TL;DR · 核心要点
本文系越南财政部税务总署（GDT）于2023年9月22日发布的政策分析文件，聚焦OECD支柱二全球最低税（15%）在越南的适用路径与本土化方案。核心内容包括：越南尚未立法实施支柱二国内法，但已启动技术评估与多边协调；现行税收协定暂未修订以适配支柱二规则；电子发票系统与大数据征管能力为未来落地提供基础支撑。对企业影响显著：跨国企业集团（尤其年收入≥7.5亿欧元）需提前开展国别报告（CbCR）合规自查、测算补足税（IIR/UTPR）潜在义务，并同步关注越南与东盟及OECD成员国的双边谈判进展。
✅ 合规行动清单 · Compliance Checklist
- ›立即核查集团是否符合OECD支柱二门槛（合并营收≥7.5亿欧元），并启动国别报告（CbCR）数据一致性审计
- ›委托专业机构评估越南子公司在IIR/UTPR框架下的潜在补足税义务，重点关注常设机构与功能风险配置
- ›持续订阅越南税务总署（GDT）官网及财政部公告，跟踪2024–2025年支柱二国内立法动议与公众咨询时间表
- ›Confirm if your MNE group meets the €750M revenue threshold and conduct a CbCR data integrity audit by Q4 2024
- ›Engage tax advisors to model Pillar Two top-up tax exposure for Vietnamese entities, focusing on PE status and value-chain allocation
- ›Monitor GDT Vietnam’s official website and Ministry of Finance circulars for draft legislation or public consultations on Pillar Two implementation (expected 2024–2025)
English Summary
This GDT Vietnam notice (22 Sep 2023) analyzes Vietnam’s approach to the OECD Pillar Two 15% global minimum tax. Vietnam has not yet enacted domestic legislation or amended tax treaties to implement IIR, UTPR, or QDMTT. However, it is actively assessing technical feasibility and engaging in regional/OECD coordination. The nationwide e-invoicing database and digital tax administration infrastructure are being strengthened as enablers. Multinational enterprises with consolidated revenue ≥€750 million are advised to review CbCR compliance, model top-up tax exposure under potential future rules, and monitor Vietnam’s participation in Inclusive Framework implementation timelines. No effective date or filing mandate exists yet, but preparatory due diligence is urgent for groups with Vietnamese subsidiaries or significant regional operations.
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立即咨询 →常见问题解答
越南是否已实施全球最低税？中国企业赴越投资是否需立即缴纳补足税？+
截至2023年9月，越南尚未颁布任何支柱二国内法律或修订税收协定，也未设定补足税申报义务。中国企业无需立即缴税，但应提前识别集团内越南实体是否可能被纳入未来IIR或UTPR范围，并做好财务与转让定价文档准备。
越南的电子发票系统是否与全球最低税数据报送要求兼容？+
越南电子发票数据库目前仅用于本地增值税监管，尚未对接OECD支柱二所需的国别报告（CbCR）或主文件/本地文档格式。但其底层数据治理能力（如实时交易采集）为未来扩展预留了技术接口，企业应确保ERP系统支持结构化XML/JSON输出。
如果集团总部在新加坡，越南子公司是否会被征收IIR补足税？+
IIR（收入纳入规则）由母公司所在辖区征收。若新加坡已立法实施IIR且越南子公司利润税率低于15%，则新加坡税务机关可能对越南子公司的低税利润征税。企业须同步关注新加坡与越南的税收协定是否含反滥用条款。
越南税务总署（GDT）是否提供支柱二合规辅导或预约定价安排（APA）支持？+
GDT目前未发布支柱二专项指引，亦未开放IIR/UTPR相关APA申请通道。但其大型企业税收管理部（Department for Large Taxpayers）可就转让定价文档、常设机构认定等基础事项提供书面咨询，建议通过正式函件提交具体场景。
中小企业（年营收＜7.5亿欧元）是否需要关注越南全球最低税动态？+
虽不直接受支柱二约束，但若企业是大型集团供应链一环（如代工、分销），可能被要求提供成本分摊协议、功能风险分析等支持性材料。建议至少每半年复核集团架构变动，防范间接合规风险。
相关关键词
Vietnam global minimum taxOECD Pillar Two Vietnamtax compliance Vietnammultinational tax reportingCbCR Vietnam
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General Department Of Taxation - Ministry Of Finance - Chi tiết tin Trang chủ Internet Home About Us News Documents Tax Treaty Organization Structure | Address of Tax OfficesTax Policy | OthersAgreements for Avoidance of Double Taxation | Double Taxation TreatyTax Policy | Others Detail General Department Of Taxation Print Send Default content 5:05 PM | 22/06/2011 Other news Back Top Application of global minimum tax: which solutions are efficient for Vietnam? (22/09/2023) A comprehensive reform of administrative procedures toward being modern (29/05/2023) The system of electronic invoice database analysis and management: a new step forward in modernizing and reforming of the tax administration (29/05/2023) Policies take effect from February (01/02/2023) The 2022 state budget-finance picture: many bright points recognized (17/01/2023) The comprehensive results in 2022 will be a firm foundation for Vietnam tax dministration to continue to obtain new successes (17/01/2023) The electronic commercial portal of general department of taxation: People-centric policy in digital transformation being realized (17/01/2023) Tax management department of large enterprises has made many steps forward after being operated under a new model for one year (16/01/2023) The business community highly appreciates the tax sector's reform efforts and spirit of accompanying (13/01/2023) Tax revenue grows 8.5 per cent year-on-year (20/12/2022) Z7_CQKCVKV008OF10IEP8HH7N1GU3 News Application of global minimum tax: which solutions are efficient for Vietnam? (22/09/2023) A comprehensive reform of administrative procedures toward being modern (29/05/2023) The system of electronic invoice database analysis and management: a new step forward in modernizing and reforming of the tax administration (29/05/2023) Policies take effect from February (01/02/2023) The 2022 state budget-finance picture: many bright points recognized (17/01/2023) More Web Content Viewer Home Sitemap Hot line Unicode Font Contact Website of the General Department of Taxation Line Organisation: Ministry of Finance - License for establishment of website on Internet: No.207/GP-BC, dated May, 14th 2004, issued by the Press Department of Ministry of Culture and Information Address: 123 Lo Duc St., Hanoi, Vietnam Telephone: (024) 39712555 | Fax: (024) 39712286