diff --git a/app/service/invoice/InvoiceIssuanceService.php b/app/service/invoice/InvoiceIssuanceService.php
index 9337a7f..c74751d 100644
--- a/app/service/invoice/InvoiceIssuanceService.php
+++ b/app/service/invoice/InvoiceIssuanceService.php
@@ -198,6 +198,25 @@ class InvoiceIssuanceService
         return $feeUsers;
     }
 
+    /**
+     * 获取被代征纳税人识别号
+     * @param $invoice_head_id // 抬头id
+     * @return mixed|string
+     * @throws \think\db\exception\DataNotFoundException
+     * @throws \think\db\exception\DbException
+     * @throws \think\db\exception\ModelNotFoundException
+     */
+    public function getTaxNumber($invoice_head_id)
+    {
+        $bdznsrsbh = '91440300772709730N'; // 被代征纳税人识别号 【默认大工业水务税号】
+        // 如果是企业 需要取填写抬头的税号
+        $invoice_head = (new InvoiceHead())->where('id', $invoice_head_id)->where('type', 0)->field('tax_number')->find();
+        if ($invoice_head) {
+            $bdznsrsbh = $invoice_head['tax_number'] ?? '';
+        }
+        return $bdznsrsbh;
+    }
+
     /**
      * 开具完税证明
      * @param $invoiceIssuance // 开票信息
@@ -217,7 +236,7 @@ class InvoiceIssuanceService
 
             $feeUsers = $this->getFeeUserData($pucode);
 
-            $bdznsrsbh = '91440300772709730N'; // 被代征纳税人识别号
+            $bdznsrsbh = $this->getTaxNumber($invoiceIssuance['invoice_head_id']); // 被代征纳税人识别号
 
             $feeUsers['bdznsrsbh'] = $bdznsrsbh;
 
@@ -328,7 +347,7 @@ class InvoiceIssuanceService
                 throw new FuncException('上次发起数据不存在');
             }
 
-            $bdznsrsbh = '91440300772709730N'; // 被代征纳税人识别号
+            $bdznsrsbh = $this->getTaxNumber($invoiceIssuance['invoice_head_id']); // 被代征纳税人识别号
             $sbpch     = $InvoiceIssuanceData['sbpch'];
 
             $ChinaTaxes         = new ChinaTaxes($feeUsers, []);