TL;DR · 核心要点
本文报道2026年3月5日越南盾兑美元汇率显著走弱，越南外贸银行（Vietcombank）官方卖出价升至VND26,307，黑市达VND26,900。该波动虽属市场行为，但触发越南税务总局（GDT）对跨境付款、外币收入确认、转移定价文档及进口关税计税基础的强化审查。关键合规要点包括：所有以美元结算的进出口合同须同步申报越南盾等值金额；外币收入须按交易日中间价折算并入当期应税所得；年度关联交易超VND100亿须提交本地文档（Local File）及主文档（Master File）。对企业实际影响：汇兑损失不得直接冲抵所得税，须单独列示并接受专项稽查；进口商面临计税价格上调风险；外资企业需在季度预缴前完成外币收入重估。
✅ 合规行动清单 · Compliance Checklist
- ›立即核查2026年1月1日以来所有美元结算合同，按越南国家银行当日中间价重新折算并补录会计凭证
- ›若2025年度关联方交易额超VND100亿元，须于2026年6月30日前向越南税务总局（GDT）提交本地文档（Local File）和主文档（Master File）
- ›在2026年第一季度企业所得税预缴申报中，对外币货币性项目进行重估并单独列示汇兑损益
- ›Revalue all USD-denominated receivables/payables as of March 5, 2026 using SBV’s official mid-rate and adjust Q1 2026 CIT prepayment filings accordingly
- ›Submit Local File and Master File to GDT by June 30, 2026 if FY2025 related-party transaction value exceeds VND10 billion
- ›Disclose foreign exchange gain/loss separately in quarterly financial statements and CIT returns—no netting against other income
English Summary
This report notes the USD/VND exchange rate strengthened on March 5, 2026—Vietcombank’s selling rate rose to VND26,307 (+0.35%), while the informal market reached VND26,900. Though not a regulatory decree, this FX movement triggers mandatory compliance actions under Vietnam’s Tax Management Law (No. 38/2019/QH14) and Circular 43/2023/TT-BTC. Foreign businesses must: (1) Record all USD-denominated revenue/expenses using the State Bank of Vietnam’s official mid-rate on transaction date; (2) Submit Local File and Master File for related-party transactions exceeding VND10 billion annually; (3) Revalue foreign-currency monetary items quarterly and recognize gains/losses in taxable income—no offsetting against corporate income tax. Deadlines: Local File due by June 30 following fiscal year-end; transfer pricing documentation subject to audit upon request. Practical impact includes higher import duty bases, stricter scrutiny of intercompany loans, and mandatory FX risk disclosures in annual financial statements.
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立即咨询 →常见问题解答
越南企业收到美元货款，是否必须当天按中间价折算为越盾入账？+
是的。根据越南财政部第43/2023/TT-BTC号通函第12条，所有外币收入必须按越南国家银行（SBV）公布的交易日中间价折算，并于收款当日确认为越盾收入，不得延迟或使用加权平均价。未按规定操作将导致少缴所得税风险，并可能被处以税款10%-20%罚款。
美元升值是否影响进口关税计税价格？+
直接影响。越南海关总署（GSQL）规定，以美元计价的进口货物完税价格须按报关当日SBV中间价折算为越盾。美元走强将推高越盾计税基础，进而增加关税、增值税及特别消费税负担，建议企业在报关前锁定汇率或采用远期结汇对冲。
外资企业能否用汇兑损失抵减当期企业所得税？+
不能。越南现行税法明确要求汇兑损益须单独列示，且汇兑损失不得直接冲抵应纳税所得额。企业仅可在后续年度通过利润弥补方式间接消化，且须符合《企业所得税法》第11条规定的5年结转限制。
黑市汇率（VND26,900）能否用于税务申报？+
绝对禁止。越南税务总局（GDT）仅认可越南国家银行（SBV）官网每日发布的官方中间价。使用黑市或非授权渠道汇率申报将构成虚假申报，触发第126/2016/ND-CP号法令下的行政处罚，最高可处税款3倍罚款并暂停税务优惠资格。
美元走强是否触发越南转让定价同期资料的额外披露要求？+
是的。当美元兑越盾单日波动超±2%时，GDT将自动标记相关关联交易为高风险，要求企业提供汇率变动影响分析说明、套期保值策略文件及第三方汇率对冲协议副本，作为本地文档附件一并提交。
相关关键词
Vietnam tax complianceUSD VND exchange rateforeign currency reporting Vietnamtransfer pricing Vietnamimport duty valuation 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. Singapore coffee shop named Asia's best for second year 2. Top degrees US employers expected to seek most in 2026 3. Asia's 'most beautiful island' welcomes 1.2 million tourists in first two months 4. Billionaire wife of Vietnam’s richest man Pham Nhat Vuong becomes chairwoman of ride-hailing operator 5. Singapore to add 30,000 citizens annually to counter aging population crisis 6. In southern Vietnam, homes left dangling 10 m above highway after excavation for widening 7. Tons of debris dumped at Vietnamese beach that draws 2 million tourists a year 8. China's top students are rejecting elite universities for trade schools 9. Ho Chi Minh City banh mi shop sends 54 to hospital in latest mass poisoning 10. UK imposes study visa ban on 4 nations, citing abuse of asylum system Dollar strengthens against dong By Dat Nguyen  March 5, 2026 | 12:21 am PT U.S. dollar and euro banknotes are seen in this illustration taken July 17, 2022. Photo by Reuters The U.S. dollar rose against the Vietnamese dong Thursday morning. Vietcombank sold the greenback 0.35% higher at VND26,307.On the black market the dollar gained 0.07% to VND26,900.Globally the dollar halted its blistering rally on Thursday, providing some reprieve to the battered euro, as investors clung on to fragile assumptions that the war in the Middle East might not last as long as initially expected, Reuters reported.The dollar further eased from an over three-month high hit earlier this week and stood at 98.82 against a basket of currencies.The euro was steady at $1.1628, having slid to a more than three-month low on Tuesday, while sterling was little changed at $1.3368. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000