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。
3014253210http://paper.people.com.cn/rmrb/pc/content/202602/27/content_30142532.htmlhttp://paper.people.com.cn/rmrb/pad/content/202602/27/content_30142532.html11921 中华人民共和国仲裁法
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