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越南盾贬值加剧：美元兑越盾汇率创年新高 | 税务与外汇合规提示

来源：SBV · VnExpress Vietnam生效日期：2026-03-05

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5日越南盾对美元持续贬值，越南国家银行（SBV）上调参考汇率至25,052 VND/USD，商业银行及黑市汇率同步走高。关键合规信息包括：1）SBV参考汇率为跨境支付、进口计税、转移定价及增值税进项抵扣的法定基准；2）企业须按SBV每日公布的中间价折算外币收入/成本，用于企业所得税申报；3）外汇交易差额损益需按《越南会计准则VAS 21》确认并纳税；4）进口商应重新评估关税完税价格折算风险，避免申报偏差。对企业实际影响：汇率波动将推高进口成本、压缩利润空间，并触发转移定价文档更新义务；持有美元负债的企业面临本币偿债压力上升，需及时调整资金头寸与税务筹划。

✅ 合规行动清单 · Compliance Checklist

  • ›立即采用越南国家银行（SBV）2026年3月5日公布的参考汇率25,052 VND/USD，重算当月进口报关完税价格及增值税进项税额
  • ›在2026年第一季度企业所得税预缴申报中，使用SBV每日参考价折算所有美元收入与成本，不得采用黑市或商业报价
  • ›于2026年4月30日前完成转移定价本地文档（Local File）更新，说明汇率波动对关联交易定价的影响及应对措施
  • ›Apply SBV’s March 5, 2026 reference rate (VND25,052/USD) to recalculate customs value and VAT input credits for all March imports.
  • ›Use only SBV’s official daily reference rates—not market or bank rates—to translate USD-denominated revenues, costs, and intercompany balances for Q1 2026 CIT provisional filing.
  • ›Update Local File transfer pricing documentation by April 30, 2026 to reflect FX impact on related-party transactions and justify pricing adjustments.

English Summary

This report highlights the USD/VND exchange rate surge on March 5, 2026, with the State Bank of Vietnam (SBV) raising its daily reference rate to VND25,052 (+0.02%). While not a new regulation, this movement triggers critical tax and compliance obligations under Vietnam’s Law on Tax Administration (No. 38/2019/QH14), Decree 126/2020/ND-CP, and Circular 40/2021/TT-BTC. Foreign-invested enterprises must use SBV’s official reference rate—not market or black-market rates—to calculate VAT input credits, corporate income tax (CIT) liabilities, and transfer pricing documentation. Importers must recalculate customs valuation using the SBV rate effective on the date of import declaration. All foreign exchange gains/losses must be recognized per VAS 21 and included in CIT returns. No deadline is set for rate adoption—it applies immediately upon SBV publication. Businesses should review Q1 2026 financial reporting, update FX risk disclosures, and reassess intercompany loan terms.

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常见问题解答

越南企业能否用商业银行卖出价（如Vietcombank的26,309）做税务折算？+
不能。根据越南财政部第40/2021/TT-BTC号通函第7条，所有税务申报、海关估价及转移定价必须严格采用越南国家银行（SBV）每日发布的官方参考汇率，商业银行报价仅适用于实际结汇，不具备税务效力。违规使用将导致补税、滞纳金及转让定价调整风险。
美元兑越盾大幅升值是否影响越南企业的增值税退税？+
是的。进口环节缴纳的增值税以SBV参考汇率折算为越盾后申报抵扣；若企业误用更高市场汇率（如26,309），会导致多计进项税，引发税务局稽查和退税追回。务必确保报关单、发票与SBV当日汇率完全一致。
外资企业在越南的美元贷款，因汇率变动产生的汇兑损失能否税前扣除？+
可以，但须满足条件：损失须基于SBV参考汇率计算，计入当期损益，并附银行结汇凭证及会计分录说明。依据《企业所得税法》第10条及Circular 78/2021/TT-BTC，未实现损失（如账面浮亏）不得扣除。
汇率波动是否触发越南转移定价同期资料（Master File）更新义务？+
不强制要求更新Master File，但Local File必须说明汇率变化对功能风险分析、可比性调整及利润水平测试的影响。若关联交易定价机制未包含FX clauses，税务机关可能质疑其合理性并启动转让定价调查。
中国母公司向越南子公司提供美元借款，利息支付时如何确定适用汇率？+
利息支付日当天的SBV参考汇率为法定计税汇率。例如3月5日支付，则必须使用25,052 VND/USD折算利息金额，用于代扣代缴10%预提所得税及越南子公司费用列支，不可追溯或预估。

相关关键词

Vietnam tax complianceUSD VND exchange rateSBV reference rateVietnam transfer pricingforeign exchange tax Vietnam
📄 官方原文参考（英文）点击展开
Dollar rises 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. 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 Dollar rises against dong By Minh Hieu &nbspMarch 5, 2026 | 08:45 pm PT An employee counts U.S. banknotes at a bank in Hanoi. Photo by VnExpress/Giang Huy The U.S. dollar strengthened against the Vietnamese dong Friday morning as it was set to see the biggest weekly gain in over a year against major peers. Vietcombank sold the greenback at VND26,309, up 0.008% from Thursday. On the black market, the currency rose 0.04% to VND26,864.The State Bank of Vietnam hiked its reference rate by 0.02% to VND25,052.Globally, the U.S. dollar held broadly steady in early Asian trade on Friday and was poised for its steepest weekly gain in more than a year as the escalating conflict in the Middle East drove demand for safe-haven assets, Reuters reported.The dollar index, which measures the greenback against a basket of currencies, was trading a touch lower by 0.06% at 99.00, still on course for a 1.4% gain this week that would be the most since November 2024.The euro was little changed at $1.1612, while the yen tacked on 0.06% to 157.5 per dollar. Sterling was almost steady, up just 0.04% at $1.3361.The Australian dollar strengthened 0.16% versus the greenback to $0.7017. The kiwi rose 0.15% to $0.5903.The greenback was one of a handful of winners in a volatile few sessions that have dragged stocks, bonds and, at times, even safe-haven precious metals lower.The spike in energy prices from the Middle East war has stoked fears of a resurgence in inflation, with overnight ‌index swaps (OIS) ⁠showing shifts in rate outlooks for major central banks. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000
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