diff --git a/src/com/engine/salary/service/impl/SIArchivesServiceImpl.java b/src/com/engine/salary/service/impl/SIArchivesServiceImpl.java
index 1c50902ac..fb00653d7 100644
--- a/src/com/engine/salary/service/impl/SIArchivesServiceImpl.java
+++ b/src/com/engine/salary/service/impl/SIArchivesServiceImpl.java
@@ -980,6 +980,17 @@ public class SIArchivesServiceImpl extends Service implements SIArchivesService
             baseInfoIdsPartition.forEach(part -> {
                 nowList.addAll(getInsuranceBaseInfoMapper().listByIds(part));
             });
+            //判断当前被操作人员是否都在对应的个税扣缴义务人下
+            List<TaxAgentEmployeeDTO> taxAgentManageRangeEmployees = getTaxAgentService(user).listTaxAgentAndEmployee((long) user.getUID());
+
+            boolean isNotExist = nowList.stream().anyMatch(te ->
+                    taxAgentManageRangeEmployees.stream().noneMatch(p ->
+                            p.getEmployeeId() != null && p.getEmployeeId().equals(te.getEmployeeId()) && p.getTaxAgentId().equals(te.getPaymentOrganization())));
+
+            if (isNotExist) {
+                throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(116196, "个税扣缴义务人不存在或不在权限范围内，删除失败！"));
+            }
+
             //置空社保、公积金、其他福利档案的最后缴纳月信息，并将福利档案基础信息表的状态置为“正在缴纳”
             if (nowList.size() > 0) {
                 List<Long> socialIds = nowList.stream()