China: 越南投资热点法律问题

Last Updated: 28 March 2019
Article by DeHeng Law Offices
Most Read Contributor in China, May 2019

越南近年来发展步伐不断加快,开放程度也日渐加深,随着FDI的驱动、人口红利的释放,以及扩张政策的刺激,越南经济仍有进一步加速发展 的空间,但一系列风险也不可忽视。了解和把握越南投资相关的法律,对国内投资者赴越投资至关重要。2018年12月,北京德恒(宁波)律师事务所跨境业务部负责人景昊前往越南调研,与越南本土律师事务所、工业园区、咨询机构等进行沟通,收集、核查了相关法律信息,并形成越南投资热点法律问题报告。报告通过问答形式展开,读者可浏览每个问答后的"简评与建议"获得快速要点指南。

一、越南作为投资目的地,其国际化布局条件如何?

越南通过跨太平洋伙伴关系,继续进行其世界经济一体化发展。同2007年加入WTO,TPP将进一步刺激越南出口导向型经济,为所有出口行业的外国投资者提供更多的机会。11月12日,越南成为第七个核准"跨太平洋伙伴全面进展协定"(CPTPP)的国家,该协定将于明年1月14日生效。

简评与建议:越南整体外贸环境良好,利于发展"出口型工贸企业"。

二、越南是哪些与外商投资相关的国际条约、国际机构或自贸区的成员?

越南于2007年1月7日成为世界贸易组织(WTO)的成员,也是63个国际组织的成员。越南是东盟经济共同体和东盟自由贸易协定、东盟- 中国自由贸易协定、东盟- 韩国自由贸易协定、东盟- 日本自由贸易协定、东盟- 澳大利亚和新西兰自由贸易协定等16个自由贸易协定的成员国。越南有90多项双边贸易协定和近60项双边投资促进和保护协议。

越南与欧盟签订的《越南与欧盟自由贸易协定》(EVFTA)也将于近期生效。此外,越南还是1958年"联合国关于承认和执行外国仲裁裁决公约"(《纽约公约》),"1883年保护工业产权巴黎公约"(《巴黎公约》),"联合国国际销售合同公约(CISG)"的成员。

简评与建议:BMI对越南的贸易开放度评分是87.5(满分100),地区国别排名第三位,仅低于全球投资热点新加坡和马来西亚。

三、越南外商投资主要相关法律和政府部门有哪些?

《投资法》和《企业法》是越南外商投资的主要法律。它们规范了公司和投资项目的建立和运作。特定行业部门的具体规定,也会包含该行业外国投资的相关规定。

外商投资相关的政府主管部门有:计划和投资部、工业和贸易部、财政部、自然资源与环境部、建设部、越南国家银行。人民委员会和工业区管理委员会、省经济区是负责投资登记的主要机构。根据投资项目的行业、规模和影响,也可能需要经过国民议会、总理或省人民委员会的批准。如果在特定行业进行投资,也可能涉及行业监管机构。例如,对电信项目的投资可能需要信息和通信部的评估意见,电力项目的投资可能需要工业和贸易部的评估意见。

简评与建议:经济领域的行政化、官僚因素较为突出,投资等经济活动的效率、透明度、公正性受到一定程度影响。

四、外商投资越南有哪些形式?

外国投资者投资越南的主要形式有:新设外商独资企业,新设越外合资企业,对现有越南公司进行注资或收购其股份,通过与越南企业签订商务合作合同(BCC)进行投资,通过PPP形式进行投资,等等。

简评与建议:建议采取新设外商独资企业。

五、投资越南的公司形式如何选择?

在越南公司法下,公司的主要形式有:有限责任公司、股份公司、合伙法人、一人公司。有限责任公司和股份公司是外国投资者选择的主要形式。有限责任公司和股份公司之间的选择,主要考虑其各自的优缺点与投资者投资战略的匹配度。

如果存在以下情形,则考虑选择与本土投资伙伴进行合资:第一,土地需求。在房产、酒店等投资领域,土地资源往往来源于越方投资者。有些项目下,通常以越外合资形式开始项目,越方虽无资本优势、但是可提供土地使用权。项目启动后,外方投资者可逐步买断越方投资者进而成为外商独资。第二,外商投资限制领域。通常是限制了外资比例上限。第三,敏感或附条件行业。即便相关行业允许外商独资,但是由越方合作伙伴先行设立公司并取得必要的经营许可,将更为简便,其后外方投资者投资加入公司。

简评与建议:投资项目如无特别需求,建议采取新设外商独资企业。对于部分时间紧迫项目,可从贸易资质开始,争取尽早设立公司,再争取生产(条件)资质。

六、外商投资的主要手续有哪些?

不同的投资形式需要办理不同的许可程序。总体来讲,建立新企业实施投资项目的外国投资者必须注册该项目获得投资登记证。获得证书后,外国投资者登记成立企业,并领取企业注册证书。根据投资项目的行业、规模和影响,在项目登记过程中可能需要提交国民议会、总理或省人民委员会批准。

建立单一成员有限责任公司(SLLC),多成员有限责任公司(MLLC)或非上市股份公司(SC),用于向越南进行初始外国投资,外商投资者必须经历至少两个阶段:首先,必须申请投资登记证(IRC)。 IRC将审核确认与投资项目有关的内容,如投资者、项目地点、项目目标和规模、投资资本、投资激励和限制。其次,必须申请企业注册证书(ERC)。 ERC将提供公司详细信息、如公司名称、注册办公地址、注册资本、所有者的详细信息以及公司的法定代表人。

省级计划和投资部或相关工业区的管理委员会对投资项目拥有管辖权,有权批准IRC和ERC。但是,规模较大的项目和特定行业的项目需要在向当地投资主管部门提交IRC和ERC之前,由上级政府机构(国民议会、总理或省人民委员会)进行"投资计划决策"批准(DIP)。  

向越南公司出资或购买股份、股权资本的外国投资者,必须向省级计划和投资部门申请投资条件符合通知,以证明外国投资者是否有资格出资,或购买股份。

希望通过商业合作合同(BCC)进行投资的外国投资者必须注册该项目才能获得投资登记证。BCC的各方不需要建立新的企业来实施该项目。

简评与建议:主要手续基本由律师或顾问办理。但建议投资者商务团队要参与、知悉,以熟悉和适应新的商务环境。

七、外商投资的信息披露要求有哪些?

披露商业登记内容要求。公司注册成立或内容修改后30日内,公司必须在国家商业登记门户网站(NBRP)上公布其商业登记信息;公司印章申报。在使用公司的印章之前,公司必须通知商业登记机关在NBRP上公布印章信息。每个公布NBRP信息请求的费用为300,000越南盾。

简评与建议:主要手续基本由律师或顾问办理。上市公司对越南投资的,注意协调信息披露。

八、不动产所有权和占有使用权方面有何限制?需要有哪些手续、许可或备案?

在越南投资和购买房地产的外国组织和个人必须在越南设立企业,但外国个人购买个人住宅公寓或房屋的除外。一个外国所有者可以拥有的公寓或房屋数量没有限制,但是单一项目或区域中可以由外国所有者拥有的个人住宅公寓或房屋数量有限制。

在越南,土地属于越南人民,由国家管理。组织和个人只能拥有土地使用权(LUR)。外国组织和个人(越南境外的越南人除外)可以通过在越南建立的企业从有限的来源获得土地使用权LUR,包括:A.从省人民委员会租赁土地,或接收土地分配。B.越外合资企业中,越方投资者以土地使用权LUR投资。C.从工业区(IZ),出口加工区(EPZ)或经济区(EZ)的开发商租赁土地。

外国组织和个人的房地产业务活动受到限制。在投资项目登记申请中,需包含投资项目需要使用土地和不动产(办公室或工厂)的方案。投资项目登记申请必须包括办公室或工厂租赁,土地使用权LUR出资,或工业园区IZ、出口加工区EPZ或经济区EZ的开发商的土地租赁等相关谅解备忘录。

简评与建议:手续主要由律师或顾问处理。但选址和选择园区问题上,投资者需充分考虑其产业行业需求、扩容需求、运营成本及便利性等。

九、对外商投资是否有最低注册资本要求?

某些行业需要最低注册资本(即企业注册证书中登记的股权资本),如银行和非银行金融机构、房地产业务、电影制作、航空运输、机场、审计服务、有线和无线电信网络。

在某些类型的投资项目中,项目公司的注册资本必须达到项目总投资资本的一定比例(例如,房地产开发项目、以公私合作形式PPP进行的项目)。除此之外,越南法律对公司最低注册资本无强制要求。但从获得外商投资审批角度出发,注册资本数额应该足以让审批机关相信,注册资本足以保障投资项目的可行性。出资时限为自企业注册证书(ERC)颁发之日起90天。

简评与建议:控制债务资本比,保持投资的灵活性。

十、越南是否存在外汇管制?外商投资者利润汇出是否有限制?

外汇在越南受到严格监管,仅在有限的情况下允许汇出外币,包括:投入资本、回报利润的汇款;偿还离岸贷款和支付与贷款有关的利息和费用;进口付款;特定事项的费用,如离岸办公室或离岸投资的费用。在越南支付企业所得税和股息税(仅适用于投资者为自然人)后,外国投资者通常可以自由汇出利润。

简评与建议:货币流动由越南国家银行(SBV)监管,投资者在资本、(跨境)贷款等项目上应做好日常合规和专项便利争取工作。

十一、外商投资越南企业的纳税义务有哪些?

在越南开展业务的外国投资者,无论是通过企业、办事处或分支机构,都需缴纳越南税。在越南成立的企业或分支机构需缴纳营业税,包括:商业登记税;增值税;企业所得税;特别消费税;土地使用费或土地租赁;如果企业涉及自然资源开采,则需要自然资源税。

在越南开展业务或从越南获得收入的外国公司或组织(例如跨境服务提供商)在越南缴纳增值税和企业所得税。除非外国公司或组织有资格自行登记纳税,否则税收将由服务使用者扣缴和支付。

简评与建议:投资者可积极争取税收激励政策。律师和顾问协助当地沟通,确保真实、稳定。

十二、越南主要税率的情况如何?

自2016年1月1日起,企业所得税税率降至20%。 某些行业有较低的税率作为激励措施。而油气等自然资源行业,税率相应提高。标准增值税税率10%,而5%的税率适用于16组商品和服务,0%适用于出口商品和服务。有26组商品和服务不征收增值税。

商业登记税,从约46美元到137美元不等,具体取决于注册资本。特别消费税,从7%到75%不等。印花税,适用于特定资产(包括建筑物,土地,运输工具和枪支)的所有权登记,印花税率介于0.5%至15%之间。

简评与建议:争取税收激励政策。律师和顾问协助当地沟通,确保真实、稳定。

十三、外商投资者从越南汇出投资利润是否需要缴税?

越南已经取消利润汇出税。

简评与建议:未来政策可能变化。

十四、越南对不同企业纳税人有哪些区分?

居民纳税人企业。越南没有明确界定企业的"税收居所"。但是,如果企业在越南注册成立,企业将被视为拥有越南税务居所。居民纳税人企业须缴纳企业所得税(CIT),并按全球收入征税。

非居民纳税人企业。非居民纳税人企业是在越南境外注册的企业,但具有越南来源的收入(例如,在越南开展业务或与越南缔约方进行交易所得的收入)。无论服务是在越南境内还是境外进行。根据越南税法,非税务居民业务被称为"外国承包商"。

外国承包商须缴纳外国承包商税(FCT),其中包括企业所得税CIT和增值税VAT,并通过预提税机制征税。FCT费率根据所提供服务的性质而有所不同,对于企业所得税CIT部分,比率从0.1%到10%不等。对于增值税VAT部分,税率从免税到5%不等。

简评与建议:投资者应对税前利润、税后利润进行评估,规划债权性投资和权益性投资的结构。

十五、需要关注的税收项目有哪些?

对外支付的股息。股息是公司利润的一部分,所以股息只能在缴纳税款后才能发放。股息只能在公司纳税年度后、并且经过审计的财务报表完成后每年汇出一次。对支付给外国公司股东的利润不征收预提税。

境外收到的股息。从外国公司收到的股息需要缴纳企业所得税(CIT)(越南公司股东)或个人所得税(PIT),除非税收协定条款另有规定。

利息。对外国实体贷款支付的利息征收5%的预提税。

债券支付的利息(免税债券除外),存款利息附带的奖金,延迟支付的利息以及发给外国实体的存款凭证,需缴纳5%的外国承包商税(FCT)。但是,根据税收协定上述税率可能会降低。

知识产权使用费。支付给外国实体的知识产权使用费须缴纳10%的预提税,除非根据税收协定降低税率。

外国承包商税(FCT)。FCT是一种在越南广泛应用的预提税制度。它适用于在越南开展业务或与越南缔约方进行交易的外国实体或个人,无论他们是否在越南有任何法人实体。

简评与建议:外商投资者需要特别重视集团系统内部运营协调的规划。投资者应做好集团多个投资平台的总体规划和利润分配。(生产、进出口、零售、设计研发、知识产权等)

十六、外商投资在定价转移和资本弱化上受到哪些限制?

越南的转让定价规则主要受2017年2月24日政府法令20/2017 / ND-CP的约束,该法令规定了关联方交易的定义,以及关联方之间商业交易中的公平价格计算指南。有多种因素可以确定各方是否是关联方,通常是资本参与、控制或管理。现行法规对关联方交易提供了广泛的定义,有限责任公司所需的"关联方"控制门槛为25%,股份公司为10%,低于其他许多国家。  

所有企业必须按公平原则与关联方进行交易。如果税务机关有理由相信交易不是按公平价格基准(即是以低于市场价的价格)进行的,税务机关可以进行调整,并据调整后的结果为基准征税。外商投资者需要特别重视集团系统内部运营协调的规划。资本弱化限制,将影响以公私合作形式(PPP)进行投资项目、房地产开发项目。

简评与建议:越南并没有税收导向的资本弱化限制规则,给(境外)关联公司贷款安排留有规划余地。但需要综合考虑上层中间控股公司所在地的税收政策、中国国内的税收政策。

十七、越南外商投资税收激励措施有哪些?

越南对特定行业和特定地区的投资进行税收激励,包括:降低企业所得税税率(10%或17%),免征和减少企业所得税;进口关税豁免,主要针对投资项目相关的固定资产和原材料;豁免或减少土地使用费、土地租金。

简评与建议:相关政策在时间和空间上存在差异和变化。对外商投资者而言,选择产业上与投资项目匹配、又具有较好的投资鼓励政策的工业区、出口加工区、经济区和高新区,对投资项目的成败与效益具有较大影响。

十八、越南劳动用工合同的要求有哪些?

劳动合同必须以书面形式签订,但临时用工合同(短于三个月)可以使用口头合同形式。劳动合同必须包含以下主要条款:

A.工作内容,工作地点和合同期限。

B.工资(包括计算标准,支付方法和付款时间,津贴和其他额外付款,以及工资增长和晋升制度)。

C.工作时间,休息时间和假期。

D.员工的劳动防护。

E.员工的社会和健康保险。

F.员工的培训和技能改进安排。

越南劳动法不承认劳动合同中隐含条款的概念。但是,法定权利和福利将适用于雇佣关系,即使法定权利和福利已经从劳动合同约定中排除,或者劳动合同约定与这些法定权利和利益相抵触。雇主有义务实施和遵守集体劳动协议(CLA)。在集体谈判会议之后,当雇主和集体劳动协议的代表签署之后,CLA对雇主具有约束力。越南的劳动法也承认特定行业部门的劳动协议,即行业集体劳动协议(ICLA)。政府鼓励雇主采用(但不强制要求)行业集体劳动协议(ICLA)。

简评与建议:主要由律师和顾问处理。

十九、劳工解雇方面有哪些注意事项?

越南不允许雇主随意终止雇佣关系。雇主只能根据法律规定的具体理由终止劳动合同。终止的理由不同,相应的补偿要求、通知期限和程序各有不同。

因违反"劳动纪律"的纪律处分而解雇的,只有在越南劳动法规定、雇主的内部劳动规则明确规定的情况下才能适用。雇主内部劳动规则中规定的遵守时间要求、技术要求以及业务和生产管理的规则,为劳动纪律。处理违反劳动纪律的时限为:

如果违反纪律行为直接涉及雇主的财务、资产、技术或商业机密的披露,则自违反之日起12个月;如果发生其他类型的违规行为,则为6个月。

进行解雇有严格的法定程序。不当解雇的后果是严重的。如果法院宣布解雇是非法的,雇主必须按照法律规定重新雇用该雇员或支付大额损失补偿。根据2015年通过的新"刑法典",非法解雇员工甚至使用威胁导致员工辞职,可能导致刑事责任。

简评与建议:主要由律师和顾问处理。投资后运营过程,对管理人员要有专业顾问指导处理劳工关系。

二十、其他

外商投资越南,还将涉及反垄断、广告、知识产权、代理或特许经营、电子商务、数据保护、公司治理、外籍劳工许可等方面的法律事项。需结合投资项目情况具体评估规划。

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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