🌏 东南亚合规中心
🇻🇳 Vietnam税务

越南房地产销售活动税务合规指南|2026年富美兴Harmonie项目启示

来源:GDT · VnExpress Vietnam

作者:东南亚合规中心编辑团队

TL;DR · 核心要点

本文基于越南富美兴Harmonie公寓首期开盘事件,梳理越南房地产预售环节关键税务义务。虽原文未直接发布新规,但大规模集中销售行为触发多项法定纳税义务:1)开发商须就预售收入按月申报并预缴企业所得税(CIT)及增值税(VAT),适用10%税率;2)购房者为非居民时,开发商负有代扣代缴个人所得税(PIT)义务(转让所得20%或核定征收2%);3)所有商品房买卖合同须在签约后30日内向地方税务局完成印花税(0.1%)及不动产登记税(0.5%)申报;4)分期付款安排需按权责发生制确认收入,不得递延纳税义务。对中资房企、中介及跨境投资者而言,须立即建立预售资金税务台账,同步对接越南本地税务代理完成月度申报,并在合同签署阶段嵌入税务条款以明确代扣责任。

✅ 合规行动清单 · Compliance Checklist

  • 立即委托越南持牌税务代理,在HCMC市税务局完成企业所得税(CIT)及增值税(VAT)月度申报注册(截止:收款当月20日前)
  • 对所有非居民购房者,在签署合同时同步执行2%不动产转让预提所得税代扣,并于次月20日前汇缴至国库
  • 在每份购房合同签署后30日内,向胡志明市税务局提交印花税(0.1%)和不动产登记税(0.5%)完税凭证
  • Appoint a licensed Vietnamese tax agent to register for monthly CIT and VAT filing with Ho Chi Minh City Tax Department by the 20th of the month following receipt of advance payments
  • Withhold 2% PIT on gross sale price from all non-resident buyers at contract signing and remit to State Treasury by the 20th of the following month
  • Submit stamp duty (0.1%) and registration tax (0.5%) payment receipts to HCMC Tax Department within 30 days of each sales contract execution

English Summary

This report analyzes tax compliance implications arising from the March 2026 Phu My Hung Harmonie apartment launch in Ho Chi Minh City — a high-volume, reservation-based real estate sale. Though no new regulation is announced, such events activate mandatory Vietnamese tax obligations: (1) Developers must declare and prepay CIT (20%) and VAT (10%) monthly on advance payments received; (2) For non-resident buyers, developers act as withholding agents for PIT on capital gains (20% of net gain or 2% of gross price); (3) All sales contracts require stamp duty (0.1%) and registration tax (0.5%) filing within 30 days at local tax offices; (4) Revenue recognition follows accrual basis — installment terms do not defer tax liability. Foreign developers, brokers, and investors must appoint a local tax representative, maintain segregated advance-payment ledgers, and file monthly CIT/VAT returns with the Ho Chi Minh City Tax Department by the 20th of the following month.

⚡ 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

中国开发商在越南卖房,是否需要在当地交企业所得税?+
是的。根据越南《企业所得税法》第12条,外国企业在越开展房地产开发与销售即构成常设机构,须就全部预售收入按20%税率缴纳企业所得税,且须按月申报(非年度汇算)。首笔款项到账后即触发纳税义务,不可因项目未完工而延迟。
买家是新加坡公司,购房款付到越南开发商账户,要扣多少税?+
开发商须代扣2%预提所得税(PIT)——按合同总价计算,不扣除成本。该税款属最终税负,无需汇算。若买家后续转售,其资本利得仍需在越南单独申报20%个税。
购房合同用中英文双语签署,是否影响越南税务效力?+
影响重大。越南税务局仅认可越南语版本合同作为征税依据。双语合同必须注明‘越南语文本为唯一法律效力文本’,否则可能导致印花税、登记税申报被拒,甚至影响产权登记。
分期付款协议里写‘交房后才确认收入’,能否延迟缴税?+
不能。越南采用权责发生制,首期款到账即确认应税收入。分期条款仅影响现金流,不改变纳税义务发生时间。延迟申报将产生每日0.05%滞纳金及最高2倍罚款。
如何验证越南税务代理是否具备资质?+
须登录越南税务总局官网(www.gdt.gov.vn)→‘Danh sách đại lý thuế’栏目,核验其税务代理许可证编号、有效期及服务范围。无公示信息或超范围代理(如声称可‘包税’)均属非法,企业将承担连带责任。

相关关键词

Vietnam real estate taxVietnam VAT for propertyVietnam CIT for developersproperty registration tax Vietnamwithholding tax Vietnam property
📄 官方原文参考(英文)点击展开
Nearly 600 Phu My Hung Harmonie apartments sold at morning launch event - 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. 'I didn't enjoy being at the rink from 7 am to 7 pm': The tough childhood of figure skating sensation Alysa Liu 2. Singapore, Malaysia universities take top spots in first Southeast Asia ranking 3. Indonesia to be among world's top 5 economies by 2050 4. Which Asian country sells more EVs than the rest of the world combined? 5. Cha gio ranks among world's best deep-fried dishes 6. Which is Asia's most beautiful beach? 7. Vietnam electronics hub scrambles to fill 330,000 jobs, sparks signing-bonus race 8. Starbucks opens Asia's highest store in Vietnam's Mount Fansipan 9. Vietnam's top leaders cast ballots for 16th National Assembly, People's Councils for 2026-2031 term 10. Which country has the largest oil reserves in Southeast Asia? Nearly 600 Phu My Hung Harmonie apartments sold at morning launch event By Dan Minh &nbspMarch 14, 2026 | 06:00 pm PT Nearly 600 apartments in towers A2 and A3 of the Phu My Hung Harmonie project were sold during a sales event on the morning of March 14, with the number of reservations about 2.5 times higher than the available supply. The event took place at the project's Sales Gallery on Tran Van Tra Street in the Phu My Hung urban area, starting at 8 a.m. Only buyers who had previously made reservations were allowed to participate. Attendees placed ballots into a box, and those drawn earlier were given priority to choose apartments and complete purchase procedures. Customers line up at Phu My Hung Harmonie sale event in the morning of March 14, 2026. Photo by VnExpress/Quynh Tran Although the event was scheduled to begin at 8 a.m., many residents and investors arrived about two hours earlier to complete check-in procedures. According to observations by VnExpress, some buyers from the former Binh Duong area left home as early as 3-4 a.m. and traveled with family members to attend the event.According to the developer, Phu My Hung, the project had received more than 1,500 reservations since its launch, more than 2.5 times the number of units offered in the first sales phase. Some buyers registered to purchase two or more apartments, while others made reservations as family groups. In certain cases, buyers reserved multiple units on the same floor to increase their chances of securing a preferred apartment during the drawing session.The developer said the project recorded the highest number of reservations within four week in the company's sales history, surpassing the record previously set by the Sky Garden 3 project during its first launch in 2008. Thousands of people attend Phu My Hung Harmonie sale event on March 14, 2026. Photo by VnExpress/Quynh Tran From 8 a.m., the developer's representatives began the drawing process in multiple rounds. Applause filled the hall as names were announced. Those given early priority celebrated with family members before moving to the product selection area.By around 1 p.m., nearly all units released in the first sales phase had been purchased.According to Truong Quoc Hung, deputy CEO of Phu My Hung, the market's response to the Harmonie project reflects demand for high-quality housing at reasonable prices. He added that the strong reception would encourage the developer to expand similar projects to other localities in the future. Customers enter the apartment selection area at Phu My Hung Harmonie sale event on March 14, 2026. Photo by VnExpress/Quynh Tran Harmonie is being developed on a two-hectare site in Chanh Hiep Ward, Ho Chi Minh City, formerly part of Binh Duong Province. The project is located near major transport routes such as Vo Van Kiet Boulevard and the My Phuoc-Tan Van corridor. From this location, residents can access nearby industrial parks including VSIP I and VSIP II, as well as production and technology hubs in the region.According to a representative of Phu My Hung, the project targets experts and young families working in the northern area of Ho Chi Minh City."We are seeing rising demand for high-quality housing in this area, particularly from experts and highly skilled workers at nearby industrial parks and technology centers," the representative said.Under the master plan, the development will include five towers ranging from 32 to 34 floors, offering a total of 1,490 apartments and 23 commercial service units located in the podium area. The towers are arranged around the site, forming a central green space with amenities such as a swimming pool, sports facilities, walking paths and community spaces.This inward-oriented layout is designed to enhance natural ventilation, expand landscaped areas and create shared spaces for residents. Rendering of Phu My Hung Harmonie apartments. Photo courtesy of Phu My Hung In addition to its planning features, Harmonie is being developed using standards similar to those applied in previous Phu My Hung projects, including integrated internal amenities, property management services and coordinated landscaping. During the first sales phase, the developer introduced several financial policies, including interest support for bank loans, a grace period on principal payments until the expected handover in 2028, and a payment schedule based on construction progress. According to the company, these policies are intended to help buyers reduce financial pressure in the early stages. Following the March 14 event, Phu My Hung said it will continue monitoring market demand to plan upcoming sales phases of the project.