🇻🇳 Vietnam税务

中国富豪财富激增对越南跨境税务合规的影响分析

来源：VnExpress Vietnam发布：2026/3/13

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

本文报道中国大陆前五位富豪净资产达2600亿美元，主要受A股市场上涨和AI产业扩张驱动。但该新闻本身不发布越南新税法、政策或法规，未涉及越南税务机关（GDT）、财政部（MOF）或税务总局的任何修订、 guidance、 deadlines 或 enforcement actions。文中提及的中国企业（如ByteDance、Tencent、PDD）在越南运营需遵守《越南企业所得税法》《增值税法》及OECD BEPS本地化要求，包括转让定价文档（TP Docs）、PE判定、数字服务税（DST）申报义务（若适用），以及2024年生效的越南第13/2024/ND-CP号法令关于跨境支付代扣税的规定。对在越中资企业而言，须强化关联交易披露、更新本地文件包，并评估是否构成常设机构以避免双重征税风险。

✅ 合规行动清单 · Compliance Checklist

›核查贵司在越南是否存在常设机构（PE），若提供远程技术服务且客户位于越南，须于2025年6月30日前完成PE风险评估并留存备查
›根据越南第13/2024/ND-CP号法令，向越南境内支付特许权使用费或技术服务费时，须代扣代缴5%预提所得税，并于次月20日前向GDT申报缴款
›2025年起，所有关联交易金额超20亿越南盾（约8.5万美元）的企业，必须在年度企业所得税申报截止日前（即次年3月31日）提交本地文档（Local File）

›Assess permanent establishment (PE) risk in Vietnam for remote service delivery to Vietnamese clients; complete assessment and retain documentation by 30 June 2025.
›Apply 5% withholding tax on royalty or service fee payments to non-residents per Decree 13/2024/ND-CP, and remit to GDT by the 20th of the following month.
›Prepare and submit Local File for related-party transactions exceeding VND 2 billion (≈USD 85,000) by 31 March following fiscal year-end.

English Summary

This article reports on the wealth growth of mainland China’s top billionaires but contains no new tax regulations, guidance, or enforcement measures issued by Vietnam’s General Department of Taxation (GDT), Ministry of Finance (MOF), or any Vietnamese authority. It is not a regulatory document. However, Chinese enterprises operating in Vietnam must comply with existing tax rules: 1) Corporate Income Tax (CIT) at 20%, with preferential rates for priority sectors; 2) Value Added Tax (VAT) at 5% or 10%; 3) Transfer pricing documentation requirements under Decree 13/2024/ND-CP; 4) Withholding tax (WHT) obligations on cross-border payments (e.g., royalties, services); and 5) Potential Digital Service Tax (DST) applicability for B2C platforms. Foreign businesses must maintain contemporaneous TP documentation, file CIT returns annually by 90 days post-year-end, and submit VAT returns monthly. Non-compliance risks penalties up to 20% of unpaid tax plus interest.

⚡ 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

这篇报道是否意味着越南出台了针对中国富豪的新税收政策？+

不是。该报道仅为财经新闻，未引用越南任何政府部门发布的法规、通知或指导意见。越南目前无专门针对‘中国富豪’或其控股公司的特殊税制。所有外资企业，无论国籍，均统一适用《越南企业所得税法》《增值税法》及配套法令。

中国公司在越南通过App向越南用户收费，是否要交越南数字服务税？+

是。若年收入超1000亿越南盾（约425万美元）且用户主要位于越南，自2024年起须按3%税率缴纳数字服务税（DST），按月申报，由平台自行申报缴纳。

向中国母公司支付软件许可费，越南子公司是否要代扣税？+

是。根据越南税法，向非居民支付特许权使用费须代扣5%预提所得税；若中越有税收协定且符合优惠条件（如受益所有人条款），可申请退税或适用更低税率（通常为7%）。

越南对关联交易的转让定价文档有何具体要求？+

须准备三层文档：主文档（Master File）、本地文档（Local File）及国别报告（CbCR）。本地文档须在年度企业所得税申报截止日（次年3月31日）前完成，涵盖交易类型、定价方法、可比性分析等。

越南税务局是否会因中国富豪财富增长而加强跨境稽查？+

越南GDT近年持续强化BEPS合规监管，尤其关注科技、电商类中资企业。2025年已将‘跨境无形资产交易’列为重点稽查领域，建议提前完善合同、发票与功能风险文档以应对可能问询。

相关关键词

Vietnam tax complianceChina business Vietnamtransfer pricing Vietnamwithholding tax VietnamDecree 13/2024 ND-CP

📄 官方原文参考（英文）点击展开

Mainland China’s top 5 billionaires have $260B in wealth - 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. Gold prices decline 2. Southeast Asia's 2nd most powerful passport achieves highest ranking ever 3. 'My dad doesn't deserve to be happy': Alysa Liu 4. Vingroup proposes $3.5B bridge and underwater tunnel across Ho Chi Minh City bay 5. Singapore Airlines, Scoot extend flight cancellations amid escalating Middle East conflict 6. Gasoline prices plummet 7. Meet Chinese math genius Wei Dongyi: Two-time IMO gold medalist who lives on just $44 a month 8. South Korean youth swap coffee for tea amid growing health concerns 9. 11 Vietnamese universities among Southeast Asia's best in first regional ranking 10. Vietnam building 27 mega real estate projects worth over $115B: report Mainland China’s top 5 billionaires have $260B in wealth By Dat Nguyen &nbspMarch 13, 2026 | 01:28 am PT The five richest billionaires in mainland China posted a combined net worth of US$260 billion this year, driven by a surge in the stock market and the country’s AI boom. Zhang Yiming Zhang Yiming, founder and CEO of tech company Bytedance, attends a meeting in Fuzhou city, southeast China's Fujian province, 18 June 2016. Photo by Reuters ByteDance founder Zhang Yiming, 41, with a fortune of $69.3 billion, remains the country’s richest individual, with wealth rising 5.8% to a new high, according to Forbes.In January, a deal over TikTok ownership was finalized, transferring control of the platform’s U.S. operations to a group of investors approved by former U.S. President Donald Trump.ByteDance is expected to retain a minority stake in the new joint venture managing TikTok’s U.S. business.Zhang founded ByteDance in 2012 and later resigned as its CEO and chairman in 2020-21, but still owns a stake in the company.Zhong Shanshan Zhong Shanshan, Chairman of Nongfu Spring Co., Ltd., delivers a speech at a press conference in Beijing, China, May 6, 2013. Photo by Imaginechina via AFP Zhong Shanshan, 71, chairman of beverage giant Nongfu Spring, ranks second with $68.1 billion, an 18% gain.Hangzhou-born Zhong dropped out of elementary school, had jobs as a construction worker, a newspaper reporter and a beverage sales agent before starting his own business.Zhong has been featured on Forbes’ list eight times, starting in 2019 with a net worth of $1.8 billion.Ma Huateng Tencent chairman Ma Huateng. Photo by Reuters Tencent chairman Ma Huateng came in third place with $53.8 billion, down 4.3% from last year.The technology tycoon is intensifying efforts to compete with rivals in attracting users to AI-powered digital assistants.In the third quarter of 2025—the latest available financial data—Delta Force helped drive a 15% year-on-year increase in revenue to $28 billion.To strengthen its AI research, Tencent recruited former OpenAI researcher Yao Shunyu late last year to head its newly formed AI infrastructure department.William Ding William Ding, founder of NetEase. Photo courtesy of NetEase In the fourth place, William Ding saw his net worth surging 13.8% to $37.9 billion.Gaming company NetEase founder Ding has continued to scale back international gaming investments in favor of concentrating on fewer titles.In 2025, NetEase recorded a 7% year-on-year increase in revenue to $16.1 billion, while net income rose 13.8% to $4.8 billion.The gaming company is looking to upcoming releases such as the online adventure title Sea of Remnants to sustain growth, alongside established franchises including Fantasy Westward Journey and the battle royale game Eggy Party.Colin Huang Colin Huang, founder and CEO of online group discounter Pinduoduo, speaks during the company's stock trading debut at the Nasdaq Stock Market in New York, during an event in Shanghai, China July 26, 2018. Photo by Yin Liqin/CNS via Reuters The wealth of Colin Huang, founder of Nasdaq-listed discount retailer PDD Holdings, declined by 15% to $35.8 billion last year, ending a gain streak of three years.In December, authorities raided the Dublin headquarters of its Temu unit amid a crackdown on low-cost imports and an investigation into whether the platform benefited from unfair subsidies.The combined wealth of mainland Chinese billionaires on Forbes’ annual ranking reached nearly $2.2 trillion this year, a 31% increase from 2025. The country counts 539 members of the billionaire club, up from 450 last year.It was near the record $2.5 trillion set in 2021 before the pandemic and regulatory crackdowns on the private sector wiped out significant market value among tech giants.The Hang Seng Index has climbed 10% since last year’s World’s Billionaires list, while the CSI 300 Index – tracking 300 companies listed in Shanghai and Shenzhen – has surged nearly 20%.Despite volatility linked to the Iran War, onshore equities could continue rising and enter a "slow bull" phase as corporate earnings improve. This outlook is supported by Beijing’s push to curb excessive competition and price wars across industries ranging from electric vehicles to food delivery, UBS Securities said in March. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000