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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

A tax on production is a tax incurred as a result of engaging in production and is payable irrespective of the profitability of the entreprise or the number of units of any good or service produced; they include payroll taxes but no social security taxes and business and professional licences but only if unrequited.  2, record 1, English, - production%20tax

Record number: 1, Textual support number: 2 CONT

In Canada ... a tax paid by producers is not collected for exported goods; furthermore, the tax is levied as an excise tax on imports as well as on domestic production. Thus, the production tax--or, in Canada, the [manufacturers'] sales tax--would almost certainly have the same effect on the pattern and volume of trade as a retail sales tax.  1, record 1, English, - production%20tax

Record number: 1, Textual support number: 3 CONT

... in theoretical literature, a production tax means a tax on all production, whether sold domestically or in foreign markets. But this is seldom, if ever, the case in practice.  1, record 1, English, - production%20tax

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

La taxe à la production est (et restera) composée d'un paiement de base et d'un paiement progressif en fonction de la rentabilité de l'exploitation.  1, record 1, French, - taxe%20%C3%A0%20la%20production

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A tax levied against the purchase of goods or services at each exchange point in the production and distribution chain, with the vendor recovering the tax paid to any previous vendors, so that the net remission of tax by a vendor at any stage in the process relates to the economic value of the vendor's contribution to the total cost to the final taxable purchaser.  4, record 2, English, - value%20added%20tax

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Impôt général sur la consommation.  2, record 2, French, - taxe%20sur%20la%20valeur%20ajout%C3%A9e

Record number: 2, Textual support number: 1 CONT

La taxe sur la valeur ajoutée est un impôt indirect qui, à chaque stade de la production et de la commercialisation, frappe la différence entre le prix de vente d'un produit à ce stade et son coût d'achat au stade antérieur. Pour les entreprises, la TVA comprend deux éléments distincts : 1) en amont, la taxe perçue par l'Administration sur l'entreprise (la taxe sur les achats et services ainsi que sur les immobilisations), et 2) en aval, la taxe perçue par l'entreprise sur son client (la taxe sur les ventes, les produits divers et les cessions d'immobilisations).  2, record 2, French, - taxe%20sur%20la%20valeur%20ajout%C3%A9e

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Impuesto sobre el consumo, que recae sobre el consumidor final, y se refiere al valor añadido o incorporado por cada empresa en su proceso de producción y venta.  4, record 2, Spanish, - impuesto%20sobre%20el%20valor%20a%C3%B1adido

Record number: 2, Textual support number: 1 OBS

impuesto sobre el valor añadido: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  5, record 2, Spanish, - impuesto%20sobre%20el%20valor%20a%C3%B1adido