Découpage des fichiers de Tva

Merge pull request #187 from openfisca/tva
openfisca · Jul 8, 2024 · 4b7f87a · 4b7f87a
2 parents 5956e87 + ee97540
commit 4b7f87a
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Showing 9 changed files with 146 additions and 129 deletions.
diff --git a/.github/workflows/workflow.yml b/.github/workflows/workflow.yml
@@ -62,7 +62,7 @@ jobs:
       - name: check-style
         run: make check-style
 
-  test:
+  tests:
     runs-on: ubuntu-20.04
     needs: [ build ]
     steps:
@@ -81,3 +81,5 @@ jobs:
           key: build-${{ env.pythonLocation }}-${{ hashFiles('setup.py') }}-${{ github.sha }}-ubuntu-20.04
       - name: Test carburants
         run: openfisca test --country-package openfisca_france_indirect_taxation openfisca_france_indirect_taxation/tests/formulas/*carbu*
+      - name: Test TVA
+        run: openfisca test --country-package openfisca_france_indirect_taxation openfisca_france_indirect_taxation/tests/formulas/*carbu*
diff --git a/...imposition_indirecte/tva/taux_de_tva.yaml → ...tion_indirecte/tva/taux_de_tva/index.yaml b/...imposition_indirecte/tva/taux_de_tva.yaml → ...tion_indirecte/tva/taux_de_tva/index.yaml
@@ -1,130 +1,4 @@
-description: Taux de TVA (1968-2016)
-taux_reduit:
-  description: Taux réduit
-  values:
-    1982-07-01:
-      value: 0.055
-    1972-01-01:
-      value: 0.07
-    1970-01-01:
-      value: 0.075
-    1968-12-01:
-      value: 0.07
-    1955-07-01:
-      value: 0.1
-    1954-07-01:
-      value: 0.075
-  metadata:
-    ipp_csv_id: tx_reduit
-    unit: /1
-taux_intermediaire:
-  description: Taux intermédiaire
-  values:
-    2014-01-01:
-      value: 0.1
-    2012-01-01:
-      value: 0.07
-    1991-07-29:
-      value: null
-    1986-07-01:
-      value: 0.13
-    1977-01-01:
-      value: null
-    1970-01-01:
-      value: 0.176
-    1968-12-01:
-      value: 0.15
-    1955-07-01:
-      value: 0.12
-    1954-07-01:
-      value: null
-  metadata:
-    ipp_csv_id: tx_inter
-    unit: /1
-taux_normal:
-  description: Taux normal
-  values:
-    2014-01-01:
-      value: 0.2
-    2000-04-01:
-      value: 0.196
-    1995-08-01:
-      value: 0.206
-    1982-07-01:
-      value: 0.186
-    1977-01-01:
-      value: 0.176
-    1972-01-01:
-      value: 0.2
-    1970-01-01:
-      value: 0.23
-    1968-12-01:
-      value: 0.19
-    1955-07-01:
-      value: 0.195
-    1954-07-01:
-      value: 0.165
-  metadata:
-    ipp_csv_id: tx_normal
-    unit: /1
-taux_majore:
-  description: Taux majoré
-  values:
-    1993-01-01:
-      value: null
-    1990-09-13:
-      value: 0.22
-    1990-01-01:
-      value: 0.25
-    1989-01-01:
-      value: 0.28
-    1970-01-01:
-      value: 0.3333
-    1968-12-01:
-      value: 0.25
-    1954-07-01:
-      value: null
-  metadata:
-    ipp_csv_id: tx_maj
-    unit: /1
-taux_particulier_super_reduit:
-  description: Taux particulier ("super réduit")
-  values:
-    1986-07-01:
-      value: 0.021
-    1954-07-01:
-      value: null
-  metadata:
-    ipp_csv_id: tx_superreduit
-    unit: /1
-taux_reduit_2:
-  description: Taux réduit 2
-  values:
-    1989-01-01:
-      value: null
-    1982-07-01:
-      value: 0.07
-    1954-07-01:
-      value: null
-  metadata:
-    ipp_csv_id: tx_reduit2
-    unit: /1
-taux_normal_majore_temporaire:
-  description: Taux normal ou majoré temporaire
-  values:
-    1990-01-01:
-      value: null
-    1989-09-08:
-      value: 0.28
-    1989-01-01:
-      value: null
-    1987-09-17:
-      value: 0.28
-    1954-07-01:
-      value: null
-  metadata:
-    ipp_csv_id: tx_majtempo
-    unit: /1
+description: TVA
 metadata:
   order:
   - taux_reduit
@@ -134,6 +8,7 @@ metadata:
   - taux_particulier_super_reduit
   - taux_reduit_2
   - taux_normal_majore_temporaire
+  label_en: Value added tax (VAT)
   reference:
     2014-01-01:
       title: Loi 2012-1510 du 29/12/2012
@@ -196,7 +71,6 @@ metadata:
     1968-12-01: 1968-11-30
     1955-07-01: 1955-05-03
     1954-07-01: 1954-04-11
-  label_en: TVA rates (1968-2016)
 documentation: |
   Notes :
   "Le montant de TVA est appliqué au prix TTC jusqu'au 1er janvier 1970, puis au prix hors taxe depuis."

diff --git a/...indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_intermediaire.yaml b/...indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_intermediaire.yaml
@@ -0,0 +1,29 @@
+description: Taux intermédiaire
+values:
+  2014-01-01:
+    value: 0.1
+  2012-01-01:
+    value: 0.07
+  1991-07-29:
+    value:
+  1986-07-01:
+    value: 0.13
+  1977-01-01:
+    value:
+  1970-01-01:
+    value: 0.176
+  1968-12-01:
+    value: 0.15
+  1955-07-01:
+    value: 0.12
+  1954-07-01:
+    value:
+metadata:
+  last_value_still_valid_on: "2024-07-08"
+  ipp_csv_id: tx_inter
+  unit: /1
+  reference:
+    2014-01-01:
+      title: Article 278 bis du Code général des impôts
+      href: https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000028417029/2014-01-01
+
diff --git a/...france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_majore.yaml b/...france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_majore.yaml
@@ -0,0 +1,20 @@
+description: Taux majoré
+values:
+  1993-01-01:
+    value:
+  1990-09-13:
+    value: 0.22
+  1990-01-01:
+    value: 0.25
+  1989-01-01:
+    value: 0.28
+  1970-01-01:
+    value: 0.3333
+  1968-12-01:
+    value: 0.25
+  1954-07-01:
+    value:
+metadata:
+  last_value_still_valid_on: "2024-07-08"
+  ipp_csv_id: tx_maj
+  unit: /1
diff --git a/...france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_normal.yaml b/...france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_normal.yaml
@@ -0,0 +1,30 @@
+description: Taux normal
+values:
+  2014-01-01:
+    value: 0.2
+  2000-04-01:
+    value: 0.196
+  1995-08-01:
+    value: 0.206
+  1982-07-01:
+    value: 0.186
+  1977-01-01:
+    value: 0.176
+  1972-01-01:
+    value: 0.2
+  1970-01-01:
+    value: 0.23
+  1968-12-01:
+    value: 0.19
+  1955-07-01:
+    value: 0.195
+  1954-07-01:
+    value: 0.165
+metadata:
+  last_value_still_valid_on: "2024-07-08"
+  ipp_csv_id: tx_normal
+  unit: /1
+  reference:
+    2014-01-01:
+      title: Article 278 du Code général des impôts
+      href: https://www.legifrance.gouv.fr/codes/id/LEGIARTI000026950057/2014-01-01/
diff --git a/...xation/parameters/imposition_indirecte/tva/taux_de_tva/taux_normal_majore_temporaire.yaml b/...xation/parameters/imposition_indirecte/tva/taux_de_tva/taux_normal_majore_temporaire.yaml
@@ -0,0 +1,15 @@
+description: Taux normal ou majoré temporaire
+values:
+  1990-01-01:
+    value:
+  1989-09-08:
+    value: 0.28
+  1989-01-01:
+    value:
+  1987-09-17:
+    value: 0.28
+  1954-07-01:
+    value:
+metadata:
+  ipp_csv_id: tx_majtempo
+  unit: /1
diff --git a/...xation/parameters/imposition_indirecte/tva/taux_de_tva/taux_particulier_super_reduit.yaml b/...xation/parameters/imposition_indirecte/tva/taux_de_tva/taux_particulier_super_reduit.yaml
@@ -0,0 +1,14 @@
+description: Taux particulier ("super réduit")
+values:
+  1986-07-01:
+    value: 0.021
+  1954-07-01:
+    value:
+metadata:
+  last_value_still_valid_on: "2024-07-08"
+  ipp_csv_id: tx_superreduit
+  unit: /1
+  reference:
+    1986-07-01:
+      title: Article 281 du Code général des impôts
+      href: https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006191656/
diff --git a/...france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_reduit.yaml b/...france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_reduit.yaml
@@ -0,0 +1,22 @@
+description: Taux réduit
+values:
+  1982-07-01:
+    value: 0.055
+  1972-01-01:
+    value: 0.07
+  1970-01-01:
+    value: 0.075
+  1968-12-01:
+    value: 0.07
+  1955-07-01:
+    value: 0.1
+  1954-07-01:
+    value: 0.075
+metadata:
+  last_value_still_valid_on: "2024-07-08"
+  ipp_csv_id: tx_reduit
+  unit: /1
+  reference:
+    1982-07-01:
+      title: Article 278-0 bis du Code général des impôts
+      href: https://www.legifrance.gouv.fr/codes/id/LEGIARTI000048852420/2025-01-01/
diff --git a/...ance_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_reduit_2.yaml b/...ance_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_reduit_2.yaml
@@ -0,0 +1,11 @@
+description: Taux réduit 2
+values:
+  1989-01-01:
+    value:
+  1982-07-01:
+    value: 0.07
+  1954-07-01:
+    value:
+metadata:
+  ipp_csv_id: tx_reduit2
+  unit: /1