diff --git a/src/com/engine/salary/service/impl/OtherDeductionServiceImpl.java b/src/com/engine/salary/service/impl/OtherDeductionServiceImpl.java
index e5ae380b8..a2faf3ebe 100644
--- a/src/com/engine/salary/service/impl/OtherDeductionServiceImpl.java
+++ b/src/com/engine/salary/service/impl/OtherDeductionServiceImpl.java
@@ -790,6 +790,15 @@ public class OtherDeductionServiceImpl extends Service implements OtherDeduction
 
     @Override
     public String extendToLastMonth(OtherDeductionExtendLastParam param) {
+        //查询已经核算的数据
+        List<SalaryAcctEmployeePO> salaryAcctEmployees =
+                getAddUpDeductionService(user)
+                .getAccountedEmployeeData(param.getDeclareMonth());
+        Map<String, Long> acctInfoMap = salaryAcctEmployees.stream().collect(Collectors.toMap(
+                i -> i.getTaxAgentId() + "" + i.getEmployeeId(),
+                SalaryAcctEmployeePO::getId
+        ));
+
         // 查找到所有个税扣缴义务人
         Boolean needAuth = getTaxAgentService(user).isNeedAuth((long) user.getUID());
         Collection<TaxAgentPO> taxAgentPOS;
@@ -815,7 +824,7 @@ public class OtherDeductionServiceImpl extends Service implements OtherDeduction
         ));
         Map<String, Long> updateIdMap = getOtherDeductionMapper()
                 .list(queryParam).stream()
-                .collect(Collectors.toMap(i -> i.getEmployeeId()+"" + i.getTaxAgentId(), OtherDeductionListDTO::getId));
+                .collect(Collectors.toMap(i -> i.getEmployeeId() + "" + i.getTaxAgentId(), OtherDeductionListDTO::getId));
 
         List<OtherDeductionPO> insertInfo = new ArrayList<>();
         List<OtherDeductionPO> updatetInfo = new ArrayList<>();
@@ -827,20 +836,21 @@ public class OtherDeductionServiceImpl extends Service implements OtherDeduction
             po.setId(null);
             po.setTenantKey(SalaryDefaultTenantConstant.DEFAULT_TENANT_KEY);
             boolean hasOld = updateIdMap.containsKey(po.getEmployeeId() + "" + po.getTaxAgentId());
-            if (hasOld) {
+            if (hasOld && acctInfoMap.containsKey(po.getTaxAgentId() + "" + po.getEmployeeId())) {
+                //核算过的数据直接跳过不做更改
                 po.setId(updateIdMap.get(po.getEmployeeId() + "" + po.getTaxAgentId()));
                 updatetInfo.add(po);
-            } else {
+            } else if (!hasOld){
                 po.setCreator((long) user.getUID());
                 po.setCreateTime(new Date());
                 insertInfo.add(po);
             }
         }
         List<List<OtherDeductionPO>> list = Lists.partition(insertInfo, 1000);
-        list.forEach(l->getOtherDeductionMapper().insertData(l));
+        list.forEach(l -> getOtherDeductionMapper().insertData(l));
 
         List<List<OtherDeductionPO>> updateList = Lists.partition(updatetInfo, 1000);
-        list.forEach(l->getOtherDeductionMapper().updateData(l));
+        list.forEach(l -> getOtherDeductionMapper().updateData(l));
         return "";
     }
 
diff --git a/src/com/engine/salary/wrapper/OtherDeductionWrapper.java b/src/com/engine/salary/wrapper/OtherDeductionWrapper.java
index 0c4cf132e..1589ac74b 100644
--- a/src/com/engine/salary/wrapper/OtherDeductionWrapper.java
+++ b/src/com/engine/salary/wrapper/OtherDeductionWrapper.java
@@ -25,6 +25,7 @@ import weaver.hrm.User;
 
 import java.time.LocalDate;
 import java.time.LocalDateTime;
+import java.time.Month;
 import java.time.format.DateTimeFormatter;
 import java.util.ArrayList;
 import java.util.HashMap;
@@ -257,9 +258,12 @@ public class OtherDeductionWrapper extends Service {
         } catch (Exception e) {
             log.error("", e);
         }
-        if (null == param.getDeclareMonth() || null == param.getYearMonthTime()) {
+        if (null == param.getDeclareMonth() || null == localDate || null == param.getYearMonthTime()) {
             throw new SalaryRunTimeException("当前年月不合法");
         }
+        if (Month.JANUARY.equals(localDate.getMonth())) {
+            throw new SalaryRunTimeException("失败，当前年度内第一个月无法沿用上月");
+        }
         param.setYearMonthTime(localDate);
         return getOtherDeductionService(user).extendToLastMonth(param);
     }