diff --git a/src/com/engine/salary/service/impl/SalaryAcctCalculateServiceImpl.java b/src/com/engine/salary/service/impl/SalaryAcctCalculateServiceImpl.java
index 5b64f9b1c..ffa21899c 100644
--- a/src/com/engine/salary/service/impl/SalaryAcctCalculateServiceImpl.java
+++ b/src/com/engine/salary/service/impl/SalaryAcctCalculateServiceImpl.java
@@ -303,7 +303,10 @@ public class SalaryAcctCalculateServiceImpl extends Service implements SalaryAcc
                         resultValue = formulaVarValueMap.getOrDefault(key, StringUtils.EMPTY);
                     }
                     // 处理合并计税
-                    resultValue = handleConsolidatedTax(resultValue, salaryItemPO, salaryAcctCalculateBO, otherSalaryAcctEmployeePOMap.get(salaryAcctEmployeePO.getEmployeeId() + "_" + salaryAcctEmployeePO.getTaxAgentId()), otherSalaryAcctResultPOMap.get(salaryAcctEmployeePO.getEmployeeId() + "_" + salaryAcctEmployeePO.getTaxAgentId()));
+                    if (!taxIds.contains(salaryItemId)) {
+                        //个税项目，默认只能从税局取。
+                        resultValue = handleConsolidatedTax(resultValue, salaryItemPO, salaryAcctCalculateBO, otherSalaryAcctEmployeePOMap.get(salaryAcctEmployeePO.getEmployeeId() + "_" + salaryAcctEmployeePO.getTaxAgentId()), otherSalaryAcctResultPOMap.get(salaryAcctEmployeePO.getEmployeeId() + "_" + salaryAcctEmployeePO.getTaxAgentId()));
+                    }
 
                     // 处理小数点
                     resultValue = SalaryAcctFormulaBO.roundResultValue(resultValue, salaryItemPO, salarySobBackItems, salarySobBackItemMap, salaryItemIdKeySalarySobItemPOMap);