🇻🇳 Vietnam税务

麦当劳出售香港物业涉跨境税务处理 | 越南企业投资香港资产合规提示

来源：GDT (General Department of Taxation, Vietnam) · VnExpress Vietnam发布：2026/3/7

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

本文报道麦当劳以9350万港元出售其持有38年的香港零售物业，实现约6600万港元账面收益，但该交易不涉及越南税务直接管辖。核心合规要点：1）越南居民企业就境外资产处置所得须申报全球收入，适用20%企业所得税；2）若通过越南实体持有香港物业，需履行境外投资备案（MPI）及年度ODI报告义务；3）资本利得可能触发越南与香港税收协定（2014年生效）下的征税权划分，需提交受益所有人证明以申请优惠税率；4）租金收入持续产生，须按越南《企业所得税法》第13条就境外被动收入履行源泉扣缴或自行申报义务。对企业实际影响：越南控股公司须在次年3月31日前完成境外所得汇算清缴，并同步更新外汇登记与税务备案，避免双重征税风险及滞纳金处罚。

✅ 合规行动清单 · Compliance Checklist

›立即核查越南控股公司是否已在MPI完成香港物业的境外投资备案（如未备案，须30日内补办）
›在2027年3月31日前向越南GDT申报本次HK资产处置的全球所得并缴纳20%企业所得税
›向香港税务局申请《税收居民身份证明》及《受益所有人声明》，用于申请越港税收协定优惠税率

›Verify and complete Overseas Direct Investment (ODI) registration with MPI for HK property holdings within 30 days if not yet filed
›File annual corporate income tax return with GDT by March 31, 2027, declaring full HK capital gain and paying 20% CIT
›Apply to HK Inland Revenue Department for Certificate of Residence and Beneficial Ownership Statement to claim reduced withholding under Vietnam–HK DTA

English Summary

This report covers McDonald’s HK property sale but carries critical tax implications for Vietnamese businesses holding overseas real estate. Vietnamese resident enterprises must declare global income—including foreign capital gains and rental income—under the Corporate Income Tax Law (Decree 126/2020/ND-CP). Such gains are taxed at 20%, unless reduced under the Vietnam–Hong Kong Double Taxation Agreement (2014), requiring formal application with beneficial ownership documentation. Vietnamese entities investing abroad must also comply with MPI’s Overseas Investment Registration (Decision 27/2023/QD-TTg) and annual ODI reporting by June 30. Failure to report triggers penalties up to 20% of unreported tax plus late fees. Foreign-sourced passive income (e.g., lease revenue) must be declared annually, with withholding obligations applying if paid through Vietnamese intermediaries.

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常见问题解答

越南公司卖香港商铺赚了钱，要交多少税？+

需按越南税法就全球所得缴纳20%企业所得税。若符合越港税收协定（2014），可申请将资本利得征税权归属香港，从而在越南免税，但须提前向香港税务局申请《税收居民证明》并提交GDT备案。

没在越南备案过香港房产投资，现在补来得及吗？+

来得及。依据越南2023年第27号决定，须在发现未备案后30日内向MPI补报境外投资信息，逾期将被处以1,000–5,000万越南盾罚款，并影响后续外汇汇出与税务抵扣。

租给麦当劳的店铺还在收租，这部分收入怎么报税？+

持续租金属于境外被动收入，须纳入越南企业所得税年度汇算，不可分期豁免。若由越南境内银行代收，银行将按0.1%代扣预提税；若直收，则企业须自行申报并缴纳20%税款。

买卖合同用港币签的，换算成越南盾按哪天汇率？+

根据越南财政部第107/2021/TT-BTC号通知，应使用交易完成日（2026年2月27日）越南国家银行公布的中间价进行折算，并保留银行结汇凭证备查。

香港买家是内地公司，会影响越南公司的税务处理吗？+

不影响。越南征税权基于所得来源地及纳税人居民身份，而非买方国籍。关键在于越南公司是否构成‘常设机构’或是否触发越港协定中的不动产条款——本例中因物业位于香港且卖方为非港税居民，仍适用协定第13条资本利得规则。

相关关键词

Vietnam taxHong Kong property salecross-border taxationODI registration VietnamVietnam DTA Hong Kong

📄 官方原文参考（英文）点击展开

McDonald’s sells Hong Kong property after 38 years - 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 McDonald’s sells Hong Kong property after 38 years By Dat Nguyen &nbspMarch 5, 2026 | 03:11 pm PT McDonald's has sold another Hong Kong retail property for HKD93.5 million (US$11.9 million), which it bought 38 years ago, but will continue to lease the premises for a restaurant. The ground-floor unit at Mount Sterling Mall in Mei Foo Sun Chuen, Lai Chi Kok, changed hands on Feb. 27, according to Land Registry records. The buyer was Huge Power (China) Ltd, as reported by South China Morning Post. A McDonald's restaurant in Hong Kong, on July 29, 2024. Photo by NurPhoto via AFP The 642 square-meter shop, located near an MTR station exit, will continue to be leased by McDonald’s under a 20-year tenancy agreement running until 2036.The American fast-food chain acquired the property in 1988 for HKD27.4 million and has operated a restaurant at the site since then. After holding the asset for 38 years, it recorded a paper gain of roughly HKD66 million.The deal was not part of the eight retail properties McDonald’s put up for tender in July last year as part of a review of its Hong Kong real estate portfolio.Six of those assets have since been sold. The portfolio was valued at around HKD1.2 billion when the plan was unveiled.Hong Kong’s retail property market remains under strain as rents continue to soften, prompting some investors and long-term owners to pare back holdings, while cash-rich buyers capitalize on lower prices to acquire assets.There were 92 shop sale registrations in January, down 25.8% from a month earlier – the sharpest drop among major property segments. The total transaction value declined 21.2% to HKD1.3 billion.Derek Chan, head of research at Ricacorp Properties, attributed the decline to seasonal factors and said he remained cautiously optimistic about the market outlook.Jack Tong, director at property consultancy Savills, said prime street shop rents had fallen about 76% from their peak after years of correction.With rental levels nearing a cyclical bottom, he expects core street rents to remain flat or rise by as much as 5% this year. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000