長期以來，越南對加密貨幣的法律定性模糊不清，稅收政策也隨之陷入「灰色地帶」，市場參與者始終被不確定性籠罩。然而，這一局面在2025年6月14日迎來重大轉變，越南國會當日通過《數位技術產業法》，首次將加密資產納入國家法律框架並實施明確分類監管，正式賦予其法律地位，成為該國加密資產監管進程中的裏程碑事件。  

新法將數位資產劃分為「虛擬資產」與「加密資產」兩類，剔除證券、數位法幣等金融工具，並賦予政府製定實施細則的權限，同時著重強化網路安全、反洗錢及反恐融資要求。該法定於2026年1月1日生效，核心目標是完善相關法律體系、對接國際監管標準，助力越南早日脫離FATF灰名單。  

For a long time, Vietnam's legal characterization of cryptocurrencies has been vague, and tax policies have thus fallen into a 'gray area,' leaving market participants shrouded in uncertainty. However, this situation underwent a significant transformation on June 14, 2025, when the National Assembly of Vietnam passed the *Digital Technology Industry Law* on that day. It marked the first time that crypto assets were incorporated into the national legal framework with clear classified supervision, officially granting them legal status and becoming a milestone event in the country's crypto asset regulatory process.  

The new law classifies digital assets into two categories: 'virtual assets' and 'crypto assets,' excluding financial instruments such as securities and digital fiat currencies. It also empowers the government to formulate implementing regulations, while emphasizing the strengthening of cybersecurity, anti-money laundering, and counter-terrorist financing requirements. The law is scheduled to take effect on January 1, 2026, with the core goals of improving the relevant legal system, aligning with international regulatory standards, and helping Vietnam get off the FATF gray list at an early date.