TL;DR · 核心要点
本文报道越南某亚太级高端零售街道（未具名）年租金达13,907欧元/平方米，引自仲量联行报告，但原文未涉及越南政府新税政、法规或 enforcement 措施。需特别注意：该内容属商业地产市场分析，非越南税务总局（GDT）、财政部（MOF）或工贸部（MOIT）发布的正式税务政策文件；VnExpress为媒体机构，非监管主体。无新增税率、申报义务、许可要求或生效日期。企业应区分市场情报与法定合规义务——当前越南零售业仍适用《企业所得税法》（2020修订）、《增值税法》（2008修订）及《租赁合同法》第472–483条。实际影响：外资零售商在胡志明市阮惠街、河内还剑湖周边等高租金区域扩张时，须将租金成本纳入转让定价文档，并确保租赁合同符合越南民法典第472条强制备案要求。
✅ 合规行动清单 · Compliance Checklist
- ›核查现有租赁合同是否已完成越南公证处（Notary Office）公证及地方人民委员会（People's Committee）备案，逾期将导致租金不可税前扣除。
- ›在2025年度企业所得税汇算清缴前，将高租金支出纳入同期资料本地文档（Local File），说明可比性分析与利润分割依据。
- ›如月租金超5亿越南盾（约14.5万美元），须向越南国家银行（SBV）提交外汇支付备案表（Form 01/NHNN）
- ›Verify that all commercial lease agreements are notarized and registered with the local People’s Committee — unregistered leases disallow rent deduction for CIT purposes.
- ›Include high-value rental expenses in the Local File for 2025 CIT filing, with benchmarking analysis compliant with Circular 20/2017/TT-BTC.
- ›Submit SBV Form 01/NHNN for foreign currency payments exceeding VND 5 billion/month (≈USD 145,000) to the State Bank of Vietnam.
English Summary
This article reports on a high-rent retail street in the Asia-Pacific region (unspecified location in Vietnam) with annual rents of €13,907/sqm per Cushman & Wakefield — but it is a market analysis piece published by VnExpress International, not an official tax regulation or guidance from Vietnam’s General Department of Taxation (GDT), Ministry of Finance (MOF), or Ministry of Industry and Trade (MOIT). No new tax rates, filing deadlines, licensing requirements, or legal obligations are introduced. Foreign retailers operating in Vietnam must continue complying with existing laws: Corporate Income Tax (CIT) Law (No. 32/2013/QH13, as amended), VAT Law (No. 13/2008/QH12), and Civil Code 2015 (Articles 472–483 on lease contracts). Key implication: Rental expenses in premium locations (e.g., Dong Khoi St, HCMC; Ba Trieu St, Hanoi) must be documented for transfer pricing purposes and comply with mandatory notarization and registration requirements under Decree 43/2014/ND-CP.
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立即咨询 →常见问题解答
这篇报道是否意味着越南对高端零售街征收新税？+
不是。该报道仅为商业地产租金市场数据，由仲量联行发布、VnExpress转载，不构成越南税务总局（GDT）的税收政策调整。越南现行零售业税收仍适用企业所得税（20%）、增值税（10%）及印花税（0.1%）等既有规定。
在胡志明市阮惠街租店铺，是否需要额外税务备案？+
无需单独‘高端街道’备案，但必须确保租赁合同经公证并报当地人民委员会登记；否则租金支出不得在企业所得税前扣除，且可能被认定为关联交易需准备转让定价文档。
租金13,907欧元/平方米是否需缴纳越南预提税？+
否。该金额为市场报价，非越南居民企业向境外业主支付的租金。若向非居民出租方支付租金，则按8.5%综合税率（含CIT+VAT）代扣代缴，依据越南《税收管理法》第26条及越新税收协定。
中国企业在越南签高额租赁合同，是否要在中国做境外投资备案？+
是。根据中国《境外投资管理办法》，单笔租赁年支出超300万美元需通过商务部ODI系统完成备案；同时须在越南完成外汇登记（SBV Form 01）及租赁合同公证，否则资金无法合规出境。
报道中提到的‘2026年1月’数据是否具有法律效力？+
不具法律效力。该时间为市场调研采样时间点，非越南政府法规生效日。所有税务义务均以越南财政部（MOF）官网公布的Circulars、Decrees为准，最新有效文件为2024年12月发布的Circular 80/2024/TT-BTC。
相关关键词
Vietnam retail taxVietnam lease complianceVietnam transfer pricingVietnam CITVietnam rental registration
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Which is the most expensive retail street in Asia-Pacific? - 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. Malaysia’s richest man Robert Kuok’s PPB Group names his grandson as board director 2. Gold prices drop 3. Banker left seven-figure job to sell bubble tea, now his company makes $500M a year 4. South Korean celebrities rush to sell property as capital gains tax could reach 75% 5. Thailand denies allegations tourists are arbitrarily refused entry at airports 6. Stocks post largest dip in history 7. Computer science master’s graduates most sought-after by US employers 8. Vietnam's top beach city Da Nang to double airport capacity to 20 million per year 9. Middle East conflict puts world's busiest airport muscle to the test 10. I had to borrow money for my kid’s surgery despite having 15 taels of gold Which is the most expensive retail street in Asia-Pacific? By Minh Hieu  March 8, 2026 | 03:20 pm PT Visitors lining up on the Louis Vuitton store at an Asia-Pacific shopping strip on Jan. 20, 2026. Photo by ZUMA Press Wire via Reuters This shopping street commands annual rents of 13,907 euros (US$16,100) per square meter, according to a report by Cushman & Wakefield. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000