English translation: simplified real profit taxation system
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Explanation: In this case, better go with the literal translation, because, as others have noted, there is no equivalent in the US tax system. If it refers to TVA (or sales tax, in the nearest US equivalent), it refers to a system in which an enterprise or individual entrepreneur transmits sales tax that he or she has collected in the process of doing business on a quartly basis (simplified) rather than on a monthly basis. This is the simplified part. The "real" part comes in with respect to the fact that one is paying actual taxes collected rather than a flat amount (forfaitaire)or an estimated amount based on previous year's sales figures.
It is possible that this refers to another kind of taxation, but in my experience it refers to collection of and transmission of sales taxes by enterprises
Sources: Service des Impôts; and Guide to accounting published by the Association de Gestion Agrée de Versailles et des Yvelines;