What is the difference between a guarantee company and a trading company in financial treatment and taxation?

bonding company

It belongs to the financing service company, has the nature of intermediary company, and the financial treatment belongs to the service industry, so the accounting system for small enterprises can be adopted; You must pay taxes.

Business tax and surcharges

industrial and commercial income tax

By analogy, the trading company belongs to

Circulation industry

The accounting system of circulating enterprises can be adopted for financial treatment, and VAT, surcharges and enterprise income tax should be paid for tax payment.