1. When foreign currency conversion occurs, and the exchange rate on the day of the exchange rate is equal to the exchange rate at the conversion point specified in Announcement No.37, the income tax can be paid into the state treasury normally.

2. When the exchange rate of foreign exchange purchase price on the foreign currency conversion date is lower than the exchange rate at the time of conversion stipulated in Announcement No.37, non-resident enterprises will have the risk of insufficient income tax payment and may need to pay back taxes.