Handling fees are expenses incurred in the course of handling affairs. It is a kind of labor remuneration charged for handling related matters on behalf of others; Or for the client, it belongs to the corresponding remuneration paid by others for handling related matters. Such as: securities transaction fees, agent ticketing fees, withholding fees, national debt agency fees and so on. From the perspective of tax payment, all kinds of agency fees collected by operators should be regarded as taxable income and pay business tax; After deducting the relevant expenses, the income must also pay enterprise income tax. On the other hand, the withholding fee obtained for the tax authorities belongs to tax-free income, and there is no need to pay taxes such as business tax.