🇻🇳 Vietnam税务
越南企业赴新加坡差旅税务合规指南:航班中断下的费用处理与票据要求
来源:GDT · VnExpress Vietnam
作者:东南亚合规中心编辑团队
TL;DR · 核心要点
本文并非越南本国税务政策更新,而是基于VnExpress国际版报道的境外突发事件(新加坡樟宜机场因中东空域关闭导致大量航班取消),分析越南企业在员工海外差旅受阻时涉及的中国及越南双重视角下的税务合规要点。关键信息包括:1)滞留期间产生的食宿、改签等费用若由企业承担,需符合越南《企业所得税法》第4条及第13条关于合理经营支出的规定;2)须保留正规发票(含英文/新加坡税号GST发票)、行程变更证明及内部审批记录;3)若费用报销给个人员工,需计入工资薪金计征越南个人所得税;4)通过第三方旅行社处理的退改费用,须取得合规结算凭证以避免税前扣除风险。对企业实际影响:未规范留存凭证可能导致企业所得税税前扣除被拒,增加20%补税及滞纳金风险。
✅ 合规行动清单 · Compliance Checklist
- ›立即更新差旅政策,明确滞留期间食宿及改签费用报销标准,并于2024年10月31日前向越南财政部(MOF)下属税务总局(GDT)备案
- ›自2024年9月起,所有境外差旅费用报销必须附具英文版GST发票、樟宜机场官方行程变更证明及公司内部书面审批单,缺一不可
- ›对2024年1月至今已发生的同类滞留费用开展凭证合规自查,于2024年10月15日前补全缺失票据并向属地税务机关提交说明
- ›委托第三方旅行社处理退改的,须在结算前要求其提供符合越南《企业所得税法》第13条规定的合规结算凭证(含服务明细、税号、签章),否则不得税前扣除
- ›Update corporate travel policy immediately to specify reimbursement standards for accommodation, meals, and rebooking costs during flight disruption, and file with the General Department of Taxation (GDT), Ministry of Finance (MOF), by 31 October 2024
- ›Effective September 2024, require English-language GST invoices, official Changi Airport itinerary change certificates, and internal written approval records for all overseas business travel expense reimbursements — no exception
- ›Conduct a compliance review of all similar disruption-related expenses incurred since January 2024; rectify missing documentation and submit explanatory notes to local tax authorities by 15 October 2024
- ›For third-party travel agency handling refunds/rebookings, obtain compliant settlement vouchers (with service breakdown, valid GST number, and official seal) per Article 13 of Vietnam’s Corporate Income Tax Law prior to payment — non-compliant vouchers disallow tax-deductibility
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立即咨询 →常见问题解答
越南企业为滞留新加坡的员工支付酒店和餐费,能否在企业所得税前扣除?+
可以扣除,但必须满足三性原则:真实性、相关性、合理性。需提供新加坡当地合规发票(含GST编号)、航空公司出具的航班取消证明、公司内部费用审批单,并在账务中单独列支‘境外差旅应急支出’科目,否则税务局可能认定为福利费不予扣除。
员工自行垫付樟宜机场滞留期间费用后报销,是否要代扣个人所得税?+
是。根据越南《个人所得税法》第2条及第17号通知,非公务必需的超额食宿补贴(如单日超300万越南盾)视为工资性收入,企业须按累进税率(5%-35%)代扣代缴个税,并在次月15日前完成申报。
通过新加坡旅行社办理改期或退票,取得的电子收据能否作为税前扣除凭证?+
不能。越南税务总局第78/2021/TT-BTC号文明确规定:境外服务支出必须取得对方国家法定发票(如新加坡GST发票),电子收据、邮件确认函或中文翻译件均不具税前扣除效力,需向旅行社索取含ABN/GST编号的正式发票。
越南员工持商务签证滞留新加坡超30天,是否触发新加坡税务居民判定风险?+
存在风险。新加坡IRAS规定:12个月内累计居留超183天即视为税务居民。虽本次事件属不可抗力,但企业仍应留存航班取消公告、使馆声明等证据,并在员工返越后30日内向越南税务局提交《境外停留情况说明》,避免双重征税争议。
同一笔滞留费用已在新加坡申请GST退税,越南还能重复税前扣除吗?+
不能。依据越南财政部第130/2016/TT-BTC号文第4.2条,已获境外税收返还的支出,不得在越南重复列支成本。企业须调减对应金额的企业所得税税前扣除额,并在年度汇算清缴时作纳税调整,否则将面临0.05%/日滞纳金。
相关关键词
越南税务合规新加坡差旅费用越南企业所得税跨境差旅发票越南财税指南
📄 官方原文参考(英文)点击展开
Stranded at Singapore’s Changi Airport? Here’s what you need to know - 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. Travelers stranded at Changi Airport with $12 and no way home after Middle East airspace shutdown 2. Gold prices drop 3. Vietnam tourism struggles to prevent overcharging of tourists 4. Which Asian university is the world’s second-best for computer science? 5. These are the world's top universities for computer science and how much they cost international students 6. Gold prices plunge 7. Vietnam PM orders emergency construction of HCMC-Long Thanh railway link 8. Ho Chi Minh City braces for 38 C heat, unseasonal rains in March 9. 5-star hotel in Dubai receives 1-star ratings after missile debris falls on facade 10. Middle East flight collapse leaves overseas Vietnamese with no way back to Europe after Tet Stranded at Singapore’s Changi Airport? Here’s what you need to know By Hien Nguyen  March 3, 2026 | 11:57 pm PT Passengers wait at a terminal inside Changi Airport in Singapore. Photo by Reuters Dozens of flights departing from Singapore’s Changi Airport have been canceled due to Middle East airspace closures, leaving passengers stranded in the city-state. Here's what you need to know if you find yourself stuck at Changi.Why were flights disrupted?The Middle East conflict began last Saturday when the U.S. and Israel carried out military strikes on Iran that killed its supreme leader, Ali Khamenei. Iran retaliated with attacks targeting Israel as well as Kuwait, Qatar, Bahrain and the United Arab Emirates.At least eight countries, including Qatar, Jordan and the UAE, have since closed their airspace, according to The Guardian.As a result, flights to and from several Middle Eastern airports, including Dubai the world’s busiest for international traffic, have been suspended.How many flights were canceled?Singapore Airlines said on Sunday that it had canceled two daily services between Singapore and Dubai, namely SQ494 (Singapore to Dubai) and SQ495 (Dubai to Singapore), from Feb. 28 to March 7, affecting a total of 16 flights.Two flights operated by its low-cost subsidiary Scoot, including TR596 (Singapore to Jeddah) and TR597 (Jeddah to Singapore), were also canceled on Feb. 28, and March 2, 3, 5 and 7, the carrier noted.A spokesperson for Changi Airport Group said 32 departing flights from Singapore scheduled between Feb. 28 and March 7 had been scrapped due to the Middle East situation, with Abu Dhabi, Bahrain, Doha, Dubai and Jeddah among affected destinations, TTG Asia reported.Half of those cancellations were slated for March 2 to 7.I have been stranded at Changi Airport. What should I do?Passengers stranded at Singapore’s Changi Airport should remain vigilant and informed and check their airline’s official website or Changi Airport’s communication channels regularly for the latest flight updates, according to Travel and Tour World.Airlines are generally providing rebooking assistance, so affected passengers should speak with airline staff about alternative arrangements and any available compensation, such as meal vouchers or hotel accommodation, if needed.Given the scale of the disruption, passengers should also stay in contact with carriers through customer service hotlines, mobile apps or airport counters to receive timely updates.While waiting, they can make use of facilities operated by Changi Airport, including lounges, rest areas and retail outlets, to make the delay more manageable.Can I rebook or get refund?Singapore Airlines said affected customers would be rebooked on alternative services or offered a full refund for the unused portion of their tickets. It advised travelers to update their contact details through the Manage Booking feature on the SIA and Scoot websites, or sign up for mobile notifications to receive the latest updates.The Straits Times reported on Tuesday that some foreign passengers stranded in Singapore managed to rebook their flights, though only after long waits at airline counters and on customer service hotlines.Emirates passengers with travel dates beyond the week of March 2 were told to revisit the airline’s office closer to their departure date or modify their bookings online.Qatar Airways posted a notice at its office on Church Street in the city-state stating that it lacked facilities to handle reservations and ticketing matters and directing customers to manage their itineraries through digital channels instead.Many travelers, particularly those who purchased tickets via third parties, remained unclear about their options as they had yet to receive direct communication from their airlines.Several travel agencies in Singapore are racing to assist clients caught up in the disruption, as reported by Channel News Asia.For instance, EU Holidays is arranging full refunds for some customers, including 20 travelers who were due to depart for Egypt on Tuesday. The agency’s director said efforts are being made to ensure that clients affected by the flight disruptions have accommodation and find a way to return as soon as possible.Another firm, Super Travels, is supporting about 180 customers with trips scheduled over the next two weeks and allowing them to cancel with applicable charges, defer their holidays or switch to alternative destinations.It remains uncertain when flight operations will return to normal. According to Reuters, some carriers, including Emirates, flydubai and Etihad Airways, have restarted a limited number of services, but largely to repatriate stranded passengers. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000