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.

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