我国现行的税法规定，纳税人取得外币收入计算缴纳税款时，应当先将外汇收入按照外汇市场上的外汇价格折算成人民币收入，然后再按照税法规定计算纳税。并且，如果所需缴纳的税种不同或者纳税人的身份不同，那么，外币折算为人民币所参照的国家外汇牌价是不同的。1.增值税、消 When China’s current tax law stipulates that taxpayers obtain foreign currency income and calculate and pay taxes, they should first convert foreign exchange income into RMB income according to the foreign exchange prices in the foreign exchange market, and then calculate and pay taxes according to the provisions of the tax law. And, if the taxes to be paid are different or the taxpayers’ identities are different, then the foreign exchange rates quoted by the foreign currency in Renminbi are different. VAT