近年来随着我国经济的发展与改革开放的深化,企业市场化、国际化的脚步也在逐步加快。不少企业不仅在国内发展势头较好,更将目光放置于国际市场,在海外开设子公司,从而扩大市场,提升企业竞争力。然而在此过程中,海外子公司的税务管理问题也日益凸显。杭州海康威视数字技术股份有限公司(以下简称“海康威视”)作为我国领先的安防企业,其营销及服务网络已逐步覆盖全球,成为我国市场上具有代表性的跨国企业。本文将以海康威视公司为例,探讨中国安防企业海外子公司税务管理问题。 In recent years, with the economic development of our country and the deepening of reform and opening up, the pace of marketization and internationalization of enterprises has also been gradually accelerated. Many enterprises not only have a good momentum of development in China but also set their sights on the international market and set up subsidiaries overseas so as to expand their market and enhance their competitiveness. However, in this process, the tax management issues of overseas subsidiaries are also increasingly prominent. As the leading security company in China, Hangzhou Hikvision Digital Technology Co., Ltd. (hereinafter referred to as “Hikvision”) has gradually expanded its marketing and service network to become a representative multinational enterprise on the Chinese market. This article will take Hikvision as an example to discuss tax management issues for overseas affiliates of China’s security companies.