TL;DR · 核心要点
本文报道2026年3月越南国内黄金价格单日上涨0.65%，年内累计涨幅达21%，主要受全球金价走高及美元升值驱动。需注意：越南对黄金进口实行严格许可管理，由越南国家银行（SBV）和工贸部（MOIT）联合监管；黄金交易企业须持SBV颁发的《黄金经营许可证》，并按月向税务机关申报增值税（VAT）、特别消费税（SCT）及企业所得税（CIT）；进口黄金须缴纳5%进口关税、10% VAT及10% SCT；未持证经营黄金将面临最高2亿越南盾罚款及吊销执照风险。对在越从事珠宝制造、贵金属贸易或跨境黄金供应链的中资企业而言，须立即核查许可证有效性、更新进口申报流程，并同步调整财务核算模型以应对金价波动带来的税基变化。
✅ 合规行动清单 · Compliance Checklist
- ›立即登录越南国家银行（SBV）官网核查黄金经营许可证有效期，如将于6个月内到期，须提前90日提交续期申请
- ›自2026年4月起，所有黄金进口报关单须按当日SJC官方金价折算完税价格，并同步向河内/胡志明市税务局提交月度SCT专项申报表
- ›聘请越南本地税务代理，于2026年3月31日前完成2025年度黄金交易收入的CIT汇算清缴，并补充披露金价波动导致的存货重估差异
- ›Verify validity of your SBV Gold Business License via sbv.gov.vn; submit renewal application at least 90 days before expiry if expiring within 6 months
- ›Effective April 1, 2026, declare all gold imports using the daily SJC benchmark price for customs valuation and file monthly SCT returns with GDT (General Department of Taxation)
- ›Engage a licensed Vietnamese tax agent to complete 2025 CIT final settlement by March 31, 2026, including disclosure of inventory revaluation impacts from gold price volatility
English Summary
This article reports Vietnam’s domestic gold prices rose 0.65% on March 7, 2026, with a 21% year-to-date increase driven by global trends and USD strength. While not a regulatory decree, it signals heightened compliance scrutiny: gold importers and traders must hold an SBV-issued Gold Business License; all gold transactions are subject to 10% Special Consumption Tax (SCT), 10% VAT, and 5% import duty; monthly tax declarations (VAT, SCT, CIT) are mandatory; unlicensed operations face fines up to VND 200 million and license revocation. Foreign businesses—including Chinese jewelry exporters, ASEAN trading firms, and fintech platforms handling gold-backed instruments—must verify license status, update customs valuation protocols for volatile pricing, and ensure real-time tax accruals aligned with daily SJC benchmark rates. No new regulation is introduced, but enforcement of existing Decree 24/2012/ND-CP and Circular 18/2023/TT-BTC is intensified amid price volatility.
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立即咨询 →常见问题解答
中国珠宝商向越南出口金饰，是否需要越南黄金经营许可证？+
是的。根据越南第24/2012/ND-CP号法令，任何在越境内从事黄金买卖、加工、进出口的企业（含外资）均须取得SBV颁发的《黄金经营许可证》。仅持有中国出口资质或越南进口权（如EIR code）不构成合规，无证销售将被处以货值1–3倍罚款。
越南黄金SCT税率是多少？是否可抵扣？+
标准税率为10%，适用于黄金原料、金条、金饰等终端消费品。该税不可抵扣，须在销售当月20日前单独申报缴纳；若用于再加工（如金饰厂采购金料），须凭SBV许可及加工合同申请SCT暂缓缴纳，但最迟须在成品销售时补缴。
金价大幅上涨是否影响企业所得税（CIT）计税基础？+
是的。越南要求企业按‘实际交易价格’确认收入与成本，金价上涨导致库存金料账面价值升高，可能触发存货重估及递延所得税资产/负债调整。企业须在季度预缴CIT时同步披露重大价格波动影响，并保留SJC每日报价作为计税依据。
未获SBV许可但已通过越南合作伙伴代销黄金，责任如何划分？+
根据越南《行政违法处罚法》第101条，委托方（境外供应商）与受托方（本地合作商）承担连带法律责任。SBV可对双方同时处以罚款、没收货物，并禁止未来3年参与黄金相关招标。建议立即终止代销安排并启动合规整改。
越南黄金进口是否必须使用越南盾结算？有无外汇管制限制？+
是的。依据SBV第15/2022/TT-NHNN号通知，黄金进口合同须以VND计价结算；外商投资企业可凭进口报关单及付款凭证向银行购汇支付境外货款，但单笔超50万美元须提前向SBV备案。
相关关键词
Vietnam gold taxgold import license Vietnamspecial consumption tax VietnamSBV gold licenseVietnam precious metals compliance
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Gold prices edge up - 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. Southeast Asian resort island surpasses Mauritius to be named world's best honeymoon destination 2. South Korean schools hold entrance ceremony for one child as empty-class crisis reaches Seoul 3. Russia surpasses Cambodia to become Vietnam's 3rd largest source of tourists 4. Asia's 'most beautiful island' sees 86.4% growth in foreign arrivals 5. Fields Medalist Ngo Bao Chau recruits 6 world-class mathematicians to reverse Vietnam's brain drain 6. Only two working days separate Vietnam's back-to-back April holidays 7. Why a simple street banh mi still worries me 8. Fields Medalist Ngo Bao Chau to interview Vietnamese students for elite math program as he begins Asia-focused chapter after 15 years in US 9. Ho Chi Minh City eyes resurrection of stalled development projects in central area, including slum once notorious for drugs 10. Vietnam fuel prices hit highest since 2022 as Middle East conflict chokes oil supply Gold prices edge up By Dat Nguyen  March 7, 2026 | 12:22 am PT A person holds gold jewelry at a shop in Ho Chi Minh City. Photo by VnExpress/Quynh Tran Vietnam gold prices rose Saturday morning as global rates increased. Saigon Jewelry Company gold bar went up 0.65% to VND185 million (US$7,055.70) per tael. A tael equals 37.5 grams or 1.2 ounces.Gold ring also increased by 0.65% to VND185 million per tael. Gold prices in Vietnam have risen 21% so far this year.Globally gold rose on Friday after softer U.S. payrolls data kept hopes of a Federal Reserve rate cut alive, but remained on track for its first weekly decline in five weeks as a stronger dollar kept gains in check, Reuters reported.Spot gold was up 1.4% at $5,149.14 per ounce, but was down 2.4% this week. U.S. gold futures for April delivery settled 1.6% higher at $5,158.70.The U.S. dollar index was set for its strongest weekly rise in over a year as the escalating conflict in the Middle East drove demand for safe-haven assets.Gold is often viewed as a long-term inflation hedge, but typically performs well in low interest-rate environments because it yields no income. It is up more than 18% so far this year. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000