turnover tax
A tax levied on a company's gross revenue or total sales, rather than on profits.
Turnover tax is a tax imposed on a company's total revenue.
消費税 is a consumption tax (like VAT) added at each stage of production and ultimately paid by the consumer, while 売上高税 is levied directly on a business's gross sales.
法人税 is a corporate income tax based on profits, whereas 売上高税 is based on total revenue regardless of profitability.
Compound of 売上高 (sales amount, revenue) and 税 (tax).