diff --git a/src/com/engine/salary/service/impl/VariableItemServiceImpl.java b/src/com/engine/salary/service/impl/VariableItemServiceImpl.java
index b7b197ebc..7ae749ae3 100644
--- a/src/com/engine/salary/service/impl/VariableItemServiceImpl.java
+++ b/src/com/engine/salary/service/impl/VariableItemServiceImpl.java
@@ -9,13 +9,11 @@ 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;
-import com.engine.salary.service.SalaryFormulaService;
-import com.engine.salary.service.SalaryItemService;
-import com.engine.salary.service.VariableArchiveItemService;
-import com.engine.salary.service.VariableItemService;
+import com.engine.salary.service.*;
 import com.engine.salary.util.SalaryEntityUtil;
 import com.engine.salary.util.SalaryI18nUtil;
 import com.engine.salary.util.db.MapperProxyFactory;
@@ -24,16 +22,14 @@ 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.Collections;
-import java.util.Date;
-import java.util.List;
-import java.util.Objects;
+import java.util.*;
 import java.util.stream.Collectors;
 
 /**
@@ -60,6 +56,11 @@ public class VariableItemServiceImpl extends Service implements VariableItemServ
         return ServiceUtil.getService(VariableArchiveItemServiceImpl.class, user);
     }
 
+    private TaxAgentService getTaxAgentService(User user) {
+        return ServiceUtil.getService(TaxAgentServiceImpl.class, user);
+    }
+
+
     @Override
     public VariableItemPO getById(Long id) {
         if (id == null) {
@@ -94,6 +95,20 @@ 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());
         }