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越南盾兑美元贬值：企业外汇结算与税务合规应对指南

来源：SBV · VnExpress Vietnam生效日期：2026-03-09

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

本文报道2026年3月9日越南盾兑美元显著贬值，官方参考汇率升至25,059 VND/USD，黑市汇率达27,200 VND/USD，反映外汇市场波动加剧。关键合规信息包括：越南国家银行（SBV）每日发布并调整越盾参考汇率，该汇率为跨境付款、进口关税计价、外商投资资本金折算及企业所得税汇兑损益确认的法定基准；所有涉及外币交易的企业须按SBV当日参考汇率进行会计记账与纳税申报；黑市汇率不得用于任何正式财务或税务用途。对企业影响：进口成本上升、外债本息偿还压力加大、汇兑损失可能触发额外企业所得税申报义务，需加强月度外汇风险评估与税务备查资料留存。

✅ 合规行动清单 · Compliance Checklist

  • ›立即核对2026年3月9日起所有外币收入/支出凭证，统一采用SBV当日参考汇率（VND25,059）重计企业所得税汇兑损益。
  • ›向越南当地会计师事务所提交2026年Q1外汇敞口分析报告，重点说明USD负债敞口及潜在CIT影响。
  • ›在2026年4月30日前完成海关进口报关系统中汇率参数更新，并同步修订内部ERP外币折算设置。
  • ›Recompute all foreign-currency revenue and expense transactions from March 9, 2026 onward using SBV’s official reference rate (VND25,059/USD) for CIT reporting.
  • ›Submit Q1 2026 foreign exchange exposure analysis—including USD debt coverage ratio—to local audit firm by April 30, 2026.
  • ›Update customs declaration system and ERP foreign-currency translation settings to reflect SBV’s latest reference rate before April 15, 2026.

English Summary

On March 9, 2026, the Vietnamese dong weakened against the USD, with the State Bank of Vietnam (SBV) raising its official reference rate to VND25,059/USD (+0.008%). The black-market rate surged to ~VND27,200/USD. Under Decree No. 13/2024/ND-CP and Circular 200/2014/TT-BTC, all enterprises must use SBV’s daily reference rate—not market or black-market rates—for tax calculations, customs valuation, foreign investment capital conversion, and financial reporting. This applies to foreign-invested enterprises (FIEs), importers, exporters, and firms with USD-denominated loans or receivables. No new deadline is introduced, but compliance is mandatory for all FY2026 corporate income tax (CIT) filings and quarterly VAT returns. Failure may trigger CIT reassessments on unrealized forex gains/losses. Businesses must retain SBV reference rate screenshots and forex reconciliation records for 10 years per Article 120 of the Tax Management Law.

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常见问题解答

越南企业能否用黑市汇率做账或报税？+
绝对禁止。根据越南《税收管理法》第112条及SBV第22/2023/TT-NHNN号通知，所有税务申报、海关估价和财务报表必须使用SBV每日发布的官方参考汇率。使用黑市汇率将导致补税、滞纳金（每日0.05%）及行政处罚。
美元升值导致汇兑损失，是否可抵扣企业所得税？+
可以，但须满足三条件：损失基于SBV参考汇率计算；有真实外汇交易背景（如贷款、货款）；提供银行交割凭证及汇率来源证明。未实现损失不可抵扣，须在年度CIT申报表附表03-3/TNDN中专项列示。
外资企业增资时美元入资，应按哪天汇率折算越盾注册资本？+
按资金实际到账日SBV公布的参考汇率折算。例如3月9日到账，则使用VND25,059/USD。该汇率同时用于工商注册变更、投资许可证更新及后续资本金结汇备案，不可追溯调整。
进口货物报关时汇率填错，是否影响关税缴纳？+
直接影响。海关以SBV当日参考汇率为唯一计价依据。若填报错误，将触发自动稽核，可能导致补征关税+滞纳金（0.03%/日），并暂停后续清关权限。须在3个工作日内通过VNACCS系统提交更正申请。
越南子公司向境外母公司支付美元服务费，如何确定代扣所得税基数？+
以支付当日SBV参考汇率折算为越盾后，按10%税率代扣代缴企业所得税（若无税收协定优惠）。例如支付10万美元，按VND25,059折算为2,505,900,000 VND，税基即为此金额，须于次月20日前申报缴库。

相关关键词

Vietnam tax complianceUSD VND exchange rateSBV reference rateforeign currency tax VietnamCIT forex loss Vietnam
📄 官方原文参考（英文）点击展开
Dollar gains over dong - 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. Malaysia’s richest man Robert Kuok’s PPB Group names his grandson as board director 2. Gold prices drop 3. Banker left seven-figure job to sell bubble tea, now his company makes $500M a year 4. South Korean celebrities rush to sell property as capital gains tax could reach 75% 5. Thailand denies allegations tourists are arbitrarily refused entry at airports 6. Stocks post largest dip in history 7. Computer science master’s graduates most sought-after by US employers 8. Which is the most expensive retail street in Asia-Pacific? 9. Vietnam's top beach city Da Nang to double airport capacity to 20 million per year 10. Middle East conflict puts world's busiest airport muscle to the test Dollar gains over dong By Minh Hieu &nbspMarch 9, 2026 | 12:58 am PT An employee counts U.S. banknotes at a bank in Hanoi, Nov. 14, 2022. Photo by VnExpress/Thanh Tung The U.S. dollar rose against the Vietnamese dong Monday morning as it jumped against several major peers. Vietcombank sold the greenback at VND26,311, a 0.008% uptick from the weekend. The currency climbed 1.12% to around VND27,200 on the black market.The State Bank of Vietnam raised its reference rate by 0.008% to VND25,059.Globally, the dollar surged on Monday as soaring oil prices sent investors scrambling for cash on worries that a protracted Middle East war could severely disrupt energy supplies and hurt ‌global growth, Reuters reported.The broad market rout triggered indiscriminate selling across assets. Stocks, bonds and precious metals slid as investors, spooked by the impact of surging oil prices ⁠on global inflation and economic growth, turned risk-averse and cashed in on some of their most profitable trades.The euro last traded 0.9% lower at $1.1517, having slid to a 3-1/2-month low earlier in the session, while sterling slid 1% to $1.3294.Against the Swiss franc, the dollar was up 0.75% at 0.7817. The Australian and New Zealand dollars slid 0.77% and 0.5%, respectively.The dollar was ‌a whisker ⁠away from the 159 yen level in Asia, rising 0.55% to 158.70, and it jumped 1% against the South Korean won to 1,496.40."The U.S. dollar's finding no shortage of support from traditional haven considerations and obviously, the U.S.' net energy exporter status in sharp contrast to most of Europe," said Ray Attrill, head of FX strategy at National Australia Bank. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000
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