Ratepaying plan is an action which enterprises retard or reduce taxes by legal means on the basis of paying tax according to law and within the limits permitted by tax law.

纳税筹划是在依法纳税的基础上，在税法允许的范围内，企业利用合法合规的手段，延缓或减轻企业税负的一种行为。

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Enterprises income tax is a kind of taxes imposed on production, management and other incomes.

企业所得税是以生产、经营和其他所得为课税对象所征收的一种税。

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Article 2 the "income taxes" as mentioned in the present Standards shall include all types of domestic and oversea tax amounts based on the amounts of taxable income of enterprises.

第二条本准则所称所得税包括企业以应纳税所得额为基础的各种境内和境外税额。

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Other taxes on production consist of all taxes, except taxes on products, payable by enterprises in connection with their participation in the production process.

UNESCO: Belarus: Report: Part I: Descriptive Section

They do not include any taxes on profit or other incomes received by enterprises.

UNESCO: Belarus: Report: Part I: Descriptive Section