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越南出口企业面临红海危机:物流成本上涨与交货延迟税务影响

来源:GDT · VnExpress Vietnam

作者:东南亚合规中心编辑团队

TL;DR · 核心要点

本文揭示中东紧张局势导致红海航运中断,间接推高越南出口企业的物流、保险及原材料成本,并引发财务重估与交付周期调整。关键合规信息包括:1)运费及保险费上涨可能影响FOB/CIF价格构成,进而改变增值税(VAT)计税基础;2)延期交货可能导致出口退税申报超期(越南规定出口后90日内完成退税申请);3)紧急采购原材料产生的预付款增加,需关注企业所得税税前扣除凭证合规性;4)海运改道产生的额外燃油附加费(BAF)、战争险保费等须取得合规发票方可税前抵扣;5)合同不可抗力条款援引需留存官方航运通告、船公司函件等证据链以支持税务争议应对。企业实际影响涵盖现金流压力加剧、出口退税率执行风险上升、转让定价文档更新必要性提高,以及跨境财税合规审计风险显著提升。

✅ 合规行动清单 · Compliance Checklist

  • 立即核查2024年1月1日以来所有出口报关单的FOB/CIF价格构成,重新计算增值税计税基础,并于2024年6月30日前向越南税务总局(GDT)提交价格调整说明
  • 对2023年10月1日后发货但尚未申报出口退税的订单,于90日期限届满前3个工作日完成退税申请并同步上传红海航运中断官方证明文件
  • 自2024年第二季度起,在企业所得税申报中对所有紧急原材料预付款补充提供经公证的采购合同、船公司改道通知及合规增值税专用发票,确保税前扣除凭证链完整
  • Review FOB/CIF price composition for all export customs declarations since 1 Jan 2024, recalculate VAT taxable basis, and submit price adjustment explanation to General Department of Vietnam Taxation (GDT) by 30 June 2024
  • File export VAT refund applications for all shipments dispatched after 1 Oct 2023 but not yet claimed, completing submission at least 3 working days before the 90-day deadline with official Red Sea disruption evidence attached
  • For all urgent raw material advance payments from Q2 2024 onward, supplement corporate income tax filings with notarized procurement contracts, carrier rerouting notices, and compliant VAT invoices to ensure full deductible documentation chain

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常见问题解答

红海绕行导致海运费暴涨,这部分额外运费能否在越南企业所得税前扣除?+
可以,但须满足三项条件:1)取得合法有效的境外运输服务发票或形式发票(含SWIFT付款凭证);2)费用与取得收入直接相关且已实际发生;3)若为向非居民支付,需确认是否已代扣代缴10%增值税及5%企业所得税(如适用),否则不得税前扣除。
因红海停航导致出口报关延迟,错过90天出口退税申报期,还能补办吗?+
越南税务总局(GDT)原则上不接受逾期退税申请,但若企业提供越南船运协会(VITAS)或越南海事局出具的‘不可抗力证明’,可申请个案豁免。需在延误发生后15个工作日内提交书面说明及佐证材料。
紧急囤货产生的大额预付款,会计上计入存货,税务上如何确认成本结转时点?+
根据越南《企业所得税法》第12条,存货成本应于销售实现时结转。预付款本身不构成税前扣除项,仅当货物实际到港、完成进口清关并验收入库后,对应采购成本方可计入当期销货成本进行税前扣除。
改道好望角后冷藏柜运输时间延长,新增的制冷电费和保险费能否单独开票并抵扣进项税?+
可以。只要服务商开具符合越南财政部第123/2020/ND-CP号令要求的电子发票(包含服务明细、税码、VAT号),且该费用属于生产经营直接支出,即可作为进项税额抵扣。建议在合同中明确费用分项列示。
客户因交货延迟要求降价补偿,这笔销售折让在越南如何进行税务处理?+
需签订书面折让协议,并由客户签发红字发票(Credit Note)或提供越南认可的等效文件。企业据此开具红字增值税专用发票,冲减当期销项税额;同时调减企业所得税应税收入,须在申报表附注中说明原因及依据。

相关关键词

越南出口退税红海航运中断越南增值税合规越南企业所得税越南国际物流税务
📄 官方原文参考(英文)点击展开
Vietnamese exporters face rising costs, delays as Middle East tensions disrupt Red Sea - 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 Vietnamese exporters face rising costs, delays as Middle East tensions disrupt Red Sea By VNA &nbspMarch 3, 2026 | 01:12 am PT Containers at the Lach Huyen Port in Hai Phong City on Jan. 20, 2025. Photo by VnExpress/Le Tan Vietnamese companies have reported higher logistics, insurance and raw material costs due to escalating Middle East tensions, prompting revisions to financial plans, pricing and delivery schedules for forthcoming orders. Recalculating prices and delivery timelinesPham Quang Anh, general director of Dony Garment Co., said Jordan makes up almost 20% of his company’s exports, with most shipments passing through the Red Sea.Containers are still rolling out on time with zero cancellations so far, but he is facing potential 15-to-20-day delays that could leave retailers high and dry during peak shopping seasons. If disruptions persist for months, the impact could extend to clients’ entire business cycle.Mechanical and electrical material supplier Cat Van Loi has shipped its first load of gear and parts for a big thermal power plant in Saudi Arabia and is pushing ahead with the rest in stages. Even with phased contracts, the firm warned that sharp hikes in freight surcharges and longer shipping times are threatening to tank the whole project's efficiency.Should current orders proceed without major interruption, greater risks loom for contracts slated for signing in the second and third quarters. Numerous enterprises and industry associations said companies are panic-buying raw materials right now to avoid shortages or missing deadlines, which is sucking up huge amounts of working capital fast.Dang Phuc Nguyen, general secretary of the Vietnam Fruit and Vegetables Association, noted that rerouting vessels away from the Red Sea has lengthened shipping times by many days, raising costs for refrigerated containers and cargo insurance.Associations representing apparel, wood processing and food industries said they are tracking movements in freight and marine insurance rates. Prolonged high transport costs could erode the price competitiveness of Vietnamese exports.Suspension of tours to several Middle Eastern destinationsOn Monday, several travel companies in Ho Chi Minh City announced a temporary halt to tour packages to certain Middle Eastern spots. At the same time, they have deployed emergency measures for groups already there, including those transiting through Dubai.The Middle East has been blowing up in popularity with Vietnamese vacationers lately, especially the Dubai-Abu Dhabi-Egypt combo routes. Amid rising tensions, loads of customers are begging to push trips back, cancel outright or get their money back. Tour operators are stuck trying to keep travelers safe while dealing with additional costs and contractual commitments arising from itinerary changes. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000