What is "production link taxation"? What is consumption link taxation? Please tell me the proverb that the master said.

Production link taxation means that producers or factories pay taxes at the time of sale.

Taxing the consumption link is to pay taxes on the retail link.

For example, clothes are produced in factories and then sold to wholesalers or retailers. This link is the production link taxation, and now wholesalers or retailers sell it to consumers. This link is the consumption link taxation.