TL;DR · 核心要点
本文报道2026年3月10日越南国内黄金价格单日上涨0.59%，年内累计涨幅达22.5%，受全球避险情绪及地缘政治不确定性推动。需注意：越南对黄金交易实行严格监管，进口黄金须获国家银行（SBV）许可；黄金制品销售适用10%增值税（VAT），且须按《企业所得税法》就价差收益申报应税所得；金条/金币零售需在工商注册时注明‘precious metals trading’资质。企业若未持SBV进口批文擅自进口黄金，将面临货值2–5倍罚款及吊销执照风险。建议涉金贸易、珠宝制造及跨境支付企业立即核查进口许可状态、更新VAT开票系统，并于季度预缴截止前完成金价波动引发的利得税务测算。
✅ 合规行动清单 · Compliance Checklist
- ›立即登录越南国家银行（SBV）官网核查黄金进口许可证有效性，无证进口将被处以货值2–5倍罚款
- ›在2026年4月30日前完成2026年第一季度企业所得税预缴申报，将金价波动产生的交易利得纳入应税所得
- ›更新增值税开票系统，确保黄金制品销售统一适用10%税率，并保留完整进销存凭证备查
- ›Verify current validity of your SBV gold import license via https://www.sbv.gov.vn before any shipment — unlicensed import triggers 2–5x cargo value penalties
- ›Include gold trading gains from price appreciation in Q1 2026 Corporate Income Tax prepayment due April 30, 2026
- ›Ensure all gold jewelry/bar invoices reflect 10% VAT (per Decree 15/2022/ND-CP) and maintain full traceable inventory records for tax audit
English Summary
This article reports Vietnam’s domestic gold prices rose 0.59% on March 10, 2026, with a 22.5% year-to-date increase driven by global uncertainty. While not a new regulation, the surge triggers key tax and licensing compliance obligations: (1) All gold imports require prior approval from the State Bank of Vietnam (SBV); unauthorized importation incurs fines of 2–5x cargo value. (2) Gold jewelry and bars sold domestically are subject to 10% VAT under Decree No. 15/2022/ND-CP. (3) Trading gains from gold price fluctuations must be declared under corporate income tax (CIT) at 20%, per Circular 43/2022/TT-BTC. Affected entities include importers, jewelry retailers, refineries, and foreign-invested enterprises handling physical gold. No new deadline is introduced, but quarterly CIT prepayments (due April 30, July 30, October 30, January 30) must reflect updated valuation gains. Immediate action is required to validate SBV permits and reconcile VAT/CIT reporting systems.
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立即咨询 →常见问题解答
越南黄金进口是否需要单独申请牌照？+
是的。根据越南《金银管理规定》（Circular 16/2021/TT-NHNN），所有黄金实物进口必须事先获得国家银行（SBV）书面许可，且仅限持牌金融机构、珠宝制造商及经批准的外贸公司申请，审批周期通常为15–20个工作日。
黄金销售是否要交增值税？税率多少？+
是的。越南对黄金制品（如金条、金币、首饰）销售征收10%增值税（VAT），依据《增值税法》第4条及第15/2022/ND-CP号法令执行。但纯投资性金条（非加工品）在特定条件下可豁免VAT，需提供SBV进口证明及用途声明。
金价上涨产生的利润是否要缴企业所得税？+
是的。企业持有或交易黄金产生的价差收益属于应税经营所得，适用20%企业所得税（CIT）。须按季度预缴（4月/7月/10月/次年1月30日前），并在年度汇算清缴时合并申报。
外资珠宝公司在越南销售黄金是否需额外资质？+
是的。除常规企业注册外，须在营业执照中明确列示‘precious metals trading’经营范围，并向地方工贸厅备案；若涉及加工或熔炼，还需取得环保部门许可及消防验收。
如何查询越南最新黄金进口政策原文？+
可访问越南国家银行官网（https://www.sbv.gov.vn）→ ‘Legal Documents’ → search ‘Circular 16/2021/TT-NHNN’；或通过越南法律数据库‘Thư viện Pháp luật’（https://thuvienphapluat.vn）输入文号获取中文/英文译本参考。
相关关键词
Vietnam gold taxSBV gold import licenseVietnam VAT on jewelrygold import regulation VietnamCIT on gold trading Vietnam
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Gold prices gain - 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 Gold prices gain By Dat Nguyen  March 10, 2026 | 07:55 pm PT A person holds a gold coin in a jewelry shop in Hanoi. Photo by VnExpress/Ngoc Thanh Vietnam gold prices rose Wednesday morning as global rates inched up. Saigon Jewelry Company gold bar gained 0.59% to VND187.2 million (US$7,132.79) per tael. A tael equals 37.5 grams or 1.2 ounces.Gold ring added 0.59% to VND186.9 million per tael. Gold prices in Vietnam have risen 22.5% so far this year.Globally gold edged higher on Wednesday as inflation worries eased, while investors awaited a slew of U.S. economic data this week to gauge the Federal Reserve's policy trajectory, Reuters reported.Spot gold was up 0.3% at $5,208.08 per ounce. U.S. gold futures for April delivery fell 0.5% to $5,216.80.Bullion, traditionally viewed as a safe-haven asset, has risen more than 20% so far this year, notching successive record highs amid heightened geopolitical and economic uncertainty. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000