diff --git a/src/com/engine/salary/entity/salaryacct/bo/SalaryAcctCalculateBO.java b/src/com/engine/salary/entity/salaryacct/bo/SalaryAcctCalculateBO.java
index 22af2b674..f29ccd1ce 100644
--- a/src/com/engine/salary/entity/salaryacct/bo/SalaryAcctCalculateBO.java
+++ b/src/com/engine/salary/entity/salaryacct/bo/SalaryAcctCalculateBO.java
@@ -68,7 +68,7 @@ public class SalaryAcctCalculateBO {
     /**
      * 本次运算的薪资项目（已排好运算优先级）
      */
-    private List<List<Long>> salaryItemIdWithPriorityList;
+    private List<Long> salaryItemIdWithPriorityList;
 
     /**
      * 本次运算涉及的所有公式
diff --git a/src/com/engine/salary/entity/salaryacct/bo/SalaryAcctCalculatePriorityBO.java b/src/com/engine/salary/entity/salaryacct/bo/SalaryAcctCalculatePriorityBO.java
index 197ad1245..bc5ee6d93 100644
--- a/src/com/engine/salary/entity/salaryacct/bo/SalaryAcctCalculatePriorityBO.java
+++ b/src/com/engine/salary/entity/salaryacct/bo/SalaryAcctCalculatePriorityBO.java
@@ -1,6 +1,5 @@
 package com.engine.salary.entity.salaryacct.bo;
 
-import com.engine.salary.constant.SalaryFormulaFieldConstant;
 import com.engine.salary.entity.salaryformula.ExpressFormula;
 import com.engine.salary.entity.salaryformula.po.FormulaVar;
 import com.engine.salary.entity.salaryitem.po.SalaryItemPO;
@@ -21,9 +20,10 @@ import org.apache.commons.lang3.StringUtils;
 
 import java.util.*;
 import java.util.regex.Matcher;
-import java.util.regex.Pattern;
 import java.util.stream.Collectors;
 
+import static com.engine.salary.constant.SalaryFormulaFieldConstant.SALARY_PATTERN;
+
 /**
  * 薪资核算-薪资项目运算优先级
  * <p>Copyright: Copyright (c) 2022</p>
@@ -34,16 +34,6 @@ import java.util.stream.Collectors;
  **/
 public class SalaryAcctCalculatePriorityBO {
 
-    /**
-     * 公式中变量的fieldId的正则表达式
-     */
-    private static final String SALARY_REGEX = "(\\w+)" + SalaryFormulaFieldConstant.FIELD_ID_SEPARATOR + "(\\w+)";
-
-    /**
-     * 解析公式中变量的fieldId的正则表达式
-     */
-    private static final Pattern SALARY_PATTERN = Pattern.compile(SALARY_REGEX);
-
     /**
      * 计算优先级
      *
diff --git a/src/com/engine/salary/entity/salaryacct/bo/SalaryCalcItem.java b/src/com/engine/salary/entity/salaryacct/bo/SalaryCalcItem.java
index 4636d3276..42df567df 100644
--- a/src/com/engine/salary/entity/salaryacct/bo/SalaryCalcItem.java
+++ b/src/com/engine/salary/entity/salaryacct/bo/SalaryCalcItem.java
@@ -3,15 +3,18 @@ package com.engine.salary.entity.salaryacct.bo;
 import com.engine.salary.entity.salaryformula.ExpressFormula;
 import com.engine.salary.enums.SalaryRoundingModeEnum;
 import com.engine.salary.enums.salaryitem.SalaryDataTypeEnum;
+import lombok.Data;
 import lombok.experimental.Accessors;
 
 /**
- * @description: 薪资核算涉及的薪资项目
- * @author: xiajun
- * @modified By: xiajun
- * @date: Created in 2023/5/19 16:00
- * @version:v1.0
- */
+ * 薪资核算涉及的薪资项目
+ * <p>Copyright: Copyright (c) 2023</p>
+ * <p>Company: 泛微软件</p>
+ *
+ * @author qiantao
+ * @version 1.0
+ **/
+@Data
 @Accessors(chain = true)
 public class SalaryCalcItem {
 
@@ -53,81 +56,4 @@ public class SalaryCalcItem {
     private ExpressFormula expressFormula;
 
 
-    public Long getSalaryItemId() {
-        return salaryItemId;
-    }
-
-    public void setSalaryItemId(Long salaryItemId) {
-        this.salaryItemId = salaryItemId;
-    }
-
-    public String getSalaryItemCode() {
-        return salaryItemCode;
-    }
-
-    public void setSalaryItemCode(String salaryItemCode) {
-        this.salaryItemCode = salaryItemCode;
-    }
-
-    public String getIncomeCategory() {
-        return incomeCategory;
-    }
-
-    public void setIncomeCategory(String incomeCategory) {
-        this.incomeCategory = incomeCategory;
-    }
-
-    public Integer getUseInEmployeeSalary() {
-        return useInEmployeeSalary;
-    }
-
-    public void setUseInEmployeeSalary(Integer useInEmployeeSalary) {
-        this.useInEmployeeSalary = useInEmployeeSalary;
-    }
-
-    public String getDataType() {
-        return dataType;
-    }
-
-    public void setDataType(String dataType) {
-        this.dataType = dataType;
-    }
-
-    public Integer getRoundingMode() {
-        return roundingMode;
-    }
-
-    public void setRoundingMode(Integer roundingMode) {
-        this.roundingMode = roundingMode;
-    }
-
-    public Integer getPattern() {
-        return pattern;
-    }
-
-    public void setPattern(Integer pattern) {
-        this.pattern = pattern;
-    }
-
-    public ExpressFormula getExpressFormula() {
-        return expressFormula;
-    }
-
-    public void setExpressFormula(ExpressFormula expressFormula) {
-        this.expressFormula = expressFormula;
-    }
-
-    @Override
-    public String toString() {
-        return "SalaryCalcItem{" +
-                "salaryItemId=" + salaryItemId +
-                ", salaryItemCode='" + salaryItemCode + '\'' +
-                ", incomeCategory='" + incomeCategory + '\'' +
-                ", useInEmployeeSalary=" + useInEmployeeSalary +
-                ", dataType='" + dataType + '\'' +
-                ", roundingMode=" + roundingMode +
-                ", pattern=" + pattern +
-                ", expressFormula=" + expressFormula +
-                '}';
-    }
 }
diff --git a/src/com/engine/salary/entity/salaryacct/bo/SalaryCalcItemGraph.java b/src/com/engine/salary/entity/salaryacct/bo/SalaryCalcItemGraph.java
index 42d522bd7..52baba1db 100644
--- a/src/com/engine/salary/entity/salaryacct/bo/SalaryCalcItemGraph.java
+++ b/src/com/engine/salary/entity/salaryacct/bo/SalaryCalcItemGraph.java
@@ -2,7 +2,9 @@ package com.engine.salary.entity.salaryacct.bo;
 
 import com.engine.salary.entity.salaryformula.ExpressFormula;
 import com.engine.salary.entity.salaryformula.po.FormulaVar;
+import com.engine.salary.entity.salaryitem.po.SalaryItemPO;
 import com.engine.salary.entity.salarysob.po.SalarySobItemPO;
+import com.engine.salary.enums.salaryformula.SalaryFormulaReferenceEnum;
 import com.engine.salary.report.common.constant.SalaryConstant;
 import com.engine.salary.util.SalaryEntityUtil;
 import com.google.common.collect.Lists;
@@ -13,12 +15,13 @@ import java.util.*;
 import java.util.concurrent.LinkedTransferQueue;
 
 /**
- * @description: 对薪资核算时涉及的薪资项目进行排序
- * @author: xiajun
- * @modified By: xiajun
- * @date: Created in 2023/5/19 16:01
- * @version:v1.0
- */
+ * 对薪资核算时涉及的薪资项目进行排序
+ * <p>Copyright: Copyright (c) 2023</p>
+ * <p>Company: 泛微软件</p>
+ *
+ * @author qiantao
+ * @version 1.0
+ **/
 public class SalaryCalcItemGraph {
 
     private List<SalaryCalcItemGraphNode> nodes;
@@ -29,8 +32,9 @@ public class SalaryCalcItemGraph {
      * @param salarySobItems  薪资账套的薪资项目
      * @param expressFormulas 公式详情
      */
-    public SalaryCalcItemGraph(List<SalarySobItemPO> salarySobItems, List<ExpressFormula> expressFormulas) {
-        Map<String, SalarySobItemPO> salaryItemMap = SalaryEntityUtil.convert2Map(salarySobItems, SalarySobItemPO::getSalaryItemCode);
+    public SalaryCalcItemGraph(List<SalarySobItemPO> salarySobItems, List<SalaryItemPO> salaryItemPOS, List<ExpressFormula> expressFormulas) {
+        Map<String, SalarySobItemPO> salarySobItemMap = SalaryEntityUtil.convert2Map(salarySobItems, SalarySobItemPO::getSalaryItemCode);
+        Map<String, SalaryItemPO> salaryItemMap = SalaryEntityUtil.convert2Map(salaryItemPOS, SalaryItemPO::getCode);
         Map<Long, ExpressFormula> expressFormulaMap = SalaryEntityUtil.convert2Map(expressFormulas, ExpressFormula::getId);
         Map<Long, List<FormulaVar>> formulaVarMap = ExpressFormulaBO.buildFormulaVar(expressFormulas);
 
@@ -40,14 +44,20 @@ public class SalaryCalcItemGraph {
             SalaryCalcItemGraphNode node = nodeMap.computeIfAbsent(salarySobItem.getSalaryItemId(), key -> new SalaryCalcItemGraphNode(salarySobItem, expressFormula));
             List<FormulaVar> formulaVars = expressFormula == null ? Collections.emptyList() : formulaVarMap.getOrDefault(expressFormula.getId(), Collections.emptyList());
             for (FormulaVar formulaVar : formulaVars) {
-                if (StringUtils.isNotEmpty(formulaVar.getFieldId())) {
+                if (StringUtils.isNotEmpty(formulaVar.getFieldId()) && StringUtils.startsWith(formulaVar.getFieldId(), SalaryFormulaReferenceEnum.SALARY_ITEM.getValue() + SalaryConstant.FORMULA_VAR_SEPARATOR)) {
                     String salaryItemCode = formulaVar.getFieldId().split(SalaryConstant.FORMULA_VAR_SEPARATOR)[1];
-                    SalarySobItemPO subSalarySobItem = salaryItemMap.get(salaryItemCode);
+                    SalarySobItemPO subSalarySobItem = salarySobItemMap.get(salaryItemCode);
                     if (subSalarySobItem == null) {
-                        continue;
+                        SalaryItemPO salaryItemPO = salaryItemMap.get(salaryItemCode);
+                        if (salaryItemPO == null) {
+                            continue;
+                        }else {
+                            subSalarySobItem = SalarySobItemPO.builder().salaryItemId(salaryItemPO.getId()).salaryItemCode(salaryItemPO.getCode()).build();
+                        }
                     }
                     ExpressFormula subExpressFormula = expressFormulaMap.get(subSalarySobItem.getFormulaId());
-                    SalaryCalcItemGraphNode destNode = nodeMap.computeIfAbsent(subSalarySobItem.getSalaryItemId(), key -> new SalaryCalcItemGraphNode(subSalarySobItem, subExpressFormula));
+                    SalarySobItemPO finalSubSalarySobItem = subSalarySobItem;
+                    SalaryCalcItemGraphNode destNode = nodeMap.computeIfAbsent(subSalarySobItem.getSalaryItemId(), key -> new SalaryCalcItemGraphNode(finalSubSalarySobItem, subExpressFormula));
                     node.getDestNodes().add(destNode);
                 }
             }
diff --git a/src/com/engine/salary/entity/taxdeclaration/bo/TaxDeclarationValueList.java b/src/com/engine/salary/entity/taxdeclaration/bo/TaxDeclarationValueList.java
index 8b78d34d8..ee755aad5 100644
--- a/src/com/engine/salary/entity/taxdeclaration/bo/TaxDeclarationValueList.java
+++ b/src/com/engine/salary/entity/taxdeclaration/bo/TaxDeclarationValueList.java
@@ -94,7 +94,7 @@ public class TaxDeclarationValueList {
                 dataMap.put("username", employeeDeclare.getEmployeeName());
                 dataMap.put("cardType", SalaryI18nUtil.getI18nLabel(CardTypeEnum.RESIDENT_IDENTITY_CARDS.getLabelId(), CardTypeEnum.RESIDENT_IDENTITY_CARDS.getDefaultLabel()));
                 dataMap.put("cardNum", employeeDeclare.getCardNum());
-            } else if (Objects.equals(taxDeclarationValue.getEmployeeType(), EmployeeTypeEnum.ORGANIZATION.getValue())) {
+            } else if (taxDeclarationValue.getEmployeeType() == null || Objects.equals(taxDeclarationValue.getEmployeeType(), EmployeeTypeEnum.ORGANIZATION.getValue())) {
                 DataCollectionEmployee simpleEmployee = simpleEmployeeMap.get(taxDeclarationValue.getEmployeeId());
                 DataCollectionEmployee simpleUserInfo = simpleUserInfoMap.get(taxDeclarationValue.getEmployeeId());
                 dataMap.put("jobNum", simpleEmployee.getWorkcode());
diff --git a/src/com/engine/salary/maintainer/salaryacct/SalaryAcctManager.java b/src/com/engine/salary/maintainer/salaryacct/SalaryAcctManager.java
index 207bd1649..1c3c7da23 100644
--- a/src/com/engine/salary/maintainer/salaryacct/SalaryAcctManager.java
+++ b/src/com/engine/salary/maintainer/salaryacct/SalaryAcctManager.java
@@ -4,20 +4,23 @@ import com.engine.common.util.ServiceUtil;
 import com.engine.core.impl.Service;
 import com.engine.salary.entity.datacollection.DataCollectionEmployee;
 import com.engine.salary.entity.datacollection.dto.AttendQuoteFieldListDTO;
-import com.engine.salary.entity.salaryacct.bo.SalaryAcctCalculateBO;
-import com.engine.salary.entity.salaryacct.bo.SalaryAcctCalculatePriorityBO;
 import com.engine.salary.entity.progress.ProgressDTO;
+import com.engine.salary.entity.salaryacct.bo.SalaryAcctCalculateBO;
+import com.engine.salary.entity.salaryacct.bo.SalaryCalcItem;
+import com.engine.salary.entity.salaryacct.bo.SalaryCalcItemGraph;
 import com.engine.salary.entity.salaryacct.po.SalaryAcctEmployeePO;
 import com.engine.salary.entity.salaryacct.po.SalaryAcctRecordPO;
 import com.engine.salary.entity.salaryacct.po.SalaryAcctResultPO;
 import com.engine.salary.entity.salaryacct.po.SalaryAcctResultTempPO;
 import com.engine.salary.entity.salaryformula.ExpressFormula;
+import com.engine.salary.entity.salaryformula.po.FormulaVar;
 import com.engine.salary.entity.salaryitem.po.SalaryItemPO;
 import com.engine.salary.entity.salarysob.dto.SalarySobCycleDTO;
 import com.engine.salary.entity.salarysob.po.SalarySobAdjustRulePO;
 import com.engine.salary.entity.salarysob.po.SalarySobBackItemPO;
 import com.engine.salary.entity.salarysob.po.SalarySobItemPO;
 import com.engine.salary.entity.salarysob.po.SalarySobPO;
+import com.engine.salary.enums.salaryformula.SalaryFormulaReferenceEnum;
 import com.engine.salary.exception.SalaryRunTimeException;
 import com.engine.salary.mapper.salaryacct.SalaryAcctResultMapper;
 import com.engine.salary.service.*;
@@ -38,6 +41,7 @@ import org.apache.commons.collections4.CollectionUtils;
 import org.apache.commons.collections4.MapUtils;
 import org.apache.commons.lang.math.NumberUtils;
 import org.apache.commons.lang3.StringUtils;
+import org.jetbrains.annotations.NotNull;
 import org.springframework.beans.BeanUtils;
 import org.springframework.jdbc.datasource.DataSourceTransactionManager;
 import weaver.hrm.User;
@@ -47,8 +51,11 @@ import java.util.*;
 import java.util.concurrent.BlockingDeque;
 import java.util.concurrent.CountDownLatch;
 import java.util.concurrent.LinkedBlockingDeque;
+import java.util.regex.Matcher;
 import java.util.stream.Collectors;
 
+import static com.engine.salary.constant.SalaryFormulaFieldConstant.SALARY_PATTERN;
+
 /**
  * 薪资核算维护类
  * <p>Copyright: Copyright (c) 2022</p>
@@ -294,9 +301,10 @@ public class SalaryAcctManager extends Service {
             formulaIds.addAll(SalaryEntityUtil.properties(salarySobBackItems, SalarySobBackItemPO::getFormulaId));
             List<ExpressFormula> expressFormulas = getSalaryFormulaService(user).listExpressFormula(formulaIds);
             // 本次运算的回算薪资项目所涉及的变量
-            Set<String> issuedFieldIds = new HashSet<>();
+            Set<String> issuedFieldIds = getIssuedFieldIds(salarySobBackItems);
             // 9、计算薪资项目的运算优先级
-            List<List<Long>> salarySobItemsWithPriority = SalaryAcctCalculatePriorityBO.calculatePriority(salarySobItemPOS, salaryItemPOS, expressFormulas, salarySobBackItems, issuedFieldIds);
+//            List<List<Long>> salarySobItemsWithPriority = SalaryAcctCalculatePriorityBO.calculatePriority(salarySobItemPOS, salaryItemPOS, expressFormulas, salarySobBackItems, issuedFieldIds);
+            List<Long> salarySobItemsWithPriority = sortItems(salarySobItemPOS, salarySobBackItems, salaryItemPOS, expressFormulas);
             // 10、根据id查询其他合并计税的薪资核算记录
             List<SalaryAcctRecordPO> otherSalaryAcctRecordPOS = getSalaryAcctRecordService(user).listById4OtherConsolidatedTax(salaryAcctRecordPO.getId());
             // 11、查询本次核算人员
@@ -396,5 +404,43 @@ public class SalaryAcctManager extends Service {
         getSalaryAcctResultTempService(user).deleteByCalculateKey(calculateKey);
     }
 
+    @NotNull
+    private List<Long> sortItems(List<SalarySobItemPO> salarySobItemPOS, List<SalarySobBackItemPO> salarySobBackItems, List<SalaryItemPO> salaryItemPOS, List<ExpressFormula> expressFormulas) {
+        List<SalarySobItemPO> temp = salarySobBackItems.stream()
+                .map(e -> {
+                    SalarySobItemPO salarySobItem = new SalarySobItemPO();
+                    BeanUtils.copyProperties(e, salarySobItem);
+                    return salarySobItem;
+                }).collect(Collectors.toList());
+        salarySobItemPOS.addAll(temp);
+
+        SalaryCalcItemGraph salaryCalcItemGraph = new SalaryCalcItemGraph(salarySobItemPOS, salaryItemPOS, expressFormulas);
+        List<SalaryCalcItem> salaryCalcItems = salaryCalcItemGraph.sort();
+        return SalaryEntityUtil.properties(salaryCalcItems, SalaryCalcItem::getSalaryItemId, Collectors.toList());
+    }
+
+    /**
+     * 获取回算变量
+     *
+     * @param salarySobBackItems
+     * @return
+     */
+    @NotNull
+    private Set<String> getIssuedFieldIds(List<SalarySobBackItemPO> salarySobBackItems) {
+        Set<String> issuedFieldIds;
+        Set<Long> issuedFormulaIds = SalaryEntityUtil.properties(salarySobBackItems, SalarySobBackItemPO::getFormulaId);
+        List<ExpressFormula> expressFormulas1 = getSalaryFormulaService(user).listExpressFormula(issuedFormulaIds);
+        List<FormulaVar> issuedFormulaVars = new ArrayList<>();
+        expressFormulas1.forEach(f -> issuedFormulaVars.addAll(f.getParameters()));
+        issuedFieldIds = issuedFormulaVars.stream()
+                .map(FormulaVar::getFieldId)
+                .filter(StringUtils::isNotBlank)
+                .filter(v -> v.startsWith(SalaryFormulaReferenceEnum.ISSUED.getValue() + "_"))
+                .map(SALARY_PATTERN::matcher)
+                .filter(Matcher::find)
+                .map(m -> m.group(2))
+                .collect(Collectors.toSet());
+        return issuedFieldIds;
+    }
 
 }
diff --git a/src/com/engine/salary/service/impl/SalaryAcctCalculateServiceImpl.java b/src/com/engine/salary/service/impl/SalaryAcctCalculateServiceImpl.java
index 018702a7a..fc29dabff 100644
--- a/src/com/engine/salary/service/impl/SalaryAcctCalculateServiceImpl.java
+++ b/src/com/engine/salary/service/impl/SalaryAcctCalculateServiceImpl.java
@@ -183,82 +183,80 @@ public class SalaryAcctCalculateServiceImpl extends Service implements SalaryAcc
                 formulaVarValues.addAll(empInfo);
                 Map<String, String> formulaVarValueMap = SalaryEntityUtil.convert2Map(formulaVarValues, CalculateFormulaVarBO.FormulaVarValue::getFieldId, CalculateFormulaVarBO.FormulaVarValue::getFieldValue);
                 // 按照计算好的优先级计算薪资项目的值
-                for (List<Long> salaryItemIds : salaryAcctCalculateBO.getSalaryItemIdWithPriorityList()) {
+                for (Long salaryItemId : salaryAcctCalculateBO.getSalaryItemIdWithPriorityList()) {
                     // 同一运算优先级下的薪资项目逐个独立运算
-                    for (Long salaryItemId : salaryItemIds) {
-                        String resultValue;
-                        SalaryItemPO salaryItemPO = salaryItemMap.get(salaryItemId);
-                        ExpressFormula expressFormula;
-                        if (salarySobBackItemMap.containsKey(salaryItemId)) {
-                            // 如果薪资账套的回算项目中重新定义了回算项目公式，则使用薪资账套下的公式
-                            SalarySobBackItemPO salarySobBackItemPO = salarySobBackItemMap.get(salaryItemId);
-                            expressFormula = expressFormulaMap.get(salarySobBackItemPO.getFormulaId());
-                        } else if (salaryItemIdKeySalarySobItemPOMap.containsKey(salaryItemId)) {
-                            // 如果薪资账套下重新定义了薪资项目的公式，则使用薪资账套下的公式，否则使用薪资项目本身的公式
-                            SalarySobItemPO salarySobItemPO = salaryItemIdKeySalarySobItemPOMap.get(salaryItemId);
-                            expressFormula = expressFormulaMap.get(salarySobItemPO.getFormulaId());
-                        } else {
-                            expressFormula = expressFormulaMap.get(salaryItemPO.getFormulaId());
+                    String resultValue;
+                    SalaryItemPO salaryItemPO = salaryItemMap.get(salaryItemId);
+                    ExpressFormula expressFormula;
+                    if (salarySobBackItemMap.containsKey(salaryItemId)) {
+                        // 如果薪资账套的回算项目中重新定义了回算项目公式，则使用薪资账套下的公式
+                        SalarySobBackItemPO salarySobBackItemPO = salarySobBackItemMap.get(salaryItemId);
+                        expressFormula = expressFormulaMap.get(salarySobBackItemPO.getFormulaId());
+                    } else if (salaryItemIdKeySalarySobItemPOMap.containsKey(salaryItemId)) {
+                        // 如果薪资账套下重新定义了薪资项目的公式，则使用薪资账套下的公式，否则使用薪资项目本身的公式
+                        SalarySobItemPO salarySobItemPO = salaryItemIdKeySalarySobItemPOMap.get(salaryItemId);
+                        expressFormula = expressFormulaMap.get(salarySobItemPO.getFormulaId());
+                    } else {
+                        expressFormula = expressFormulaMap.get(salaryItemPO.getFormulaId());
+                    }
+                    if (Objects.nonNull(expressFormula)) {
+                        // 运行公式
+                        ExcelResult result = runExpressFormula(expressFormula, formulaVarValueMap, simpleEmployee);
+                        resultValue = Utils.null2String(result.getData());
+                        //公式异常信息
+                        if (!result.isStatus()) {
+                            String username = empInfo.stream().filter(emp -> StringUtils.equals("employeeInfo_username", emp.getFieldId())).findFirst().map(CalculateFormulaVarBO.FormulaVarValue::getFieldValue).orElse("");
+                            String errorMsg = String.format("%s的%s核算异常，原因：%s \r\n", username, salaryItemPO.getName(), result.getErrorMsg());
+                            noticeMsg.append(errorMsg);
                         }
-                        if (Objects.nonNull(expressFormula)) {
-                            // 运行公式
-                            ExcelResult result = runExpressFormula(expressFormula, formulaVarValueMap, simpleEmployee);
-                            resultValue = Utils.null2String(result.getData());
-                            //公式异常信息
-                            if (!result.isStatus()) {
-                                String username = empInfo.stream().filter(emp -> StringUtils.equals("employeeInfo_username", emp.getFieldId())).findFirst().map(CalculateFormulaVarBO.FormulaVarValue::getFieldValue).orElse("");
-                                String errorMsg = String.format("%s的%s核算异常，原因：%s \r\n", username, salaryItemPO.getName(), result.getErrorMsg());
-                                noticeMsg.append(errorMsg);
-                            }
-                            //提醒运行超时
-                            if (StringUtils.isNotBlank(formulaRunOvertimeThreshold) && result.getRunTime() > Long.parseLong(formulaRunOvertimeThreshold)) {
-                                String username = empInfo.stream().filter(emp -> StringUtils.equals("employeeInfo_username", emp.getFieldId())).findFirst().map(CalculateFormulaVarBO.FormulaVarValue::getFieldValue).orElse("");
-                                String errorMsg = String.format("%s的%s核算超时，耗时：%s毫秒 \r\n", username, salaryItemPO.getName(), result.getRunTime());
-                                noticeMsg.append(errorMsg);
-                            }
-                        } else {
-                            // 处理取值类型为“输入/导入”的薪资项目
-                            String key = SalaryFormulaReferenceEnum.SALARY_ITEM.getValue() + SalaryFormulaFieldConstant.FIELD_ID_SEPARATOR + salaryItemPO.getCode();
-                            resultValue = formulaVarValueMap.getOrDefault(key, StringUtils.EMPTY);
+                        //提醒运行超时
+                        if (StringUtils.isNotBlank(formulaRunOvertimeThreshold) && result.getRunTime() > Long.parseLong(formulaRunOvertimeThreshold)) {
+                            String username = empInfo.stream().filter(emp -> StringUtils.equals("employeeInfo_username", emp.getFieldId())).findFirst().map(CalculateFormulaVarBO.FormulaVarValue::getFieldValue).orElse("");
+                            String errorMsg = String.format("%s的%s核算超时，耗时：%s毫秒 \r\n", username, salaryItemPO.getName(), result.getRunTime());
+                            noticeMsg.append(errorMsg);
                         }
-                        // 处理薪资档案
-                        if (Objects.equals(salaryItemPO.getUseInEmployeeSalary(), NumberUtils.INTEGER_ONE)) {
-                            String key = SalaryFormulaReferenceEnum.SALARY_ARCHIVES.getValue() + SalaryFormulaFieldConstant.FIELD_ID_SEPARATOR + salaryItemPO.getCode();
-                            resultValue = formulaVarValueMap.getOrDefault(key, StringUtils.EMPTY);
-                        }
-                        // 处理合并计税
-                        resultValue = handleConsolidatedTax(resultValue, salaryItemPO, salaryAcctCalculateBO, otherSalaryAcctEmployeePOMap.get(salaryAcctEmployeePO.getEmployeeId() + "_" + salaryAcctEmployeePO.getTaxAgentId()), otherSalaryAcctResultPOMap.get(salaryAcctEmployeePO.getEmployeeId() + "_" + salaryAcctEmployeePO.getTaxAgentId()));
-
-                        // 处理小数点
-                        resultValue = SalaryAcctFormulaBO.roundResultValue(resultValue, salaryItemPO, salarySobBackItems, salarySobBackItemMap, salaryItemIdKeySalarySobItemPOMap);
-                        //是否锁定
-                        if (lockSalaryItemIds.contains(salaryItemId) && salaryAcctLockResultPOS.get(salaryItemId + "_" + salaryAcctEmployeePOId) != null) {
-                            resultValue = salaryAcctLockResultPOS.get(salaryItemId + "_" + salaryAcctEmployeePOId).getResultValue();
-                        }
-                        // 将已经计算过的薪资项目的值转换成公式变量的值添加到集合中
+                    } else {
+                        // 处理取值类型为“输入/导入”的薪资项目
                         String key = SalaryFormulaReferenceEnum.SALARY_ITEM.getValue() + SalaryFormulaFieldConstant.FIELD_ID_SEPARATOR + salaryItemPO.getCode();
-                        formulaVarValueMap.put(key, resultValue);
-                        // 值保存薪资账套下的薪资项目的核算结果
-                        if (salaryItemIdKeySalarySobItemPOMap.containsKey(salaryItemId) || salarySobBackItemIds.contains(salaryItemId)) {
-                            // 转换成薪资核算结果po
-                            SalaryAcctResultTempPO salaryAcctResultTempPO = new SalaryAcctResultTempPO()
-                                    .setSalaryAcctRecordId(salaryAcctEmployeePO.getSalaryAcctRecordId())
-                                    .setSalaryAcctEmpId(salaryAcctEmployeePOId)
-                                    .setEmployeeId(salaryAcctEmployeePO.getEmployeeId())
-                                    .setTaxAgentId(salaryAcctEmployeePO.getTaxAgentId())
-                                    .setSalarySobId(salaryAcctEmployeePO.getSalarySobId())
-                                    .setSalaryItemId(salaryItemPO.getId())
-                                    .setResultValue(resultValue)
-                                    .setOriginResultValue(salaryAcctResultPOMap.get(salaryAcctEmployeePO.getEmployeeId() + "-" + salaryAcctEmployeePO.getTaxAgentId() + "-" + salaryItemId) == null
-                                            ? StringUtils.EMPTY : salaryAcctResultPOMap.get(salaryAcctEmployeePO.getEmployeeId() + "-" + salaryAcctEmployeePO.getTaxAgentId() + "-" + salaryItemId))
-                                    .setCalculateKey(salaryAcctCalculateBO.getCalculateKey())
-                                    .setCreator((long) user.getUID())
-                                    .setCreateTime(now)
-                                    .setUpdateTime(now)
-                                    .setTenantKey(SalaryDefaultTenantConstant.DEFAULT_TENANT_KEY)
-                                    .setDeleteType(0);
-                            salaryAcctResultTempPOS.add(salaryAcctResultTempPO);
-                        }
+                        resultValue = formulaVarValueMap.getOrDefault(key, StringUtils.EMPTY);
+                    }
+                    // 处理薪资档案
+                    if (Objects.equals(salaryItemPO.getUseInEmployeeSalary(), NumberUtils.INTEGER_ONE)) {
+                        String key = SalaryFormulaReferenceEnum.SALARY_ARCHIVES.getValue() + SalaryFormulaFieldConstant.FIELD_ID_SEPARATOR + salaryItemPO.getCode();
+                        resultValue = formulaVarValueMap.getOrDefault(key, StringUtils.EMPTY);
+                    }
+                    // 处理合并计税
+                    resultValue = handleConsolidatedTax(resultValue, salaryItemPO, salaryAcctCalculateBO, otherSalaryAcctEmployeePOMap.get(salaryAcctEmployeePO.getEmployeeId() + "_" + salaryAcctEmployeePO.getTaxAgentId()), otherSalaryAcctResultPOMap.get(salaryAcctEmployeePO.getEmployeeId() + "_" + salaryAcctEmployeePO.getTaxAgentId()));
+
+                    // 处理小数点
+                    resultValue = SalaryAcctFormulaBO.roundResultValue(resultValue, salaryItemPO, salarySobBackItems, salarySobBackItemMap, salaryItemIdKeySalarySobItemPOMap);
+                    //是否锁定
+                    if (lockSalaryItemIds.contains(salaryItemId) && salaryAcctLockResultPOS.get(salaryItemId + "_" + salaryAcctEmployeePOId) != null) {
+                        resultValue = salaryAcctLockResultPOS.get(salaryItemId + "_" + salaryAcctEmployeePOId).getResultValue();
+                    }
+                    // 将已经计算过的薪资项目的值转换成公式变量的值添加到集合中
+                    String key = SalaryFormulaReferenceEnum.SALARY_ITEM.getValue() + SalaryFormulaFieldConstant.FIELD_ID_SEPARATOR + salaryItemPO.getCode();
+                    formulaVarValueMap.put(key, resultValue);
+                    // 值保存薪资账套下的薪资项目的核算结果
+                    if (salaryItemIdKeySalarySobItemPOMap.containsKey(salaryItemId) || salarySobBackItemIds.contains(salaryItemId)) {
+                        // 转换成薪资核算结果po
+                        SalaryAcctResultTempPO salaryAcctResultTempPO = new SalaryAcctResultTempPO()
+                                .setSalaryAcctRecordId(salaryAcctEmployeePO.getSalaryAcctRecordId())
+                                .setSalaryAcctEmpId(salaryAcctEmployeePOId)
+                                .setEmployeeId(salaryAcctEmployeePO.getEmployeeId())
+                                .setTaxAgentId(salaryAcctEmployeePO.getTaxAgentId())
+                                .setSalarySobId(salaryAcctEmployeePO.getSalarySobId())
+                                .setSalaryItemId(salaryItemPO.getId())
+                                .setResultValue(resultValue)
+                                .setOriginResultValue(salaryAcctResultPOMap.get(salaryAcctEmployeePO.getEmployeeId() + "-" + salaryAcctEmployeePO.getTaxAgentId() + "-" + salaryItemId) == null
+                                        ? StringUtils.EMPTY : salaryAcctResultPOMap.get(salaryAcctEmployeePO.getEmployeeId() + "-" + salaryAcctEmployeePO.getTaxAgentId() + "-" + salaryItemId))
+                                .setCalculateKey(salaryAcctCalculateBO.getCalculateKey())
+                                .setCreator((long) user.getUID())
+                                .setCreateTime(now)
+                                .setUpdateTime(now)
+                                .setTenantKey(SalaryDefaultTenantConstant.DEFAULT_TENANT_KEY)
+                                .setDeleteType(0);
+                        salaryAcctResultTempPOS.add(salaryAcctResultTempPO);
                     }
                 }
             }
diff --git a/src/com/engine/salary/service/impl/SalaryAcctResultServiceImpl.java b/src/com/engine/salary/service/impl/SalaryAcctResultServiceImpl.java
index 6b0193809..2c732564f 100644
--- a/src/com/engine/salary/service/impl/SalaryAcctResultServiceImpl.java
+++ b/src/com/engine/salary/service/impl/SalaryAcctResultServiceImpl.java
@@ -17,6 +17,7 @@ import com.engine.salary.entity.salaryacct.dto.SalaryAcctResultListColumnDTO;
 import com.engine.salary.entity.salaryacct.param.*;
 import com.engine.salary.entity.salaryacct.po.*;
 import com.engine.salary.entity.salaryformula.ExpressFormula;
+import com.engine.salary.entity.salaryformula.po.FormulaVar;
 import com.engine.salary.entity.salaryitem.po.SalaryItemPO;
 import com.engine.salary.entity.salarysob.dto.*;
 import com.engine.salary.entity.salarysob.po.*;
@@ -26,6 +27,7 @@ import com.engine.salary.enums.SalaryValueTypeEnum;
 import com.engine.salary.enums.salaryaccounting.LockStatusEnum;
 import com.engine.salary.enums.salaryaccounting.SalaryAcctRecordStatusEnum;
 import com.engine.salary.enums.salaryaccounting.SalaryAcctResultDataSourceEnum;
+import com.engine.salary.enums.salaryformula.SalaryFormulaReferenceEnum;
 import com.engine.salary.enums.salaryitem.SalaryDataTypeEnum;
 import com.engine.salary.enums.salarysob.IncomeCategoryEnum;
 import com.engine.salary.exception.SalaryRunTimeException;
@@ -54,6 +56,8 @@ import org.apache.commons.collections4.CollectionUtils;
 import org.apache.commons.collections4.MapUtils;
 import org.apache.commons.lang3.StringUtils;
 import org.apache.commons.lang3.math.NumberUtils;
+import org.jetbrains.annotations.NotNull;
+import org.springframework.beans.BeanUtils;
 import org.springframework.jdbc.datasource.DataSourceTransactionManager;
 import weaver.hrm.User;
 
@@ -62,8 +66,11 @@ import java.util.*;
 import java.util.concurrent.BlockingDeque;
 import java.util.concurrent.CountDownLatch;
 import java.util.concurrent.LinkedBlockingDeque;
+import java.util.regex.Matcher;
 import java.util.stream.Collectors;
 
+import static com.engine.salary.constant.SalaryFormulaFieldConstant.SALARY_PATTERN;
+
 /**
  * 薪资核算结果
  * <p>Copyright: Copyright (c) 2022</p>
@@ -331,7 +338,7 @@ public class SalaryAcctResultServiceImpl extends Service implements SalaryAcctRe
         List<SalarySobItemPO> salarySobItemPOS = getSalarySobItemService(user).listBySalarySobId(salaryAcctRecordPO.getSalarySobId());
         Map<Long, SalarySobItemPO> salaryItemIdKeySalarySobItemPOMap = SalaryEntityUtil.convert2Map(salarySobItemPOS, SalarySobItemPO::getSalaryItemId);
         Set<Long> salaryItemIds = SalaryEntityUtil.properties(salarySobItemPOS, SalarySobItemPO::getSalaryItemId);
-        if(Objects.equals(salaryAcctRecordPO.getBackCalcStatus(), NumberUtils.INTEGER_ONE)){
+        if (Objects.equals(salaryAcctRecordPO.getBackCalcStatus(), NumberUtils.INTEGER_ONE)) {
             // 是回算，获取回算项
             List<SalarySobBackItemPO> salarySobBackItemPOS = getSalarySobBackItemService(user).listBySalarySobId(salaryAcctRecordPO.getSalarySobId());
             salaryItemIds.addAll(salarySobBackItemPOS.stream().map(SalarySobBackItemPO::getSalaryItemId).collect(Collectors.toList()));
@@ -339,7 +346,7 @@ public class SalaryAcctResultServiceImpl extends Service implements SalaryAcctRe
         List<SalaryItemPO> salaryItemPOS = getSalaryItemService(user).listByIds(salaryItemIds);
 
         // 查询薪资核算结果
-        List<Long> salaryAcctEmployeeIds = SalaryEntityUtil.properties(salaryAcctEmployeePOS, SalaryAcctEmployeePO::getId,Collectors.toList());
+        List<Long> salaryAcctEmployeeIds = SalaryEntityUtil.properties(salaryAcctEmployeePOS, SalaryAcctEmployeePO::getId, Collectors.toList());
         List<SalaryAcctResultPO> salaryAcctResultPOS = listBySalaryAcctEmployeeIds(salaryAcctEmployeeIds);
 
         Map<String, Object> map = new HashMap<>();
@@ -396,7 +403,7 @@ public class SalaryAcctResultServiceImpl extends Service implements SalaryAcctRe
         }
         List<SalaryItemPO> salaryItemPOS = getSalaryItemService(user).listByIds(salaryItemIds);
         // 查询薪资核算结果
-        List<Long> salaryAcctEmployeeIds = SalaryEntityUtil.properties(salaryAcctEmployeePOS, SalaryAcctEmployeePO::getId,Collectors.toList());
+        List<Long> salaryAcctEmployeeIds = SalaryEntityUtil.properties(salaryAcctEmployeePOS, SalaryAcctEmployeePO::getId, Collectors.toList());
         List<SalaryAcctResultPO> salaryAcctResultPOS = listBySalaryAcctEmployeeIds(salaryAcctEmployeeIds);
         // 查询人员信息
         List<Long> employeeIds = SalaryEntityUtil.properties(salaryAcctEmployeePOS, SalaryAcctEmployeePO::getEmployeeId, Collectors.toList());
@@ -477,7 +484,7 @@ public class SalaryAcctResultServiceImpl extends Service implements SalaryAcctRe
             salaryAcctEmployeePOS = getSalaryAcctEmployeeService(user).listByRecordIdsAndEmpIdAndTaxAgentId(salaryAcctRecordIds, salaryAcctEmployeePO.getEmployeeId(), salaryAcctEmployeePO.getTaxAgentId());
         }
         // 查询薪资核算人员的薪资核算结果
-        List<Long> salaryAcctEmployeeIds = SalaryEntityUtil.properties(salaryAcctEmployeePOS, SalaryAcctEmployeePO::getId,Collectors.toList());
+        List<Long> salaryAcctEmployeeIds = SalaryEntityUtil.properties(salaryAcctEmployeePOS, SalaryAcctEmployeePO::getId, Collectors.toList());
         List<SalaryAcctResultPO> salaryAcctResultPOS = listBySalaryAcctEmployeeIds(salaryAcctEmployeeIds);
         // 查询薪资核算人员所有合并计税的薪资核算记录所用的账套
         Set<Long> salarySobIds = SalaryEntityUtil.properties(salaryAcctEmployeePOS, SalaryAcctEmployeePO::getSalarySobId);
@@ -555,13 +562,13 @@ public class SalaryAcctResultServiceImpl extends Service implements SalaryAcctRe
         // 保存参数转换成薪资核算结果po
         List<SalaryAcctResultPO> salaryAcctResultPOS = SalaryAcctResultBO.convert2PO(salaryAcctResultPOSOld, saveParam, salaryAcctEmployeePO, (long) user.getUID());
         SalarySysConfPO autoLock = getSalarySysConfService(user).getOneByCode(SalarySysConstant.EDIT_IMPORT_AUTO_LOCK);
-        if(autoLock != null && StringUtils.equals(autoLock.getConfValue(),"1")){
+        if (autoLock != null && StringUtils.equals(autoLock.getConfValue(), "1")) {
             // 对比核算结果提取修改了哪些薪资项目
             Set<Long> needLockItems = new HashSet<>();
             Map<Long, SalaryAcctResultPO> oldResutMap = SalaryEntityUtil.convert2Map(salaryAcctResultPOSOld, SalaryAcctResultPO::getSalaryItemId);
             salaryAcctResultPOS.stream().forEach(PO -> {
                 String oldValue = Optional.ofNullable(oldResutMap.get(PO.getSalaryItemId())).map(SalaryAcctResultPO::getResultValue).orElse("");
-                if(!StringUtils.equals(oldValue,PO.getResultValue())){
+                if (!StringUtils.equals(oldValue, PO.getResultValue())) {
                     needLockItems.add(PO.getSalaryItemId());
                 }
             });
@@ -601,7 +608,7 @@ public class SalaryAcctResultServiceImpl extends Service implements SalaryAcctRe
 
         // 存储薪资核算结果数据来源日志
         salaryAcctResultPOS = getSalaryAcctRecordService(user).listBySalaryAcctEmpId(saveParam.getSalaryAcctEmpId());
-        saveSalaryAcctResultLog(salaryAcctResultPOSOld,salaryAcctResultPOS);
+        saveSalaryAcctResultLog(salaryAcctResultPOSOld, salaryAcctResultPOS);
 
         // 查询操作日志的targetName
 //        String targetName = getSalaryAcctRecordService(user).getLogTargetNameById(salaryAcctEmployeePO.getSalaryAcctRecordId());
@@ -623,6 +630,7 @@ public class SalaryAcctResultServiceImpl extends Service implements SalaryAcctRe
 
     /**
      * 存储薪资核算结果数据来源日志
+     *
      * @param salaryAcctResultPOSOld
      * @param salaryAcctResultPOS
      */
@@ -631,11 +639,11 @@ public class SalaryAcctResultServiceImpl extends Service implements SalaryAcctRe
         List<SalaryAcctResultPO> editItems = new ArrayList<>();
         Map<Long, SalaryAcctResultPO> oldResutMap = SalaryEntityUtil.convert2Map(salaryAcctResultPOSOld, SalaryAcctResultPO::getSalaryItemId);
         salaryAcctResultPOS.stream().forEach(PO -> {
-            if(oldResutMap.get(PO.getSalaryItemId()) == null){
+            if (oldResutMap.get(PO.getSalaryItemId()) == null) {
                 editItems.add(PO);
-            }else{
+            } else {
                 String oldValue = oldResutMap.get(PO.getSalaryItemId()).getResultValue();
-                if(!StringUtils.equals(oldValue,PO.getResultValue())){
+                if (!StringUtils.equals(oldValue, PO.getResultValue())) {
                     editItems.add(PO);
                 }
             }
@@ -731,14 +739,10 @@ public class SalaryAcctResultServiceImpl extends Service implements SalaryAcctRe
             formulaIds.addAll(SalaryEntityUtil.properties(salarySobBackItems, SalarySobBackItemPO::getFormulaId));
             List<ExpressFormula> expressFormulas = getSalaryFormulaService(user).listExpressFormula(formulaIds);
             // 本次运算的回算薪资项目所涉及的变量
-            Set<String> issuedFieldIds = new HashSet<>();
+            Set<String> issuedFieldIds = getIssuedFieldIds(salarySobBackItems);
             // 9、计算薪资项目的运算优先级
-            List<List<Long>> salarySobItemsWithPriority = SalaryAcctCalculatePriorityBO.calculatePriority(salarySobItemPOS, salaryItemPOS, expressFormulas, salarySobBackItems, issuedFieldIds);
-//            List<List<Long>> salarySobItemsWithPriority = new ArrayList<>();
-            SalaryCalcItemGraph salaryCalcItemGraph = new SalaryCalcItemGraph(salarySobItemPOS, expressFormulas);
-            List<SalaryCalcItem> salaryCalcItems = salaryCalcItemGraph.sort();
-            List<Long> properties = SalaryEntityUtil.properties(salaryCalcItems, SalaryCalcItem::getSalaryItemId, Collectors.toList());
-//            salarySobItemsWithPriority.add(properties);
+//            List<List<Long>> salarySobItemsWithPriority = SalaryAcctCalculatePriorityBO.calculatePriority(salarySobItemPOS, salaryItemPOS, expressFormulas, salarySobBackItems, issuedFieldIds);
+            List<Long> salarySobItemsWithPriority = sortItems(salarySobItemPOS, salarySobBackItems, salaryItemPOS, expressFormulas);
 
             // 10、根据id查询其他合并计税的薪资核算记录
             List<SalaryAcctRecordPO> otherSalaryAcctRecordPOS = getSalaryAcctRecordService(user).listById4OtherConsolidatedTax(salaryAcctRecordPO.getId());
@@ -825,8 +829,8 @@ public class SalaryAcctResultServiceImpl extends Service implements SalaryAcctRe
                     List<Long> salaryAcctEmployeeIds = salaryAcctEmployeePOS.stream().map(SalaryAcctEmployeePO::getId).collect(Collectors.toList());
                     exceptItemIds.addAll(lockSalaryItemIds);
                     exceptItemIds.addAll(salaryItemPOS.stream().filter(PO -> Objects.equals(PO.getValueType(), NumberUtils.INTEGER_ONE) &&
-                                    Objects.equals(PO.getUseInEmployeeSalary(),0))
-                            .map(SalaryItemPO::getId).collect(Collectors.toList()) );
+                                    Objects.equals(PO.getUseInEmployeeSalary(), 0))
+                            .map(SalaryItemPO::getId).collect(Collectors.toList()));
                     getSalaryAcctResultLogService(user).deleteBySalaryAcctEmpIdExceptItemIds(salaryAcctEmployeeIds, exceptItemIds);
                 }
             }.start();
@@ -849,6 +853,46 @@ public class SalaryAcctResultServiceImpl extends Service implements SalaryAcctRe
         }
     }
 
+    @NotNull
+    private List<Long> sortItems(List<SalarySobItemPO> salarySobItemPOS, List<SalarySobBackItemPO> salarySobBackItems, List<SalaryItemPO> salaryItemPOS, List<ExpressFormula> expressFormulas) {
+
+        List<SalarySobItemPO> temp = salarySobBackItems.stream()
+                .map(e -> {
+                    SalarySobItemPO salarySobItem = new SalarySobItemPO();
+                    BeanUtils.copyProperties(e, salarySobItem);
+                    return salarySobItem;
+                }).collect(Collectors.toList());
+        salarySobItemPOS.addAll(temp);
+
+        SalaryCalcItemGraph salaryCalcItemGraph = new SalaryCalcItemGraph(salarySobItemPOS, salaryItemPOS, expressFormulas);
+        List<SalaryCalcItem> salaryCalcItems = salaryCalcItemGraph.sort();
+        return SalaryEntityUtil.properties(salaryCalcItems, SalaryCalcItem::getSalaryItemId, Collectors.toList());
+    }
+
+    /**
+     * 获取回算变量
+     *
+     * @param salarySobBackItems
+     * @return
+     */
+    @NotNull
+    private Set<String> getIssuedFieldIds(List<SalarySobBackItemPO> salarySobBackItems) {
+        Set<String> issuedFieldIds;
+        Set<Long> issuedFormulaIds = SalaryEntityUtil.properties(salarySobBackItems, SalarySobBackItemPO::getFormulaId);
+        List<ExpressFormula> expressFormulas1 = getSalaryFormulaService(user).listExpressFormula(issuedFormulaIds);
+        List<FormulaVar> issuedFormulaVars = new ArrayList<>();
+        expressFormulas1.forEach(f -> issuedFormulaVars.addAll(f.getParameters()));
+        issuedFieldIds = issuedFormulaVars.stream()
+                .map(FormulaVar::getFieldId)
+                .filter(StringUtils::isNotBlank)
+                .filter(v -> v.startsWith(SalaryFormulaReferenceEnum.ISSUED.getValue() + "_"))
+                .map(SALARY_PATTERN::matcher)
+                .filter(Matcher::find)
+                .map(m -> m.group(2))
+                .collect(Collectors.toSet());
+        return issuedFieldIds;
+    }
+
     /**
      * 处理薪资核算临时存储表中的数据
      *
@@ -946,9 +990,9 @@ public class SalaryAcctResultServiceImpl extends Service implements SalaryAcctRe
 //        }
 
         Set<Long> salaryItemIds;
-        if(CollectionUtils.isNotEmpty(updateParam.getSalaryItemIds())){
+        if (CollectionUtils.isNotEmpty(updateParam.getSalaryItemIds())) {
             salaryItemIds = updateParam.getSalaryItemIds();
-        }else{
+        } else {
             salaryItemIds = Collections.singleton(updateParam.getSalaryItemId());
         }
         if (updateParam.getLockStatus() == LockStatusEnum.LOCK) {
@@ -987,10 +1031,10 @@ public class SalaryAcctResultServiceImpl extends Service implements SalaryAcctRe
 
     @Override
     public List<SalaryAcctResultPO> listByAcctEmployeeIdsAndSalaryItemIds(List<Long> salaryAcctEmployeeIds, Collection<Long> salaryItemIds) {
-        if(CollectionUtils.isEmpty(salaryAcctEmployeeIds)){
+        if (CollectionUtils.isEmpty(salaryAcctEmployeeIds)) {
             return Collections.emptyList();
         }
-        List<List<Long>> partition = Lists.partition((List<Long>)salaryAcctEmployeeIds, 200);
+        List<List<Long>> partition = Lists.partition((List<Long>) salaryAcctEmployeeIds, 200);
         List<SalaryAcctResultPO> result = new ArrayList<>();
         partition.forEach(empIds -> {
             SalaryAcctResultPO build = SalaryAcctResultPO.builder().salaryAcctEmpIds(empIds).salaryItemIds(salaryItemIds).build();
@@ -1013,10 +1057,10 @@ public class SalaryAcctResultServiceImpl extends Service implements SalaryAcctRe
 
     @Override
     public List<Long> listAcctEmpIdByAcctEmpId(List<Long> salaryAcctEmployeeIds) {
-        if(CollectionUtils.isEmpty(salaryAcctEmployeeIds)){
+        if (CollectionUtils.isEmpty(salaryAcctEmployeeIds)) {
             return Collections.emptyList();
         }
-        List<List<Long>> partition = Lists.partition((List<Long>)salaryAcctEmployeeIds, 1000);
+        List<List<Long>> partition = Lists.partition((List<Long>) salaryAcctEmployeeIds, 1000);
         List<Long> result = new ArrayList<>();
         partition.forEach(empIds -> {
             result.addAll(getSalaryAcctResultMapper().getAcctEmpIsExist(empIds));
@@ -1053,15 +1097,15 @@ public class SalaryAcctResultServiceImpl extends Service implements SalaryAcctRe
     public Boolean checkAuth(Long salaryAcctRecordId) {
         // 获取该核算记录的个税扣缴义务
         SalaryAcctRecordPO recordPO = getSalaryAcctRecordService(user).getById(salaryAcctRecordId);
-        if(Objects.isNull(recordPO)) {
+        if (Objects.isNull(recordPO)) {
             return false;
         }
         SalarySobPO salarySobPO = getSalarySobService(user).getById(recordPO.getSalarySobId());
         Long taxAgentId = salarySobPO.getTaxAgentId();
         List<TaxAgentAdminPO> adminTaxAgentList = getTaxAgentAdminService(user).listByEmployeeId(Long.valueOf(user.getUID()));
         Optional<TaxAgentAdminPO> canOperate = adminTaxAgentList.stream().filter(po -> NumberUtils.compare(taxAgentId, po.getTaxAgentId()) == 0).findFirst();
-        if(!canOperate.isPresent()){
-          return false;
+        if (!canOperate.isPresent()) {
+            return false;
         }
         return true;
     }
diff --git a/src/com/engine/salary/service/impl/TaxDeclarationValueServiceImpl.java b/src/com/engine/salary/service/impl/TaxDeclarationValueServiceImpl.java
index c2fe1eabc..f7aaf17c9 100644
--- a/src/com/engine/salary/service/impl/TaxDeclarationValueServiceImpl.java
+++ b/src/com/engine/salary/service/impl/TaxDeclarationValueServiceImpl.java
@@ -32,7 +32,7 @@ import java.util.*;
 import java.util.stream.Collectors;
 
 /**
- *  个税申报表
+ * 个税申报表
  * <p>Copyright: Copyright (c) 2023</p>
  * <p>Company: 泛微软件</p>
  *
@@ -92,7 +92,7 @@ public class TaxDeclarationValueServiceImpl extends Service implements TaxDeclar
         List<EmployeeDeclarePO> employeeDeclares = getEmployeeDeclareService(user).listByTaxCycleAndTaxAgentIdAndEmployeeIds(taxDeclaration.getTaxCycle(), taxDeclaration.getTaxAgentId(), employeeIds);
         // 查询人员信息
         List<Long> simpleEmployeeIds = taxDeclarationValues.stream()
-                .filter(taxDeclarationValue -> Objects.equals(taxDeclarationValue.getEmployeeType(), EmployeeTypeEnum.ORGANIZATION.getValue()))
+                .filter(taxDeclarationValue -> taxDeclarationValue.getEmployeeType() == null || Objects.equals(taxDeclarationValue.getEmployeeType(), EmployeeTypeEnum.ORGANIZATION.getValue()))
                 .map(TaxDeclarationValuePO::getEmployeeId)
                 .distinct()
                 .collect(Collectors.toList());
diff --git a/src/com/engine/salary/service/impl/TaxDeclareRecordServiceImpl.java b/src/com/engine/salary/service/impl/TaxDeclareRecordServiceImpl.java
index efbd618c6..0474f38d8 100644
--- a/src/com/engine/salary/service/impl/TaxDeclareRecordServiceImpl.java
+++ b/src/com/engine/salary/service/impl/TaxDeclareRecordServiceImpl.java
@@ -368,6 +368,9 @@ public class TaxDeclareRecordServiceImpl extends Service implements TaxDeclareRe
                 getAddUpSituationService(user).batchSave(entry.getValue());
             }
         }
+
+        //更新核算记录状态
+        getSalaryAcctRecordService(user).updateStatusByIds(salaryAcctRecordIds, SalaryAcctRecordStatusEnum.DECLARED);
     }
 
     private TaxDeclarationResult generateReportPerRecord(TaxDeclareRecordPO taxDeclareRecord, List<SalaryAcctEmployeePO> salaryAcctEmployees) {