No.

If it is a fine from the fire department, public security and traffic control department, market supervision department, China Securities Regulatory Commission, Banking and Insurance Regulatory Commission, ecological environment department, etc., no pre-tax deduction is allowed.

The China Securities Regulatory Commission is a ministerial-level institution directly under the State Council. In accordance with laws, regulations and the authorization of the State Council, it uniformly supervises and manages the national securities and futures markets, maintains the order of the securities and futures markets, and ensures their legal operation.