diff --git a/src/com/engine/salary/service/impl/TaxDeclareRecordServiceImpl.java b/src/com/engine/salary/service/impl/TaxDeclareRecordServiceImpl.java
index 0474f38d8..eefc505e6 100644
--- a/src/com/engine/salary/service/impl/TaxDeclareRecordServiceImpl.java
+++ b/src/com/engine/salary/service/impl/TaxDeclareRecordServiceImpl.java
@@ -125,6 +125,7 @@ public class TaxDeclareRecordServiceImpl extends Service implements TaxDeclareRe
     private SalaryAcctTaxAgentService getSalaryAcctTaxAgentService(User user) {
         return ServiceUtil.getService(SalaryAcctTaxAgentServiceImpl.class, user);
     }
+
     private SalaryAcctEmployeeService getSalaryAcctEmployeeService(User user) {
         return ServiceUtil.getService(SalaryAcctEmployeeServiceImpl.class, user);
     }
@@ -716,21 +717,23 @@ public class TaxDeclareRecordServiceImpl extends Service implements TaxDeclareRe
                     errorMsg.add(msg);
                 }
                 List<List> details = JsonUtil.parseList(map.get("details"), List.class);
-                for (List detail : details) {
-                    String employeeName = Util.null2String(detail.get(0));
-                    String cardNum = Util.null2String(detail.get(2));
-                    String incomeCategoryCode = Util.null2String(detail.get(4));
-                    TaxDeclareFailPO taxDeclareFailPO = TaxDeclareFailPO.builder().id(IdGenerator.generate()).taxDeclareRecordId(taxDeclareRecord.getId()).employeeName(employeeName).cardNum(cardNum).incomeCategory(incomeCategoryCode).errorMsg(msg).tenantKey(SalaryDefaultTenantConstant.DEFAULT_TENANT_KEY).creator((long) user.getUID()).deleteType(DeleteTypeEnum.NOT_DELETED.getValue()).createTime(now).updateTime(now).build();
-                    taxDeclareFails.add(taxDeclareFailPO);
-                    //  流量使用记录
-                    EmployeeDeclarePO employeeDeclarePO = employeeInfoMap.get(employeeName + "-" + cardNum);
-                    if (Objects.isNull(employeeDeclarePO)) {
-                        continue;
+                if (details != null) {
+                    for (List detail : details) {
+                        String employeeName = Util.null2String(detail.get(0));
+                        String cardNum = Util.null2String(detail.get(2));
+                        String incomeCategoryCode = Util.null2String(detail.get(4));
+                        TaxDeclareFailPO taxDeclareFailPO = TaxDeclareFailPO.builder().id(IdGenerator.generate()).taxDeclareRecordId(taxDeclareRecord.getId()).employeeName(employeeName).cardNum(cardNum).incomeCategory(incomeCategoryCode).errorMsg(msg).tenantKey(SalaryDefaultTenantConstant.DEFAULT_TENANT_KEY).creator((long) user.getUID()).deleteType(DeleteTypeEnum.NOT_DELETED.getValue()).createTime(now).updateTime(now).build();
+                        taxDeclareFails.add(taxDeclareFailPO);
+                        //  流量使用记录
+                        EmployeeDeclarePO employeeDeclarePO = employeeInfoMap.get(employeeName + "-" + cardNum);
+                        if (Objects.isNull(employeeDeclarePO)) {
+                            continue;
+                        }
+                        TaxDeclarationApiFlowRecordPO flowDetailPO = TaxApiFlowBO.buildTaxDeclarationApiFlowRecordPO(apiFlowUpdateWrapper, taxDeclareRecord.getTaxAgentId(), employeeDeclarePO.getEmployeeId());
+                        flowDetailPO.setResultStatus(TaxAgentTaxReturnStatusEnum.FAIL.getValue());
+                        apiFlowUpdateWrapper.getApiFlowDetailPOList().add(flowDetailPO);
+                        employeeInfoMap.remove(employeeName + "-" + cardNum);
                     }
-                    TaxDeclarationApiFlowRecordPO flowDetailPO = TaxApiFlowBO.buildTaxDeclarationApiFlowRecordPO(apiFlowUpdateWrapper, taxDeclareRecord.getTaxAgentId(), employeeDeclarePO.getEmployeeId());
-                    flowDetailPO.setResultStatus(TaxAgentTaxReturnStatusEnum.FAIL.getValue());
-                    apiFlowUpdateWrapper.getApiFlowDetailPOList().add(flowDetailPO);
-                    employeeInfoMap.remove(employeeName + "-" + cardNum);
                 }
             }
             taxDeclareRecord.setTaxDeclareErrorMsg(String.join(",", errorMsg));