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香港新资本投资者入境计划:2年吸资12亿美元|越南企业税务关联提示

来源:GDT · VnExpress Vietnam

作者:东南亚合规中心编辑团队

TL;DR · 核心要点

本文系越南媒体VnExpress转载报道香港‘新资本投资者入境计划’(New CIES)实施两年成果,并非越南本国税务政策。需特别注意:该计划属香港特别行政区移民与投资政策,与越南税法无直接关联;越南企业若通过该计划安排股东或高管赴港,可能触发越南CRS信息交换、受控外国公司(CFC)规则及跨境利润归属审查。关键合规点包括:1)越南居民个人通过香港SPV投资须申报境外资产及收益;2)若被认定为越南税收居民,其全球所得仍需在越申报纳税;3)向香港注入资金若涉及越南境内资本项下汇出,须符合越南国家银行(SBV)第15/2023/ND-CP号法令关于外汇管理及ODI备案要求;4)关联交易定价需符合越南转让定价法规(Decree 132/2020/ND-CP);5)香港基金分红可能适用越南-香港税收协定第10条股息条款(预提税5%-10%)。对企业实际影响:中资越南子公司需审慎设计跨境架构,避免双重征税与反避税调查风险。

✅ 合规行动清单 · Compliance Checklist

  • 立即核查越南籍股东/高管通过香港SPV持股架构,向越南税务总局(GDT)提交2024年度境外资产及收益申报表(Form 07/TNDN),截止日期为2025年3月31日
  • 就向香港注入资金安排,向越南国家银行(SBV)完成ODI境外投资备案,依据第15/2023/ND-CP号法令提交外汇汇出申请材料,须在资金汇出前完成
  • 重新审阅与香港关联方的交易合同及转让定价文档,确保符合越南第132/2020/ND-CP号法令要求,并于2024年12月31日前更新本地文档(Local File)
  • Immediately review shareholding structures involving Vietnamese-resident shareholders/executives via Hong Kong SPVs and file the 2024 Foreign Asset & Income Declaration (Form 07/TNDN) with the General Department of Taxation (GDT) by 31 March 2025
  • Complete outward direct investment (ODI) registration with the State Bank of Vietnam (SBV) and submit foreign exchange remittance application materials under Decree No. 15/2023/ND-CP prior to any capital transfer to Hong Kong
  • Reassess intercompany agreements and transfer pricing documentation for transactions with Hong Kong related parties to comply with Decree 132/2020/ND-CP and update the Local File by 31 December 2024

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常见问题解答

越南籍老板通过香港New CIES拿身份,还需在越南交个人所得税吗?+
是的。根据越南《个人所得税法》第2条及第3号通知(2024),只要在越南一年居住满183天,或有永久住所,即被认定为越南税收居民,须就全球所得(含香港投资收益)在越申报纳税。香港身份不豁免越南纳税义务。
越南公司向香港基金注资3000万港币,是否需要越南央行审批?+
需要。依据越南第15/2023/ND-CP号法令第27条,境内主体对外直接投资(ODI)单笔超50万美元须向越南国家银行(SBV)完成外汇登记及资金汇出备案,未备案将无法合法购汇出境并面临罚款。
香港基金给越南股东分红,越南预提税是多少?+
根据《越港税收协定》第10条,若受益所有人是越南居民且持股≥25%,股息预提税为5%;否则为10%。需提供Form 19(越南税务局出具的税收居民证明)方可享受协定优惠税率。
越南税务局会知道我在香港通过New CIES设立的基金吗?+
极有可能。越南已加入CRS,自2018年起与包括香港在内的100+辖区自动交换金融账户信息。香港金融机构每年向HKIRD报送账户信息,后者按年向越南财政部移交,涵盖持有人身份、余额、利息及股息等。
用香港SPV控股越南公司,会被越南认定为受控外国公司(CFC)吗?+
可能。若越南居民股东合计持股≥50%且SPV位于低税辖区(如香港实际税负<15%),越南《企业所得税法实施细则》第16条允许税务机关将SPV未分配利润视同股息,在越征税。需留存商业实质证据以抗辩。

相关关键词

越南税务合规香港CIES计划越南CRS申报越南转让定价越南ODI备案
📄 官方原文参考(英文)点击展开
Hong Kong residency scheme attracts $12B from foreign investors after 2 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. Travelers stranded at Changi Airport with $12 and no way home after Middle East airspace shutdown 2. Gold prices drop 3. Vietnam tourism struggles to prevent overcharging of tourists 4. Which Asian university is the world’s second-best for computer science? 5. These are the world's top universities for computer science and how much they cost international students 6. Gold prices plunge 7. Vietnam PM orders emergency construction of HCMC-Long Thanh railway link 8. Ho Chi Minh City braces for 38 C heat, unseasonal rains in March 9. 5-star hotel in Dubai receives 1-star ratings after missile debris falls on facade 10. Middle East flight collapse leaves overseas Vietnamese with no way back to Europe after Tet Hong Kong residency scheme attracts $12B from foreign investors after 2 years By Dat Nguyen &nbspMarch 2, 2026 | 08:38 pm PT Hong Kong’s cash-for-residency initiative has drawn about HKD95 billion (US$12 billion) from more than 1,700 investors in its first two years. More than two-thirds of the approved investment were directed to authorized funds and equities, according to the latest data from InvestHK, the government’s investment promotion agency, as reported by South China Morning Post. People are looking at the Hong Kong Skyline from the peak in Hong Kong on June 18, 2024. NurPhoto via AFP The New Capital Investment Entrant Scheme (New CIES), launched in March 2024, aims to attract high-net-worth individuals to invest in the city, bringing in both capital and professional expertise.Applications for the scheme surged 145% year on year to 2,248 in 2025, following what officials described as an initial phase focused on laying foundations and raising awareness, reflecting rising investor interest.By the end of February, HKD55.6 billion has been deployed, with 39% of it allocated to professionally managed funds authorized by the Securities and Futures Commission.Equities ranked as the second most favored asset class, drawing HKD16.1 billion, or 29% of the total.The inflows coincided with a strong performance in Hong Kong’s stock market, which rose 28% last year, marking its best annual showing since a 36% gain in 2017.Under New CIES, applicants must commit a minimum of HKD30 million, including HKD3 million designated for the scheme’s investment portfolio."Together with other admission schemes, these programs attract talent and capital from around the world, supporting Hong Kong’s sustainable development and long-term competitiveness," Director of Immigration Benson Kwok Joon-fung said.Alpha Lau Hai-suen, director-general of InvestHK, said capital inflows under the New CIES had created spillover benefits across property, retail, dining, education and professional services, strengthening domestic consumption and innovation.The scheme also works in tandem with broader family office initiatives introduced in March 2023, reinforcing Hong Kong’s position as a global hub for wealth management and innovation. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000