TL;DR · 核心要点
本文汇总越南财政部税务总局（GDT）发布的关于OECD/G20税基侵蚀与利润转移（BEPS）行动计划及全球最低税（GMT）的官方政策动态。核心内容包括：越南已启动BEPS 15项行动的国内转化研究，重点推进第5（有害税收实践）、第6（防止不当享受税收协定优惠）、第7（防止人为规避常设机构）及第13项（国别报告）落地；2023年9月明确探讨全球最低税（15%）在越适用路径；电子发票数据库系统已于2023年5月启用，强化转让定价监管能力。企业需关注：2024年起可能强制提交国别报告（CBCR）；跨境关联交易须符合独立交易原则并留存同期资料；所有外资企业应评估是否落入支柱二（GMT）覆盖范围，并提前准备本地补足税测算。
✅ 合规行动清单 · Compliance Checklist
- ›立即核查集团全球合并收入是否达7.5亿欧元门槛，若达标则启动越南子公司支柱二本地补足税测算（无明确截止日，建议2024年Q1前完成）
- ›确保2023年度关联交易同期资料于2024年6月30日前向越南税务机关提交（依据Decree 132/2020/ND-CP）
- ›自2023年5月起全面启用GDT电子发票数据库系统，所有B2B开票必须通过该平台生成并同步至税务局
- ›Assess whether your multinational group meets the €750M revenue threshold for Pillar Two — initiate local top-up tax analysis for Vietnamese entities by Q1 2024
- ›Submit 2023 transfer pricing documentation (including master file, local file, and CbCR notification) to GDT by 30 June 2024 per Decree 132/2020/ND-CP
- ›Issue all B2B invoices exclusively via GDT’s Electronic Invoice Database System (launched May 2023); non-compliant invoices are invalid for VAT deduction
English Summary
Vietnam’s General Department of Taxation (GDT) is advancing implementation of the OECD/G20 BEPS 2.0 framework, with emphasis on Actions 5, 6, 7, and 13. As of September 2023, Vietnam is evaluating efficient models for applying the 15% global minimum tax (Pillar Two). Electronic invoice database analytics launched in May 2023 strengthens real-time transfer pricing oversight. Multinationals with Vietnamese subsidiaries must prepare for mandatory Country-by-Country Reporting (CbCR) likely effective from 2024; maintain contemporaneous transfer pricing documentation per Decree 132/2020/ND-CP; and assess Pillar Two exposure if consolidated revenue exceeds €750 million. Non-compliance may trigger penalties up to 20% of underpaid tax plus interest. Foreign enterprises should engage local tax advisors by Q1 2024 to align policies with upcoming Circulars expected from GDT.
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立即咨询 →常见问题解答
越南是否已立法实施全球最低税（15%）？+
截至2023年12月，越南尚未颁布支柱二（Global Minimum Tax）国内法，但财政部已在2023年9月公开研讨高效实施路径。预计2024年内出台配套法规，首期执行可能面向跨国企业集团在越子公司，适用时间或追溯至2024纳税年度。企业应立即开展影响评估。
越南对BEPS第13项（国别报告）有何具体要求？+
越南要求最终母公司合并收入超7.5亿欧元的跨国集团，由越南本地实体在财年结束后12个月内向GDT提交国别报告通知（CbCR Notification），并在集团指定报送辖区完成正式CbCR后同步提供副本。未按时申报将面临最高2,000万越南盾罚款。
越南电子发票系统是否强制所有企业使用？+
是。自2023年5月29日起，越南全面推行电子发票数据库管理系统（Hóa đơn điện tử – Cơ sở dữ liệu hóa đơn）。所有B2B交易必须通过该系统开具、验证并实时上传至GDT，纸质或非系统电子发票不得用于增值税抵扣。
BEPS第7项（防止规避常设机构）在越南如何落地？+
越南正修订《企业所得税法》实施细则，拟将‘显著数字存在’（SDP）纳入常设机构判定标准，并扩大代理型PE认定范围。外资企业若通过越南本地代理人签订合同、存储库存或提供客户服务，可能被认定为PE并承担全额企业所得税（20%）。建议2024年前完成业务模式合规审查。
越南与哪些国家签署了避免双重征税协定（DTA）？+
截至2023年，越南已与87个国家/地区签署DTA，包括中国、韩国、日本、德国、法国、新加坡及英国等。所有协定均按BEPS第6项更新了‘主要目的测试’（PPT）条款，企业须证明享受协定优惠具有合理商业实质，否则税务机关有权拒绝减免。
相关关键词
Vietnam BEPSglobal minimum tax VietnamCbCR Vietnamtransfer pricing VietnamGDT Vietnam
📄 官方原文参考（英文）点击展开
General Department Of Taxation - Ministry Of Finance - Danh sách tin Trang chủ Internet Home About Us News Documents Tax Treaty Organization Structure | Address of Tax OfficesTax Policy | OthersAgreements for Avoidance of Double Taxation | Double Taxation TreatyTax Policy | Others Web Content Viewer BEPS Action Plan Explanatory Statement of OECD/G20 Base Erosion and Profit Shifting Project (21/02/2017) Brief introduction of BEPS Project and Overview of the package of 15 BEPS Action Plan Executive Summaries of OECD/G20 Base Erosion and Profit Shifting Project (21/02/2017) Preliminary explantory of each BEPS issues and BEPS's impact in 15 Actions; the solutions of BEPS project are given. Action 1: 2015 Final Report of OECD/G20 Base Erosion and Profit Shifting Project (21/02/2017) Addressing the Tax Challenges of the Digital Economy Action 2: 2015 Final Report of OECD/G20 Base Erosion and Profit Shifting Project (21/02/2017) Neutralising the Effects of Hybrid Mismatch Arrangements Action 3: 2015 Final Report of OECD/G20 Base Erosion and Profit Shifting Project (21/02/2017) Designing Effective Controlled Foreign Company Rules Action 4: 2015 Final Report of OECD/G20 Base Erosion and Profit Shifting Project (21/02/2017) Limiting Base Erosion Involving Interest Deductions and Other Financial Payments Action 5: 2015 Final Report of OECD/G20 Base Erosion and Profit Shifting Project (21/02/2017) Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance Action 6: 2015 Final Report of OECD/G20 Base Erosion and Profit Shifting Project (21/02/2017) Preventing the Granting of Treaty Benefits in Inappropriate Circumstances Action 7: 2015 Final Report of OECD/G20 Base Erosion and Profit Shifting Project (21/02/2017) Preventing the Artificial Avoidance of Permanent Establishment Status Action 8-10: 2015 Final Report of OECD/G20 Base Erosion and Profit Shifting Project (21/02/2017) Aligning Transfer Pricing Outcomes with Value Creation Page | 1 | 2 | > | >> | Top Z7_049IL8VSOJ9OE0IUE751KH1A40 News Application of global minimum tax: which solutions are efficient for Vietnam? (22/09/2023) A comprehensive reform of administrative procedures toward being modern (29/05/2023) The system of electronic invoice database analysis and management: a new step forward in modernizing and reforming of the tax administration (29/05/2023) Policies take effect from February (01/02/2023) The 2022 state budget-finance picture: many bright points recognized (17/01/2023) More Web Content Viewer Home Sitemap Hot line Unicode Font Contact Website of the General Department of Taxation Line Organisation: Ministry of Finance - License for establishment of website on Internet: No.207/GP-BC, dated May, 14th 2004, issued by the Press Department of Ministry of Culture and Information Address: 123 Lo Duc St., Hanoi, Vietnam Telephone: (024) 39712555 | Fax: (024) 39712286