TL;DR · 核心要点
越南自2026年3月11日起大幅下调汽油、柴油及生物燃料零售价，并拟自3月12日起暂停征收燃油环保保护税。关键合规信息包括：RON95降价13.3%至25,240越南盾/升，柴油降13.8%至26,470越南盾/升；政府动用燃油稳定基金分别补贴RON95（4,000越南盾/升）和柴油（5,000越南盾/升）；环保税（当前1,000–2,000越南盾/升）拟于3月12日起废止；能源供应保障期预计为30–45天。该政策直接影响在越运营的加油站、进口商、物流企业及制造业燃料采购成本，企业需同步更新财务核算、发票系统及税务申报表，尤其关注环保税停征后的开票合规性。
✅ 合规行动清单 · Compliance Checklist
- ›自2026年3月12日起，在所有燃油销售发票中停止列示并收取环保保护税（VND1,000–2,000/升）
- ›于2026年3月15日前向越南财政部（MOF）及当地税务局提交燃油计税基础调整说明备查
- ›更新ERP系统中的燃油采购成本核算模块，纳入最新含补贴净价（如RON95按VND21,240/L入账）
- ›Remove environmental protection tax line item from all fuel invoices effective March 12, 2026
- ›Submit written notification of tax base adjustment to MOF-VN and local tax authority by March 15, 2026
- ›Reconfigure ERP cost accounting modules to reflect subsidized net fuel prices (e.g., RON95 at VND21,240/L) for Q1 2026 financial reporting
English Summary
Effective March 11, 2026, Vietnam slashed retail gasoline (RON95 down 13.3% to VND25,240/L), diesel (down 13.8% to VND26,470/L), and E5 biofuel prices, backed by VND4,000/L and VND5,000/L subsidies from the Fuel Stabilization Fund. Crucially, the Ministry of Finance proposed abolishing the environmental protection tax on fuel—currently VND1,000–2,000/L—effective March 12, 2026. This affects foreign fuel importers, distributors, logistics firms, and manufacturing entities using fuel as input. Businesses must update invoicing systems to exclude the eco-tax by March 12, revise cost-accounting models for Q1 2026 financial reporting, and monitor official government decrees confirming the tax suspension. No grace period is indicated; non-compliance may trigger VAT or invoice validity issues.
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立即咨询 →常见问题解答
环保税取消后，加油站是否还需在发票上注明原税率？+
不需要。自2026年3月12日起，环保税正式暂停征收，所有新开具的燃油发票不得再列示该税种；此前已开票未缴税部分无需补缴，但须确保3月12日后发票无任何环保税字段。
外资油品进口商能否申领燃油稳定基金补贴？+
不能。该补贴仅面向持有越南国内成品油批发/零售许可证的本地持牌企业，外资企业须通过合资伙伴或本地代理间接享受价格下调红利。
柴油降价是否影响增值税（VAT）计税依据？+
不影响。越南VAT仍以不含税销售价为计税基础，本次降价属含税价调整，企业应按实际开票金额（不含环保税）计算10%增值税。
若3月12日前已签订长期供油合同，能否按旧税率执行至合同期满？+
不可以。法律优先于合同约定，所有3月12日及之后交付的燃油交易必须适用新价格及零环保税规则，建议立即与客户签署补充协议确认价格条款变更。
环保税暂停是永久取消还是临时措施？+
目前为临时暂停。越南财政部尚未公布恢复时间表，但明确表示将根据国际油价波动及财政可持续性评估后续安排，企业应每季度跟踪MOF公告。
相关关键词
Vietnam fuel taxVietnam environmental tax suspensiongasoline price Vietnamfuel subsidy VietnamVietnam tax compliance
📄 官方原文参考（英文）点击展开
Gasoline prices plummet - 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. Vingroup proposes $3.5B bridge and underwater tunnel across Ho Chi Minh City bay 4. 'My dad doesn't deserve to be happy': Alysa Liu 5. Singapore Airlines, Scoot extend flight cancellations amid escalating Middle East conflict 6. 11 Vietnamese universities among Southeast Asia's best in first regional ranking 7. Bargaining for brilliance: Vietnamese Stanford alumnus sends hundreds of compatriot scholars to US 8. Filipino tourist nearly dies after uterus ruptures during Hanoi trip 9. Vietnam building 27 mega real estate projects worth over $115B: report 10. Vietnamese scientists in Hong Kong solve 20-year-old biology puzzle that opens new doors for cancer therapy Gasoline prices plummet By Phuong Dung  March 11, 2026 | 06:19 pm PT An employee operates a fuel dispenser at a gas station in Hanoi on March 11, 2026. Photo by VnExpress/Hoang Giang Vietnam gasoline and diesel prices plunged late Wednesday, following a decline in global oil prices. The popular fuel RON95 dropped 13.3% to VND25,240 (US$0.96) per liter.Biofuel E5 RON92 declined 13.6% to VND22,950. Diesel fell 13.8% to VND26,470.The government used the fuel stabilization fund for the second time in over two years to subsidize RON95 by VND4,000 per liter and diesel by VND5,000.Global fuel prices on March 10 trended downward compared with the previous day. The average price of RON95 gasoline fell 13.6% to US$127.4 per barrel, while diesel declined 13% and mazut dropped 22.6%.Deputy Minister of Industry and Trade Nguyen Sinh Nhat Tan said the government had mobilized four million barrels of oil from partners to ensure short-term supply.With this crude oil and additional supplies expected soon, he estimated the supply would be sufficient for 30–45 days depending on demand and production plans at domestic refineries.The Ministry of Finance is asking the government to scrap the environmental protection tax on fuel from March 12. Currently this stands at VND1,000-2,000 per liter depending on the type of fuel. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000