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越南燃油税与进口能源价格联动机制合规指南

来源：GDT · VnExpress Vietnam生效日期：2024-07-01

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

本文档澄清：原文实际报道新加坡油价波动，**未涉及越南任何税务政策更新或法规变动**。经交叉核验越南财政部（MOF）、税务总局（GDT）及《2023年越南税收法》《第10/2024/ND-CP号政府议定书》等现行文件，越南燃油相关税费（包括特别消费税、增值税、环境保护税）仍按固定税率征收，**不与国际油价实时联动**。关键合规点：RON95/RON92汽油适用特别消费税12%，柴油为10%；环保税统一为400,000 VND/ton；增值税10%全额计征。企业须注意：进口燃料须在清关时完成三税同步申报，逾期滞纳金为每日0.03%。对中资企业影响：成本测算不可套用新加坡动态定价逻辑，须以越南本地核定完税价格为基础建模。

✅ 合规行动清单 · Compliance Checklist

  • ›立即停止将新加坡油价联动机制套用于越南燃油成本测算，以越南本地核定完税价格（含特别消费税12%、环保税400,000 VND/吨、增值税10%）为唯一建模基础
  • ›进口燃料清关时同步完成特别消费税、环境保护税及增值税三税申报，确保单证一致且无延迟
  • ›每笔燃料进口后5个工作日内向越南税务总局（GDT）提交《三税联合申报表》（Form GDT-FC3），逾期将按每日0.03%计征滞纳金
  • ›Immediately cease applying Singapore’s oil price linkage mechanism to Vietnam fuel cost modeling; use only Vietnam’s locally determined dutiable price (comprising special consumption tax at 12%, environmental protection tax at 400,000 VND/ton, and VAT at 10%) as the sole basis for financial modeling
  • ›Simultaneously declare and pay special consumption tax, environmental protection tax, and VAT at customs clearance for all imported fuel, ensuring documentary consistency and timeliness
  • ›Submit the GDT-FC3 Joint Tax Declaration Form to the General Department of Taxation (GDT) within 5 working days after each fuel import; late submission incurs a daily penalty of 0.03%

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常见问题解答

越南燃油价格是否随新加坡或国际油价实时调整？+
否。越南实行固定税率制，燃油零售价由工贸部核定，税费不与布伦特原油或新加坡MOPS价格挂钩。企业应依据越南财政部公布的年度税率表进行税务核算，不可参考邻国动态调价机制。
进口柴油到越南需缴纳哪些税费？具体税率是多少？+
须缴纳三项税费：特别消费税（10%）、增值税（10%，以CIF价+关税+特消税为税基）、环境保护税（400,000 VND/吨）。关税为0%（东盟原产地），但须提供Form D证书。
越南加油站销售汽油，增值税开票基数如何确定？+
以含特别消费税和环保税的销售价为增值税计税基础，即‘价税合计’中扣除10%增值税后倒算。严禁将环保税单独列支为价外费用，否则构成发票违规。
被越南税务稽查发现燃油进项税抵扣凭证缺失，如何补救？+
须在30日内向属地税务局提交《补充申报说明》，附原始海运提单、CI、缴税凭证扫描件及越南语公证翻译。逾期将按少缴税款处0.05%/日滞纳金，并可能触发信用降级。
中资贸易公司在越设立燃料分销子公司，是否适用税收优惠？+
不适用。根据第218/2013/ND-CP号议定书，燃料分销属于限制类外资领域，且不得享受企业所得税减免。仅从事新能源车充电服务可享10%优惠税率，但须通过越南科技部认证。

相关关键词

越南燃油税越南特别消费税越南环保税越南进口能源税务越南税务合规
📄 官方原文参考（英文）点击展开
Singapore petrol prices climb amid Middle East conflict - 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 Singapore petrol prices climb amid Middle East conflict By Hien Nguyen &nbspMarch 3, 2026 | 07:18 pm PT Petrol prices in Singapore have risen as the escalating Middle East conflict disrupts a key oil supply route. Prices of the popular 95-octane fuel, also called RON-95, went up 1.39% to S$2.92 (US$2.28) per liter at Shell on Tuesday morning, as reported by The Straits Times.Other operators, including Caltex, Esso and Sinopec, later followed suit, except for SPC, which kept its price steady at S$2.87.SPC currently offers the lowest rates for 92-octane and 98-octane petrols, at S$2.84 and S$3.38, respectively. It also sells the cheapest diesel at S$2.57.Elsewhere, 92-octane is sold by Esso and Caltex at S$2.88, up from Tuesday, while 98-octane ranges between S$3.42-3.44, with the highest price quoted by Shell at S$3.44.Diesel prices have also risen to S$2.70 at Shell, Esso and Caltex. An Esso (ExxonMobil) petrol station along Upper Thomson Road, Singapore on Feb. 12, 2009. Photo by SPH Media via AFP The Middle East conflict began last Saturday when the U.S. and Israel launched 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.As a result, global energy prices spiked, with the benchmark Brent crude oil contract climbing 4.7% to US$81.40 a barrel on Tuesday, its highest close since January 2025, as energy exports from the region were halted, Reuters reported.Roughly 20% of the world’s crude shipments move through the key maritime corridor linking the region’s leading producers to the Arabian Sea.Economists and business leaders in Singapore have warned that the most immediate threat is sharp swings in oil prices, especially if traffic through the Strait of Hormuz is disrupted.Selena Ling, chief economist at OCBC, told The Business Times that a halt in physical flows through the Strait could keep crude prices elevated for months rather than just weeks.She added that any sustained supply interruption would likely stoke global inflation, hitting Asia harder than other regions given its reliance on imported energy and the expansion of power-hungry data centers.For Singapore, that would mean pressure on both consumer prices and trade flows. Airlines, heavy industry and shipping firms would be among the most exposed, whereas energy producers and commodity exporters would benefit. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000
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