外币折算汇率小贴士

Group 1 - The article discusses the tax calculation methods for various taxes in China, including value-added tax, consumption tax, corporate income tax, and land value-added tax [2][6][28]. - It emphasizes that taxpayers must determine the exchange rate for converting foreign currency sales into RMB and cannot change this rate within a year [5][8]. - The article outlines specific guidelines for calculating taxable income for non-resident enterprises, including the use of the middle exchange rate on specific dates for tax obligations [13][16][18]. Group 2 - For corporate income tax, the article states that prepayment should be calculated based on the middle exchange rate on the last day of the month or quarter [8][23]. - It highlights that any adjustments for underreported or overreported income should use the middle exchange rate from the last day of the previous month at the time of tax reassessment [11][12]. - The article also mentions that land value-added tax is calculated in RMB, and income from real estate transactions in foreign currency must be converted to RMB based on the exchange rate on the transaction date [29][31].