 2022)
href: https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000044637640
2023-01-01:
title: Loi 2020-1721, art. 2 du 30/12/2022 (LF pour 2023)
href: https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000046845631
official_journal_date:
2019-01-01: "2018-12-30"
2020-01-01: "2019-12-29"
2021-01-01: "2020-12-30"
2022-01-01: "2021-12-31"
2023-01-01: "2022-12-31"
rate_unit: /1
threshold_unit: currency
documentation: "Attention, contrairement au taux d'IRPP principal, le taux neutre est appliqué sur les revenus de l'année en cours. La LF pour 2022 prévoit donc un taux qui sera appliqué en 2022
sur les revenus 2022, avant d'être corrigé en 2023 en appliquant le taux principal. "
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