diff --git a/src/com/engine/salary/service/impl/SalaryCalcTaxServiceImpl.java b/src/com/engine/salary/service/impl/SalaryCalcTaxServiceImpl.java
index f6182ce83..2ee4b657e 100644
--- a/src/com/engine/salary/service/impl/SalaryCalcTaxServiceImpl.java
+++ b/src/com/engine/salary/service/impl/SalaryCalcTaxServiceImpl.java
@@ -159,7 +159,7 @@ public class SalaryCalcTaxServiceImpl extends Service implements SalaryCalcTaxSe
             // 请求第三方供应商
             String res = HttpUtil.doPost(url, header, reqJson, HttpUtil.JSON_TYPE);
             TaskUtil taskUtil = new TaskUtil();
-            taskUtil.writeApiTaskRecord(salaryAcctRecordId+"", url, reqJson, res);
+            taskUtil.writeApiTaskRecord(salaryAcctRecordId + "", url, reqJson, res);
 
             DeclareTaxResponse declareTaxResponse = JsonUtil.parseObject(res, DeclareTaxResponse.class);
             if (Objects.isNull(declareTaxResponse) || Objects.isNull(declareTaxResponse.getHead())) {
@@ -262,31 +262,33 @@ public class SalaryCalcTaxServiceImpl extends Service implements SalaryCalcTaxSe
                         continue;
                     }
                     List<SalarySobTaxRuleDTO.TaxRuleDTO> taxRules = salarySobTaxRuleDTO.getTaxRules();
-                    taxRules.forEach(rule -> {
-                        Long salaryItemId = rule.getSalaryItemId();
-                        SalaryAcctResultPO salaryAcctResultPO = salaryAcctResultValue.get(salaryItemId);
-                        if (salaryAcctResultPO != null) {
-                            salaryAcctResultPO.setResultValue(rule.getValue());
-                            updateResultPOS.add(salaryAcctResultPO);
-                        } else {
-                            salaryAcctResultPO = SalaryAcctResultPO.builder()
-                                    .salaryAcctRecordId(salaryAcctRecordId)
-                                    .salaryAcctEmpId(salaryAcctEmployee.getId())
-                                    .employeeId(salaryAcctEmployee.getEmployeeId())
-                                    .taxAgentId(salaryAcctEmployee.getTaxAgentId())
-                                    .salarySobId(salaryAcctEmployee.getSalarySobId())
-                                    .salaryItemId(salaryItemId)
-                                    .resultValue(rule.getValue())
-                                    .originResultValue("")
-                                    .creator((long) user.getUID())
-                                    .createTime(now)
-                                    .updateTime(now)
-                                    .tenantKey(SalaryDefaultTenantConstant.DEFAULT_TENANT_KEY)
-                                    .deleteType(0)
-                                    .build();
-                            addResultPOS.add(salaryAcctResultPO);
-                        }
-                    });
+                    taxRules.stream()
+                            .filter(rule -> rule.getSalaryItemId() != null)
+                            .forEach(rule -> {
+                                Long salaryItemId = rule.getSalaryItemId();
+                                SalaryAcctResultPO salaryAcctResultPO = salaryAcctResultValue.get(salaryItemId);
+                                if (salaryAcctResultPO != null) {
+                                    salaryAcctResultPO.setResultValue(rule.getValue());
+                                    updateResultPOS.add(salaryAcctResultPO);
+                                } else {
+                                    salaryAcctResultPO = SalaryAcctResultPO.builder()
+                                            .salaryAcctRecordId(salaryAcctRecordId)
+                                            .salaryAcctEmpId(salaryAcctEmployee.getId())
+                                            .employeeId(salaryAcctEmployee.getEmployeeId())
+                                            .taxAgentId(salaryAcctEmployee.getTaxAgentId())
+                                            .salarySobId(salaryAcctEmployee.getSalarySobId())
+                                            .salaryItemId(salaryItemId)
+                                            .resultValue(rule.getValue())
+                                            .originResultValue("")
+                                            .creator((long) user.getUID())
+                                            .createTime(now)
+                                            .updateTime(now)
+                                            .tenantKey(SalaryDefaultTenantConstant.DEFAULT_TENANT_KEY)
+                                            .deleteType(0)
+                                            .build();
+                                    addResultPOS.add(salaryAcctResultPO);
+                                }
+                            });
                 }
             }
         }