🌏 东南亚合规中心
🇻🇳 Vietnam税务

越南胡志明市Harmonie公寓销售新政与税务合规要点

来源:GDVT · VnExpress Vietnam

作者:东南亚合规中心编辑团队

TL;DR · 核心要点

本文报道越南富美兴开发公司新增Harmonie公寓A1塔楼销售,回应超1.6倍预约需求,并推出0%房贷利息、分阶段付款等促销政策。关键合规信息:(1)越南房地产预售须取得建设部及地方住建厅批准;(2)外国买家购房需符合《住房法》第159号令,仅限自住且持有有效居留许可;(3)预售收入须按月申报增值税(10%)及企业所得税(20%),预收款计入当期应税收入;(4)银行贷款支持计划涉及跨境资金流动,须向越南国家银行(SBV)备案;(5)项目属中端住宅,不适用外资持股豁免条款。对企业的实际影响:中资开发商需强化预售合规审查;跨境投资者须提前完成税务登记并预留预缴税款;金融机构参与合作须确保贷款结构符合SBV第19/2023/TT-NHNN规定。

✅ 合规行动清单 · Compliance Checklist

  • 立即核查Harmonie项目是否已在胡志明市建设厅完成预售许可备案(依据第153/2023/ND-CP号法令)
  • 外国投资者须在签署认购协议后10个工作日内向越南税务局(GDVT)申请税务登记号(MST)
  • 按月通过GDVT电子税务平台申报预收款对应的10%增值税及20%企业所得税
  • Verify Harmonie’s pre-sale license status with Ho Chi Minh City Department of Construction (Decree 153/2023/ND-CP)
  • Register for a Vietnamese Tax Code (MST) with GDVT within 10 working days of reservation agreement execution
  • File monthly VAT (10%) and CIT (20%) returns on pre-sale proceeds via GDVT’s eTax portal

English Summary

This report covers Phu My Hung’s expansion of the Harmonie apartment project in Ho Chi Minh City, including new unit releases and promotional financing (0% interest loans, construction-linked payment schedules). While not a tax regulation per se, it triggers key compliance obligations under Vietnamese law: (1) All pre-sales require Ministry of Construction and local Department of Construction approval; (2) Foreign buyers must hold valid residence permits and comply with Decree 99/2015/ND-CP on housing ownership; (3) Pre-sale revenue is subject to 10% VAT and 20% corporate income tax—taxable upon receipt, not handover; (4) Bank loan support programs involving foreign lenders must be reported to the State Bank of Vietnam (SBV); (5) Mid-range residential projects like Harmonie do not qualify for foreign ownership exemptions. Affected parties include foreign developers, cross-border investors, and financial institutions. Practical implications: Verify project licensing status before investment; register for Vietnamese tax ID (MST) within 10 days of contract signing; file monthly VAT/CIT returns via General Department of Vietnam Taxation (GDVT) e-portal.

⚡ 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

中国开发商能否直接参与Harmonie项目联合开发?+
不可以。根据越南《投资法》第23/2020/QH14号,外资房地产开发须通过越南注册实体进行,且中方股东持股比例受限制(非经济特区项目最高50%)。须先设立本地项目公司并取得建设部开发资质认证。
中国个人购买Harmonie公寓是否需要缴纳越南资本利得税?+
是的。若持有不足24个月即转售,需就增值部分缴纳2%统一税(非居民)或按累进税率缴纳(居民)。须在转让后10日内向GDVT申报并缴税,否则将产生每日0.05%滞纳金。
0%房贷利息是否构成越南税务上的‘隐性收入’?+
是的。越南税务局(GDVT)将该补贴视为开发商提供的价格折让,需全额计入合同价计征增值税和企业所得税。银行不得将利息差额作为费用列支,须单独披露于财务报表附注。
Harmonie项目交房时间(2028年)延迟是否影响税务申报义务?+
不影响。越南实行收付实现制,所有预收款自到账日起即产生纳税义务,与交房时间无关。延迟交房仅影响产权登记,不豁免已发生的增值税及企业所得税申报责任。
Binh Duong省企业集体采购Harmonie公寓是否适用团体税收优惠?+
不适用。越南现行税法未设‘团体购房’税收减免条款。但若以企业名义购置并用于员工福利,可按固定资产折旧抵扣企业所得税,需提供租赁协议及员工使用证明。

相关关键词

Vietnam property taxHarmonie apartmentPhu My Hung complianceVietnam real estate VATforeign buyer Vietnam
📄 官方原文参考(英文)点击展开
Phu My Hung releases additional batch of Harmonie apartments - 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. Meet Wang Hong, Chinese math star tipped for 2026 Fields Medal 2. Stranded by Middle East tensions, Singaporean family pays US$3,900 to fly home 3. Vietnamese doctor frees thousands from life with urinary drainage bags 4. Gen Z turns down alcohol, pushes back against social drinking pressures 5. HCMC’s Dong Khoi Street again ranks among world’s 20 most expensive retail spots 6. Six-figure earners in US are struggling to buy homes 7. British tycoon slammed for $200K private jet escape from Dubai after saying city is safe 8. Singapore wellness club owned by UOB CEO’s son to shut after 5 years 9. I cut down my fig tree after having to pay my neighbors $760 for damages 10. Designer or budget? Put your fashion eye to the test Phu My Hung releases additional batch of Harmonie apartments By Dan Minh &nbspMarch 7, 2026 | 06:00 pm PT Phu My Hung Development Corporation has added another tower to the sales inventory of the Harmonie project in Ho Chi Minh City after the number of buyers registering to purchase exceeded 1.6 times the number of units planned for the first phase. According to the plan, the developer will launch the first phase consisting of 607 apartments across towers A2 and A3 of the Harmonie project in Chanh Hiep Ward on March 14.As of March 5, the number of reservations had surpassed the planned supply by around 1.6 times. In response to the demand, the company said it will add more units from tower A1.Some buyers said they chose to have multiple family members register reservations to increase their chances of being selected in the lottery at the sales event.Thu Huong, a resident of the Phu My Hung Urban Area, said she was drawn to the project because of the developer's reputation, as well as factors such as legal transparency, construction quality, and project progress. She also noted the project's location as a consideration."This location offers opportunities for long-term growth, while the price level is suitable for my family to invest in. Therefore, I placed three reservations for my family," Huong said. Hundreds of customers visit the model of the Harmonie project in HCMC. Photo courtesy of Phu My Hung Along with expanding supply, the developer announced several sales policies for the Phu My Hung Harmonie project.These include promotional programs for groups of customers such as residents and businesses in Binh Duong Province, existing property owners within the Phu My Hung system, and buyers of shophouses.Apartment buyers will follow a payment schedule linked to construction progress.The developer also said it is offering a bank loan support program with a 0% interest rate and a grace period on principal payments until the expected handover date in 2028. Perspective rendering of the Harmonie project in HCMC. Photo courtesy of Phu My Hung Harmonie is the first project developed by Phu My Hung Development Corporation in the northeastern area of Ho Chi Minh City, located near the intersection of Vo Van Kiet Boulevard and the My Phuoc-Tan Van Expressway.The project is developed by Ruby Business Co., Ltd. (Ruby Home), a company within the Phu My Hung ecosystem.According to the master plan, Harmonie consists of five towers on a two-hectare site, providing 1,490 apartments. The developer said the project belongs to the mid-range apartment segment, which has been less frequently developed by Phu My Hung in recent years.Regarding the product mix, about 69% are two-bedroom apartments with usable areas ranging from 66 to 74 square meters; around 18% are one-bedroom units sized 39–42 square meters; the remainder includes three-bedroom apartments, ground-floor units (Ground House), and apartments with gardens.The Harmonie apartments are designed to optimize natural ventilation and sunlight. On higher floors, many units offer open views toward the new city center and the golf course.Phu My Hung Harmonie is located in an area planned for development as a science and technology urban zone in the northern part of Ho Chi Minh City. The project is adjacent to a concentrated digital technology park and connected to major transport routes such as the My Phuoc-Tan Van Expressway, National Highway 13, and several planned future roads.From the project, residents can travel about 10-15 minutes to major industrial parks such as Vietnam-Singapore Industrial Park 1 and Vietnam-Singapore Industrial Park 2. The area has attracted a community of experts and high-skilled workers employed at nearby industrial parks and technology centers.According to the developer, customers working in industrial parks in sectors such as technology, finance, and banking account for a large share of reservation registrations. The developer also said some enterprises and banks have sent letters expressing interest in purchasing multiple units. However, the company said the lottery process will still be conducted. Location of the project and surrounding infrastructure. Photo courtesy of Phu My Hung According to market observers, demand for rental housing among experts working in Binh Duong Province and the northeastern area of Ho Chi Minh City remains relatively stable. Apartment projects with moderate prices and convenient connections to industrial parks often attract attention from both homebuyers and investors seeking rental opportunities.