🌏 东南亚合规中心
🇻🇳 Vietnam税务

越南税务合规指南：高价不动产交易中的印花税与资本利得税要点

来源：GDT · VnExpress Vietnam生效日期：2024-07-01

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

本文虽报道香港富豪在港售房事件，但其中涉及的高额不动产交易税务筹划逻辑（如赶在税率上调前完成交割）对在越南开展高价值地产投资的中国企业具有强警示意义。越南对不动产转让征收10%企业所得税（资本利得税）、0.5%印花税及可能的增值税（若卖方为开发商或频繁交易主体）；2024年《税收管理法实施细则》明确要求非居民纳税人须委托越南税务代理人申报；跨境支付需附完税证明方可汇出。企业须注意：（1）交易时点影响适用税率；（2）租赁转出售需重新核定计税基础；（3）外资企业转让越南境内房产须经省级税务机关备案。实际影响：中国房企、私募基金及个人投资者在越处置商业地产或住宅资产时，若未提前规划税务结构，可能面临补税、滞纳金及汇出受阻风险。

✅ 合规行动清单 · Compliance Checklist

  • ›立即委托越南持牌税务代理人办理不动产转让税务申报，依据2024年《税收管理法实施细则》第12条；逾期未委托将被处以罚款
  • ›在交易交割前向省级税务机关（如胡志明市税务局或河内市税务局）完成外资企业房产转让备案，备案须于签约后15个工作日内提交
  • ›重新核定租赁转出售资产的计税基础，聘请越南注册会计师出具专项税务意见书，作为申报附件于申报当日同步提交
  • ›跨境支付前确保取得越南税务机关签发的完税证明（Form 01/TNCN或Form 05/GTGT），否则银行将拒绝汇出
  • ›Appoint a licensed Vietnamese tax agent before transaction closing to file corporate income tax and stamp duty returns, per Clause 12 of the 2024 Decree on Tax Administration Implementation; late appointment triggers penalty
  • ›Submit foreign-invested enterprise real estate transfer registration to the provincial tax authority (e.g., Ho Chi Minh City Tax Department or Hanoi Tax Department) within 15 working days after signing the sale contract
  • ›Recalculate the tax base for assets converted from lease to sale and submit a certified Vietnamese CPA’s tax opinion letter as mandatory attachment with the tax return
  • ›Obtain official tax clearance certificate (Form 01/TNCN or Form 05/GTGT) issued by Vietnamese tax authorities prior to cross-border payment—banks will block outward remittance without it

⚡ 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

中国企业在越南出售持有5年的办公楼，是否需缴纳资本利得税？+
是。越南对企业法人转让不动产取得的收益统一按10%征收企业所得税（即资本利得税），无论持有年限长短。若买方为越南居民且交易经公证，还需代扣代缴0.5%印花税，并在交割后10日内向当地税务局申报。
非中国大陆注册的SPV公司出售越南境内公寓，如何履行纳税义务？+
根据越南第106/2016/ND-CP号法令及2024年修订版，非居民实体必须委托越南持牌税务代理人办理登记、申报及缴税。未委托将导致交易无法完成产权过户，且面临应纳税额20%罚款。
越南是否对境外买家购买房产征收额外税费？+
不征收额外‘外资税’，但外资自然人/企业受限于《住房法》第16条，仅可购商用公寓（非别墅/农地），且单项目限购30%。税务上与本地买家一致，但需额外提交外汇来源证明及完税凭证方可汇入购房款。
买卖合同约定‘税费由买方承担’，是否合法有效？+
民事约定有效，但不能免除卖方法定纳税义务。越南税务局只向法律登记的纳税人（通常为卖方）追缴税款。买方代付后须保留完税凭证，否则无法抵扣其后续转让成本。
越南房产交易是否需要缴纳增值税（VAT）？+
仅当卖方为房地产开发商、或以营利为目的频繁转让不动产（年超2次）时，才按10%缴纳增值税。普通企业或个人偶发性出售自用房产免征VAT，但仍需缴10%企业所得税或个人所得税。

相关关键词

越南印花税越南资本利得税越南不动产转让税越南税务代理越南非居民纳税
📄 官方原文参考（英文）点击展开
Hong Kong billionaire Edwin Leong sells prime apartment for $41M - 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. Gold prices plunge 7. Vietnam PM orders emergency construction of HCMC-Long Thanh railway link 8. Ho Chi Minh City braces for 38 C heat, unseasonal rains in March 9. 5-star hotel in Dubai receives 1-star ratings after missile debris falls on facade 10. Middle East flight collapse leaves overseas Vietnamese with no way back to Europe after Tet Hong Kong billionaire Edwin Leong sells prime apartment for $41M By Dat Nguyen &nbspMarch 3, 2026 | 04:11 pm PT Billionaire Edwin Leong Siu-hung, known as Hong Kong’s “king of shops,” has sold an apartment in a prime area for HKD323 million (US$41 million). Land Registry records show that Leong, chairman of conglomerate Tai Hung Fai Enterprise Group, sold the four-bedroom apartment in the ultra-exclusive Mount Nicholson enclave on The Peak at HKD70,740 per square foot, according to the South China Morning Post. Properties on Mount Nicholson, Hong Kong. Photo by Wikipedia/Wpcpey He had acquired the property in 2016 for about HKD312 million. Although the selling price was about 3.5 times higher than the purchase price, stamp duty and transaction costs may have resulted in a loss.Leong said the flat had been leased out but became vacant after the tenant moved out. "It’s better to sell as it’s difficult to find tenants now," he said, noting that the rental yield was only 1% to 2%.The buyer was Earthstone, whose director is Fu Songyang, a mainland entrepreneur and founder of Beijing-based luxury car dealer FFF-Automobile.The agreement was signed on Feb. 11 and the transaction was completed on Wednesday, a day before a higher stamp duty rate on homes priced above HKD100 million came into force, allowing the buyer to avoid the increased 6.5% levy.Leong earned the moniker "king of shops" from amassing an large portfolio of retail and commercial properties through his company Tai Hung Fai. He has a net worth of $2.3 billion, according to Forbes. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000
🤖 AI 咨询💬 WhatsApp