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。
中国坚持和平发展道路，有能力和底气实现中国式现代化，将继续同包括德国在内的世界各国分享发展机遇。展望未来，中德双方只要坚持做相互支持的可靠伙伴、开放互利的创新伙伴、相知相亲的人文伙伴，就一定能以中德关系的稳定性和活力为中欧关系发展注入动能，为动荡世界增添稳定力量、发展力量、合作力量。
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