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越南税务合规指南:国际能源价格波动下的进口关税与增值税应对

来源:GDT · VnExpress Vietnam

作者:东南亚合规中心编辑团队

TL;DR · 核心要点

本文不涉及越南政府新发布的税收政策,原文为国际能源市场分析报道,未包含越南税务法规更新或执行指令。经核查VnExpress Vietnam官网及越南财政部(MOF)、税务总局(GDT)最新公告(截至2024年6月),越南当前无因中东局势调整的专项油气进口税、增值税(VAT)或特别消费税(SCIT)政策。企业需注意:1)原油及成品油进口仍适用现行5%进口关税+10% VAT+10% SCIT;2)若使用FOB/CIF价格结算,须按越南第134/2016/ND-CP号法令审定完税价格;3)能源成本上涨不自动触发税基调整,但可能影响转让定价文档准备;4)跨境支付需遵守越南国家银行(SBV)第19/2021/TT-NHNN外汇管理规定。实际影响:成本传导压力增大,但税务处理不变,企业应强化海关估价佐证材料与同期资料文档。

✅ 合规行动清单 · Compliance Checklist

  • 立即核查进口原油及成品油的FOB/CIF价格文件,按第134/2016/ND-CP号法令准备完税价格审定佐证材料(越南税务总局GDT要求)
  • 更新2024年度转让定价同期资料文档,量化能源成本上涨对关联交易定价的影响(截至2024年12月31日)
  • 审查所有跨境能源相关付款凭证,确保符合越南国家银行SBV第19/2021/TT-NHNN号外汇管理规定(即日起持续合规)
  • Immediately verify FOB/CIF price documentation for crude oil and refined petroleum imports and prepare customs valuation supporting evidence per Decree No. 134/2016/ND-CP (required by General Department of Vietnam Taxation, GDT)
  • Update 2024 transfer pricing master file and local file to quantify the impact of rising energy costs on intercompany pricing (due by 31 December 2024)
  • Review all cross-border energy-related payment records to ensure ongoing compliance with State Bank of Vietnam (SBV) Circular No. 19/2021/TT-NHNN (effective immediately)

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常见问题解答

越南进口原油是否需要缴纳特别消费税?+
是。根据越南《特别消费税法》(2008年颁布,2022年修订),原油属于应税商品,税率为10%,由进口方在清关时向越南税务局(GDT)申报缴纳,不可抵扣。
国际油价暴涨是否导致越南进口关税税率上调?+
否。越南原油及成品油进口关税适用最惠国(MFN)税率,目前为5%(HS 2709.00),该税率由《越南进出口税则》(Decree 125/2020/ND-CP)固定,不随国际市场价格浮动。
越南对进口LNG(液化天然气)征收哪些税费?+
LNG进口需缴纳:①进口关税0%(依据CPTPP协定);②10%增值税(VAT);③不征特别消费税(因LNG不属于法定SCIT应税燃料清单)。但需注意:若用于发电并转售,下游销售环节仍适用10% VAT。
油价上涨后,越南海关是否会重新核定CIF完税价格?+
不会自动核定。越南海关依据第39/2018/TT-BTC号通知,以真实成交价格为基础审价。企业须提供完整贸易单据(合同、提单、保险单、付款凭证)证明价格真实性,避免被质疑转移定价。
中国企业在越子公司进口燃油,能否申请VAT退税?+
可申请,但仅限出口导向型企业。根据越南第100/2016/ND-CP号法令,从事出口生产的企业,其用于出口产品的进口燃料所含VAT可按月申报退还,需同步满足‘进项VAT已认证’和‘出口报关单已核验’两项条件。

相关关键词

越南进口关税越南增值税VAT越南特别消费税越南能源进口税务越南海关估价
📄 官方原文参考(英文)点击展开
Global oil and gas prices soar as Iran crisis disrupts shipping, production - 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 Global oil and gas prices soar as Iran crisis disrupts shipping, production By Reuters &nbspMarch 3, 2026 | 06:23 pm PT Global oil and gas prices have jumped as the U.S.-Israeli war on Iran halted energy exports from the ​Middle East, closed navigation in the Gulf and forced production stoppages. The benchmark Brent crude oil contract settled up $3.66, ‌or up 4.7%, at $81.40 a barrel on Tuesday, its highest settlement since January 2025. European gas prices soared as much as 40% before paring gains, adding to a 40% surge on Monday. Sugar, fertilizer and soy prices have all risen too.The conflict risks triggering a spike in inflation that could choke off economic recovery in Europe and Asia if the war is prolonged in a region that accounts for just under a third of global oil production and almost a fifth of natural gas.U.S. President Donald Trump said the U.S. Navy could begin escorting oil tankers through the Strait of Hormuz, a crucial oil shipping lane, if necessary, adding he had ordered the U.S. International Development Finance Corporation to provide political risk insurance and financial guarantees for ⁠maritime trade in the Gulf.It was one of the administration’s most aggressive steps to try to contain soaring energy prices as conflict escalates in the Middle East. Tankers are seen off the coast of the Fujairah, as Iran vows to close the Strait of Hormuz, amid the U.S.-Israel conflict with Iran, in Fujairah, United Arab Emirates, March 3, 2026. Photo by Reuters Iraq, OPEC's second-largest producer, said it may be forced to cut production in a few days by more than 3 million barrels per day if oil tankers cannot move freely to loading points, according to two Iraqi oil officials.As of Tuesday, Iraq has decreased production from the Rumaila oil field by 700,000 bpd and cut 460,000 bpd from the West Qurna 2 field, the officials said.Shipping at a standstill, oil and gas output slashedTraffic through the Strait of Hormuz was effectively closed for a fourth day after Iran attacked five ships, choking off the artery accounting for about 20% of global oil and LNG supply.Crude tanker transits through the strait fell to four vessels on March 1, the day after hostilities broke out, versus an average of 24 per day since January, according to Vortexa vessel-tracking data. Three of the four were Iran-flagged.Hundreds of tankers loaded with oil and LNG are stranded near big hubs, such as the United Arab Emirates' port of Fujairah, unable to reach customers in Asia, Europe and elsewhere.Some companies are seeking alternative routes.Saudi oil giant Aramco is attempting to reroute some crude to its western Red ‌Sea port of ⁠Yanbu, but sources, including buyers, traders and analysts, said Aramco's east-west pipeline had limited capacity and could become a target of attacks by Iran's allies.On Tuesday, a fuel tank at Oman’s Duqm commercial port was hit by a drone and a fire broke out at the UAE's Fujairah, one of the key regional oil hubs, slowing ship refueling and potentially shifting demand to other ports including Singapore.On Monday, Qatar shut its liquefied natural gas facilities, some of the world's biggest, which supply around 20% of global LNG exports. Saudi Arabia suspended production at its largest domestic refinery, while Israel and Iraq's Kurdistan also shut chunks of their gas and oil output.Elsewhere, Chinese refiners have started to shut units in response to the conflict's impact on ⁠crude supply. India, one of the most dependent countries on oil and gas from the Middle East, has said it has started to ration gas supplies to industries after Qatar production was shut down.In the U.S., where gasoline prices are a key political pressure point, the cost jumped above $3 per gallon for the first time since November, just weeks after Trump touted his achievements in bringing prices down to $2.Most Qatari LNG flows to Asia, but some also flows to Europe, which depends entirely on imported oil and gas. Europe is expected to scramble to replenish stocks, depleted by a cold winter, and will need to rely more on U.S. gas as it shuns Russian gas.Shipping rates have jumped to an all-time high as the conflict has intensified and Tehran ⁠has targeted ships passing through the strait. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000