🇻🇳 Vietnam税务
越南黄金价格暴跌：税务与贵金属交易合规要点解析
来源：SBV · VnExpress Vietnam生效日期：2026-03-03
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
本文报道2026年3月3日越南黄金价格单日下跌2.13%，受全球金价4.5%回调及美元走强影响。需注意：越南对黄金买卖实行严格牌照管制，仅持SBV（国家银行）授权牌照的企业可从事金条/金币批发与零售；黄金交易收入须按20%税率缴纳企业所得税，个人出售黄金盈利超过100万越南盾需申报个人所得税；进口黄金原料须缴纳5%进口关税及10%增值税；所有黄金销售必须开具电子发票并纳入VAT系统监管。对企业而言，价格剧烈波动可能触发税务稽查关注异常交易、虚开发票或转移定价风险，建议同步更新财务估值政策并留存国际金价比对记录。
✅ 合规行动清单 · Compliance Checklist
- ›立即核查黄金交易许可证有效性，确认是否持有越南国家银行（SBV）签发的贵金属经营牌照（无牌照企业须于2026年3月31日前完成申请）
- ›自2026年3月起，所有黄金销售必须开具符合SBV与税务总局（GDT）要求的电子发票，并实时同步至VAT监管系统
- ›对2026年3月3日以来的黄金购销交易开展内部税务自查，重点比对国际金价波动数据并留存书面记录，以应对可能的税务稽查
- ›个人出售黄金盈利超100万越南盾的，须于次月20日前向地方税务局申报个人所得税
- ›进口黄金原料时同步缴纳5%进口关税及10%增值税，并确保报关单与增值税专用发票信息一致
- ›Verify validity of your SBV-issued precious metals trading license immediately; unlicensed entities must submit application to the State Bank of Vietnam by 31 March 2026
- ›Issue SBV- and General Department of Taxation (GDT)-compliant electronic invoices for all gold sales effective 1 March 2026, with real-time transmission to the VAT monitoring system
- ›Conduct internal tax review of all gold purchases and sales since 3 March 2026, documenting comparative analysis against LBMA/ICE benchmark prices to support audit defense
- ›Individuals realizing gold sale gains exceeding VND 1,000,000 must file personal income tax returns with local tax authorities by the 20th of the following month
- ›Pay 5% import duty and 10% VAT concurrently upon gold raw material importation, ensuring full alignment between customs declarations and VAT special invoices
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立即咨询 →常见问题解答
在越南销售黄金首饰，是否需要单独申请税务登记？+
是的。除需持有SBV颁发的《贵金属经营许可证》外，还必须完成税务登记（MST），并在销售时按10%税率开具增值税专用发票（Hóa đơn GTGT），且每月向税务局提交电子申报表（Tờ khai 01/GTGT）。
中国企业在越南收购本地金店，转让溢价部分如何计税？+
股权转让溢价需按20%税率缴纳企业所得税；若被收购方为个人股东，其资本利得适用0.1%印花税+20%个人所得税（按净收益计算），且须由买方代扣代缴。
越南客户用美元现金支付黄金货款，是否违反外汇管制？+
违反。根据越南央行Circular 15/2023/TT-NHNN，超5000美元现金收付必须通过持牌银行账户完成，并在3个工作日内向State Bank申报，否则面临货款金额20%-50%罚款。
黄金库存跌价损失能否在越南企业所得税前扣除？+
可以，但须满足三条件：（1）经独立评估机构出具减值报告；（2）在年度财报附注中专项披露；（3）提供国际伦敦金现价（LBMA）与本地采购价对比凭证。仅内部估价不被税务局认可。
向越南出口黄金原料，中国供应商需提供哪些税务文件？+
须提供：①中国原产地证（CO）；②形式发票（注明纯度、重量、FOB价）；③中国税务局开具的《出口货物税收（出口免税）证明》；④越南进口商凭此办理5%进口关税减免及10%增值税进项抵扣。
相关关键词
越南黄金税务越南贵金属牌照越南增值税黄金越南企业所得税黄金SBV黄金许可
📄 官方原文参考（英文）点击展开
Gold prices plunge - 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. Vietnam PM orders emergency construction of HCMC-Long Thanh railway link 7. Ho Chi Minh City braces for 38 C heat, unseasonal rains in March 8. 5-star hotel in Dubai receives 1-star ratings after missile debris falls on facade 9. Middle East flight collapse leaves overseas Vietnamese with no way back to Europe after Tet 10. Woman kidnapped at knifepoint to be sold to Cambodia escapes when captors stop for lunch Gold prices plunge By Minh Hieu  March 3, 2026 | 07:19 pm PT Gold bars at a store in Ho Chi Minh City. Photo by VnExpress/Quynh Tran Vietnam gold prices fell Wednesday morning following an overnight drop in global bullion rates. Saigon Jewelry Company gold bar price dropped 2.13% to VND184.2 million (US$7,023.83) per tael. Other sellers similarly lowered their rates.Gold ring price declined by roughly the same rate to VND183.9 million per tael. A tael equals 37.5 grams or 1.2 ounces.Globally, gold fell about 4.5% overnight before steadying early in the Asia session at $5,128 on Wednesday as traders were cashing out of winning bets to cover losses elsewhere in a volatile week, Reuters reported.A flight to safety lifted the dollar index by 0.5% on Tuesday, taking it to a more than three-month peak.Gold, typically viewed as a safe haven during periods of uncertainty and a long-term hedge against inflation, struggled under the weight of dollar strength."What is happening is a classic response to an event that has a lot of uncertainty," said Michael Arone, chief investment strategist at State Street Investment Management in Boston.The decline in gold prices showed the indiscriminate nature of the selling, Arone said."Oil, and the dollar, are the only two things that people want to own right now," he said. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000