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。
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Old Thames barges have been sunk in an estuary to reduce erosion and create a new "island" habitat for birds, in a project the National Trust believes to be the first of its kind in the UK.