diff --git a/src/com/engine/salary/service/impl/TaxDeclareRecordServiceImpl.java b/src/com/engine/salary/service/impl/TaxDeclareRecordServiceImpl.java
index 91b162cb4..b614e88ce 100644
--- a/src/com/engine/salary/service/impl/TaxDeclareRecordServiceImpl.java
+++ b/src/com/engine/salary/service/impl/TaxDeclareRecordServiceImpl.java
@@ -48,6 +48,7 @@ import com.engine.salary.enums.sicategory.DeleteTypeEnum;
 import com.engine.salary.enums.taxagent.TaxAgentTaxReturnStatusEnum;
 import com.engine.salary.enums.taxdeclaration.*;
 import com.engine.salary.exception.SalaryRunTimeException;
+import com.engine.salary.mapper.salaryacct.SalaryAcctRecordMapper;
 import com.engine.salary.mapper.taxdeclaration.TaxDeclareRecordMapper;
 import com.engine.salary.mapper.taxdeclaration.TaxDeclareStatusMapper;
 import com.engine.salary.remote.tax.client.DeclareClient;
@@ -79,6 +80,7 @@ import java.util.*;
 import java.util.stream.Collectors;
 
 import static com.engine.salary.enums.taxdeclaration.TaxDeclareStatusEnum.NOT_DECLARE;
+import static com.engine.salary.sys.constant.SalarySysConstant.TAX_DECLARATION_DATE_TYPE;
 
 /**
  * 个税申报
@@ -188,10 +190,18 @@ public class TaxDeclareRecordServiceImpl extends Service implements TaxDeclareRe
         return  ServiceUtil.getService(SalarySysConfServiceImpl.class, user);
     }
 
+    private SalaryAcctRecordMapper getSalaryAcctRecordMapper() {
+        return MapperProxyFactory.getProxy(SalaryAcctRecordMapper.class);
+    }
+
 
     private TaxPaymentServiceFactory taxPaymentServiceFactory = new TaxPaymentServiceFactory(user);
 
 
+    //是否根据税款所属期进行申报
+    private final boolean isTaxDeclarationByTaxCycle = "1".equals(getSalarySysConfService(user).getValueByCode(TAX_DECLARATION_DATE_TYPE));
+
+
 //    private TaxPaymentRequestMapper taxPaymentRequestMapper;
 
     @Override
@@ -280,9 +290,44 @@ public class TaxDeclareRecordServiceImpl extends Service implements TaxDeclareRe
         // 根据个税扣缴义务人范围查询个税扣缴义务人
         Collection<TaxAgentPO> taxAgents = queryByTaxAgentRange(saveParam);
         Map<Long, String> taxAgentNameMap = SalaryEntityUtil.convert2Map(taxAgents, TaxAgentPO::getId, TaxAgentPO::getName);
+
+        Date taxCycle;
+        List<SalaryAcctRecordPO> salaryAcctRecords = new ArrayList<>();
+        //根据税款所属期申报
+        if (isTaxDeclarationByTaxCycle) {
+            taxCycle = saveParam.getTaxCycle();
+            if (Objects.isNull(taxCycle)) {
+                throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(84026, "税款所属期参数错误"));
+            }
+
+            // 查询薪资所属月的薪资核算记录
+            salaryAcctRecords = listByTaxCycle(SalaryAcctRecordPO.builder().taxCycle(taxCycle).build());
+            // 无薪资核算记录，不允许生成个税申报表
+            if (CollectionUtils.isEmpty(salaryAcctRecords)) {
+                throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(98874, "{0}无申报数据").replace("{0}", SalaryDateUtil.getFormatYearMonth(taxCycle)));
+            }
+        } else {
+            //根据薪资所属月申报
+            // 薪资所属月的日期范围
+            LocalDateRange salaryMonthDateRange = SalaryDateUtil.localDate2Range(saveParam.getSalaryMonth());
+            if (Objects.isNull(salaryMonthDateRange)) {
+                throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(84026, "薪资所属月参数错误"));
+            }
+            // 查询薪资所属月的薪资核算记录
+            salaryAcctRecords = listBySalaryMonth(SalaryAcctRecordPO.builder().salaryMonths(salaryMonthDateRange).build());
+            // 如果当前薪资所属月下存在不同的税款所属期，属于异常业务场景，不允许生成个税申报表
+            taxCycle = salaryAcctRecords.get(0).getTaxCycle();
+            boolean differentTaxCycle = salaryAcctRecords.stream().anyMatch(salaryAcctRecordPO -> salaryAcctRecordPO.getTaxCycle().compareTo(taxCycle) != 0);
+            if (differentTaxCycle) {
+                throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(98876, "{0}存在不同的税款所属期，无法正常生成个税申报表，请调整账套设置，重新核算后再生成个税申报表")
+                        .replace("{0}", SalaryDateUtil.getFormatYearMonth(saveParam.getSalaryMonth())));
+            }
+        }
         // 查询薪资所属月下的薪资核算记录，并按照权限过滤
-        LocalDateRange salaryMonthRange = new LocalDateRange().setFromDate(saveParam.getSalaryMonth()).setEndDate(saveParam.getSalaryMonth());
-        List<SalaryAcctRecordPO> salaryAcctRecords = getSalaryAcctRecordService(user).listBySalaryMonth(salaryMonthRange);
+        // LocalDateRange salaryMonthRange = new LocalDateRange().setFromDate(saveParam.getSalaryMonth()).setEndDate(saveParam.getSalaryMonth());
+        // List<SalaryAcctRecordPO> salaryAcctRecords = getSalaryAcctRecordService(user).listBySalaryMonth(salaryMonthRange);
+
+
         // 查询薪资核算记录关联的个税扣缴义务人
         List<SalaryAcctTaxAgentPO> salaryAcctTaxAgents = getSalaryAcctRecordService(user).listBySalaryAcctRecordIds(SalaryEntityUtil.properties(salaryAcctRecords, SalaryAcctRecordPO::getId));
         // 按照saveParam中的个税扣缴义务人范围过滤
@@ -375,6 +420,14 @@ public class TaxDeclareRecordServiceImpl extends Service implements TaxDeclareRe
         }
     }
 
+    public List<SalaryAcctRecordPO> listBySalaryMonth(SalaryAcctRecordPO po) {
+        return getSalaryAcctRecordMapper().listSome(po);
+    }
+
+    public List<SalaryAcctRecordPO> listByTaxCycle(SalaryAcctRecordPO po) {
+        return getSalaryAcctRecordMapper().listSome(po);
+    }
+
     @Override
     public void refreshData(Long id) {
         // 查询个税申报记录