Yes they can, but the second must end with "with".
Student or Learner
I think both of them mean 'want to help someone' . Are they different or they can use in the same way ?
Is there anything I can/could do to help you?
Can I help you?
Can I help you with anything?
Can I help you at all?
I don't necessarily think they mean "I want to help you". Many people have a job which requires them to offer help. That doesn't mean they want to help.
Please see my amendments to your post in red. Don't put a space before a full stop.
Remember - if you don't use correct capitalisation, punctuation and spacing, anything you write will be incorrect.