{"id":24114,"date":"2026-03-26T17:36:57","date_gmt":"2026-03-26T10:36:57","guid":{"rendered":"https:\/\/b-company.jp\/?p=24114"},"modified":"2026-03-26T17:55:53","modified_gmt":"2026-03-26T10:55:53","slug":"vietnams-revised-income-tax-framework-key-changes-and-implications-for-businesses","status":"publish","type":"post","link":"https:\/\/b-company.jp\/zh\/vietnams-revised-income-tax-framework-key-changes-and-implications-for-businesses\/","title":{"rendered":"\u8d8a\u5357\u4fee\u8ba2\u540e\u7684\u6240\u5f97\u7a0e\u6846\u67b6\uff1a\u4e3b\u8981\u53d8\u5316\u53ca\u5176\u5bf9\u4f01\u4e1a\u7684\u5f71\u54cd"},"content":{"rendered":"<div class=\"vc_row wpb_row vc_row-fluid\"><\/div><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"vc_message_box vc_message_box-standard vc_message_box-rounded vc_color-info\" ><div class=\"vc_message_box-icon\"><i class=\"fas fa-info-circle\"><\/i><\/div><p><em>B&amp;Company \u662f\u81ea 2008 \u5e74\u8d77\u5728\u8d8a\u5357\u6210\u7acb\u7684\u9996\u5bb6\u4e13\u95e8\u4ece\u4e8b\u5e02\u573a\u7814\u7a76\u548c\u6295\u8d44\u54a8\u8be2\u7684\u65e5\u672c\u516c\u53f8\u3002<\/em><\/p>\n<p><em>\u5728\u201c\u8d8a\u5357\u7b80\u62a5\u201d\u7248\u5757\uff0cB&amp;Company\u7684\u5e74\u8f7b\u7814\u7a76\u5458\u5c06\u53ca\u65f6\u63d0\u4f9b\u6709\u5173\u8d8a\u5357\u4ea7\u4e1a\u8d8b\u52bf\u3001\u6d88\u8d39\u8d8b\u52bf\u548c\u793e\u4f1a\u52a8\u5411\u7684\u4fe1\u606f\u3002<\/em><\/p>\n<p><em>\u672c\u6587\u4ee5\u82f1\u6587\u64b0\u5199\uff0c\u5176\u4ed6\u8bed\u8a00\u7248\u672c\u4f7f\u7528\u81ea\u52a8\u7ffb\u8bd1\u3002\u8bf7\u4ee5\u82f1\u6587\u7248\u672c\u4e3a\u51c6\uff0c\u4e86\u89e3\u51c6\u786e\u5185\u5bb9\u3002\u867d\u7136\u6211\u4eec\u52aa\u529b\u786e\u4fdd\u539f\u6587\u4fe1\u606f\u7684\u51c6\u786e\u6027\uff0c\u4f46\u8bf7\u5355\u72ec\u68c0\u67e5\u6bcf\u6761\u4fe1\u606f\u3002\u89e3\u8bfb\u548c\u672a\u6765\u5c55\u671b\u5747\u4e3a\u6bcf\u4f4d\u7814\u7a76\u8005\u7684\u4e2a\u4eba\u89c2\u70b9\u3002 <\/em><\/p>\n<\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t<\/div>\n\t<\/div>\n<p>\u968f\u7740\u8d8a\u5357\u7ecf\u6d4e\u6301\u7eed\u6269\u5f20\u5e76\u4e0d\u65ad\u6df1\u5316\u878d\u5165\u5168\u7403\u5e02\u573a\uff0c\u7a0e\u6536\u4e0d\u4ec5\u4f5c\u4e3a\u516c\u5171\u8d22\u653f\u6536\u5165\u6765\u6e90\uff0c\u800c\u4e14\u4f5c\u4e3a\u5f15\u5bfc\u7ecf\u6d4e\u884c\u4e3a\u548c\u7ef4\u62a4\u516c\u5e73\u7ade\u4e89\u7684\u673a\u5236\uff0c\u5176\u4f5c\u7528\u65e5\u76ca\u51f8\u663e\u3002\u4e0e\u6b64\u540c\u65f6\uff0c\u6570\u5b57\u5546\u4e1a\u6a21\u5f0f\u7684\u5feb\u901f\u53d1\u5c55\u6b63\u5728\u4ece\u6839\u672c\u4e0a\u6539\u53d8\u7ecf\u6d4e\u4e2d\u6536\u5165\u7684\u4ea7\u751f\u3001\u7533\u62a5\u548c\u7ba1\u7406\u65b9\u5f0f\u3002<\/p>\n<p>\u5728\u6b64\u80cc\u666f\u4e0b\uff0c\u8d8a\u5357\u52a0\u5feb\u4e86\u7a0e\u5236\u73b0\u4ee3\u5316\u8fdb\u7a0b\u30022025\u5e74\uff0c\u8d8a\u5357\u56fd\u4f1a\u6279\u51c6\u4e86\u5bf9\u300a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u548c\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7684\u91cd\u5927\u4fee\u8ba2\uff0c\u8fd9\u6807\u5fd7\u7740\u8be5\u56fd\u6b63\u5728\u8fdb\u884c\u7684\u7a0e\u5236\u6539\u9769\u8bae\u7a0b\u8fc8\u51fa\u4e86\u91cd\u8981\u4e00\u6b65\u3002\u9884\u8ba1\u8fd9\u4e9b\u53d8\u5316\u5c06\u5bf9\u4e2a\u4eba\u4ee5\u53ca\u5404\u884c\u5404\u4e1a\u7684\u4f01\u4e1a\u4ea7\u751f\u5e7f\u6cdb\u5f71\u54cd\u3002<\/p>\n<h3><strong>\u6982\u8ff0 <\/strong><\/h3>\n<p>\u8fd9\u4e9b\u4e3e\u63aa\u662f\u8d8a\u5357\u66f4\u65b0\u7a0e\u6536\u5236\u5ea6\u7684\u66f4\u5e7f\u6cdb\u52aa\u529b\u7684\u4e00\u90e8\u5206\uff0c\u540c\u65f6\u8fd8\u5305\u62ec\u5bf9\u589e\u503c\u7a0e\u548c\u5176\u4ed6\u76f8\u5173\u6cd5\u89c4\u7684\u8c03\u6574\u3002<\/p>\n<p>\u5c3d\u7ba1\u6539\u9769\u63aa\u65bd\u5305\u62ec\u8c03\u6574\u7a0e\u6536\u95e8\u69db\u548c\u9002\u7528\u7a0e\u7387\uff0c\u4f46\u5176\u66f4\u5e7f\u6cdb\u7684\u610f\u4e49\u5728\u4e8e\u52a0\u5f3a\u7a0e\u6536\u7ba1\u7406\u548c\u6539\u8fdb\u6536\u5165\u76d1\u7ba1\u3002\u7279\u522b\u662f\uff0c\u4fee\u8ba2\u540e\u7684\u6846\u67b6\u66f4\u52a0\u91cd\u89c6\u6570\u5b57\u7ecf\u6d4e\u548c\u4e2a\u4f53\u7ecf\u8425\u6d3b\u52a8\uff0c\u8fd9\u4e9b\u9886\u57df\u53d1\u5c55\u8fc5\u901f\uff0c\u4f46\u5728\u5408\u89c4\u548c\u7533\u62a5\u65b9\u9762\u4ecd\u5b58\u5728\u4e0d\u5e73\u8861\u3002<\/p>\n<p>\u8fd9\u9879\u6539\u9769\u4e5f\u662f\u5bf9\u73b0\u6709\u4f53\u7cfb\u7ed3\u6784\u6027\u7f3a\u9677\u7684\u56de\u5e94\u3002\u7535\u5b50\u5546\u52a1\u3001\u6570\u5b57\u5e73\u53f0\u548c\u81ea\u7531\u804c\u4e1a\u7684\u5174\u8d77\u521b\u9020\u4e86\u65b0\u7684\u6536\u5165\u6765\u6e90\uff0c\u4f46\u8fd9\u4e9b\u6536\u5165\u5c1a\u672a\u88ab\u5145\u5206\u7eb3\u5165\u7a0e\u6536\u4f53\u7cfb\uff1b\u4e0e\u6b64\u540c\u65f6\uff0c\u5e9e\u5927\u7684\u975e\u6b63\u89c4\u7ecf\u6d4e\u90e8\u95e8\u6301\u7eed\u9020\u6210\u7a0e\u6536\u4e49\u52a1\u65b9\u9762\u7684\u4e0d\u5e73\u7b49\u548c\u7a0e\u6536\u6d41\u5931\u7684\u98ce\u9669\u3002<\/p>\n<p>\u66f4\u91cd\u8981\u7684\u662f\uff0c\u8fd9\u9879\u6539\u9769\u6807\u5fd7\u7740\u7ecf\u6d4e\u4f53\u7cfb\u6b63\u4ece\u9ad8\u5ea6\u4f9d\u8d56\u81ea\u6211\u7533\u62a5\u7684\u6a21\u5f0f\u9010\u6b65\u8fc7\u6e21\u5230\u65e5\u76ca\u4f9d\u8d56\u7efc\u5408\u6570\u636e\u548c\u6570\u5b57\u5316\u76d1\u63a7\u7684\u6a21\u5f0f\u3002\u8fd9\u4e00\u8f6c\u53d8\u65e8\u5728\u7f29\u5c0f\u7533\u62a5\u6536\u5165\u4e0e\u5b9e\u9645\u6536\u5165\u4e4b\u95f4\u7684\u5dee\u8ddd\uff0c\u5c24\u5176\u662f\u5728\u90a3\u4e9b\u4ea4\u6613\u540c\u65f6\u91c7\u7528\u73b0\u91d1\u548c\u6570\u5b57\u6e20\u9053\u7684\u884c\u4e1a\uff0c\u540c\u65f6\u4e5f\u6709\u52a9\u4e8e\u63a8\u52a8\u4f01\u4e1a\u4ece\u975e\u6b63\u89c4\u7ecf\u6d4e\u7ed3\u6784\u5411\u6b63\u89c4\u7ecf\u6d4e\u7ed3\u6784\u8f6c\u578b\u3002<\/p>\n<h3><strong>\u5546\u4e1a\u89c4\u5212\u4e2d\u7684\u6240\u5f97\u7a0e\u6cd5\u91cc\u7a0b\u7891<\/strong><\/h3>\n<p>\u8d8a\u5357\u8fd1\u671f\u7a0e\u5236\u6539\u9769\u9075\u5faa\u660e\u786e\u7684\u7acb\u6cd5\u65f6\u95f4\u8868\uff0c\u4f53\u73b0\u4e86\u5206\u9636\u6bb5\u5b9e\u65bd\u7684\u65b9\u6cd5\uff0c\u4f7f\u4f01\u4e1a\u548c\u4e2a\u4eba\u90fd\u80fd\u76f8\u5e94\u5730\u8c03\u6574\u7b56\u7565\u3002<\/p>\n<p><img decoding=\"async\" class=\"size-full wp-image-24115 aligncenter\" src=\"https:\/\/b-company.jp\/wp-content\/uploads\/2026\/03\/Income-Tax-Law-Milestones-for-Business-Planning.png\" alt=\"Income Tax Law Milestones for Business Planning\" width=\"787\" height=\"390\" srcset=\"https:\/\/b-company.jp\/wp-content\/uploads\/2026\/03\/Income-Tax-Law-Milestones-for-Business-Planning.png 787w, https:\/\/b-company.jp\/wp-content\/uploads\/2026\/03\/Income-Tax-Law-Milestones-for-Business-Planning-300x149.png 300w, https:\/\/b-company.jp\/wp-content\/uploads\/2026\/03\/Income-Tax-Law-Milestones-for-Business-Planning-768x381.png 768w, https:\/\/b-company.jp\/wp-content\/uploads\/2026\/03\/Income-Tax-Law-Milestones-for-Business-Planning-18x9.png 18w\" sizes=\"(max-width: 787px) 100vw, 787px\" data-no-auto-translation=\"\" \/><\/p>\n<p style=\"text-align: center;\"><em>B&amp;Company\u7684\u7efc\u5408\u5206\u6790<\/em><\/p>\n<p>\u8be5\u65f6\u95f4\u8868\u8868\u660e\uff0c\u8fd9\u4e9b\u6539\u9769\u5e76\u975e\u540c\u65f6\u5b9e\u65bd\uff0c\u800c\u662f\u5206\u9636\u6bb5\u8fdb\u884c\uff0c\u8fd9\u4f7f\u5f97\u7a0e\u52a1\u673a\u5173\u80fd\u591f\u9010\u6b65\u5efa\u7acb\u6267\u6cd5\u80fd\u529b\uff0c\u540c\u65f6\u7ed9\u4e88\u7eb3\u7a0e\u4eba\u65f6\u95f4\u8fdb\u884c\u9002\u5e94\u3002<\/p>\n<p>\u4fee\u8ba2\u540e\u7684\u6846\u67b6\u5bf9\u4e2a\u4eba\u548c\u4f01\u4e1a\u7a0e\u6536\u90fd\u8fdb\u884c\u4e86\u8c03\u6574\uff0c\u4e3b\u8981\u4f53\u73b0\u5728\u95e8\u69db\u3001\u7a0e\u7387\u7ed3\u6784\u548c\u7a0e\u6536\u5f85\u9047\u65b9\u9762\u3002<\/p>\n<p>\u4e2a\u4eba\u6240\u5f97\u7a0e\u8d77\u5f81\u70b9\u8fdb\u884c\u4e86\u8c03\u6574\uff0c\u4e2a\u4eba\u6263\u9664\u989d\u4ece\u6bcf\u6708 1100 \u4e07\u8d8a\u5357\u76fe\u589e\u52a0\u5230 1550 \u4e07\u8d8a\u5357\u76fe\uff0c\u53d7\u629a\u517b\u4eba\u6263\u9664\u989d\u4ece\u6bcf\u6708 440 \u4e07\u8d8a\u5357\u76fe\u589e\u52a0\u5230 620 \u4e07\u8d8a\u5357\u76fe\uff0c\u4e2a\u4f53\u7ecf\u8425\u8005\u7684\u5e94\u7a0e\u6536\u5165\u8d77\u5f81\u70b9\u4ece\u6bcf\u5e74\u7ea6 1 \u4ebf\u8d8a\u5357\u76fe\u589e\u52a0\u5230 5 \u4ebf\u8d8a\u5357\u76fe\uff0c\u540c\u65f6\u6269\u5927\u4e86\u5e94\u7a0e\u6536\u5165\u7684\u8303\u56f4\u3002<\/p>\n<p style=\"text-align: center;\"><strong>\u4e2a\u4eba\u6240\u5f97\u7a0e\u6263\u9664\uff08\u4fee\u8ba2\u524d\u4e0e\u4fee\u8ba2\u540e\uff09<\/strong><\/p>\n<table class=\"aligncenter\" style=\"width: 99.598%;\" width=\"601\">\n<tbody>\n<tr>\n<td style=\"width: 32.8333%;\" width=\"200\"><strong>\u7269\u54c1<\/strong><\/td>\n<td style=\"width: 33%;\" width=\"200\"><strong>\u5148\u524d\u7684\u6cd5\u89c4<\/strong><\/td>\n<td style=\"width: 63.7374%;\" width=\"200\"><strong>\u4fee\u8ba2\u540e\u7684\u6cd5\u89c4<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.8333%;\" width=\"200\">\u4e2a\u4eba\u6263\u9664<\/td>\n<td style=\"width: 33%;\" width=\"200\">\u6bcf\u67081100\u4e07\u8d8a\u5357\u76fe<\/td>\n<td style=\"width: 63.7374%;\" width=\"200\">\u6bcf\u67081550\u4e07\u8d8a\u5357\u76fe<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.8333%;\" width=\"200\">\u53d7\u629a\u517b\u4eba\u6263\u9664<\/td>\n<td style=\"width: 33%;\" width=\"200\">\u6bcf\u6708440\u4e07\u8d8a\u5357\u76fe<\/td>\n<td style=\"width: 63.7374%;\" width=\"200\">\u6bcf\u6708620\u4e07\u8d8a\u5357\u76fe<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.8333%;\" width=\"200\">\u5355\u4e2a\u4f01\u4e1a\u7684\u5e94\u7a0e\u6536\u5165\u95e8\u69db<\/td>\n<td style=\"width: 33%;\" width=\"200\">\u6bcf\u5e74\u7ea61\u4ebf\u8d8a\u5357\u76fe<\/td>\n<td style=\"width: 63.7374%;\" width=\"200\">\u6bcf\u5e745\u4ebf\u8d8a\u5357\u76fe<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.8333%;\" width=\"200\">\u5e94\u7a0e\u6536\u5165\u8303\u56f4<\/td>\n<td style=\"width: 33%;\" width=\"200\">\u4e3b\u8981\u4e3a\u4f20\u7edf\u6536\u5165\u6765\u6e90<\/td>\n<td style=\"width: 63.7374%;\" width=\"200\">\u6269\u5927\u8303\u56f4\uff0c\u7eb3\u5165\u67d0\u4e9b\u65b0\u7684\u8d44\u4ea7\u7c7b\u578b\u548c\u6536\u5165\u6765\u6e90<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u6784\u7531\u5355\u4e00\u6807\u51c6\u7a0e\u7387 20% \u8f6c\u53d8\u4e3a\u5305\u542b\u57fa\u4e8e\u6536\u5165\u7684\u9644\u52a0\u7a0e\u7387\uff0c\u6536\u5165\u4f4e\u4e8e 30 \u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\u9002\u7528 15% \u7a0e\u7387\uff0c\u6536\u5165\u5728 30 \u4ebf\u81f3 500 \u4ebf\u8d8a\u5357\u76fe\u4e4b\u95f4\u7684\u4f01\u4e1a\u9002\u7528 17% \u7a0e\u7387\uff0c\u800c 20% \u6807\u51c6\u7a0e\u7387\u4fdd\u6301\u4e0d\u53d8\u3002<\/p>\n<table class=\"aligncenter\" style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 18.125%;\" width=\"141\"><strong>\u9879\u76ee<\/strong><\/td>\n<td style=\"width: 30%;\" width=\"236\"><strong>\u5148\u524d\u7684\u6cd5\u89c4<\/strong><\/td>\n<td style=\"width: 28.375%;\" width=\"223\"><strong>\u4fee\u8ba2\u540e\u7684\u6cd5\u89c4<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.125%;\" width=\"141\">\u4f18\u60e0\u5229\u7387<\/td>\n<td style=\"width: 30%;\" width=\"236\">\u4e0d\u6309\u6536\u5165\u5206\u7ea7\uff1b\u6807\u51c6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u4e00\u822c\u4e3a 20%<\/td>\n<td style=\"width: 28.375%;\" width=\"223\">15%\uff08&lt; 30\u4ebf\u8d8a\u5357\u76fe\uff09\uff1b17%\uff0830\u4ebf\u81f3500\u4ebf\u8d8a\u5357\u76fe\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.125%;\" width=\"141\">\u7a0e\u6536\u7ed3\u6784<\/td>\n<td style=\"width: 30%;\" width=\"236\">\u5355\u6807\u51c6\u5229\u7387<\/td>\n<td style=\"width: 28.375%;\" width=\"223\">\u6839\u636e\u6536\u5165\u5206\u7ea7\u6536\u8d39<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: left;\"><strong>\u00a0<\/strong>\u4e2a\u4eba\u6240\u5f97\u7a0e\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u5728\u7ed3\u6784\u548c\u9002\u7528\u4e0a\u5b58\u5728\u6839\u672c\u5dee\u5f02\uff0c\u8fd9\u4f7f\u5f97\u4e2a\u4eba\u8d8a\u6765\u8d8a\u503e\u5411\u4e8e\u5728\u4ee5\u4e2a\u4eba\u540d\u4e49\u8fd8\u662f\u901a\u8fc7\u516c\u53f8\u5b9e\u4f53\u8fdb\u884c\u7ecf\u8425\u4e4b\u95f4\u6743\u8861\u9009\u62e9\u3002\u4e2a\u4eba\u6240\u5f97\u7a0e\u91c7\u7528\u7d2f\u8fdb\u7a0e\u7387\uff0c\u7a0e\u7387\u8303\u56f4\u4ece5%\u523035%\u4e0d\u7b49\uff0c\u6263\u9664\u9879\u76f8\u5bf9\u6709\u9650\uff0c\u5408\u89c4\u8981\u6c42\u4e5f\u8f83\u4e3a\u7b80\u5355\uff1b\u800c\u4f01\u4e1a\u6240\u5f97\u7a0e\u91c7\u7528\u56fa\u5b9a\u7a0e\u7387\uff0c\u7a0e\u7387\u8303\u56f4\u4ece15%\u523020%\u4e0d\u7b49\uff0c\u5141\u8bb8\u6263\u9664\u7684\u8d39\u7528\u8303\u56f4\u66f4\u5e7f\uff0c\u5e76\u53ef\u4eab\u53d7\u5404\u79cd\u7a0e\u6536\u4f18\u60e0\u3002\u4e0e\u6b64\u540c\u65f6\uff0c\u516c\u53f8\u7ed3\u6784\u9700\u8981\u66f4\u89c4\u8303\u7684\u4f1a\u8ba1\u548c\u62a5\u544a\u4e49\u52a1\u3002\u56e0\u6b64\uff0c\u6536\u5165\u7a33\u5b9a\u6216\u4e0d\u65ad\u589e\u957f\u7684\u4e2a\u4eba\u53ef\u80fd\u53d1\u73b0\u516c\u53f8\u6a21\u5f0f\u5728\u7a0e\u52a1\u6548\u7387\u548c\u8d22\u52a1\u7ba1\u7406\u65b9\u9762\u66f4\u5177\u4f18\u52bf\uff0c\u800c\u6536\u5165\u8f83\u5c11\u6216\u4e0d\u7a33\u5b9a\u7684\u4e2a\u4eba\u5219\u53ef\u80fd\u66f4\u503e\u5411\u4e8e\u4e2a\u4eba\u7eb3\u7a0e\u7684\u7b80\u4fbf\u6027\u3002<\/p>\n<h3><strong>\u5bf9\u5546\u4e1a\u73af\u5883\u7684\u5f71\u54cd<\/strong><\/h3>\n<p>\u4fee\u8ba2\u540e\u7684\u7a0e\u6536\u6846\u67b6\u9884\u8ba1\u5c06\u901a\u8fc7\u63d0\u9ad8\u900f\u660e\u5ea6\u548c\u52a0\u5f3a\u5408\u89c4\u8981\u6c42\u6765\u91cd\u5851\u8425\u5546\u73af\u5883\u3002\u968f\u7740\u76d1\u7ba1\u673a\u5236\u65e5\u8d8b\u5b8c\u5584\u3001\u6267\u6cd5\u529b\u5ea6\u66f4\u52a0\u53ef\u9884\u6d4b\uff0c\u4f01\u4e1a\u5728\u8d22\u52a1\u62a5\u544a\u548c\u5185\u90e8\u63a7\u5236\u65b9\u9762\u53ef\u80fd\u4f1a\u9762\u4e34\u66f4\u9ad8\u7684\u8981\u6c42\uff0c\u5c24\u5176\u662f\u5728\u975e\u6b63\u5f0f\u505a\u6cd5\u76db\u884c\u7684\u884c\u4e1a\u3002<\/p>\n<p>\u5bf9\u5c0f\u578b\u4f01\u4e1a\u7684\u4f18\u60e0\u7a0e\u7387\u80fd\u4e3a\u5b83\u4eec\u7684\u65e9\u671f\u53d1\u5c55\u9636\u6bb5\u521b\u9020\u66f4\u6709\u5229\u7684\u6761\u4ef6\uff0c\u800c\u66f4\u900f\u660e\u7684\u7a0e\u6536\u5236\u5ea6\u5219\u6709\u52a9\u4e8e\u589e\u5f3a\u6295\u8d44\u8005\u4fe1\u5fc3\u3002\u4e0e\u6b64\u540c\u65f6\uff0c\u66f4\u4e25\u683c\u7684\u6267\u6cd5\u610f\u5473\u7740\u56fd\u5185\u5916\u4f01\u4e1a\u90fd\u9700\u8981\u63d0\u5347\u81ea\u8eab\u7684\u5408\u89c4\u80fd\u529b\u548c\u8d22\u52a1\u7ba1\u7406\u4f53\u7cfb\u3002<\/p>\n<p>\u9664\u4e86\u5bf9\u4f01\u4e1a\u5c42\u9762\u7684\u5f71\u54cd\u5916\uff0c\u8fd9\u9879\u6539\u9769\u8fd8\u4f1a\u5f71\u54cd\u66f4\u5e7f\u6cdb\u7684\u7ecf\u6d4e\u884c\u4e3a\u3002\u968f\u7740\u6570\u636e\u6574\u5408\u51cf\u5c11\u4e86\u7792\u62a5\u6536\u5165\u7684\u673a\u4f1a\uff0c\u4e2a\u4eba\u8d8a\u6765\u8d8a\u6709\u52a8\u529b\u5c06\u5176\u6d3b\u52a8\u6b63\u89c4\u5316\u3002\u81ea\u7531\u804c\u4e1a\u8005\u3001\u7f51\u7edc\u5356\u5bb6\u548c\u9ad8\u6536\u5165\u8005\u53ef\u80fd\u4f1a\u53d1\u73b0\u516c\u53f8\u7ed3\u6784\u66f4\u9002\u5408\u7a0e\u52a1\u548c\u8d22\u52a1\u7ba1\u7406\uff0c\u5c3d\u7ba1\u8fd9\u79cd\u8f6c\u53d8\u53d6\u51b3\u4e8e\u4ed6\u4eec\u80fd\u5426\u6ee1\u8db3\u66f4\u9ad8\u7684\u5408\u89c4\u8981\u6c42\u3002<\/p>\n<p>\u968f\u7740\u65f6\u95f4\u7684\u63a8\u79fb\uff0c\u8fd9\u4e9b\u53d8\u5316\u53ef\u80fd\u4f1a\u63a8\u52a8\u5546\u4e1a\u8fd0\u8425\u4ece\u975e\u6b63\u5f0f\u5411\u6b63\u5f0f\u8fc7\u6e21\uff0c\u4ece\u800c\u5e26\u6765\u66f4\u4e00\u81f4\u7684\u6536\u5165\u62a5\u544a\u548c\u66f4\u7ed3\u6784\u5316\u3001\u66f4\u900f\u660e\u7684\u7ecf\u6d4e\u73af\u5883\u3002<\/p>\n<h3><strong>\u7ed3\u8bba<\/strong><\/h3>\n<p>\u8d8a\u53572025\u5e74\u7684\u7a0e\u5236\u6539\u9769\u6807\u5fd7\u7740\u5176\u5411\u66f4\u52a0\u73b0\u4ee3\u5316\u3001\u900f\u660e\u548c\u516c\u5e73\u7684\u7a0e\u6536\u4f53\u7cfb\u8fc8\u51fa\u4e86\u91cd\u8981\u4e00\u6b65\u3002\u4fee\u8ba2\u540e\u7684\u6846\u67b6\u5c06\u7a0e\u6536\u51cf\u514d\u63aa\u65bd\u4e0e\u66f4\u4e25\u683c\u7684\u6536\u5165\u76d1\u7ba1\u548c\u5bf9\u4f01\u4e1a\u7684\u652f\u6301\u76f8\u7ed3\u5408\uff0c\u529b\u6c42\u5728\u8d22\u653f\u76ee\u6807\u548c\u7ecf\u6d4e\u53d1\u5c55\u76ee\u6807\u4e4b\u95f4\u53d6\u5f97\u5e73\u8861\u3002<\/p>\n<p>\u4ece\u957f\u8fdc\u6765\u770b\uff0c\u8fd9\u4e9b\u6539\u9769\u6709\u671b\u63a8\u52a8\u7ecf\u6d4e\u9010\u6b65\u8d70\u5411\u6b63\u89c4\u5316\uff0c\u4ece\u800c\u6709\u52a9\u4e8e\u5efa\u7acb\u4e00\u4e2a\u66f4\u52a0\u7ed3\u6784\u5316\u548c\u53ef\u6301\u7eed\u7684\u7ecf\u6d4e\u73af\u5883\u3002<\/p>\n<h3><strong>\u9605\u8bfb\u66f4\u591a<\/strong><\/h3>\n<blockquote class=\"wp-embedded-content\" data-secret=\"fEv5S2XIcZ\"><p><a href=\"https:\/\/b-company.jp\/zh\/vietnam-labor-market-update-regional-minimum-wage-increase-effective-january-1-2026\/\">\u8d8a\u5357\u52b3\u52a8\u529b\u5e02\u573a\u6700\u65b0\u52a8\u6001\uff1a\u5730\u533a\u6700\u4f4e\u5de5\u8d44\u5c06\u4e8e2026\u5e741\u67081\u65e5\u8d77\u4e0a\u8c03<\/a><\/p><\/blockquote>\n<p><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"\u201c\u8d8a\u5357\u52b3\u52a8\u529b\u5e02\u573a\u6700\u65b0\u52a8\u6001\uff1a\u5730\u533a\u6700\u4f4e\u5de5\u8d44\u5c06\u4e8e2026\u5e741\u67081\u65e5\u8d77\u4e0a\u8c03\u201d\u2014\u2014B-Company\" src=\"https:\/\/b-company.jp\/vietnam-labor-market-update-regional-minimum-wage-increase-effective-january-1-2026\/embed\/#?secret=er2HyBTxul#?secret=fEv5S2XIcZ\" data-secret=\"fEv5S2XIcZ\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><em>*\u5982\u679c\u60a8\u60f3\u5f15\u7528\u672c\u6587\u4e2d\u7684\u4efb\u4f55\u4fe1\u606f\uff0c\u8bf7\u6ce8\u660e\u6765\u6e90\u4ee5\u53ca\u539f\u59cb\u6587\u7ae0\u7684\u94fe\u63a5\uff0c\u4ee5\u5c0a\u91cd\u7248\u6743\u3002<\/em><\/p>\n<table width=\"715\">\n<tbody>\n<tr>\n<td width=\"711\"><strong><em>B\uff06Company<\/em><\/strong><\/p>\n<p>\u81ea 2008 \u5e74\u4ee5\u6765\uff0c\u65e5\u672c\u7b2c\u4e00\u5bb6\u4e13\u95e8\u4ece\u4e8b\u8d8a\u5357\u5e02\u573a\u7814\u7a76\u7684\u516c\u53f8\u3002\u6211\u4eec\u63d0\u4f9b\u5e7f\u6cdb\u7684\u670d\u52a1\uff0c\u5305\u62ec\u884c\u4e1a\u62a5\u544a\u3001\u884c\u4e1a\u8bbf\u8c08\u3001\u6d88\u8d39\u8005\u8c03\u67e5\u3001\u5546\u4e1a\u914d\u5bf9\u3002\u6b64\u5916\uff0c\u6211\u4eec\u6700\u8fd1\u8fd8\u5f00\u53d1\u4e86\u4e00\u4e2a\u5305\u542b\u8d8a\u5357 900,000 \u591a\u5bb6\u516c\u53f8\u7684\u6570\u636e\u5e93\uff0c\u53ef\u7528\u4e8e\u641c\u7d22\u5408\u4f5c\u4f19\u4f34\u548c\u5206\u6790\u5e02\u573a\u3002<\/p>\n<p>\u5982\u679c\u60a8\u6709\u4efb\u4f55\u7591\u95ee\uff0c\u8bf7\u968f\u65f6\u4e0e\u6211\u4eec\u8054\u7cfb\u3002<\/p>\n<p><a href=\"mailto:info@b-company.jp\"><em>\u4fe1\u606f@b-company.jp<\/em><\/a><em>\u00a0<strong>+ (84) 28 3910 3913<\/strong><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>","protected":false},"excerpt":{"rendered":"<p>2025\u5e74\uff0c\u8d8a\u5357\u56fd\u4f1a\u6279\u51c6\u4e86\u5bf9\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7684\u91cd\u5927\u4fee\u8ba2\uff0c\u8fd9\u6807\u5fd7\u7740\u6240\u5f97\u7a0e\u6539\u9769\u7684\u4e00\u4e2a\u91cd\u8981\u91cc\u7a0b\u7891\u3002<\/p>","protected":false},"author":12,"featured_media":24118,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1357,85],"tags":[718,1756],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v15.1.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Vietnam\u2019s revised Income Tax framework: Key changes and implications for businesses - B-Company<\/title>\n<meta name=\"description\" content=\"In 2025, the Vietnam National Assembly approved major revisions to both PIT and CIT Law, marking a significant milestone in income tax reform.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/b-company.jp\/zh\/vietnams-revised-income-tax-framework-key-changes-and-implications-for-businesses\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vietnam\u2019s revised Income Tax framework: Key changes and implications for businesses - B-Company\" \/>\n<meta property=\"og:description\" content=\"In 2025, the Vietnam National Assembly approved major revisions to both PIT and CIT Law, marking a significant milestone in income tax reform.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/b-company.jp\/zh\/vietnams-revised-income-tax-framework-key-changes-and-implications-for-businesses\/\" \/>\n<meta property=\"og:site_name\" content=\"B-Company\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-26T10:36:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-26T10:55:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/b-company.jp\/wp-content\/uploads\/2026\/03\/Vietnam-income-tax-law.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/b-company.jp\/zh\/#website\",\"url\":\"https:\/\/b-company.jp\/zh\/\",\"name\":\"B-Company\",\"description\":\"Vietnam Market Research &amp; Investment Consulting\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/b-company.jp\/zh\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"zh-CN\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/b-company.jp\/vietnams-revised-income-tax-framework-key-changes-and-implications-for-businesses\/#primaryimage\",\"inLanguage\":\"zh-CN\",\"url\":\"https:\/\/b-company.jp\/wp-content\/uploads\/2026\/03\/Vietnam-income-tax-law.jpg\",\"width\":1920,\"height\":1280,\"caption\":\"Vietnam income tax law\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/b-company.jp\/vietnams-revised-income-tax-framework-key-changes-and-implications-for-businesses\/#webpage\",\"url\":\"https:\/\/b-company.jp\/vietnams-revised-income-tax-framework-key-changes-and-implications-for-businesses\/\",\"name\":\"Vietnam\\u2019s revised Income Tax framework: Key changes and implications for businesses - B-Company\",\"isPartOf\":{\"@id\":\"https:\/\/b-company.jp\/zh\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/b-company.jp\/vietnams-revised-income-tax-framework-key-changes-and-implications-for-businesses\/#primaryimage\"},\"datePublished\":\"2026-03-26T10:36:57+00:00\",\"dateModified\":\"2026-03-26T10:55:53+00:00\",\"author\":{\"@id\":\"https:\/\/b-company.jp\/zh\/#\/schema\/person\/5e219c48d2d517d136e89dbb96bd0491\"},\"description\":\"In 2025, the Vietnam National Assembly approved major revisions to both PIT and CIT Law, marking a significant milestone in income tax reform.\",\"inLanguage\":\"zh-CN\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/b-company.jp\/vietnams-revised-income-tax-framework-key-changes-and-implications-for-businesses\/\"]}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/b-company.jp\/zh\/#\/schema\/person\/5e219c48d2d517d136e89dbb96bd0491\",\"name\":\"B&amp; Company\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/b-company.jp\/zh\/#personlogo\",\"inLanguage\":\"zh-CN\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/0d1ba67df903c626f39b0344b14b25e4?s=96&d=mm&r=g\",\"caption\":\"B&amp; Company\"},\"sameAs\":[\"http:\/\/b-company.jp\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","_links":{"self":[{"href":"https:\/\/b-company.jp\/zh\/wp-json\/wp\/v2\/posts\/24114"}],"collection":[{"href":"https:\/\/b-company.jp\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/b-company.jp\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/b-company.jp\/zh\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/b-company.jp\/zh\/wp-json\/wp\/v2\/comments?post=24114"}],"version-history":[{"count":2,"href":"https:\/\/b-company.jp\/zh\/wp-json\/wp\/v2\/posts\/24114\/revisions"}],"predecessor-version":[{"id":24119,"href":"https:\/\/b-company.jp\/zh\/wp-json\/wp\/v2\/posts\/24114\/revisions\/24119"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/b-company.jp\/zh\/wp-json\/wp\/v2\/media\/24118"}],"wp:attachment":[{"href":"https:\/\/b-company.jp\/zh\/wp-json\/wp\/v2\/media?parent=24114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/b-company.jp\/zh\/wp-json\/wp\/v2\/categories?post=24114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/b-company.jp\/zh\/wp-json\/wp\/v2\/tags?post=24114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}