diff --git a/src/com/engine/salary/service/impl/SalaryAcctRecordServiceImpl.java b/src/com/engine/salary/service/impl/SalaryAcctRecordServiceImpl.java
index 5dab3b6fb..17fa76456 100644
--- a/src/com/engine/salary/service/impl/SalaryAcctRecordServiceImpl.java
+++ b/src/com/engine/salary/service/impl/SalaryAcctRecordServiceImpl.java
@@ -768,8 +768,8 @@ public class SalaryAcctRecordServiceImpl extends Service implements SalaryAcctRe
             throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(98747, "薪资核算记录不存在或已被删除"));
         }
 
-        if (salaryAcctRecordPO.getStatus().equals(SalaryAcctRecordStatusEnum.PUSHED.getValue())) {
-            throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(0, "薪资核算记录已为已推送状态，不能重新核算"));
+        if (salaryAcctRecordPO.getStatus().equals(SalaryAcctRecordStatusEnum.PUSHED.getValue()) || salaryAcctRecordPO.getStatus().equals(SalaryAcctRecordStatusEnum.DECLARED.getValue())) {
+            throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(0, "薪资核算记录已为已推送或已申报状态，不能重新核算"));
         }
         // 重新核算
         reCalcOrBackCalc(salaryAcctRecordPO, true);
diff --git a/src/com/engine/salary/service/impl/TaxDeclareRecordServiceImpl.java b/src/com/engine/salary/service/impl/TaxDeclareRecordServiceImpl.java
index 51d0b2949..20392f904 100644
--- a/src/com/engine/salary/service/impl/TaxDeclareRecordServiceImpl.java
+++ b/src/com/engine/salary/service/impl/TaxDeclareRecordServiceImpl.java
@@ -518,7 +518,10 @@ public class TaxDeclareRecordServiceImpl extends Service implements TaxDeclareRe
             throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(98875, "{0}有未归档数据，请全部归档后再申报").replace("{0}", SalaryDateUtil.getFormatYearMonth(saveParam.getSalaryMonth())));
         }
         // 查询已归档的薪资核算记录
-        List<SalaryAcctRecordPO> archivedSalaryAcctRecords = salaryAcctRecords.stream().filter(salaryAcctRecordPO -> Objects.equals(salaryAcctRecordPO.getStatus(), SalaryAcctRecordStatusEnum.ARCHIVED.getValue())).collect(Collectors.toList());
+        List<SalaryAcctRecordPO> archivedSalaryAcctRecords = salaryAcctRecords.stream()
+                .filter(salaryAcctRecordPO -> Objects.equals(salaryAcctRecordPO.getStatus(), SalaryAcctRecordStatusEnum.ARCHIVED.getValue())
+                        || Objects.equals(salaryAcctRecordPO.getStatus(), SalaryAcctRecordStatusEnum.PUSHED.getValue()))
+                .collect(Collectors.toList());
         // 无已归档的薪资核算记录，不允许生成个税申报表
         if (CollectionUtils.isEmpty(archivedSalaryAcctRecords)) {
             throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(177860, "{0}无可申报数据").replace("{0}", SalaryDateUtil.getFormatYearMonth(saveParam.getSalaryMonth())));