Yes, according to the Enterprise Income Tax Law of People's Republic of China (PRC), when calculating the payable enterprise income tax, an enterprise can deduct the handling fees and related expenses from the payable enterprise income tax. The handling fees and related expenses for settlement should be clearly marked in the current settlement report submitted by the enterprise, and can only be used as pre-tax deduction items after being examined and confirmed by the competent tax authorities. So the handling fee can be deducted before tax. However, it should be noted that the handling fees and related expenses declared by the enterprise in the current settlement report must comply with the relevant tax laws and regulations, and must be proved by sufficient evidence, and can only be used as pre-tax deduction items after being audited by the competent tax authorities, otherwise tax concessions cannot be obtained.