diff --git a/src/com/engine/salary/service/impl/TaxDeclarationServiceImpl.java b/src/com/engine/salary/service/impl/TaxDeclarationServiceImpl.java
index 73445ee72..e6ad762f4 100644
--- a/src/com/engine/salary/service/impl/TaxDeclarationServiceImpl.java
+++ b/src/com/engine/salary/service/impl/TaxDeclarationServiceImpl.java
@@ -210,7 +210,14 @@ public class TaxDeclarationServiceImpl extends Service implements TaxDeclaration
                         .replace("{1}", SalaryDateUtil.getFormatYearMonth(saveParam.getSalaryMonth())));
             }
             // 查询薪资所属月的薪资核算记录
-            salaryAcctRecordPOS = listBySalaryMonth(SalaryAcctRecordPO.builder().salaryMonths(salaryMonthDateRange).taxAgentId(taxAgentId).build());
+            salaryAcctRecordPOS = listBySalaryMonth(SalaryAcctRecordPO.builder().salaryMonths(salaryMonthDateRange).build());
+            List<SalarySobPO> salarySobPOS = getSalarySobService(user).listByTaxAgentId(saveParam.getTaxAgentId());
+            if (CollectionUtils.isEmpty(salarySobPOS)) {
+                throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(98874, "{0}该义务人下无账套数据").replace("{0}", saveParam.getSalaryMonth().toString()));
+            }
+            List<Long> salarySobIds = salarySobPOS.stream().map(SalarySobPO::getId).collect(Collectors.toList());
+
+            salaryAcctRecordPOS.stream().filter(record -> salarySobIds.contains(record.getSalarySobId())).collect(Collectors.toList());
 
             // 无薪资核算记录，不允许生成个税申报表
             if (CollectionUtils.isEmpty(salaryAcctRecordPOS)) {