Impôts sur le revenu et impôt sur les sociétés, comparaison

impots.py

baremes = [(0, 10777, 0), (10778, 27478, 11), (27479, 78570, 30), (78571, 168994, 41)]
max_bareme, max_pct = 168995, 45


def impot_revenu(val, nombre_parts=1):
    val = val - val * 0.1
    val = val / nombre_parts
    impot = 0
    for min_bareme, max_bareme, pct in baremes:
        montant_imposable = max(
            (val if val < max_bareme else max_bareme) - min_bareme, 0
        )
        impot += montant_imposable * pct / 100
    if val > max_bareme:
        impot += (val - max_bareme) * max_pct / 100
    return impot * nombre_parts


def impot_societe(val):
    impot = 0
    if val > 42000:
        impot = (val - 42000) * 0.25
        val = 42000
    impot += val * 0.15
    return impot


for montant in range(1, 21):
    montant *= 10000
    mir = impot_revenu(montant)
    mis = impot_societe(montant)
    print(montant, mir, mis, ">" if mis > mir else "<")