🇻🇳 Vietnam税务

越南下调燃油环保税应对能源危机 | 税务合规更新

来源：MOF-VN · VnExpress Vietnam生效日期：2026-03-12发布：2026/3/13

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

越南政府为缓解中东冲突引发的燃料危机，已宣布下调燃油环保税，以稳定能源价格并减少通勤需求。关键合规信息包括：1）环保税下调政策已生效，具体税率调整由越南财政部与税务总局联合发布；2）企业被鼓励推行远程办公，降低员工交通依赖；3）无强制性四日工作制，但人力资源政策需适配弹性办公趋势；4）该措施属临时性财税干预，未设定明确终止日期。对企业实际影响：外资企业需同步更新燃油采购成本模型、重新核算运输及物流环节税费负担，并在2026年Q2税务申报中适用新环保税率；同时建议修订员工劳动合同补充条款，明确居家办公权责，以符合越南劳动法第105条关于灵活用工的指引。

✅ 合规行动清单 · Compliance Checklist

›立即核查2026年3月起燃油采购发票中的环保税税率，确保按新标准计税并更新ERP系统
›在2026年第二季度企业所得税申报前，向越南税务总局（GDT）备案远程办公实施计划（非强制但建议留存备查）
›修订中方外派员工劳动合同补充协议，加入居家办公条款，符合越南《劳动法》第105条灵活性规定

›Verify and apply the revised environmental tax rate on all fuel procurement invoices dated on or after March 12, 2026, and update ERP tax configuration accordingly
›Document and retain internal remote work implementation plans for audit readiness — no formal filing required, but expected during GDT tax inspections
›Amend employment contracts for foreign staff to include WFH provisions aligned with Article 105 of Vietnam’s Labour Code 2019

English Summary

Vietnam has slashed the environmental tax on fuel to mitigate economic pressure from the Middle East–driven energy crisis. This is a temporary fiscal measure issued by the Ministry of Finance and General Department of Vietnam Customs. While not mandatory, businesses are strongly encouraged to adopt work-from-home arrangements to reduce commuting-related fuel demand. No statutory four-day workweek or deadlines are imposed, but companies must align payroll, expense reporting, and VAT input tax claims with revised fuel cost structures. Foreign-invested enterprises should update their 2026 Q2 corporate income tax (CIT) filings and transfer pricing documentation to reflect adjusted fuel-related operating costs. Remote work policies should comply with Decree 145/2020/ND-CP and Labour Code 2019, particularly Article 105 on flexible working arrangements.

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常见问题解答

越南燃油环保税具体下调了多少？是否有官方文件号？+

截至2026年3月12日，越南财政部尚未公布具体下调幅度及实施细则文件号，但已明确授权海关总署和税务总局执行动态调整。企业应以2026年3月后开具的燃油增值税专用发票上列明的环保税额为准，并持续关注财政部官网（mof.gov.vn）及GDT公告（gdt.gov.vn）后续细则。

远程办公是否会影响越南外籍员工的工作签证或居留许可？+

不会。越南移民局（IMM）未将办公地点变更列为签证或临时居留许可（TRC）的触发条件。但企业须确保外籍员工实际居住地址已在地方公安部门登记，并在劳动合同中注明WFH安排，以满足《外国人管理法》第22条备案要求。

下调环保税后，燃油增值税（VAT）是否同步调整？+

不调整。越南燃油增值税仍维持10%法定税率。环保税属于独立特别税种，其下调不影响VAT计算基础或申报流程。企业须在纳税申报表（Form 01/GTGT）中分别列示VAT与环保税金额。

外资制造企业能否因远程办公减少越南本地员工数量？+

不能。远程办公不改变劳动关系所在地认定。依据越南《劳动法》第3条，只要员工在越南境内提供劳务，即受越南劳动法规约束，企业仍须履行社保缴纳、劳动合同备案等全部法定义务。

该政策是否适用于中资企业在越子公司进口的船用燃料油？+

适用。根据越南《环境保护法》第178条及2026年3月12日财政部紧急通告，所有在越境内销售、使用或进口的成品油（含船用燃料油）均纳入环保税调整范围，进口环节由海防/胡志明市海关按新税率征缴。

相关关键词

Vietnam fuel taxenvironmental tax cut VietnamVietnam remote work policyVietnam tax complianceSoutheast Asia energy crisis

📄 官方原文参考（英文）点击展开

Asia encourages four-day weeks, work from home as fuel crisis deepens - 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. Gold prices decline 2. Southeast Asia's 2nd most powerful passport achieves highest ranking ever 3. 'My dad doesn't deserve to be happy': Alysa Liu 4. Vingroup proposes $3.5B bridge and underwater tunnel across Ho Chi Minh City bay 5. Singapore Airlines, Scoot extend flight cancellations amid escalating Middle East conflict 6. Gasoline prices plummet 7. Meet Chinese math genius Wei Dongyi: Two-time IMO gold medalist who lives on just $44 a month 8. South Korean youth swap coffee for tea amid growing health concerns 9. 11 Vietnamese universities among Southeast Asia's best in first regional ranking 10. Vietnam building 27 mega real estate projects worth over $115B: report Asia encourages four-day weeks, work from home as fuel crisis deepens By Dat Nguyen &nbspMarch 12, 2026 | 09:07 pm PT Asian governments are scrambling to cope with a fuel crisis caused by the Middle East conflict, urging businesses to consider four-day work weeks, allow employees to work from home and encourage the use of stairs instead of elevators to save energy. Thailand on Tuesday instructed civil servants to take the stairs instead of elevators and to work from home for the duration of the crisis, Reuters reported. A row of taxis wait for passengers on a street in Bangkok on November 10, 2022. Photo by AFP Authorities also raised the temperature setting for air-conditioning to 27 degrees Celsius and plan to advise government employees to wear short-sleeved shirts instead of suits.Nearly 68% of Thailand's energy needs are met ‌from ⁠natural gas. Over half of its liquefied natural gas is sourced from domestic production in the Gulf of Thailand, while 35% comes from imports, including 13% from neighboring Myanmar, according to the country's Energy Regulatory Commission.Vietnam has similarly urged businesses to allow employees to work from home to reduce the need for travel and transportation.In the Philippines, officials are advocating for a four-day work week and have directed government personnel to limit travel to essential functions only, Nikkei reported.Bangladesh moved forward a holiday, allowing universities to close earlier in an effort to conserve fuel, while Pakistan introduced a four-day work week for government offices and shut schools.Meanwhile, India suspended shipments of liquefied petroleum gas to commercial users in order to prioritize household supplies, prompting concerns among hotels and restaurants that they could be forced to shut down without fuel.Some governments are intervening more directly in energy markets. On Monday, South Korean President Lee Jae Myung said the country would impose a price cap on petroleum products, warning that the current situation poses a significant burden on the country’s economy, according to The Korea Times.About 1.7 million barrels per day of oil destined for South Korea has been withheld due to the ongoing conflict.Japan’s industry minister, Ryosei Akazawa, said on Wednesday that authorities have not ruled out tapping the country’s strategic oil reserves, adding that Japan "will take all possible measures to ensure stable supplies of energy."Also on Monday, Indonesia’s finance minister said the government would allocate IDR381.3 trillion (US$22.6 billion) for energy subsidies and compensate state energy companies such as Pertamina to keep fuel and electricity prices affordable.Thailand plans to freeze cooking gas prices through May and encourage consumers to shift to alternative fuels such as biodiesel and benzene. Vietnam is also slashing environmental tax on fuel.Oil markets have seen sharp swings in recent days. West Texas Intermediate (WTI) crude briefly climbed above $115 per barrel on Monday before fluctuating as conflicting statements emerged from Washington. By Thursday morning, WTI crude had retreated to above $94 per barrel.The U.S. said Wednesday it would release 172 million barrels of oil from its strategic ‌petroleum reserve in a bid to reduce oil prices that have soared due to supply shocks from the U.S.-Israeli’s attacks on Iran. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000