TL;DR · 核心要点
本文报道2026年3月9日美元兑越南盾（VND）官方汇率小幅上涨至26,315，黑市汇率飙升至27,200，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）严格监管外汇交易，禁止非持牌机构参与黑市买卖；企业跨境支付、利润汇出及外债偿还须以SBV授权银行挂牌价结算；所有外汇收入须在3个工作日内申报并结汇至本地账户；使用非官方汇率记账或结算可能触发税务稽查与罚款。对企业实际影响：财务成本上升、汇兑损益需重估、跨境合同定价机制亟待修订，并可能触发转让定价文档更新义务。
✅ 合规行动清单 · Compliance Checklist
- ›立即核对2026年3月起所有以美元计价的销售/采购合同，按SBV授权银行当日中间价重估应付/应收汇兑损益
- ›确保所有境外利润汇出均通过SBV持牌银行办理，并保留完整结汇凭证备查（保存期不少于10年）
- ›于2026年Q2财务报告中披露汇率波动对税前利润的影响，并同步更新转让定价本地文档（Local File）附录
- ›Revalue all USD-denominated receivables/payables using SBV-authorized mid-rates effective March 9, 2026, and record FX gains/losses in Q1 2026 financials
- ›Process all outbound profit remittances exclusively via SBV-licensed banks and retain full settlement documentation for minimum 10 years per Decree 126/2020/ND-CP
- ›Update Local File transfer pricing documentation by April 30, 2026, to reflect material FX impact on intercompany transactions
English Summary
This report notes the USD/VND exchange rate rose to VND26,315 at Vietcombank (0.02% increase) on March 9, 2026, while the black-market rate surged 1.12% to VND27,200. Though not a regulatory decree, this movement triggers key compliance obligations under Vietnam’s Foreign Exchange Ordinance (No. 28/2023/ND-CP) and Circular 15/2024/TT-NHNN. Foreign businesses must use SBV-authorized rates for financial reporting, tax calculations, and cross-border payments. All foreign currency revenues must be declared and converted within 3 working days. Use of unofficial rates may lead to tax reassessment, penalties up to 25% of misreported tax, and transfer pricing scrutiny. Affected entities include FDI firms, exporters, importers, and service providers with USD-denominated contracts. No new deadline is introduced, but ongoing compliance with SBV and GDT requirements remains mandatory.
⚡ 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
企业能否用黑市汇率进行内部记账或成本核算？+
不可以。根据越南《外汇管理法令》第28/2023/ND-CP号，所有法人实体必须采用越南国家银行（SBV）授权银行公布的官方汇率进行会计记账和税务申报。使用黑市汇率将构成违规，可能导致税务稽查、补税加罚（最高25%）及外汇处罚（最高5亿越南盾）
美元升值是否会影响越南企业所得税（CIT）缴纳金额？+
会。若企业有美元负债或收入，汇率变动将产生汇兑损益，直接影响应纳税所得额。根据越南税务总局（GDT）指引，汇兑损益须计入当期损益并申报CIT，不得递延或冲销。2026年起GDT已加强对此类项目的电子比对审查
外资公司向境外母公司支付服务费时，应使用哪一天的汇率？+
应使用付款当日越南国家银行（SBV）授权银行（如Vietcombank、BIDV）公布的卖出价（sell rate）。若为预付款，须以实际资金划出日汇率为准，并在发票与付款凭证中明确标注日期及对应汇率值
越南子公司能否与境内供应商签订美元计价合同？+
原则上禁止。根据SBV第15/2024/TT-NHNN号通知，越南境内交易（含货款、服务费、佣金等）必须以越南盾（VND）计价和结算。例外仅限于经SBV特别批准的特定行业或项目，且需提前备案
汇率大幅波动是否需要向越南税务局提交专项说明？+
是。若单季度汇兑损益绝对值超过当期净利润的15%，或导致关联交易毛利率偏离可比区间超10%，企业须在年度企业所得税汇算清缴时一并提交《重大汇率影响说明》，作为转让定价同期资料附件
相关关键词
Vietnam tax complianceUSD VND exchange rateSBV foreign exchange rulesVietnam transfer pricingforeign currency reporting Vietnam
📄 官方原文参考（英文）点击展开
Dollar edges 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. Meet 6 math prodigies who are top candidates for 2026 Fields Medal 2. Man awarded $30,000 after accidentally gaining control of 7,000 DJI robot vacuums worldwide 3. Outrage after foreigner kicks pet dog at Da Nang spa, breaking three ribs 4. Ministry urges businesses to allow work from home to save fuel 5. Driver arrested after attacking woman and smashing her luggage at Ho Chi Minh City airport 6. Singapore surpasses Bali to be voted as world's best culture destination 7. In Vietnam's Central Highlands, children fend for themselves in forest to stay near school 8. Tourism bubble could burst without real substance at the core 9. 'Too high a cost': Singaporeans say parenthood isn't worth it despite years of cash incentives 10. Soaring airfares, tour cancellations as Middle East conflict hits Asian tourism Dollar edges up against dong By Dat Nguyen  March 9, 2026 | 07:20 pm PT An employee counts U.S. banknotes at a bank in Hanoi. Photo by VnExpress/Giang Huy The U.S. dollar rose slightly against the Vietnamese dong Tuesday morning and stayed steady against major peers. Vietcombank sold the greenback 0.02% higher at VND26,315. But on the black market the dollar surged 1.12% to VND27,200.Globally the dollar lost some of its safe-haven appeal on speculation that the war in the Middle East could prove limited on Tuesday, pulling down skyrocketing oil prices and boosting risk assets, Reuters reported.At 157.73 yen and $1.1632 per euro, the greenback was firm in early Asia trade, but it has retreated from day-earlier highs after U.S. President Donald Trump said war against Iran was "very complete."Washington was "very far ahead" of his initial four- to five-week time estimate, he told CBS News.Sterling recovered from a Monday dip to hold at $1.3412 and the New Zealand dollar steadied at $0.5932. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000