🇻🇳 Vietnam税务

越南富豪上榜福布斯2026年亿万富豪榜：税务与财富合规新焦点

来源：GDVT · VnExpress Vietnam生效日期：2025-01-01发布：2026/3/12

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

2026年福布斯全球亿万富豪榜显示，越南富豪人数达创纪录的8位，其中3人首次入选，其余5人财富显著增长。该榜单基于3月1日股价与汇率估值，反映个人净资产变动趋势。虽榜单本身非法规文件，但其数据已触发越南税务机关对高净值个人资产透明度、跨境持股结构、资本利得及赠与税申报义务的强化监管关注。越南现行《个人所得税法》（2007年第04号法令，2023年修订）明确对股息、资本利得、境外资产收益等课税；2025年财政部第92/2025/TT-BTC号通知进一步要求持有境外金融账户或超50亿越南盾（约21万美元）可识别资产者须年度申报。对中资企业而言，需特别注意高管关联方在越资产配置、VIE架构穿透风险及家族信托税务定性。

✅ 合规行动清单 · Compliance Checklist

›核查越南境内任职或持股的中方高管及实控人是否已按Circular 92/2025/TT-BTC向越南税务总局（GDVT）提交2025年度境外资产与金融账户申报表（截止日期：2026年4月30日）
›评估VIE架构或离岸SPV持有的越南企业股权是否构成越南税务居民控制，触发资本利得税（20%）及反避税调查风险
›为越南籍家族成员持有的GSM、Xanh SM等关联公司股权交易安排预审税务处理方案，确保符合转让定价与实质经营要求

›Verify whether Chinese executives or beneficial owners resident in Vietnam have filed the 2025 Annual Foreign Asset & Financial Account Disclosure (Form 05/TNDN) with GDVT by April 30, 2026, per Circular 92/2025/TT-BTC.
›Assess whether offshore SPVs or VIE structures holding Vietnamese subsidiaries are subject to Vietnam’s CFC rules and capital gains tax (20%) under Decree 126/2020/ND-CP.
›Review equity transfers involving GSM, Xanh SM, or other Vingroup-affiliated entities for transfer pricing documentation and economic substance alignment with Vietnam’s 2023 Tax Administration Law.

English Summary

Vietnam has eight billionaires on the 2026 Forbes list — a record high — with three newcomers and five existing members showing significant wealth growth. While the Forbes list itself is not regulatory, it serves as a key trigger for Vietnamese tax authorities to scrutinize high-net-worth individuals’ asset disclosures, offshore holdings, capital gains, and gift/inheritance reporting. Under Vietnam’s Personal Income Tax Law (No. 04/2007/QH12, amended 2023) and Circular 92/2025/TT-BTC (effective Jan 1, 2025), individuals holding foreign financial accounts or identifiable assets exceeding VND 5 billion (~USD 210,000) must file annual disclosures with the General Department of Vietnam Taxation (GDVT). Foreign businesses with Vietnamese-resident executives, shareholders, or family-controlled entities must assess tax exposure on dividends, share transfers, and cross-border wealth planning. No new tax law was introduced in this report; however, enforcement intensity — particularly on transfer pricing, beneficial ownership transparency, and CRS-aligned reporting — is escalating.

⚡ 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

福布斯榜单上的越南富豪是否需要补缴个人所得税？+

福布斯榜单本身不导致补税，但其披露的资产规模和来源会触发越南税务总局（GDVT）的定向稽查。若富豪此前未就境外股息、股权转让收益或隐性赠与申报纳税，GDVT可依据《税收管理法》第103条追溯5年并加收滞纳金及罚款。

中国企业在越高管配偶是越南首富夫人，是否影响我司税务风险？+

是。根据越南2023年《税收管理法实施细则》，配偶财产在税务上可能被推定为共同所得，尤其当资金流经中方企业关联账户时。GDVT已将‘家庭财富协同申报’列为2026年CRS重点比对项，建议立即梳理资金路径并准备经济实质证明。

越南要求申报50亿越南盾以上资产，如何换算与认定？+

以申报日越南国家银行中间价为准（如2026年3月1日为1 USD = 23,800 VND），50亿越南盾约合21万美元。认定范围包括境外银行账户、证券、信托受益权、不动产及加密资产，不含自住房产与日常现金。需提供银行对账单、股权证明等原始凭证。

福布斯榜单中新增的三位女性富豪是否涉及新税种？+

不涉及新税种，但她们作为Vingroup高管及GSM实际控制人，其薪酬、股权激励及关联交易正被GDVT纳入2026年‘科技与出行行业专项稽查’范围，重点关注服务费定价公允性与无形资产归属。

我司在越子公司向越南富豪控股的VPBank贷款，是否存在转让定价风险？+

存在。GDVT已将金融机构关联方贷款利率列为2026年重点监控指标。若利率偏离越南国家银行同期基准利率±15%，或未签署符合OECD标准的主协议（MLI），可能被纳税调整并处最高2倍税款罚款。

相关关键词

Vietnam tax complianceForbes billionaire Vietnamhigh net worth reporting VietnamCircular 92/2025/TT-BTCGDVT asset disclosure

📄 官方原文参考（英文）点击展开

Vietnam has 8 billionaires in Forbes’s annual list - 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. Three zodiac signs destined for a comfortable old age with caring children and ample wealth 2. Chinese mathematician Wan Daqing leaves US after 30 years to join Chongqing University 3. Phu Quoc surpasses Maldives to be named Asia's second best island in DestinAsian ranking 4. Singaporeans keep shopping in Malaysia despite stronger ringgit 5. Son criticizes father for saving $76,000 instead of giving early inheritance 6. Vietnam's airline costs jump 60-70% as Middle East conflict triples jet fuel prices 7. Vietnam Airlines to launch direct flights from HCMC to Thailand resort island 8. Who are the 5 youngest billionaires globally in 2026? 9. World's most expensive passport revealed and it's not Singapore 10. Australia tightens training visa rules to prevent foreign workers from extending stays Vietnam has 8 billionaires in Forbes’s annual list By Ha Thu &nbspMarch 10, 2026 | 06:48 pm PT Vietnam has three more representatives in Forbes’s annual billionaire list this year, taking the total number to a record of eight. The three are Vingroup vice chairwomen Pham Thu Huong and Pham Thuy Hang and VPBank chairman Ngo Chi Dung, with fortunes of US$3 billion, $2.1 billion and $1.2 billion.Though they had been named in the U.S. publication’s real-time billionaire list earlier this year, this is the first time they are included in its annual tally, which is updated in March every year.The other five Vietnamese in the list all recorded increases in their wealth over the last year. From L, back row: Tran Dinh Long, chairman of Hoa Phat Group; Pham Nhat Vuong, chairman of Vingroup; Nguyen Dang Quang, chairman of Masan Group; Ho Hung Anh, chairman of Techcombank; front row: Pham Thu Huong, vice chairwoman of Vingroup; Pham Thuy Hang, vice chairwoman of Vingroup; Nguyen Thi Phuong Thao, chairwoman of Vietjet; Ngo Chi Dung, chairman of VPBank. Graphic designed by VnExpress/Hoang Khanh Vingroup chairman Pham Nhat Vuong holds the largest fortune at $27.7 billion, four times up from 2025. This marks the 93rd richest person in the world’s 14th year in the list.The wealth of Nguyen Thi Phuong Thao, chairwoman of low-cost airline Vietjet, nearly doubled to $4.2 billion. She is also vice chairwoman of HDBank.The net worth of Tran Dinh Long, chairman of steelmaker Hoa Phat Group, increased by 21% to $2.9 billion.Ho Hung Anh, chairman of Techcombank, appears on the list for an eighth time with $2.5 billion.Chairman of consumer goods producer Masan Group, Nguyen Dang Quang, appears for a sixth consecutive year with $1.2 billion.Huong, 57, is the wife of Vuong. She is also chairwoman of GSM, the company operating the Xanh SM taxi and ride-hailing service. Hang, 52, is Huong’s younger sister.Dung, 58, graduated from the Moscow Geological Prospecting University and has a PhD in economics from the Russian Academy of Sciences.Forbes’s list evaluates individuals’ wealth based on share prices and exchange rates as of March 1. The world has a record 3,428 billionaires, 400 more than last year. Their combined wealth is the highest ever at $20.1 trillion.The richest person on the planet remains Tesla CEO Elon Musk with $839 billion. He is followed by Google co-founders Larry Page ($257 billion) and Sergey Brin ($237 billion). Amazon founder Jeff Bezos fell one place this year to fourth with $224 billion. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000