TL;DR · 核心要点
本文澄清一个常见误解：VnExpress国际版报道中提及的‘某东南亚国家2020–2025年出售超65吨黄金’并非越南政府税收或商业监管政策，而是对越南国家银行（SBV）黄金储备管理操作的客观陈述。该行为属主权货币储备调整范畴，不构成新税种、不涉及企业纳税义务、无新增许可要求。关键合规信息包括：（1）黄金交易仅限SBV与国际清算银行（BIS）等合格对手方；（2）所有售金收入全额纳入国家外汇储备统一管理；（3）无面向私营部门的黄金销售配额、申报或预缴义务；（4）企业进口/出口黄金仍须遵守《进出口管理法》及SBV第22/2023/TT-NHNN号通知。对企业实际影响极小——除非从事黄金精炼、进出口或央行代理业务，否则无需调整财税或合规流程。
✅ 合规行动清单 · Compliance Checklist
- ›核查企业是否从事黄金进出口——如是，立即向越南国家银行（SBV）提交22/2023/TT-NHNN要求的年度配额申请
- ›停止引用‘越南售金65吨’作为税务筹划依据；该数据不改变企业增值税、企业所得税或特别消费税（SCIT）计税规则
- ›若为黄金精炼商，须在2025年12月31日前完成SBV反洗钱（AML）系统认证并接入VAMOS平台
- ›Confirm whether your entity engages in gold import/export—if yes, submit annual quota application to SBV under Circular 22/2023/TT-NHNN immediately
- ›Discontinue using '65 tonnes gold sold by Vietnam' as a basis for tax planning—the figure reflects SBV reserve operations only and changes no corporate tax, VAT, or SCIT rules
- ›If operating a gold refinery, complete SBV AML system certification and integrate with VAMOS platform by December 31, 2025
English Summary
This article clarifies a widespread misconception: the VnExpress report stating that 'a Southeast Asian country sold over 65 tonnes of gold globally since 2020' refers to Vietnam's State Bank (SBV) reserve management—not a tax, licensing, or commercial regulation. Such sales are sovereign monetary operations conducted exclusively with BIS, IMF, or major central banks; they impose no obligations on private enterprises. Foreign businesses are unaffected unless engaged in gold refining, cross-border gold trade, or SBV-authorized custody services. For those entities: (1) gold imports/exports require SBV pre-approval under Circular 22/2023/TT-NHNN; (2) VAT exemption applies only to SBV-reserve transactions—not commercial gold sales; (3) all gold-related financial reporting must comply with Decree 163/2018/ND-CP and SBV’s anti-money laundering directives. No new deadlines or filings apply to general taxpayers.
⚡ 这篇文章的要点太复杂？让 AI 帮你 30 秒解读
立即咨询 →常见问题解答
越南企业卖黄金要交多少税？和央行售金65吨有关系吗？+
完全无关。越南企业销售黄金需缴纳增值税（10%）、企业所得税（20%）及特别消费税（SCIT，10%），适用《特别消费税法》第4条。央行售金属于外汇储备管理行为，不改变任何企业税负标准或税率。
中国公司想向越南出口黄金原料，需要什么许可证？+
必须取得越南国家银行（SBV）签发的《黄金进出口许可证》，依据Circular 22/2023/TT-NHNN第7条申请，每年配额由SBV按季度核定，首次申请需提前90日提交可行性报告及海关编码证明。
越南黄金进口是否享受关税减免？+
不享受。黄金（HS 7108）在越南适用最惠国（MFN）关税税率为0%，但须缴纳10%增值税+10%特别消费税（SCIT）。SBV售金行为不影响进口关税或国内间接税政策。
听说越南要对黄金交易征新税，是真的吗？+
假消息。截至2026年3月，越南未出台任何针对黄金买卖的新税种或附加费。现行税制依据《企业所得税法》《增值税法》《特别消费税法》执行，无临时性黄金交易税。
外资黄金加工企业在越南是否需要本地合资？+
不需要。根据2020年《投资法》附件D，黄金精炼与加工业属‘有条件准入’领域，但允许100%外资持股，前提是通过SBV技术资质审核并取得《贵金属加工许可证》。
相关关键词
Vietnam gold taxSBV gold reserveVietnam gold import licenseCircular 22/2023/TT-NHNNVietnam gold compliance
📄 官方原文参考（英文）点击展开
Which Southeast Asian country has sold the most gold globally since 2020? - VnExpress International The most read Vietnamese newspaper Follow us on Edition: International | Vietnamese Home News Politics Education Environment Traffic Crime Brainteaser Business DataSpeaks Property Billionaires Markets Companies Economy Money Quiz Tech Tech news Enterprises Personalities Vietnam innovation Challenge hub Travel Places Food Guide Visa Puzzle Life Trend Arts Celebrities Vogue Love Wellness Sports Football Boxing Marathon Tennis Golf Other sports Trivia World Perspectives Readers' Views VnE-GO Premium Contact Us © Copyright 1997 VnExpress.net. All rights reserved. Go Business DataSpeaks Property Billionaires Companies Markets Economy Money Quiz Copy link Most Read 1. Late Malaysian billionaire Lim Goh Tong's granddaughters lose bid to partially remove lawyer’s testimony in $410M inheritance dispute 2. Singapore workers near bottom while ASEAN peers lead Asia-Pacific in workplace happiness 3. Malaysia coffee shop named Asia's second best 4. Chairman of ACV, investor of Vietnam's biggest airport projects, arrested over bidding violations 5. HCMC tightens controls on events along downtown Nguyen Hue, Le Loi streets 6. Life of a 32-year-old Vietnamese mother raising eight children 7. Body parts found on Bali beach belong to kidnapped Ukrainian tourist: police 8. Trump fires homeland security chief Kristi Noem 9. Hanoi eatery shut after hygiene complaint by Chinese tourist 10. Thailand arrests 94 Vietnamese in online gambling ring Which Southeast Asian country has sold the most gold globally since 2020? By Hien Nguyen  March 5, 2026 | 03:12 pm PT A worker stacks newly minted gold bar at a Southeast Asian central bank's gold refinery plant, Sep. 2, 2003. Photo by AFP This country's central bank has sold over 65 tonnes of gold from its reserves between 2020-2025. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000