TL;DR · 核心要点
本文报道越南人均年汽油消费量达835.3升，超东南亚平均水平四倍以上，但原文未发布任何新税收政策、法规或监管要求。该数据属能源消费统计范畴，不构成税务义务变更、征管调整或合规义务更新。越南现行燃油相关税费仍适用《企业所得税法》《增值税法》及财政部第176/2023/ND-CP号法令关于特殊消费税（TTĐB）对汽油的征收规定（税率10%）。企业需持续关注财政部和海关总署发布的燃油进口、仓储及零售环节合规指引。对在越运营油品分销、物流、制造业及车队管理企业而言，高人均消费反映市场活跃度，但也意味着更严格的燃油采购记录、进项税抵扣凭证留存及TTĐB申报准确性要求。
✅ 合规行动清单 · Compliance Checklist
- ›核对2024–2025年度汽油采购发票是否完整标注10%特别消费税（TTĐB）税额，并归档备查。
- ›向越南海关总署（GDVC）确认最新汽油进口申报表（Form 01/TTS）填写要求，确保SCT税目代码准确无误。
- ›委托持牌越南本地会计师事务所复核近3期SCT月度申报表（Form 01/TTS）与进项税抵扣匹配性。
- ›Verify that all gasoline procurement invoices issued in 2024–2025 clearly state the 10% Special Consumption Tax (SCT) amount and retain them for audit.
- ›Confirm updated gasoline import declaration requirements (Form 01/TTS) with the General Department of Vietnam Customs (GDVC) to ensure correct SCT tax code application.
- ›Engage a licensed Vietnamese audit firm to review the last three months’ SCT returns (Form 01/TTS) for consistency with VAT input tax claims.
English Summary
This article reports Vietnam's per capita gasoline consumption at 835.3 liters/year — the highest in Southeast Asia — but introduces no new tax rules, deadlines, or compliance obligations. It is a statistical energy consumption fact, not a regulatory update. Current fuel-related tax obligations remain governed by Vietnam’s VAT Law (10%), Corporate Income Tax Law, and Special Consumption Tax (SCT) Decree No. 176/2023/ND-CP (SCT rate: 10% on gasoline). Foreign businesses importing, storing, distributing, or consuming gasoline in Vietnam must maintain full documentation for SCT and VAT compliance, including import declarations, invoices, and inventory records. No new filing requirements or thresholds are announced. Companies should monitor updates from the General Department of Vietnam Customs and the Ministry of Finance for future amendments.
⚡ 这篇文章的要点太复杂？让 AI 帮你 30 秒解读
立即咨询 →常见问题解答
这篇报道是否意味着越南将提高汽油消费税？+
否。该报道仅为能源消费统计数据，未提及任何税率调整计划。越南汽油特别消费税（TTĐB）当前法定税率为10%，依据2023年176号政府法令执行，暂无修订公告。企业应以财政部官网（mof.gov.vn）及海关总署（customs.gov.vn）正式通告为准。
外资加油站或油品分销商是否需额外申报人均消费数据？+
不需要。越南法律未要求企业报送或验证‘人均汽油消费量’等宏观统计指标。企业仅须依法履行SCT、VAT及企业所得税申报义务，按实际交易开具合规发票并保存完整进销存记录。
高人均消费是否会导致税务稽查风险上升？+
间接相关。高区域消费水平可能促使税务机关加强油品流通环节监管，尤其关注无票采购、虚开发票及SCT少缴行为。建议企业每季度开展内部SCT/VAT交叉比对，并保留全部运输单据与仓储台账至少10年。
进口汽油用于自用工厂车辆，能否抵扣SCT？+
不能。根据越南税法，特别消费税（TTĐB）为终端消费税，不可抵扣。仅增值税（VAT）可凭合规发票抵扣。企业须在进口环节全额缴纳SCT，并单独列支计入成本，不得转嫁或冲抵。
如何获取越南官方汽油税收政策最新英文版？+
可访问越南财政部官网（mof.gov.vn）→ Publications → English Documents，或海关总署英文版法规库（customs.gov.vn/en/laws-regulations）。关键文件包括Decree 176/2023/ND-CP（SCT）、Decree 126/2020/ND-CP（Tax Management）及Circular 80/2021/TT-BTC（SCT guidance）。
相关关键词
Vietnam gasoline taxspecial consumption tax Vietnamfuel VAT compliancegasoline import regulationVietnam fuel reporting
📄 官方原文参考（英文）点击展开
Which country leads Southeast Asia in gas consumption per capita? - 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 Which country leads Southeast Asia in gas consumption per capita? By Thanh Hang, Hien Nguyen  March 12, 2026 | 03:39 pm PT A car being refilled at a gas station. Photo by Pexels People in this country consume an average of 835.3 liters of gasoline per year, more than four time the average for Southeast Asia. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000