Article 4 the enterprise income tax shall be levied at the rate of 25%.

第四条企业所得税的税率为25%。

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Article 54 Enterprise income taxes shall, on the monthly or quarterly basis, be paid in advance.

第五十四条企业所得税分月或者分季预缴。

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Article 27 As regards the following incomes, the enterprise income tax may be exempted or reduced.

第二十七条企业的下列所得，可以免征、减征企业所得税。

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Referring to "unincorporated enterprises" owned by households this category is called "Gross mixed income", because it reflects both remuneration of work done by the owner of enterprise and enterpreneural income.

UNESCO: Belarus: Report: Part I: Descriptive Section

The council said to get permission the couple had to prove there was a need for them to live there, and it was an enterprise that could provide income for at least one worker.

BBC: Devon

They currently trade at 14 times and 10 times enterprise value to trailing operating income.

FORBES: Latin Attraction