<p>河内——财政部正在寻求使家庭企业的税收门槛更加灵活，并为小型企业引入免税收入水平，以适应经济压力并支持增长。</p>
<p>财政部在现行政策生效仅四个月后，提出了关于家庭企业应税收入门槛的新规定，同时考虑首次引入小型企业的免税门槛。</p>
<p>在一项修订个人所得税、企业所得税和增值税法律的草案中，财政部提议取消固定的 5 亿越南盾收入门槛。相反，建议由政府根据当前经济状况设定门槛。</p>
<p>根据现行规定，自 2026 年 1 月 1 日起，年收入低于 5 亿越南盾（19,600 美元）的个人和家庭企业免征个人所得税和增值税。该门槛在对收入较高的纳税人适用个人所得税税率之前进行扣除。</p>
<p>财政部表示，该提案将有助于确保税收政策保持灵活，能够响应不断变化的国内条件，同时提高透明度并支持收入征收。</p>
<p>财政部指出，随着经济环境的变化，特别是在 2025 年底个人所得税法修订后，调整是必要的，提到原材料成本上升、需求减弱以及家庭企业面临的持续困难。全球不确定性也继续对贸易、投资和整体经济表现造成压力。</p>
<p>财政部表示，提议的变更将有助于使税收政策与数字经济的发展保持一致，并抑制逃税行为。</p>
<p>该提案还旨在支持小规模和脆弱的家庭企业，同时鼓励它们根据更广泛的私营部门发展政策转型为正式企业。</p>
<p>财政部表示，通过允许政府确定门槛，相关部门将有更清晰的法律依据来更灵活地调整财政政策，包括税收和费用，特别是在紧急情况下。</p>
<p><strong>为小型企业提议免税门槛</strong></p>
<p>财政部还提议为小型企业引入企业所得税免税的收入门槛，这一政策在现行规则中并未规定。</p>
<p>根据草案，如果公司的年收入低于由政府确定的水平，将免征企业所得税。</p>
<p>该措施预计将适用于 2026 税务年度，需经批准。</p>
<p>财政部表示，该提案旨在更好地支持小型和微型企业，这些企业占越南约 90 万家企业的近 94%。</p>
<p>财政部补充说，国际经验表明，许多国家使用税收激励措施，包括降低税率或免税，以促进小型企业的发展，这些企业被广泛视为经济增长的关键驱动力。</p>
<p>越南已经为小型企业提供了一些税收激励，包括对年收入低于 50 亿越南盾的家庭经营转型的新成立企业提供两年的企业所得税免税。</p>
<p>对年收入不超过 30 亿越南盾的企业适用 15% 的优惠税率，对年收入在 30 亿至 50 亿越南盾之间的企业适用 17% 的税率。</p>
<p>然而，目前没有针对小型企业的基于收入的免税门槛，与家庭和个人企业适用的门槛相比。</p>
<p>财政部表示，这样的门槛将有助于改善政策的一致性，增强公平性，并鼓励家庭企业转型为正式企业。</p>
<p>财政部正在寻求政府批准，以加快程序在第 16 届国会第一次会议上提交草案，会议定于 4 月 20 日至 23 日举行。</p>
<p>根据 2017 年《中小企业支持法》，中小企业被定义为参与社会保险的员工不超过 2000 人，且总资本不超过 100 亿越南盾或前一年总收入不超过 300 亿越南盾的企业。——越南新闻社</p>

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<p>越南财政部提议为家庭企业设定更灵活的税收门槛，并为小型企业设定免税收入水平，以适应经济压力。草案建议取消固定的 5 亿越南盾收入门槛，允许政府根据经济状况设定门槛。此外，提议为小型企业提供新的企业所得税免税政策，旨在支持越南近 94% 的企业。财政部寻求政府批准，以加快草案在 2024 年 4 月提交全国议会的进程</p>

<p>HÀ NỘI — The finance ministry is seeking to make tax thresholds more flexible for household businesses and introduce a tax-free revenue level for small firms, in a move aimed at adapting to economic pressures and supporting growth.</p>
<div class="lb-trans"><p>河内——财政部正在寻求使家庭企业的税收门槛更加灵活，并为小型企业引入免税收入水平，以适应经济压力并支持增长。</p>
</div><p>The Ministry of Finance has proposed new regulations on taxable revenue thresholds for household businesses just four months after the current policy took effect, while also considering the introduction of the first-ever tax exemption threshold for small enterprises.</p>
<div class="lb-trans"><p>财政部在现行政策生效仅四个月后，提出了关于家庭企业应税收入门槛的新规定，同时考虑首次引入小型企业的免税门槛。</p>
</div><p>In a draft law amending several articles of the laws on personal income tax, corporate income tax and value-added tax, the ministry proposed scrapping the fixed revenue threshold of VNĐ500 million. Instead, it suggested the threshold be set by the Government based on prevailing economic conditions.</p>
<div class="lb-trans"><p>在一项修订个人所得税、企业所得税和增值税法律的草案中，财政部提议取消固定的 5 亿越南盾收入门槛。相反，建议由政府根据当前经济状况设定门槛。</p>
</div><p>Under current regulations, which took effect on January 1, 2026, individual and household businesses with annual revenue below VNĐ500 million (US$19,600) are exempt from personal income tax and value-added tax. The threshold is deducted before applying personal income tax rates to those with higher revenue.</p>
<div class="lb-trans"><p>根据现行规定，自 2026 年 1 月 1 日起，年收入低于 5 亿越南盾（19,600 美元）的个人和家庭企业免征个人所得税和增值税。该门槛在对收入较高的纳税人适用个人所得税税率之前进行扣除。</p>
</div><p>The ministry said the proposal would help ensure tax policy remains flexible and responsive to evolving domestic conditions, while improving transparency and supporting revenue collection.</p>
<div class="lb-trans"><p>财政部表示，该提案将有助于确保税收政策保持灵活，能够响应不断变化的国内条件，同时提高透明度并支持收入征收。</p>
</div><p>It noted that adjustments are needed as the economic environment shifts following revisions to the personal income tax law in late 2025, citing rising input costs, weakening demand and ongoing difficulties faced by household businesses. Global uncertainties also continue to weigh on trade, investment and overall economic performance, it added.</p>
<div class="lb-trans"><p>财政部指出，随着经济环境的变化，特别是在 2025 年底个人所得税法修订后，调整是必要的，提到原材料成本上升、需求减弱以及家庭企业面临的持续困难。全球不确定性也继续对贸易、投资和整体经济表现造成压力。</p>
</div><p>The ministry said the proposed changes would help align tax policy with the development of the digital economy and discourage tax evasion.</p>
<div class="lb-trans"><p>财政部表示，提议的变更将有助于使税收政策与数字经济的发展保持一致，并抑制逃税行为。</p>
</div><p>The proposal is also intended to support small-scale and vulnerable business households, while encouraging them to transition into formal enterprises in line with broader policies on private sector development.</p>
<div class="lb-trans"><p>该提案还旨在支持小规模和脆弱的家庭企业，同时鼓励它们根据更广泛的私营部门发展政策转型为正式企业。</p>
</div><p>By allowing the Government to determine the threshold, authorities would have a clearer legal basis to adjust fiscal policy, including taxes and fees, more flexibly, particularly in urgent situations, the ministry said.</p>
<div class="lb-trans"><p>财政部表示，通过允许政府确定门槛，相关部门将有更清晰的法律依据来更灵活地调整财政政策，包括税收和费用，特别是在紧急情况下。</p>
</div><p><strong>Tax exemption threshold proposed for small firms</strong></p>
<div class="lb-trans"><p><strong>为小型企业提议免税门槛</strong></p>
</div><p>The ministry also proposed introducing a revenue threshold for corporate income tax exemption for small enterprises, a policy not currently provided for under existing rules.</p>
<div class="lb-trans"><p>财政部还提议为小型企业引入企业所得税免税的收入门槛，这一政策在现行规则中并未规定。</p>
</div><p>Under the draft, a new provision would exempt companies from corporate income tax if their annual revenue falls below a level to be determined by the Government.</p>
<div class="lb-trans"><p>根据草案，如果公司的年收入低于由政府确定的水平，将免征企业所得税。</p>
</div><p>The measure is expected to apply from the 2026 tax year, subject to approval.</p>
<div class="lb-trans"><p>该措施预计将适用于 2026 税务年度，需经批准。</p>
</div><p>The ministry said the proposal was intended to better support small and micro-sized enterprises, which account for nearly 94 per cent of about 900,000 businesses operating in Việt Nam.</p>
<div class="lb-trans"><p>财政部表示，该提案旨在更好地支持小型和微型企业，这些企业占越南约 90 万家企业的近 94%。</p>
</div><p>It added that international experience showed many countries use tax incentives, including reduced rates or exemptions, to promote the development of small firms, which are widely seen as a key driver of economic growth.</p>
<div class="lb-trans"><p>财政部补充说，国际经验表明，许多国家使用税收激励措施，包括降低税率或免税，以促进小型企业的发展，这些企业被广泛视为经济增长的关键驱动力。</p>
</div><p>Việt Nam already provides some tax incentives for small enterprises, including a two-year corporate income tax exemption for newly established businesses converted from household operations with annual revenue below VNĐ50 billion.</p>
<div class="lb-trans"><p>越南已经为小型企业提供了一些税收激励，包括对年收入低于 50 亿越南盾的家庭经营转型的新成立企业提供两年的企业所得税免税。</p>
</div><p>Preferential tax rates of 15 per cent are applied to firms with annual revenue not exceeding VNĐ3 billion and 17 per cent for those with revenue between VNĐ3 billion and VNĐ50 billion.</p>
<div class="lb-trans"><p>对年收入不超过 30 亿越南盾的企业适用 15% 的优惠税率，对年收入在 30 亿至 50 亿越南盾之间的企业适用 17% 的税率。</p>
</div><p>However, there is currently no revenue-based tax exemption threshold for small enterprises comparable to that applied to household and individual businesses.</p>
<div class="lb-trans"><p>然而，目前没有针对小型企业的基于收入的免税门槛，与家庭和个人企业适用的门槛相比。</p>
</div><p>The ministry said such a threshold would help improve policy consistency, enhance fairness and encourage household businesses to transition into formal enterprises.</p>
<div class="lb-trans"><p>财政部表示，这样的门槛将有助于改善政策的一致性，增强公平性，并鼓励家庭企业转型为正式企业。</p>
</div><p>The Ministry of Finance is seeking Government approval to submit the draft law to the National Assembly under expedited procedures at the first session of the 16th National Assembly, scheduled for April 20-23.</p>
<div class="lb-trans"><p>财政部正在寻求政府批准，以加快程序在第 16 届国会第一次会议上提交草案，会议定于 4 月 20 日至 23 日举行。</p>
</div><p>Under the Law on Support for Small and Medium-sized Enterprises 2017, small and medium-sized enterprises are defined as those with no more than 2,000 employees participating in social insurance and total capital not exceeding VNĐ100 billion or total revenue in the preceding year not exceeding VNĐ300 billion. — VNS</p>
<div class="lb-trans"><p>根据 2017 年《中小企业支持法》，中小企业被定义为参与社会保险的员工不超过 2000 人，且总资本不超过 100 亿越南盾或前一年总收入不超过 300 亿越南盾的企业。——越南新闻社</p>
</div>

Finance ministry eyes flexible tax thresholds

- 财政部拟放宽家庭企业税收门槛，支持小型企业免税。  
- 新规将取消固定 5 亿越南盾收入门槛，灵活应对经济变化。  
- 预计 2026 年起，小型企业年收入低于政府设定水平将免征所得税。

财政部考虑灵活调整税收门槛