diff --git a/src/com/engine/salary/entity/taxdeclaration/bo/TaxDeclarationBO.java b/src/com/engine/salary/entity/taxdeclaration/bo/TaxDeclarationBO.java
index cd8b86966..9149f8fdc 100644
--- a/src/com/engine/salary/entity/taxdeclaration/bo/TaxDeclarationBO.java
+++ b/src/com/engine/salary/entity/taxdeclaration/bo/TaxDeclarationBO.java
@@ -375,7 +375,8 @@ public class TaxDeclarationBO {
             //累计减免税额
             BigDecimal addUpTaxDeduction = findAddUpValue(TaxDeclarationDataIndexConstant.ADD_UP_TAX_DEDUCTION, resultMap, salaryItemMap);
             // 累计已预扣预缴税额
-            BigDecimal addUpAdvanceTax = resultMap.get(salaryItemMap.getOrDefault(TaxDeclarationDataIndexConstant.ADD_UP_ADVANCE_TAX, 0L)).stream()
+            List<SalaryAcctResultPO> resultPOS = resultMap.get(salaryItemMap.getOrDefault(TaxDeclarationDataIndexConstant.ADD_UP_ADVANCE_TAX, 0L));
+            BigDecimal addUpAdvanceTax = resultPOS == null ? BigDecimal.ZERO : resultPOS.stream()
                     .map(salaryAcctResultPO -> SalaryEntityUtil.empty2Zero(salaryAcctResultPO.getResultValue()))
                     .min(BigDecimal::compareTo)
                     .orElse(BigDecimal.ZERO);