When, at the end of the year, the final settlement is made, no re-computation and re-conversion shall be made in respect of income in foreign currencies for which tax has already been paid on a quarterly basis. Provided that if the portion of the foreign
currency income of the entire year has not been taxed, the taxable income in question shall be computed and converted into Renminbi at the exchange rate quotation on the last day of the tax year.
【正确答案】：年终汇算清缴时，对已按季度预缴税款的外国货币所得，不再重新折合计算。对全年未纳税的外国货币所得部分， 按照年度最后一日的外汇牌价，折合成人民币计算应纳税所得额。
