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关于电子商务平台对个体工商户代扣代缴税款的提案​​

06 3月, 2025

政府拟颁布一项有关电子商务平台的税务管理提案，要求境内外的电子商务平台对以下对象进行代扣代缴增值税和个人所得税： ​​

  • 通过电子商务平台销售并获得全球收入的税务居民；​
  • 通过电子商务平台销售并从越南境内获得收入的非稅務居民。​

该提案预计从2025年4月1日生效。

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