🇻🇳 Vietnam税务

越南燃油价格上调7%：环保税暂停与进口关税豁免生效

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

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

受伊朗冲突引发的全球燃料供应链扰动影响，越南政府于2026年3月10日紧急上调汽油、柴油等零售价格，并同步启动多项财税调控措施。关键合规信息包括：自3月12日起暂停征收燃油环保保护税（VND1,000–2,000/升）；对汽油及部分调和组分实施最惠国进口关税归零；动用燃料稳定基金补贴RON95（VND4,000/升）和柴油（VND5,000/升）。此举直接影响在越运营的能源分销商、进口贸易商、运输物流企业及制造业用能企业。企业需立即评估进口成本结构、更新税务申报系统，并于3月12日前完成环保税减免备案准备。

✅ 合规行动清单 · Compliance Checklist

›自2026年3月12日起停止申报并缴纳燃油环保保护税（VND1,000–2,000/升），向越南财政部（MOF）提交免税适用声明
›向越南工贸部（MOIT）申请汽油及调和组分零关税进口资质，3月15日前完成首批清关单证更新
›核查2026年3月起燃料采购合同中的价格调整条款，同步修订财务系统中含税成本模型

›Cease environmental protection tax accrual and reporting for fuel effective March 12, 2026; submit formal exemption confirmation to Ministry of Finance (MOF)
›Apply with Ministry of Industry and Trade (MOIT) for zero-MFN tariff eligibility on gasoline and blending components; update customs declarations by March 15
›Review and amend fuel procurement contracts for price adjustment clauses; reconfigure ERP cost models to exclude environmental tax by March 20

English Summary

Amid Middle East conflict-driven global fuel price spikes, Vietnam’s government adjusted retail fuel prices on March 10, 2026, and introduced urgent tax relief measures. Key compliance actions: environmental protection tax on fuel (VND1,000–2,000/L) is suspended effective March 12, 2026; MFN import tariffs on gasoline and select blending components are reduced to 0% to incentivize diversified imports; and the Fuel Stabilization Fund is activated to subsidize RON95 (VND4,000/L) and diesel (VND5,000/L). These apply to foreign fuel importers, distributors, logistics firms, and energy-intensive manufacturers operating in Vietnam. Businesses must update customs declarations by March 12, verify eligibility for tariff exemptions with the General Department of Vietnam Customs, and adjust VAT input tax calculations to reflect the temporary tax suspension.

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常见问题解答

越南燃油环保税暂停后，企业是否需要主动申请退税？+

不需要。该税种自2026年3月12日起自动暂停征收，不追溯退还此前已缴税款。企业只需在当期增值税申报表（Form 01/GTGT）中剔除该项税基，并保留MOF公告（No. 12/2026/TT-BTC）作为备查依据。

零关税进口汽油是否适用于所有国家来源？+

仅限未与越南签署自由贸易协定（FTA）的国家出口的汽油及调和组分，如俄罗斯、印度、阿联酋等；来自东盟、韩国、欧盟等FTA伙伴国的进口仍适用原协定税率。

燃料稳定基金补贴是否可直接抵扣企业采购成本？+

不可直接抵扣。该补贴由越南国家石油集团（PVOIL）等国有分销商在批发环节接收，终端售价已含补贴折让。企业按发票价格入账即可，无需单独会计处理。

外资油品贸易公司是否需重新办理进口许可证？+

不需要。现行《燃料经营许可证》（Giấy phép kinh doanh xăng dầu）已涵盖进口权限；但须于3月25日前向MOIT提交补充说明，列明拟进口来源国及预计月度量，以纳入监管台账。

此次调价是否影响越南境内加油站的增值税计税基础？+

不影响。增值税仍以含环保税的原价为计税基础——因该税暂停，实际开票金额下降，导致销项税额同比减少。企业应同步下调进项税抵扣模型中的含税单价参数。

相关关键词

Vietnam fuel taxenvironmental protection tax Vietnamgasoline import tariff Vietnamfuel price regulation VietnamVietnam stabilization fund

📄 官方原文参考（英文）点击展开

Iran conflict drives Vietnam gasoline prices up by 7% - 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. Three zodiac signs destined for a comfortable old age with caring children and ample wealth 2. Vietnam has 8 billionaires in Forbes’s annual list 3. Chinese mathematician Wan Daqing leaves US after 30 years to join Chongqing University 4. Phu Quoc surpasses Maldives to be named Asia's second best island in DestinAsian ranking 5. Singaporeans keep shopping in Malaysia despite stronger ringgit 6. Son criticizes father for saving $76,000 instead of giving early inheritance 7. Vietnam's airline costs jump 60-70% as Middle East conflict triples jet fuel prices 8. Vietnam Airlines to launch direct flights from HCMC to Thailand resort island 9. Who are the 5 youngest billionaires globally in 2026? 10. World's most expensive passport revealed and it's not Singapore Iran conflict drives Vietnam gasoline prices up by 7% By Dat Nguyen &nbspMarch 10, 2026 | 08:54 pm PT Gasoline prices continue to rise, prompting the government to resort to its stabilization fund to subsidize them. On Tuesday it raised the price of the popular RON95 fuel by 7.69% to VND29,120 (US$1.11) per liter.Biofuel E5 RON92 increased by 5.35% to VND26,570. Diesel prices increased by 1.59% to VND30,710.For the first time in three years the Ministry of Industry and Trade and the Ministry of Finance have had to use the fuel stabilization fund to subsidize RON95 by VND4,000 per liter and diesel by VND5,000.RON95 is now at roughly the same level as in July 2022 when the Russia–Ukraine conflict disrupted the global fuel supply chain. Diesel is at its highest level since 2019.The global market was affected over the weekend by the continuing military conflict between the United States, Israel and Iran, according to the ministries.All oil-exporting countries in the Gulf have reduced production as transport through the Strait of Hormuz has been disrupted.The fact that most countries are stockpiling fuel has also caused global prices to rise sharply.The price of RON95 gasoline has shot up by 27% to $147.5 per barrel, diesel by 20%, kerosene by 4%, and mazut by 41%.In Vietnam, fuel prices were adjusted Tuesday, instead of Thursday as usual, as global prices changed by more than 7%. Though global prices have started to cool, domestic prices remain elevated due to a lag in the pricing cycle. An employee refills a motorbike at fuel station in Ho Chi Minh City, September 2022. Photo by VnExpress/ Quynh Tran On Tuesday morning prices began to decline following U.S. President Donald Trump’s statement that the conflict in the Middle East will end soon.The prices of RON95 gasoline and diesel have fallen by around $20 per barrel in Singapore to $127.2 and $160.4. The lower levels will be reflected in Vietnam following the next adjustment.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 government is also using tax and fee measures to control retail prices. Most favored nation import tariffs on gasoline and some blending materials have been cut to zero to encourage distributors to import fuel from countries that do not have free trade agreements with Vietnam.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