UTF-8 to GBK coding questions, what's the best solution

UTF-8 to GBK coding problem, what is the good solution?
Iconv need to add IGNORE parameter, in order to complete the conversion, or the error will terminate, and Mb_convert_encoding, is able to complete the conversion, but the converted files, sometimes appear in Chinese comments replaced with???。
I developed a UTF-8 version of the system, the release of the need to convert a GBK version, there is no good solution, ask the master to help.

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------Solution--------------------
Can you tell which characters are not converted?
You know, you got a solution, right?

You may be able to post a base64 encoding of text that contains non-convertible characters

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