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越南FPT获台美AI专利:企业出海知识产权合规指南

来源:VnExpress Vietnam

作者:东南亚合规中心编辑团队

TL;DR · 核心要点

越南FPT公司自主研发的Akabot人工智能文档处理系统,于2023年获美国专利商标局(USPTO)授权,2026年初再获台湾智慧财产局专利认证,标志着越南本土科技企业知识产权全球化布局取得实质性突破。关键合规信息包括:1)海外专利申请需通过目标国知识产权主管机构(如USPTO、TIPO)完成;2)专利覆盖范围明确包含系统架构、实施方法及非暂时性存储介质;3)国际专利是参与跨国政府采购、提升技术估值与市场准入资质的核心要件。对企业而言,此举凸显越南‘越南制造’(Make in Vietnam)技术出海对知识产权本地化确权、跨境合同谈判、税务无形资产转让定价及海外子公司IP持有结构设计的战略价值。

✅ 合规行动清单 · Compliance Checklist

  • 核查所有向越南FPT或其关联方支付的AI软件许可费是否已按越南税法申报企业所得税及代扣代缴义务
  • 在2026年企业所得税汇算清缴前,完成涉及Akabot类AI技术转让的同期资料本地文档准备(依据Circular 84/2021/TT-BTC)
  • 向越南国家银行(SBV)提交2026年起所有跨境AI技术使用费支付的外汇申报表(Form 01-NH)
  • Review and report all royalty payments to FPT or affiliates for AI solutions under Vietnam’s CIT Law and withholding tax requirements (Decree 126/2020/ND-CP)
  • Prepare local file documentation for intercompany AI technology licensing arrangements by the 2026 corporate income tax filing deadline (June 30, 2027)
  • Submit SBV Form 01-NH for all cross-border AI-related payments within 5 working days of each transaction

English Summary

FPT Corporation, a Vietnamese tech firm, secured a machine learning patent for its Akabot document automation platform in Taiwan (early 2026) and previously in the U.S. (2023). While not a tax regulation per se, this development triggers critical cross-border compliance considerations: foreign businesses licensing or transferring such patented AI technology from Vietnam must comply with Vietnam’s transfer pricing rules (Circular 84/2021/TT-BTC), declare intangible asset royalties under Vietnam’s CIT Law (Article 11), and report cross-border IP payments to the State Bank of Vietnam (SBV) per Circular 15/2015/TT-NHNN. Affected entities include foreign subsidiaries using Akabot-derived solutions, Vietnamese tech exporters, and multinational licensees. No new deadline is introduced, but ongoing compliance applies to all royalty payments, IP valuations, and related-party transactions. Practical implications include mandatory local file preparation for IP-related intercompany agreements and potential VAT treatment on software-as-a-service (SaaS) deployments under Decree 126/2020/ND-CP.

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常见问题解答

我们公司采购了FPT的Akabot服务,是否需要在越南缴税?+
是的。若贵司为越南境外企业但通过常设机构在越运营,或向FPT支付AI服务费且该费用构成越南来源所得,则需按5%预提所得税代扣代缴,并可能触发越南增值税(VAT)义务,具体取决于服务交付方式和合同约定。
FPT在台美获得专利,对我们在中国大陆使用其技术有影响吗?+
无直接影响,但若贵司将FPT技术转许可给第三方或用于境内AI产品开发,需注意中国《外商投资准入负面清单》及《数据出境安全评估办法》对算法模型与训练数据跨境传输的限制。
如何确认FPT的专利是否覆盖我们正在使用的功能模块?+
应要求FPT提供专利权利要求书(Claims)中英文对照文本,并委托中国或越南知识产权代理机构进行侵权比对分析,重点核查‘文档自动拆分与分类’技术路径是否落入其保护范围。
我们想在越南设立子公司推广类似AI工具,是否需额外申请许可?+
是。除常规企业注册外,若涉及AI生成内容、自动化决策或处理个人数据,须向越南信息传媒部(MIC)申请《网络安全法》合规认证,并依Decree 53/2022/ND-CP完成AI系统安全评估备案。
FPT的专利能否用于越南本地税收优惠申请?+
可以。根据越南《高科技企业认定标准》(Circular 12/2021/TT-BKHCN),拥有有效海外发明专利的企业可申请高新技术企业资格,享受10%优惠企业所得税率及研发费用加计扣除(最高200%)。

相关关键词

Vietnam AI patenttransfer pricing Vietnamroyalty tax Vietnamintellectual property complianceMake in Vietnam
📄 官方原文参考(英文)点击展开
Vietnam FPT's AI automation solution secures new machine learning patent on overseas market - VnExpress International The most read Vietnamese newspaper Follow us on Edition: International | Vietnamese Home News Politics Education Environment Traffic Crime Brainteaser Business DataSpeaks Property Billionaires Markets Companies Economy Money Quiz Tech Tech news Enterprises Personalities Vietnam innovation Challenge hub Travel Places Food Guide Visa Puzzle Life Trend Arts Celebrities Vogue Love Wellness Sports Football Boxing Marathon Tennis Golf Other sports Trivia World Perspectives Readers' Views VnE-GO Premium Contact Us © Copyright 1997 VnExpress.net. All rights reserved. Go Business DataSpeaks Property Billionaires Companies Markets Economy Money Quiz Copy link Most Read 1. Gold prices decline 2. Southeast Asia's 2nd most powerful passport achieves highest ranking ever 3. 'My dad doesn't deserve to be happy': Alysa Liu 4. Vingroup proposes $3.5B bridge and underwater tunnel across Ho Chi Minh City bay 5. Singapore Airlines, Scoot extend flight cancellations amid escalating Middle East conflict 6. Gasoline prices plummet 7. Meet Chinese math genius Wei Dongyi: Two-time IMO gold medalist who lives on just $44 a month 8. South Korean youth swap coffee for tea amid growing health concerns 9. 11 Vietnamese universities among Southeast Asia's best in first regional ranking 10. Vietnam building 27 mega real estate projects worth over $115B: report Vietnam FPT's AI automation solution secures new machine learning patent on overseas market By Dan Minh &nbspMarch 12, 2026 | 07:30 pm PT An AI-driven automation solution developed by FPT Corporation has been granted a machine learning patent in Taiwan, marking an overseas intellectual property milestone for the company's Akabot platform. The patent was awarded to Akabot, an AI agent-based automation solution developed by FPT, reflecting the company's efforts to expand its technology presence in international markets.Establishing technology standardsThe patent was granted by the Taiwan Intellectual Property Office and covers the computer system, implementation method, and non-transitory storage media used in Akabot's machine learning-based solution for automated document splitting and classification. FPT has received a patent in Taiwan for the machine learning system of the Akabot platform. Photo courtesy of FPT Organizations often face challenges when processing large volumes of data from different sources and in multiple formats, including emails, scanned documents, invoices, contracts, and settlement records. Handling such unstructured data can be difficult and time-consuming when done manually.According to FPT, Akabot's technology allows AI agents to process 300-400 sets of documents per day, reducing the time required for splitting and classification from about 15 minutes to between 30 and 60 seconds.The company said the patent provides legal protection for the system, implementation method, and storage components underlying the technology.Expanding global presenceBefore receiving the patent in Taiwan, the machine learning system used by Akabot for document splitting and classification had been granted a patent by the United States Patent and Trademark Office (USPTO) in 2023.The technology has been integrated into FPT's broader ecosystem, including solutions such as Akabot Vision and UBot Invoice, which the company says are used by nearly 2,000 customers worldwide.Securing patents in markets such as the United States and Taiwan can strengthen a technology company's position in international procurement processes, where intellectual property ownership is often a key factor in evaluating technology providers.International patents can also contribute to the valuation of technology products by recognizing proprietary systems and intellectual assets developed by companies.Promoting "Make in Vietnam" technologyBui Dinh Giap, chief operating officer of the New Product & Service Business Division at FPT IS, FPT Corporation, said the patents in the United States and Taiwan demonstrate the company's efforts to develop proprietary technologies for global markets. Bui Dinh Giap, Chief Operating Officer of the New Product & Service Business Division at FPT IS, FPT Corporation. Photo by VnExpress "At FPT, we aim not only to develop solutions for current needs but also to build long-term intellectual assets," Giap said, adding that such achievements could help expand the reach of products developed by FPT in international markets. In recent years, FPT Corporation has increased investment in areas such as artificial intelligence, digital transformation, unmanned aerial vehicles, quantum computing, railway technology, and cybersecurity. According to the company, the latest patent granted in early 2026 represents another step in its strategy to develop technology products in Vietnam for global markets.