TL;DR · 核心要点
本文报道2026年3月12日美元兑越南盾（VND）在官方市场（Vietcombank报价VND26,318）及黑市（VND27,190）呈现分化走势，主因美元指数升至11月以来高位，叠加地缘风险推升避险需求。关键合规信息：（1）越南央行（SBV）未调整中间价机制，但持续监控异常波动；（2）企业外币收入/支出须按实际交易日SBV公布的中间价折算VND申报企业所得税、增值税；（3）跨境付款超5万美元需提交外汇登记证明（Form 01-NHNN）；（4）黑市交易属非法，涉税申报使用黑市汇率将触发税务稽查。对企业影响：汇兑损益确认复杂度上升，财务核算需强化日度汇率追踪；进口成本增加可能压缩毛利，出口收汇若延迟将面临更大汇兑损失；多币种合同须补充汇率波动条款以规避履约风险。
✅ 合规行动清单 · Compliance Checklist
- ›立即核对2026年3月起所有外币收入/支出凭证，确保全部按SBV每日中间价折算VND并更新会计分录
- ›向开户银行提交SBV Form 01-NHNN完成单笔超5万美元跨境付款的外汇登记（最迟T+1工作日）
- ›在2026年Q1企业所得税预缴申报中，同步附报《外币汇兑损益明细表》（依据VAS 21）
- ›Reconcile all foreign-currency transactions from March 2026 onward using SBV’s official daily reference rate—not bank rates or black-market quotes.
- ›Submit SBV Form 01-NHNN for each cross-border payment > USD 50,000 to your licensed bank no later than one business day after disbursement.
- ›Disclose FX gains/losses separately in Q1 2026 CIT provisional returns per Circular 43/2022/TT-BTC and VAS 21.
English Summary
On March 12, 2026, the USD/VND exchange rate strengthened—Vietcombank’s selling rate rose to VND26,318 (+0.02%), while the black-market rate fell to VND27,190 (−0.18%). This reflects broader USD strength driven by geopolitical uncertainty and the U.S. dollar index hitting an 11-month high. For foreign businesses operating in Vietnam: (1) All tax filings (CIT, VAT, PIT) must use the State Bank of Vietnam’s (SBV) official daily reference rate—not black-market or bank retail rates; (2) Cross-border payments exceeding USD 50,000 require SBV Form 01-NHNN registration; (3) Unrealized FX gains/losses on foreign-currency receivables/payables must be recognized monthly per Vietnamese Accounting Standards (VAS 21). Affected entities include FDI companies, exporters, importers, and service providers billing in USD/EUR. No new regulation was issued, but heightened SBV scrutiny is expected. Practical implications: Finance teams must integrate SBV’s daily rate feed into ERP systems; contracts should include FX adjustment clauses; audit readiness requires documented FX methodology and reconciliation trails.
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立即咨询 →常见问题解答
企业能否用银行买入价或卖出价做税务折算？+
不能。根据越南财政部第43/2022/TT-BTC号通函第12条，所有纳税申报必须采用国家银行（SBV）每日公布的中间价（central rate），使用银行买卖价或黑市价属于违规，将导致补税、滞纳金及税务稽查风险。
黑市换汇后收到的美元收入，如何申报企业所得税？+
黑市交易本身违法，且所获美元不得作为合法经营收入入账。企业须以SBV当日中间价折算真实、可验证的银行入账金额申报；若使用黑市汇率，税务机关有权按核定利润率征税并处罚。
美元走强是否影响越南增值税（VAT）申报？+
是。进口货物的CIF金额、跨境服务采购价等以美元计价的进项税基，必须按SBV当日中间价折算VND计算可抵扣VAT；汇率波动将直接影响当期可抵扣税额和现金税负。
合同约定‘按付款日汇率结算’，是否符合越南会计准则？+
符合，但必须明确指定采用SBV中间价。VAS 21要求所有外币交易初始确认和后续计量均基于SBV官方汇率，合同中若未注明汇率来源或指向非SBV渠道，会计处理将不被认可。
外资企业是否需要就汇兑损益单独缴纳附加税？+
不需要。汇兑损益属于企业所得税（CIT）应税所得的一部分，已纳入年度CIT申报表（Form 03/TNDN）第A4栏；无需额外税种申报，但须确保每月计提并保留完整计算底稿备查。
相关关键词
Vietnam tax complianceUSD VND exchange rateSBV forex regulationVietnam CIT reportingforeign currency accounting Vietnam
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Dollar strengthens against 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. 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 Dollar strengthens against dong By Dat Nguyen  March 12, 2026 | 08:25 pm PT A packet of U.S. five-dollar bills is inspected at the Bureau of Engraving and Printing in Washington March 26, 2015. Photo by Reuters The U.S. dollar rose against the Vietnamese dong Friday morning amid a rise of the dollar index as it headed for the second weekly gain. Vietcombank sold the greenback 0.02% higher at VND26,318. On the black market the dollar fell 0.18% to VND27,190.Globally the dollar held gains on Friday and was set for its second weekly gain since the beginning of the war in Iran as turmoil in markets left it the last safe-haven standing, Reuters reported.The euro traded near its weakest since November while the yen was at levels that put traders on guard for possible intervention by authorities in Japan.The dollar index, which measures the greenback against a basket of currencies, reached the highest level since November, thanks in part to its safe-haven appeal, but also because the United States is a net energy exporter.The index fell 0.04% to 99.63 in early trading in Asia, poised for a 0.8% gain this week. The euro was up 0.13% at $1.1525. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000