diff --git a/src/com/engine/salary/service/impl/AddUpDeductionServiceImpl.java b/src/com/engine/salary/service/impl/AddUpDeductionServiceImpl.java
index dcc1bf162..a9b161f8d 100644
--- a/src/com/engine/salary/service/impl/AddUpDeductionServiceImpl.java
+++ b/src/com/engine/salary/service/impl/AddUpDeductionServiceImpl.java
@@ -443,16 +443,17 @@ public class AddUpDeductionServiceImpl extends Service implements AddUpDeduction
         AddUpDeductionBiz addUpDeductionBiz = new AddUpDeductionBiz();
         String declareMonthStr = addUpDeduction.getDeclareMonth();
 
-        Long currentEmployeeId = (long) user.getUID();
-        // 获取所有个税扣缴义务人
-        Collection<TaxAgentManageRangeEmployeeDTO> taxAgentList = getTaxAgentService(user).listTaxAgentAndEmployeeTree(currentEmployeeId);
-        AddUpDeduction byId = addUpDeductionBiz.getById(addUpDeduction.getId());
-        if (byId == null) {
+        AddUpDeduction po = addUpDeductionBiz.getById(addUpDeduction.getId());
+        if (po == null) {
             throw new SalaryRunTimeException("该数据不存在！");
         }
-        Long taxAgentId = byId.getTaxAgentId();
-        boolean canEdit = taxAgentList.stream().anyMatch(t -> Objects.equals(t.getTaxAgentId(), taxAgentId));
-        if (!canEdit) {
+        // 获取所有个税扣缴义务人
+        TaxAgentQueryParam param = TaxAgentQueryParam.builder().build();
+        param.setFilterType(AuthFilterTypeEnum.ADMIN_DATA);
+        Collection<TaxAgentPO> taxAgentList = getTaxAgentService(user).listAuth(param);
+        List<Long> taxAgentIds = SalaryEntityUtil.properties(taxAgentList, TaxAgentPO::getId, Collectors.toList());
+        Long taxAgentId = po.getTaxAgentId();
+        if (!taxAgentIds.contains(taxAgentId)) {
             //没有编辑权限
             throw new SalaryRunTimeException("该个税扣缴义务人无权限编辑此数据！");
         }
@@ -481,7 +482,7 @@ public class AddUpDeductionServiceImpl extends Service implements AddUpDeduction
         loggerContext.setOperateType(OperateTypeEnum.UPDATE.getValue());
         loggerContext.setOperateTypeName(name);
         loggerContext.setOperatedesc(SalaryI18nUtil.getI18nLabel(0, "累计专项附加扣除") + "-" + SalaryI18nUtil.getI18nLabel(0, "编辑"));
-        loggerContext.setOldValues(byId);
+        loggerContext.setOldValues(po);
         loggerContext.setNewValues(newValue);
         loggerContext.setUser(user);
         SalaryElogConfig.addUpDeductionLoggerTemplate.write(loggerContext);
@@ -489,10 +490,6 @@ public class AddUpDeductionServiceImpl extends Service implements AddUpDeduction
 
     @Override
     public void createAddUpDeduction(AddUpDeductionRecordParam addUpDeductionRecordParam) {
-        long currentEmployeeId = user.getUID();
-        Boolean openDevolution = getTaxAgentService(user).isOpenDevolution();
-        AddUpDeductionBiz addUpDeductionBiz = new AddUpDeductionBiz();
-
         //税款所属期
         String declareMonthStr = addUpDeductionRecordParam.getDeclareMonth();
         if (declareMonthStr.equals("")) {
@@ -502,8 +499,6 @@ public class AddUpDeductionServiceImpl extends Service implements AddUpDeduction
         TaxAgentQueryParam param = TaxAgentQueryParam.builder().build();
         param.setFilterType(AuthFilterTypeEnum.ADMIN_DATA);
         Collection<TaxAgentPO> taxAgentList = getTaxAgentService(user).listAuth(param);
-        //个税扣缴义务人
-        String taxAgentId = Util.null2String(addUpDeductionRecordParam.getTaxAgentId());
         // 获取租户下所有的人员
         List<DataCollectionEmployee> employees = getSalaryEmployeeService(user).listEmployee();
         // 已经核算过的不可操作
diff --git a/src/com/engine/salary/service/impl/VariableItemServiceImpl.java b/src/com/engine/salary/service/impl/VariableItemServiceImpl.java
index 7ae749ae3..41d30ea0d 100644
--- a/src/com/engine/salary/service/impl/VariableItemServiceImpl.java
+++ b/src/com/engine/salary/service/impl/VariableItemServiceImpl.java
@@ -9,7 +9,6 @@ import com.engine.salary.entity.datacollection.param.VariableItemSaveParam;
 import com.engine.salary.entity.datacollection.po.VariableItemPO;
 import com.engine.salary.entity.salaryformula.po.FormulaPO;
 import com.engine.salary.entity.salaryformula.po.FormulaVar;
-import com.engine.salary.entity.taxagent.po.TaxAgentPO;
 import com.engine.salary.enums.salaryitem.SalaryDataTypeEnum;
 import com.engine.salary.exception.SalaryRunTimeException;
 import com.engine.salary.mapper.datacollection.VariableItemMapper;
@@ -22,14 +21,16 @@ import com.engine.salary.util.page.SalaryPageUtil;
 import com.engine.salary.util.valid.RuntimeTypeEnum;
 import com.engine.salary.util.valid.ValidUtil;
 import org.apache.commons.collections4.CollectionUtils;
-import org.apache.commons.lang3.BooleanUtils;
 import org.apache.commons.lang3.StringUtils;
 import org.apache.commons.lang3.math.NumberUtils;
 import org.springframework.beans.BeanUtils;
 import weaver.conn.util.IdGenerator;
 import weaver.hrm.User;
 
-import java.util.*;
+import java.util.Collections;
+import java.util.Date;
+import java.util.List;
+import java.util.Objects;
 import java.util.stream.Collectors;
 
 /**
@@ -95,20 +96,6 @@ public class VariableItemServiceImpl extends Service implements VariableItemServ
     @Override
     public PageInfo<VariableItemListDTO> listPage(VariableItemQueryParam queryParam) {
         List<VariableItemPO> variableItemPOS = listAll();
-        Long employeeId = Long.valueOf(user.getUID());
-        // 判断是否是“总管理员”
-        Boolean isChief = getTaxAgentService(user).isChief(employeeId);
-        // 是否开启分权
-        Boolean openDevolution = getTaxAgentService(user).isOpenDevolution();
-        if (BooleanUtils.isTrue(openDevolution) && !isChief) {
-            Collection<TaxAgentPO> taxAgentPOS = getTaxAgentService(user).listAllTaxAgentsAsAdmin(employeeId);
-            List<Long> taxAgentIds = taxAgentPOS.stream().map(TaxAgentPO::getId).collect(Collectors.toList());
-            if (CollectionUtils.isEmpty(taxAgentIds)) {
-                // 无权限
-                return new PageInfo<>();
-            }
-        }
-
         if (StringUtils.isNotBlank(queryParam.getItemName())) {
             variableItemPOS = variableItemPOS.stream().filter(po -> po.getName().contains(queryParam.getItemName())).collect(Collectors.toList());
         }
@@ -146,7 +133,7 @@ public class VariableItemServiceImpl extends Service implements VariableItemServ
                 .name(saveParam.getName())
                 .code(IdGenerator.getUUID())
                 .dataType(saveParam.getDataType())
-                .creator(Long.valueOf(user.getUID()))
+                .creator((long) user.getUID())
                 .deleteType(NumberUtils.INTEGER_ZERO)
                 .createTime(now)
                 .updateTime(now)
@@ -241,8 +228,7 @@ public class VariableItemServiceImpl extends Service implements VariableItemServ
         if (CollectionUtils.containsAny(usingVariableItemIds, itemIds)) {
             throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(0, "浮动薪资档案中正在使用该薪资项目，不允许删除"));
         }
-        itemIds.stream().forEach(id -> getVariableItemMapper().delete(VariableItemPO.builder().id(id).build()));
-        ;
+        itemIds.forEach(id -> getVariableItemMapper().delete(VariableItemPO.builder().id(id).build()));
     }
 
     @Override