diff --git a/src/com/engine/salary/entity/taxdeclaration/bo/TaxDeclarationCommon.java b/src/com/engine/salary/entity/taxdeclaration/bo/TaxDeclarationCommon.java
index e870f624e..19d0e742f 100644
--- a/src/com/engine/salary/entity/taxdeclaration/bo/TaxDeclarationCommon.java
+++ b/src/com/engine/salary/entity/taxdeclaration/bo/TaxDeclarationCommon.java
@@ -1,5 +1,7 @@
 package com.engine.salary.entity.taxdeclaration.bo;
 
+import cn.hutool.core.util.NumberUtil;
+import cn.hutool.core.util.StrUtil;
 import com.engine.salary.annotation.SalaryFormulaVar;
 import com.engine.salary.constant.SalaryDefaultTenantConstant;
 import com.engine.salary.entity.datacollection.AddUpSituation;
@@ -20,7 +22,6 @@ import com.engine.salary.util.SalaryEntityUtil;
 import com.engine.salary.util.db.IdGenerator;
 import com.google.common.collect.Lists;
 import com.google.common.collect.Maps;
-import org.apache.commons.lang3.StringUtils;
 
 import java.lang.reflect.Field;
 import java.math.BigDecimal;
@@ -49,29 +50,116 @@ public class TaxDeclarationCommon implements TaxDeclarationStrategy {
 
         List<TaxDeclarationValuePO> taxDeclarationValues = Lists.newArrayListWithExpectedSize(employeeIdKeyMap.size());
         for (Map.Entry<Long, List<SalaryAcctEmployeePO>> employeeIdEntry : employeeIdKeyMap.entrySet()) {
-            // 取最后一次薪资核算记录的核算结果作为个税申报表的数据来源
-            SalaryAcctEmployeePO lastSalaryAcctEmployee = SalaryEntityUtil.findFirst(employeeIdEntry.getValue());
-            for (SalaryAcctEmployeePO salaryAcctEmployee : employeeIdEntry.getValue()) {
-                SalaryAcctRecordPO salaryAcctRecord = taxDeclareContext.getSalaryAcctRecordMap().get(salaryAcctEmployee.getSalaryAcctRecordId());
-                SalaryAcctRecordPO lastSalaryAcctRecord = taxDeclareContext.getSalaryAcctRecordMap().get(lastSalaryAcctEmployee.getSalaryAcctRecordId());
-                if (salaryAcctRecord.getCreateTime().compareTo(lastSalaryAcctRecord.getCreateTime()) > 0) {
-                    lastSalaryAcctEmployee = salaryAcctEmployee;
-                }
-            }
+
             Map<String, String> valueMap = Maps.newHashMap();
             for (TaxReportColumnPO taxReportColumn : taxDeclareContext.getTaxReportColumns()) {
-                SalarySobTaxReportRulePO salarySobTaxReportRule = taxDeclareContext.getSalarySobTaxReportRuleMap()
-                        .get(lastSalaryAcctEmployee.getSalarySobId() + "-" + taxReportColumn.getReportColumnDataIndex());
-                List<SalaryAcctResultPO> salaryAcctResultValue = salaryAcctResultValueMap.get(lastSalaryAcctEmployee.getId());
                 String value = "";
-                if (salarySobTaxReportRule != null && salaryAcctResultValue != null) {
-                    value = salaryAcctResultValue.stream()
-                            .filter(result -> result.getSalaryItemId().equals(salarySobTaxReportRule.getSalaryItemId()))
-                            .findFirst()
-                            .orElse(new SalaryAcctResultPO())
-                            .getResultValue();
+
+                List<String> firstValueList = Lists.newArrayList(
+                        "taxFreeIncome",
+                        "endowmentInsurance",
+                        "medicalInsurance",
+                        "unemploymentInsurance",
+                        "housingProvidentFund",
+                        "addUpChildEducation",
+                        "addUpHousingLoanInterest",
+                        "addUpHousingRent",
+                        "addUpSupportElderly",
+                        "addUpContinuingEducation",
+                        "addUpInfantCare",
+                        "annuity",
+                        "commercialHealthInsurance",
+                        "taxDeferredEndowmentInsurance",
+                        "other",
+                        "allowedDonation",
+                        "taxDeduction",
+                        "description",
+                        "addUpAdvanceTax");
+
+                List<String> lastValueList = Lists.newArrayList(
+                        "addUpIncome",
+                        "addUpTaxFreeIncome",
+                        "addUpSubtraction",
+                        "addUpSpecialDeduction",
+                        "addUpOtherDeduction",
+                        "addUpAllowedDonation",
+                        "addUpTaxableIncome",
+                        "taxRate",
+                        "quickDeductionFactor",
+                        "addUpTaxPayable",
+                        "addUpTaxDeduction"
+                );
+
+                List<String> mergeValueList = Lists.newArrayList(
+                        "income",
+                        "refundedOrSupplementedTax"
+                );
+
+                //取第一次值
+                if (firstValueList.contains(taxReportColumn.getReportColumnDataIndex())) {
+                    SalaryAcctEmployeePO lastSalaryAcctEmployee = SalaryEntityUtil.findFirst(employeeIdEntry.getValue());
+                    for (SalaryAcctEmployeePO salaryAcctEmployee : employeeIdEntry.getValue()) {
+                        SalaryAcctRecordPO salaryAcctRecord = taxDeclareContext.getSalaryAcctRecordMap().get(salaryAcctEmployee.getSalaryAcctRecordId());
+                        SalaryAcctRecordPO lastSalaryAcctRecord = taxDeclareContext.getSalaryAcctRecordMap().get(lastSalaryAcctEmployee.getSalaryAcctRecordId());
+                        if (salaryAcctRecord.getCreateTime().compareTo(lastSalaryAcctRecord.getCreateTime()) < 0) {
+                            lastSalaryAcctEmployee = salaryAcctEmployee;
+                        }
+                    }
+                    SalarySobTaxReportRulePO salarySobTaxReportRule = taxDeclareContext.getSalarySobTaxReportRuleMap()
+                            .get(lastSalaryAcctEmployee.getSalarySobId() + "-" + taxReportColumn.getReportColumnDataIndex());
+                    List<SalaryAcctResultPO> salaryAcctResultValue = salaryAcctResultValueMap.get(lastSalaryAcctEmployee.getId());
+                    if (salarySobTaxReportRule != null && salaryAcctResultValue != null) {
+                        value = salaryAcctResultValue.stream()
+                                .filter(result -> result.getSalaryItemId().equals(salarySobTaxReportRule.getSalaryItemId()))
+                                .findFirst()
+                                .orElse(new SalaryAcctResultPO())
+                                .getResultValue();
+                    }
+                    value = StrUtil.isNotBlank(value) ? value : Objects.equals(taxReportColumn.getDataType(), SalaryDataTypeEnum.NUMBER.getValue()) ? "0.00" : "";
+                }
+                //取多次累计值
+                else if (mergeValueList.contains(taxReportColumn.getReportColumnDataIndex()) && Objects.equals(taxReportColumn.getDataType(), SalaryDataTypeEnum.NUMBER.getValue())) {
+                    List<SalaryAcctEmployeePO> employeePOS = employeeIdEntry.getValue();
+                    BigDecimal income = new BigDecimal("0.00");
+                    for (SalaryAcctEmployeePO salaryAcctEmployeePO : employeePOS) {
+                        SalarySobTaxReportRulePO incomeRule = taxDeclareContext.getSalarySobTaxReportRuleMap()
+                                .get(salaryAcctEmployeePO.getSalarySobId() + "-" + taxReportColumn.getReportColumnDataIndex());
+                        List<SalaryAcctResultPO> salaryAcctResultValue = salaryAcctResultValueMap.get(salaryAcctEmployeePO.getId());
+                        if (incomeRule != null && salaryAcctResultValue != null) {
+                            String incomeValue = salaryAcctResultValue.stream()
+                                    .filter(result -> result.getSalaryItemId().equals(incomeRule.getSalaryItemId()))
+                                    .findFirst()
+                                    .orElse(new SalaryAcctResultPO())
+                                    .getResultValue();
+                            if (StrUtil.isNotBlank(incomeValue) && NumberUtil.isNumber(incomeValue)) {
+                                income = income.add(new BigDecimal(incomeValue));
+                            }
+                        }
+                    }
+                    value = income.toPlainString();
+                }
+                //取最后一次值
+                else {
+                    SalaryAcctEmployeePO lastSalaryAcctEmployee = SalaryEntityUtil.findFirst(employeeIdEntry.getValue());
+                    for (SalaryAcctEmployeePO salaryAcctEmployee : employeeIdEntry.getValue()) {
+                        SalaryAcctRecordPO salaryAcctRecord = taxDeclareContext.getSalaryAcctRecordMap().get(salaryAcctEmployee.getSalaryAcctRecordId());
+                        SalaryAcctRecordPO lastSalaryAcctRecord = taxDeclareContext.getSalaryAcctRecordMap().get(lastSalaryAcctEmployee.getSalaryAcctRecordId());
+                        if (salaryAcctRecord.getCreateTime().compareTo(lastSalaryAcctRecord.getCreateTime()) > 0) {
+                            lastSalaryAcctEmployee = salaryAcctEmployee;
+                        }
+                    }
+                    SalarySobTaxReportRulePO salarySobTaxReportRule = taxDeclareContext.getSalarySobTaxReportRuleMap()
+                            .get(lastSalaryAcctEmployee.getSalarySobId() + "-" + taxReportColumn.getReportColumnDataIndex());
+                    List<SalaryAcctResultPO> salaryAcctResultValue = salaryAcctResultValueMap.get(lastSalaryAcctEmployee.getId());
+                    if (salarySobTaxReportRule != null && salaryAcctResultValue != null) {
+                        value = salaryAcctResultValue.stream()
+                                .filter(result -> result.getSalaryItemId().equals(salarySobTaxReportRule.getSalaryItemId()))
+                                .findFirst()
+                                .orElse(new SalaryAcctResultPO())
+                                .getResultValue();
+                    }
+                    value = StrUtil.isNotBlank(value) ? value : Objects.equals(taxReportColumn.getDataType(), SalaryDataTypeEnum.NUMBER.getValue()) ? "0.00" : "";
                 }
-                value = StringUtils.isNotBlank(value) ? value : Objects.equals(taxReportColumn.getDataType(), SalaryDataTypeEnum.NUMBER.getValue()) ? "0.00" : "";
                 valueMap.put(taxReportColumn.getReportColumnDataIndex(), value);
             }
             TaxDeclarationValuePO taxDeclarationValue = TaxDeclarationValuePO.builder()