diff --git a/src/com/engine/salary/service/impl/SalaryAcctRecordServiceImpl.java b/src/com/engine/salary/service/impl/SalaryAcctRecordServiceImpl.java
index 10549ddc3..e3f358dac 100644
--- a/src/com/engine/salary/service/impl/SalaryAcctRecordServiceImpl.java
+++ b/src/com/engine/salary/service/impl/SalaryAcctRecordServiceImpl.java
@@ -47,6 +47,7 @@ import com.google.common.collect.Sets;
 import org.apache.commons.collections4.CollectionUtils;
 import org.apache.commons.lang3.StringUtils;
 import org.apache.commons.lang3.math.NumberUtils;
+import weaver.general.BaseBean;
 import weaver.hrm.User;
 
 import java.util.*;
@@ -568,7 +569,19 @@ public class SalaryAcctRecordServiceImpl extends Service implements SalaryAcctRe
         Set<String> declareTaxAgents = SalaryEntityUtil.properties(sameYearTaxDeclarations, e -> e.getTaxAgentId() + "-" + e.getTaxCycle());
         Map<Long, List<SalaryAcctTaxAgentPO>> sameYearSalaryAcctTaxAgentMap = SalaryEntityUtil
                 .group2Map(sameYearSalaryAcctTaxAgents, SalaryAcctTaxAgentPO::getTaxAgentId);
+        // 联特 获取不需要验证报税的义务人id
+        BaseBean baseBean = new BaseBean();
+        String notDeclareTaxAgentIdStr = baseBean.getPropValue("ltSalary", "not_declaret_tax_agent_id");
+        List<Long> notDeclareTaxAgentIdList = new ArrayList<>();
+        if (StringUtils.isNotBlank(notDeclareTaxAgentIdStr)) {
+            notDeclareTaxAgentIdList.addAll(Arrays.stream(notDeclareTaxAgentIdStr.split(",")).filter(NumberUtils::isCreatable).map(Long::new).collect(Collectors.toList()));
+        }
+        
+
         for (SalaryAcctTaxAgentPO salaryAcctTaxAgent : salaryAcctTaxAgents) {
+            if (notDeclareTaxAgentIdList.contains(salaryAcctTaxAgent.getTaxAgentId())) {
+                continue;
+            }
             List<SalaryAcctTaxAgentPO> salaryAcctTaxAgentList = sameYearSalaryAcctTaxAgentMap.getOrDefault(salaryAcctTaxAgent.getTaxAgentId(), Collections.emptyList())
                     .stream()
                     .filter(e -> !Objects.equals(salaryAcctTaxAgent.getSalaryAcctRecordId(), e.getSalaryAcctRecordId()))