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第十七条 纳税人以人民币以外的货币结算销售额的，在折合成人民币计算时，折合率可以选择销售额发生的当日或者当月1日有效的人民币汇率中间价。纳税人确定折合率后，12个月内不得变更。
。关于这个话题，Line官方版本下载提供了深入分析
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