Vietnam: 应对复杂性:越南增值税简要入门

Last Updated: 27 November 2017
Article by Diem Nguyen Ngoc

在TMF Group 2017年度的金融复杂度指数排名中,越南位列第五的主要是由于报告所带来的负担,及其'令人困惑'的增值税制度。

依据TMF Group 2017年度首个 金融复杂度指数,越南的会计与税务合规性情况在亚太地区的国家中是最为复杂的,比其庞大而复杂的邻国中国更甚。

在对欧洲、中东、非洲、亚太和美洲的94个管辖地的排名中 (1为最复杂), 越南主要因其报告所带来的负担及其'令人困惑'的增值税制度而位列第五。

企业在越南营业,税收是他们面临的一个现实问题。越南的增值税制度要求企业具备了解其免税额、扣除额、退还金额、各种增值税税率和正确的增值税归档方式的专业知识。企业必须正确找到最适合其自身的增值税计算方法,并且增值税应适用于产业链的每一个部分的所有商业交易,并确保其能够正确遵守税务流程。

然而,在东盟国家中,越南经济发展迅速,一直保持着持久活力,以其现今的发展势头,越南将成为世界制造业枢纽,但是,许多外国侨民觉得越南存在不必要的商业法规,而且过于繁琐。如今,越南政府正努力通过采用国际标准来降低其政策复杂性,但一些企业对此并无耐心,不想进入越南发展。如果您就是这样的企业,我们在此为您提供一些应对越南税收复杂性的小贴士。

增值税涵盖哪些内容?

越南的增值税法律适用于越南全境。若无另行规定,越南的生产、贸易或消费领域的货物和服务相关贸易均适用增值税。

越南的增值税税率

  • 标准税率为10%
  • 基本食物、交通、医疗设备、用于交易的农业生产和服务的税率为5%
  • 出口货物和服务;海外和自由贸易区的建设和设施;国际运输的税率为0%。

增值税不适用于农产品/货物设备、化肥和动物饲料。

所有的增值税必须通过越南盾缴纳。

增值税登记

根据2017年9月19日修订后的法律规定,自11月5日起,企业不再需要登记增值税扣除法。截止当前,所有在越南新成立的企业均需登记增值税扣除法或是直接适用自动扣除法。

外国承包商和增值税

不以设立形式存在的企业——也就是外国承包商——在一年中有超过183天的时间在越南拥有固定营业场所或在一年中有超过183天的时间在越南开展业务,采用越南的会计标准或混合法缴纳增值税,可以直接通过税额抵免法向税务部门缴纳赋税。

尽管如此,如果您使用的服务是由非居民提供的,那么所缴纳的增值税必须运用扣缴税款机制。

增值税发票

除提供出口货物和服务的企业之外,任何适用增值税扣除法的其他企业均应提供增值税发票。

增值税发票分为三种形式:

  • 由企业印制的增值税发票
  • 电子发票
  • 交由第三方印制的增值税发票。

每种发票形式均有其适用条件,且必须经由税务部门批准后方能使用。

增值税发票必须包含如下强制信息:

  • 发票类型的名称
  • 发票编号模式标志和发票标志
  • 发票副本名称
  • 发票序列号
  • 卖方和买方的名称(姓名)、地址和税标识号
  • 货物或服务的名称、计算单位、数量和单价;大小写的总数
  • 买方和卖方的签名和全称、卖方的印章(如有)和发票出具日期
  • 发票印制单位名称、收费软件提供商或提供电子发票解决方案的中介机构
  • 发票必须以越南语填写,也可采用两种语言填写。

增值税返还

企业必须每月申报增值税(若营业额在500亿越南盾及以上),并于次月20日前提交增值税申报单;或每季度申报增值税(若营业额在500亿越南盾以下),并于下一季度的前30日内提交增值税申报单——即使没有发生增值税。对于货物和服务贸易中适用不同增值税税率的企业,其增值税必须根据对每种货物或服务类型的规定进行申报。

增值税返还必须每月、每季度进行电子存档。

增值税退款

  • 对于依托投资注册项目新成立的企业按照扣除法所缴纳的增值税,若其投资期为12个月及以上,则用作投资的货物和服务增值税可以每年予以返还;或者,若累计增值税可扣除额为3亿越南盾及以上,其增值税也可予以返还。
  • 当运用增值税扣除法的现有企业在同一省份/城市中开展新项目(供出售或出租的房屋除外),若该企业新项目剩余的进项增值税在扣除后为3亿越南盾及以上,则可予以返还。
  • 若出口货物和服务的进项增值税在扣除后为3亿越南盾及以上,则可予以返还。

增值税扣除条件

所有在越南经营的企业均可就其所缴纳的任何货物或服务生产或贸易所需要缴纳的增值税提出扣除申请;通过抵消销售销项税或增值税可弥补进项税。

根据有效增值税发票或非现金支付证明上载明的增值税额,确定可扣除的进项增值税额。

还有任何不明白之处吗?

现在就 点击此处下载金融复杂度指数报告(只限英文版)。

Originally published 2017 09 27

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on Mondaq.com.

Click to Login as an existing user or Register so you can print this article.

Authors
 
Some comments from our readers…
“The articles are extremely timely and highly applicable”
“I often find critical information not available elsewhere”
“As in-house counsel, Mondaq’s service is of great value”

Related Topics
 
Related Articles
 
Up-coming Events Search
Tools
Print
Font Size:
Translation
Channels
Mondaq on Twitter
 
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
 
Email Address
Company Name
Password
Confirm Password
Position
Mondaq Topics -- Select your Interests
 Accounting
 Anti-trust
 Commercial
 Compliance
 Consumer
 Criminal
 Employment
 Energy
 Environment
 Family
 Finance
 Government
 Healthcare
 Immigration
 Insolvency
 Insurance
 International
 IP
 Law Performance
 Law Practice
 Litigation
 Media & IT
 Privacy
 Real Estate
 Strategy
 Tax
 Technology
 Transport
 Wealth Mgt
Regions
Africa
Asia
Asia Pacific
Australasia
Canada
Caribbean
Europe
European Union
Latin America
Middle East
U.K.
United States
Worldwide Updates
Registration (you must scroll down to set your data preferences)

Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice):

  • To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests.
  • To enable features such as password reminder, news alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our content providers ("Contributors") who contribute Content for free for your use.

Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below.

Mondaq has a "free to view" business model. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. Once personal data is transferred to our Contributors they become a data controller of this personal data. They use it to measure the response that their articles are receiving, as a form of market research. They may also use it to provide Mondaq users with information about their products and services.

Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions

Mondaq.com (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of www.mondaq.com

To Use Mondaq.com you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.

Disclaimer

The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.

General

Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions