diff --git a/src/com/engine/salary/service/impl/TaxDeclarationServiceImpl.java b/src/com/engine/salary/service/impl/TaxDeclarationServiceImpl.java
index e4ade6241..f9a355c90 100644
--- a/src/com/engine/salary/service/impl/TaxDeclarationServiceImpl.java
+++ b/src/com/engine/salary/service/impl/TaxDeclarationServiceImpl.java
@@ -207,6 +207,11 @@ public class TaxDeclarationServiceImpl extends Service implements TaxDeclaration
             // 查询薪资所属月的薪资核算记录
             salaryAcctRecordPOS = listBySalaryMonth(SalaryAcctRecordPO.builder().salaryMonths(salaryMonthDateRange).build());
 
+            // 无薪资核算记录，不允许生成个税申报表
+            if (CollectionUtils.isEmpty(salaryAcctRecordPOS)) {
+                throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(98874, "{0}无申报数据").replace("{0}", saveParam.getSalaryMonth().toString()));
+            }
+
             // 如果当前薪资所属月下存在不同的税款所属期，属于异常业务场景，不允许生成个税申报表
             taxCycle = salaryAcctRecordPOS.get(0).getTaxCycle();
             boolean differentTaxCycle = salaryAcctRecordPOS.stream().anyMatch(salaryAcctRecordPO -> salaryAcctRecordPO.getTaxCycle().compareTo(taxCycle) != 0);