diff --git a/resource/sqlupgrade/DM/sql202308160103.sql b/resource/sqlupgrade/DM/sql202308160103.sql
deleted file mode 100644
index 99fd849d7..000000000
--- a/resource/sqlupgrade/DM/sql202308160103.sql
+++ /dev/null
@@ -1,23 +0,0 @@
-create table hrsa_acct_tax_agent
-(
-  id number primary key ,
-  create_time date,
-  update_time date,
-  creator number,
-  delete_type int default 0,
-  tenant_key varchar2(10),
-  salary_acct_record_id number,
-  tax_agent_id number,
-  salary_month date,
-  tax_cycle date,
-income_category varchar2(100)
-);
-/
-
-insert into hrsa_acct_tax_agent(id, create_time, update_time, creator, tenant_key, salary_acct_record_id, income_category, tax_agent_id, salary_month, tax_cycle)
-select id, create_time, update_time, creator, tenant_key, salary_acct_record_id, income_category, tax_agent_id, salary_month, tax_cycle
-from hrsa_salary_acct_emp
-where delete_type = 0
-  and id in (select max(id) from hrsa_salary_acct_emp group by salary_acct_record_id, income_category, tax_agent_id, tax_cycle);
-/
-
diff --git a/resource/sqlupgrade/DM/sql202308230303.sql b/resource/sqlupgrade/DM/sql202308230303.sql
new file mode 100644
index 000000000..311a2bf86
--- /dev/null
+++ b/resource/sqlupgrade/DM/sql202308230303.sql
@@ -0,0 +1,3 @@
+update  hrsa_salary_sob_default_item set delete_type=1 where sys_salary_item_id = 700769462612156416;
+/
+
diff --git a/resource/sqlupgrade/GS/sql202308160103.sql b/resource/sqlupgrade/GS/sql202308160103.sql
deleted file mode 100644
index 99fd849d7..000000000
--- a/resource/sqlupgrade/GS/sql202308160103.sql
+++ /dev/null
@@ -1,23 +0,0 @@
-create table hrsa_acct_tax_agent
-(
-  id number primary key ,
-  create_time date,
-  update_time date,
-  creator number,
-  delete_type int default 0,
-  tenant_key varchar2(10),
-  salary_acct_record_id number,
-  tax_agent_id number,
-  salary_month date,
-  tax_cycle date,
-income_category varchar2(100)
-);
-/
-
-insert into hrsa_acct_tax_agent(id, create_time, update_time, creator, tenant_key, salary_acct_record_id, income_category, tax_agent_id, salary_month, tax_cycle)
-select id, create_time, update_time, creator, tenant_key, salary_acct_record_id, income_category, tax_agent_id, salary_month, tax_cycle
-from hrsa_salary_acct_emp
-where delete_type = 0
-  and id in (select max(id) from hrsa_salary_acct_emp group by salary_acct_record_id, income_category, tax_agent_id, tax_cycle);
-/
-
diff --git a/resource/sqlupgrade/GS/sql202308230303.sql b/resource/sqlupgrade/GS/sql202308230303.sql
new file mode 100644
index 000000000..311a2bf86
--- /dev/null
+++ b/resource/sqlupgrade/GS/sql202308230303.sql
@@ -0,0 +1,3 @@
+update  hrsa_salary_sob_default_item set delete_type=1 where sys_salary_item_id = 700769462612156416;
+/
+
diff --git a/resource/sqlupgrade/JC/sql202308160103.sql b/resource/sqlupgrade/JC/sql202308160103.sql
deleted file mode 100644
index 99fd849d7..000000000
--- a/resource/sqlupgrade/JC/sql202308160103.sql
+++ /dev/null
@@ -1,23 +0,0 @@
-create table hrsa_acct_tax_agent
-(
-  id number primary key ,
-  create_time date,
-  update_time date,
-  creator number,
-  delete_type int default 0,
-  tenant_key varchar2(10),
-  salary_acct_record_id number,
-  tax_agent_id number,
-  salary_month date,
-  tax_cycle date,
-income_category varchar2(100)
-);
-/
-
-insert into hrsa_acct_tax_agent(id, create_time, update_time, creator, tenant_key, salary_acct_record_id, income_category, tax_agent_id, salary_month, tax_cycle)
-select id, create_time, update_time, creator, tenant_key, salary_acct_record_id, income_category, tax_agent_id, salary_month, tax_cycle
-from hrsa_salary_acct_emp
-where delete_type = 0
-  and id in (select max(id) from hrsa_salary_acct_emp group by salary_acct_record_id, income_category, tax_agent_id, tax_cycle);
-/
-
diff --git a/resource/sqlupgrade/JC/sql202308230303.sql b/resource/sqlupgrade/JC/sql202308230303.sql
new file mode 100644
index 000000000..311a2bf86
--- /dev/null
+++ b/resource/sqlupgrade/JC/sql202308230303.sql
@@ -0,0 +1,3 @@
+update  hrsa_salary_sob_default_item set delete_type=1 where sys_salary_item_id = 700769462612156416;
+/
+
diff --git a/resource/sqlupgrade/Mysql/sql202308160103.sql b/resource/sqlupgrade/Mysql/sql202308160103.sql
deleted file mode 100644
index 877dd233d..000000000
--- a/resource/sqlupgrade/Mysql/sql202308160103.sql
+++ /dev/null
@@ -1,22 +0,0 @@
-create table hrsa_acct_tax_agent
-(
-  id bigint primary key  comment 'ID' ,
-  create_time datetime comment '创建时间' ,
-  update_time datetime comment '修改时间' ,
-  creator bigint comment '创建人id' ,
-  delete_type int default 0 comment '是否删除' ,
-  tenant_key varchar(10) comment '租户KEY' ,
-  salary_acct_record_id bigint comment '薪资核算记录的id' ,
-  tax_agent_id bigint comment '个税扣缴义务人的id' ,
-  salary_month datetime  comment '薪资所属月' ,
-  tax_cycle datetime  comment '税款所属期' ,
-  income_category varchar(100)
-)
-;
-
-insert into hrsa_acct_tax_agent(id, create_time, update_time, creator, tenant_key, salary_acct_record_id, tax_agent_id, salary_month, tax_cycle)
-select id, create_time, update_time, creator, tenant_key, salary_acct_record_id, tax_agent_id, salary_month, tax_cycle
-from hrsa_salary_acct_emp
-where delete_type = 0
-  and id in (select max(id) from hrsa_salary_acct_emp group by salary_acct_record_id, tax_agent_id, tax_cycle)
-;
\ No newline at end of file
diff --git a/resource/sqlupgrade/Mysql/sql202308230303.sql b/resource/sqlupgrade/Mysql/sql202308230303.sql
new file mode 100644
index 000000000..ba8b047ae
--- /dev/null
+++ b/resource/sqlupgrade/Mysql/sql202308230303.sql
@@ -0,0 +1 @@
+update  hrsa_salary_sob_default_item set delete_type=1 where sys_salary_item_id = 700769462612156416;
\ No newline at end of file
diff --git a/resource/sqlupgrade/Oracle/sql202308160103.sql b/resource/sqlupgrade/Oracle/sql202308160103.sql
deleted file mode 100644
index efcd65cef..000000000
--- a/resource/sqlupgrade/Oracle/sql202308160103.sql
+++ /dev/null
@@ -1,23 +0,0 @@
-create table hrsa_acct_tax_agent
-(
-  id number primary key ,
-  create_time date,
-  update_time date,
-  creator number,
-  delete_type int default 0,
-  tenant_key varchar2(10),
-  salary_acct_record_id number,
-  tax_agent_id number,
-  salary_month date,
-  tax_cycle date,
-income_category varchar2(100)
-)
-/
-
-
-insert into hrsa_acct_tax_agent(id, create_time, update_time, creator, tenant_key, salary_acct_record_id, income_category, tax_agent_id, salary_month, tax_cycle)
-select id, create_time, update_time, creator, tenant_key, salary_acct_record_id, income_category, tax_agent_id, salary_month, tax_cycle
-from hrsa_salary_acct_emp
-where delete_type = 0
-  and id in (select max(id) from hrsa_salary_acct_emp group by salary_acct_record_id, income_category, tax_agent_id, tax_cycle)
-/
\ No newline at end of file
diff --git a/resource/sqlupgrade/Oracle/sql202308230303.sql b/resource/sqlupgrade/Oracle/sql202308230303.sql
new file mode 100644
index 000000000..1f5c3dd15
--- /dev/null
+++ b/resource/sqlupgrade/Oracle/sql202308230303.sql
@@ -0,0 +1,2 @@
+update  hrsa_salary_sob_default_item set delete_type=1 where sys_salary_item_id = 700769462612156416
+/
\ No newline at end of file
diff --git a/resource/sqlupgrade/PG/sql202308160103.sql b/resource/sqlupgrade/PG/sql202308160103.sql
deleted file mode 100644
index 32f325165..000000000
--- a/resource/sqlupgrade/PG/sql202308160103.sql
+++ /dev/null
@@ -1,22 +0,0 @@
-create table hrsa_acct_tax_agent
-(
-  id bigint primary key ,
-  create_time timestamp,
-  update_time timestamp,
-  creator bigint,
-  delete_type int default 0,
-  tenant_key varchar(10),
-  salary_acct_record_id bigint,
-  tax_agent_id bigint,
-  salary_month timestamp,
-  tax_cycle timestamp,
-income_category varchar(100)
-);
-/
-
-insert into hrsa_acct_tax_agent(id, create_time, update_time, creator, tenant_key, salary_acct_record_id, income_category, tax_agent_id, salary_month, tax_cycle)
-select id, create_time, update_time, creator, tenant_key, salary_acct_record_id, income_category, tax_agent_id, salary_month, tax_cycle
-from hrsa_salary_acct_emp
-where delete_type = 0
-  and id in (select max(id) from hrsa_salary_acct_emp group by salary_acct_record_id, income_category, tax_agent_id, tax_cycle);
-/
\ No newline at end of file
diff --git a/resource/sqlupgrade/PG/sql202308230303.sql b/resource/sqlupgrade/PG/sql202308230303.sql
new file mode 100644
index 000000000..ba8b047ae
--- /dev/null
+++ b/resource/sqlupgrade/PG/sql202308230303.sql
@@ -0,0 +1 @@
+update  hrsa_salary_sob_default_item set delete_type=1 where sys_salary_item_id = 700769462612156416;
\ No newline at end of file
diff --git a/resource/sqlupgrade/SQLServer/sql202308160103.sql b/resource/sqlupgrade/SQLServer/sql202308160103.sql
deleted file mode 100644
index b9219cc81..000000000
--- a/resource/sqlupgrade/SQLServer/sql202308160103.sql
+++ /dev/null
@@ -1,22 +0,0 @@
-create table hrsa_acct_tax_agent
-(
-  id bigint primary key ,
-  create_time datetime,
-  update_time datetime,
-  creator bigint,
-  delete_type int default 0,
-  tenant_key nvarchar(10),
-  salary_acct_record_id bigint,
-  tax_agent_id bigint,
-  salary_month datetime,
-  tax_cycle datetime,
-income_category nvarchar(100)
-)
-GO
-
-insert into hrsa_acct_tax_agent(id, create_time, update_time, creator, tenant_key, salary_acct_record_id, income_category, tax_agent_id, salary_month, tax_cycle)
-select id, create_time, update_time, creator, tenant_key, salary_acct_record_id, income_category, tax_agent_id, salary_month, tax_cycle
-from hrsa_salary_acct_emp
-where delete_type = 0
-  and id in (select max(id) from hrsa_salary_acct_emp group by salary_acct_record_id, income_category, tax_agent_id, tax_cycle)
-GO
\ No newline at end of file
diff --git a/resource/sqlupgrade/SQLServer/sql202308230303.sql b/resource/sqlupgrade/SQLServer/sql202308230303.sql
new file mode 100644
index 000000000..61cc33829
--- /dev/null
+++ b/resource/sqlupgrade/SQLServer/sql202308230303.sql
@@ -0,0 +1,2 @@
+update  hrsa_salary_sob_default_item set delete_type=1 where sys_salary_item_id = 700769462612156416
+GO
\ No newline at end of file
diff --git a/resource/sqlupgrade/ST/sql202308160103.sql b/resource/sqlupgrade/ST/sql202308160103.sql
deleted file mode 100644
index 99fd849d7..000000000
--- a/resource/sqlupgrade/ST/sql202308160103.sql
+++ /dev/null
@@ -1,23 +0,0 @@
-create table hrsa_acct_tax_agent
-(
-  id number primary key ,
-  create_time date,
-  update_time date,
-  creator number,
-  delete_type int default 0,
-  tenant_key varchar2(10),
-  salary_acct_record_id number,
-  tax_agent_id number,
-  salary_month date,
-  tax_cycle date,
-income_category varchar2(100)
-);
-/
-
-insert into hrsa_acct_tax_agent(id, create_time, update_time, creator, tenant_key, salary_acct_record_id, income_category, tax_agent_id, salary_month, tax_cycle)
-select id, create_time, update_time, creator, tenant_key, salary_acct_record_id, income_category, tax_agent_id, salary_month, tax_cycle
-from hrsa_salary_acct_emp
-where delete_type = 0
-  and id in (select max(id) from hrsa_salary_acct_emp group by salary_acct_record_id, income_category, tax_agent_id, tax_cycle);
-/
-
diff --git a/resource/sqlupgrade/ST/sql202308230303.sql b/resource/sqlupgrade/ST/sql202308230303.sql
new file mode 100644
index 000000000..311a2bf86
--- /dev/null
+++ b/resource/sqlupgrade/ST/sql202308230303.sql
@@ -0,0 +1,3 @@
+update  hrsa_salary_sob_default_item set delete_type=1 where sys_salary_item_id = 700769462612156416;
+/
+
diff --git a/src/com/engine/salary/service/impl/SalarySobItemServiceImpl.java b/src/com/engine/salary/service/impl/SalarySobItemServiceImpl.java
index 169b54bb8..1dda1ac54 100644
--- a/src/com/engine/salary/service/impl/SalarySobItemServiceImpl.java
+++ b/src/com/engine/salary/service/impl/SalarySobItemServiceImpl.java
@@ -398,6 +398,7 @@ public class SalarySobItemServiceImpl extends Service implements SalarySobItemSe
                 SalarySobItemPO salarySobItemPO = SalarySobItemPO.builder()
                         .salarySobId(salarySobId)
                         .salaryItemId(itemParam.getSalaryItemId())
+                        .salaryItemCode(salaryItemPO.getCode())
                         .salarySobItemGroupId(salarySobItemGroupId)
                         .formulaId(Optional.ofNullable(itemParam.getFormulaId()).orElse(NumberUtils.LONG_ZERO))
                         .sortedIndex(itemParam.getSortedIndex())
@@ -477,6 +478,7 @@ public class SalarySobItemServiceImpl extends Service implements SalarySobItemSe
                 SalarySobItemPO salarySobItemPO = SalarySobItemPO.builder()
                         .salarySobId(salarySobId)
                         .salaryItemId(itemParam.getSalaryItemId())
+                        .salaryItemCode(salaryItemPO.getCode())
                         .salarySobItemGroupId(groupId)
                         .formulaId(Optional.ofNullable(itemParam.getFormulaId()).orElse(NumberUtils.LONG_ZERO))
                         .canDelete(itemParam.getCanDelete() == null ? NumberUtils.INTEGER_ONE : (itemParam.getCanDelete() ? NumberUtils.INTEGER_ONE : NumberUtils.INTEGER_ZERO))
@@ -515,6 +517,7 @@ public class SalarySobItemServiceImpl extends Service implements SalarySobItemSe
                 SalarySobItemPO salarySobItemPO = SalarySobItemPO.builder()
                         .id(itemParam.getId())
                         .salaryItemId(itemParam.getSalaryItemId())
+                        .salaryItemCode(salaryItemPO.getCode())
                         .salarySobItemGroupId(groupId)
                         .formulaId(Optional.ofNullable(itemParam.getFormulaId()).orElse(NumberUtils.LONG_ZERO))
                         .sortedIndex(itemParam.getSortedIndex())
@@ -567,6 +570,7 @@ public class SalarySobItemServiceImpl extends Service implements SalarySobItemSe
             SalarySobItemPO salarySobItemPO = SalarySobItemPO.builder()
                     .salarySobId(salarySobId)
                     .salaryItemId(itemParam.getSalaryItemId())
+                    .salaryItemCode(salaryItemPO.getCode())
                     .salarySobItemGroupId(NumberUtils.LONG_ZERO)
                     .formulaId(Optional.ofNullable(itemParam.getFormulaId()).orElse(NumberUtils.LONG_ZERO))
                     .sortedIndex(itemParam.getSortedIndex())