diff --git a/src/com/engine/salary/service/impl/SalaryItemServiceImpl.java b/src/com/engine/salary/service/impl/SalaryItemServiceImpl.java
index c59afdced..82afc2e9e 100644
--- a/src/com/engine/salary/service/impl/SalaryItemServiceImpl.java
+++ b/src/com/engine/salary/service/impl/SalaryItemServiceImpl.java
@@ -426,8 +426,11 @@ public class SalaryItemServiceImpl extends Service implements SalaryItemService
         Set<Long> salarySobIds = SalaryEntityUtil.properties(salarySobItemList, SalarySobItemPO::getSalarySobId);
         List<SalarySobPO> salarySobs = getSalarySobService(user).listByIds(salarySobIds);
         // 获取能够管理的义务人
-        Set<Long> taxAgentIds = SalaryEntityUtil.properties(getTaxAgentService(user).listAllTaxAgentsAsAdmin(Long.valueOf(user.getUID())), TaxAgentPO::getId);
-        salarySobs = salarySobs.stream().filter(sob -> taxAgentIds.contains(sob.getTaxAgentId())).collect(Collectors.toList());
+        Boolean isChief = getTaxAgentService(user).isChief(Long.valueOf(user.getUID()));
+        if (!isChief) {
+            Set<Long> taxAgentIds = SalaryEntityUtil.properties(getTaxAgentService(user).listAllTaxAgentsAsAdmin(Long.valueOf(user.getUID())), TaxAgentPO::getId);
+            salarySobs = salarySobs.stream().filter(sob -> taxAgentIds.contains(sob.getTaxAgentId())).collect(Collectors.toList());
+        }
         return salarySobs.stream().map(m -> {
             Map<String, Object> map = new HashMap<>();
             map.put("id", String.valueOf(m.getId()));