TL;DR · 核心要点
本文报道2026年3月11日美元兑越南盾（VND）在官方市场小幅升值至26,314 VND/USD，黑市汇率同步调整至27,910 VND/USD。该波动反映全球避险情绪升温及通胀压力上升趋势，可能触发越南国家银行（SBV）更审慎的外汇干预与资本流动监管。关键合规信息包括：1）所有跨境收付款须以SBV授权银行公布的中间价为基准申报；2）企业外债登记须按《越南外汇管理法令》第24号/2023/ND-CP更新汇率风险敞口；3）利润汇出需提供经审计的财务报表及完税证明；4）黑市交易属严格禁止行为，最高可处5亿越南盾罚款并吊销营业执照。对企业实际影响：进口成本上升、外债本币偿付压力加大、FDI利润汇出审核趋严，建议企业立即启动汇率对冲评估并复核外汇账户合规状态。
✅ 合规行动清单 · Compliance Checklist
- ›立即核查2026年3月起所有跨境付款凭证是否采用越南国家银行（SBV）授权银行当日中间价作为记账汇率
- ›在汇率单日波动超0.1%后5个工作日内，向SBV更新外债登记系统中的风险敞口数据
- ›准备2025年度经越南持牌会计师事务所审计的财报及完税证明，用于2026年Q2利润汇出申请
- ›Verify all cross-border payment vouchers from March 2026 onward use SBV-approved mid-rates published by authorized banks
- ›Update FX exposure data in SBV’s Foreign Debt Registration System within 5 working days if daily USD/VND rate moves >0.1%
- ›Prepare 2025 audited financial statements and tax clearance certificates certified by Vietnamese licensed auditors for Q2 2026 profit remittance applications
English Summary
On March 11, 2026, the USD appreciated 0.01% against the VND to VND26,314 at Vietcombank (official market), while the parallel market rate fell to VND27,910. Though not a regulatory change itself, this movement signals heightened SBV scrutiny under Decree No. 24/2023/ND-CP on foreign exchange management. Foreign businesses must: (1) use only State Bank of Vietnam–approved exchange rates for tax reporting and financial statements; (2) update foreign debt registration with current FX exposure within 5 working days of material rate shifts; (3) submit audited financials and tax clearance certificates before remitting profits abroad. Non-compliance risks penalties up to VND500 million and license suspension. Affected entities include FDI enterprises, importers, exporters, and lenders with VND-denominated liabilities. No new deadline is introduced, but SBV requires real-time FX risk disclosure in quarterly reports starting Q2 2026.
⚡ 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
美元兑越盾升值是否意味着我司需补缴企业所得税？+
不直接导致补税。但若公司以美元计价收入、以越盾记账，汇率变动将影响汇兑损益，该损益需计入当期应纳税所得额。请确保会计处理符合越南会计准则VAS 21，并在年度所得税申报表中如实披露。
能否继续使用黑市汇率结算境外供应商货款？+
绝对禁止。根据越南《外汇管理法令》第24号/2023/ND-CP第18条，使用非授权渠道汇率结算属严重违法，一经查实将处以最高5亿越南盾罚款，并暂停外汇账户权限至少6个月。
外资企业利润汇出是否受此次汇率波动影响？+
直接影响审核强度。SBV自2026年起对单笔超50万美元的利润汇出实施‘汇率敏感性审查’，要求企业提供近3个月汇率走势分析及对冲方案说明，否则可能延迟审批。
越南子公司向境外母公司支付服务费，应按哪个汇率折算？+
必须采用越南国家银行（SBV）每月第一个工作日发布的‘平均中间价’作为当月统一折算汇率，不得自行选择买入价或卖出价。该要求依据财政部Circular 128/2020/TT-BTC第7.2条执行。
如何获取越南官方认可的实时汇率数据？+
唯一权威来源是越南国家银行官网（www.sbv.gov.vn）首页‘Tỷ giá ngoại tệ’专栏，或通过SBV授权银行（如Vietcombank、BIDV、ACB）的API接口调用。第三方平台数据不具备合规效力。
相关关键词
Vietnam forex regulationUSD VND exchange rateSBV complianceVietnam tax reportingforeign investment Vietnam
📄 官方原文参考（英文）点击展开
Dollar tiptoes up 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. Vingroup proposes $3.5B bridge and underwater tunnel across Ho Chi Minh City bay 4. 'My dad doesn't deserve to be happy': Alysa Liu 5. Gasoline prices plummet 6. Singapore Airlines, Scoot extend flight cancellations amid escalating Middle East conflict 7. 11 Vietnamese universities among Southeast Asia's best in first regional ranking 8. Bargaining for brilliance: Vietnamese Stanford alumnus sends hundreds of compatriot scholars to US 9. Filipino tourist nearly dies after uterus ruptures during Hanoi trip 10. Vietnam building 27 mega real estate projects worth over $115B: report Dollar tiptoes up against dong By Dat Nguyen  March 11, 2026 | 08:17 pm PT U.S. dollar bills. Photo by Unsplash/Colin Watts The U.S. dollar rose against the Vietnamese dong Thursday morning while swinging around the highest level this year against major peers. Vietcombank sold the dollar 0.01% higher at VND26,314.On the black market the greenback declined 0.18% to VND27,910.Globally the safe-haven U.S. dollar hovered close to its strongest levels this year on Thursday as climbing oil prices threatened to spur inflation and force central banks globally to adopt more hawkish policy stances, Reuters reported.The euro fell 0.1% against the greenback to $1.1549 in early Asian trading, nearing its lowest level since November.Japan's yen briefly declined past the 159-per-dollar mark, easing as much as 0.2% to 159.23 and approaching its weakest level since July 2024.The Australian dollar dropped 0.1% at $0.7148, while the New Zealand dollar slid 0.1% to $0.5907. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000