diff --git a/app/command/ExportExcel.php b/app/command/ExportExcel.php
new file mode 100644
index 0000000..985d49c
--- /dev/null
+++ b/app/command/ExportExcel.php
@@ -0,0 +1,104 @@
+<?php
+declare (strict_types = 1);
+
+namespace app\command;
+
+use app\service\user\UserService;
+use app\service\webService\FeeService;
+use think\console\Command;
+use think\console\Input;
+use think\console\input\Argument;
+use think\console\input\Option;
+use think\console\Output;
+use think\File;
+
+class ExportExcel extends Command
+{
+    protected function configure()
+    {
+        // 指令配置
+        $this->setName('exportexcel')
+            ->setDescription('the exportexcel command');
+    }
+
+    protected function execute(Input $input, Output $output)
+    {
+
+        set_time_limit(0); // 无时间限制
+        ini_set('memory_limit', '512M'); // 增加内存限制
+        $this->runData();
+        // 指令输出
+        $output->writeln('exportexcel');
+    }
+
+    protected function runData()
+    {
+        $filename = 'export_data.xls';
+        $path = public_path() . '/' . $filename;
+        $file = new File($path);
+
+        $fileInfo = [];
+        //$fileInfo['name'] = $file->getOriginalName(); //上传文件名
+        //$fileInfo['type'] = $file->getOriginalMime(); //上传文件类型信息
+        $fileInfo['tmp_name'] = $file->getPathname();
+        //$fileInfo['size'] = $file->getSize();
+        $obj = \PHPExcel_IOFactory::createReader('Excel5');
+        $obj_PHPExcel = $obj->load($fileInfo['tmp_name']);
+        $excel_array = $obj_PHPExcel->getSheet(0)->toArray();
+
+        $error_array = [];
+        foreach ($excel_array as $key => $data) {
+            $key = $key + 1;
+            $phone  = $data[0];
+            $email  = $data[1] ?? '';
+            $pucode = $data[2];
+            $taxId  = $data[3] ?? '';
+            $type   = $data[4];
+            // 验证不能为空
+            if (empty($phone) || empty($pucode) || empty($type)) {
+                continue;
+            }
+            if (!preg_match('/^1[3-9]\d{9}$/', $phone)) {
+                $error_array[] = "第{$key}行：手机号格式不符合";
+                continue;
+            }
+
+            $FeeService  = new FeeService($pucode);
+            $feeUserInfo = $FeeService->getUsers();
+
+            if ($feeUserInfo['UserCode'] != $pucode) {
+                $error_array[] = "第{$key}行：用户编号不存在";
+                continue;
+            }
+            if ($feeUserInfo['CellPhone'] != $phone) {
+                $error_array[] = "第{$key}行：手机号或用户编号错误";
+                continue;
+            }
+            if ($email) {
+                if (filter_var($email, FILTER_VALIDATE_EMAIL) === false) {
+                    $error_array[] = "第{$key}行：邮箱格式不符合";
+                    continue;
+                }
+            }
+            if ($taxId) {
+//                $str = '0-9A-HJ-NPQRTUWXY';
+//                $pattern = '/^[' . $str . ']{2}\d{6}[' . $str . ']{10}$/';
+//                if (!preg_match($pattern, $taxId)) {
+//                    $error_array[] = "第{$key}行：纳税人编号格式不符合";
+//                    continue;
+//                }
+            }
+            $typeArr = ['单位', '个人'];
+            if (!in_array($type, $typeArr)) {
+                $error_array[] = "第{$key}行：抬头类型不符合";
+                continue;
+            }
+            $type = array_search($type, $typeArr);
+            UserService::addUser((int)$phone, $email, $pucode, $taxId, (int)$type);
+        }
+
+        if (!empty($error_array)) {
+            \think\facade\Log::info(json_encode($error_array));
+        }
+    }
+}
diff --git a/app/controller/admin/WechatUser.php b/app/controller/admin/WechatUser.php
index 453890f..c479c84 100644
--- a/app/controller/admin/WechatUser.php
+++ b/app/controller/admin/WechatUser.php
@@ -126,6 +126,9 @@ class WechatUser extends Base
             $excel_array = $obj_PHPExcel->getSheet(0)->toArray();
             array_shift($excel_array);
 
+            set_time_limit(0); // 无时间限制
+            ini_set('memory_limit', '512M'); // 增加内存限制
+
             $error_array = [];
             foreach ($excel_array as $key => $data) {
                 $key = $key + 1;
diff --git a/app/controller/api/InvoiceIssuance.php b/app/controller/api/InvoiceIssuance.php
index a627a20..000695d 100644
--- a/app/controller/api/InvoiceIssuance.php
+++ b/app/controller/api/InvoiceIssuance.php
@@ -47,7 +47,7 @@ class InvoiceIssuance extends Base
         $wechat_user_id = $this->request->wechat_user_id;
 
         $WechatPucode = new WechatPucode();
-        $pucode = $WechatPucode->where('wechat_user_id',$wechat_user_id)->order('create_time desc')->value('pucode');
+        $pucodeArr = $WechatPucode->where('wechat_user_id',$wechat_user_id)->order('create_time desc')->column('pucode');
 
         $projectArr = InvoiceIssuanceModel::$projectArr;
 
@@ -62,7 +62,7 @@ class InvoiceIssuance extends Base
         }
 
         return $this->buildSuccess([
-            'pucode' => $pucode ?: '',
+            'pucode' => $pucodeArr ?: [],
             'project_arr' => $keyArr
         ]);
     }
@@ -130,23 +130,38 @@ class InvoiceIssuance extends Base
     {
         try {
             $wechat_user_id = $this->request->wechat_user_id;
+            $pucode = $this->request->get('pucode');
 
+            $data = [
+                'email' => '',
+                'tax_number' => '',
+                'title' => '',
+                'type' => ''
+            ];
             $field = 'type, title, tax_number';
             $where = [
                 ['wechat_user_id', '=', $wechat_user_id],
+                ['pucode', '=', $pucode],
                 ['tax_number', '<>', ''],
             ];
-            $data = (new InvoiceHead())->where($where)->field($field)->order('id', 'DESC')->find();
 
+            // 获取抬头
+            $InvoiceHead = (new InvoiceHead())->where($where)->field($field)->order('id', 'DESC')->find()->toArray();
+            if ($InvoiceHead) {
+                $data['type'] = $InvoiceHead['type'];
+                $data['title'] = $InvoiceHead['title'];
+                $data['tax_number'] = $InvoiceHead['tax_number'];
+            }
+            // 获取邮箱
             $userRes = (new WechatUser())->where('id', $wechat_user_id)->find();
             $data['email'] = $userRes['email'];
 
-            $feeUserInfo = [];
-            if (!isset($data['tax_number']) || empty($userRes['email'])) {
-                $pucode = (new WechatPucode())->where('wechat_user_id', $wechat_user_id)->value('pucode');
-
-                $feeUserInfo = (new InvoiceIssuanceService())->getFeeUserData($pucode);
+            // 直接获取发票
+            $pucode = (new WechatPucode())->where('wechat_user_id', $wechat_user_id)->where('pucode', $pucode)->value('pucode');
+            if (!$pucode) {
+                throw new \Exception('用户编号错误');
             }
+            $feeUserInfo = (new InvoiceIssuanceService())->getFeeUserData($pucode);
 
             if (empty($data['email'])) {
                 $data['email'] = $feeUserInfo['EMail'] ?? '';
@@ -158,17 +173,17 @@ class InvoiceIssuance extends Base
                 }
             }
 
-            if (!isset($data['tax_number'])) {
-
-                $data['title'] = $feeUserInfo['UserName'] ?? '';
+            if ($feeUserInfo) {
+                $data['title'] = $feeUserInfo['UserName'] ?? $data['title'];
                 $data['type'] = 0;
                 if ($feeUserInfo['UserCategoryID'] == '普通居民') {
                     $data['type'] = 1;
                 }
-                $data['tax_number'] = !empty($feeUserInfo['CertificateCode']) ? $feeUserInfo['CertificateCode'] : '';
-            } else {
-                $data = $data->toArray();
+                if (!empty($feeUserInfo['CertificateCode']) ) {
+                    $data['tax_number'] = $feeUserInfo['CertificateCode'];
+                }
             }
+
             return $this->buildSuccess($data);
         } catch (\Exception $e) {
             return $this->buildFailed(ReturnCode::NOT_EXISTS, $e->getMessage());
@@ -225,7 +240,7 @@ class InvoiceIssuance extends Base
             //验证 、 新建抬头、获取抬头id
             validate(InvoiceHeadValidate::class)->scene('type')->check($params);
             validate(InvoiceHeadValidate::class)->scene('type'.$params['type'])->check($params);
-            $data['invoice_head_id'] = InvoiceHead::createHead($wechat_user_id, $params);
+            $data['invoice_head_id'] = InvoiceHead::createHead($wechat_user_id, $pucode, $params);
 
             if ($id) {
                 validate(InvoiceIssuanceValidate::class)->scene('edit')->check($params);
diff --git a/app/model/InvoiceHead.php b/app/model/InvoiceHead.php
index 7fb15b3..a279171 100644
--- a/app/model/InvoiceHead.php
+++ b/app/model/InvoiceHead.php
@@ -14,11 +14,12 @@ class InvoiceHead extends Model
     /**
      *
      * @param $wechat_user_id
+     * @param $pucode
      * @param $data
      * @return mixed
      * @throws FuncException
      */
-    public static function createHead($wechat_user_id, $data)
+    public static function createHead($wechat_user_id, $pucode, $data)
     {
 
         $feeUserInfo = (new InvoiceIssuanceService())->getFeeUserData($data['pucode']);
@@ -28,6 +29,7 @@ class InvoiceHead extends Model
 
         $param = [
             'tax_number'     => $tax_number,
+            'pucode'     => $pucode,
             'wechat_user_id' => $wechat_user_id
         ];
 
@@ -44,6 +46,7 @@ class InvoiceHead extends Model
         $param['bank_name']    = isset($feeUserInfo['BankName']) && !empty($feeUserInfo['BankName']) ? $feeUserInfo['BankName']: '';
         $param['bank_account'] = isset($feeUserInfo['BankAccountCode']) && !empty($feeUserInfo['BankAccountCode']) ? $feeUserInfo['BankAccountCode']: '';
         $param['create_time']  = time();
+        $param['pucode']  = $pucode;
 
 
         return self::insertGetId($param);
diff --git a/app/service/user/UserService.php b/app/service/user/UserService.php
index 5779c6f..967b7bb 100644
--- a/app/service/user/UserService.php
+++ b/app/service/user/UserService.php
@@ -100,10 +100,11 @@ class UserService extends BaseService
 
             if ($tax_number) {
                 $headQuery = (new InvoiceHead())->where($headSave)->find();
-                if ($headQuery) {
+                if ($headQuery && ($headQuery['pucode'] == $pucode || empty($headQuery['pucode']))) {
                     $headQuery->type = $type;
                     $headQuery->tax_number = $tax_number;
                     $headQuery->phone = $phone;
+                    $headQuery->pucode = $pucode;
                     $headQuery->create_time = time();
                     $headQuery->save();
                 } else {
@@ -111,6 +112,7 @@ class UserService extends BaseService
                     $headSave['type'] = $type;
                     $headSave['tax_number'] = $tax_number;
                     $headSave['phone'] = $phone;
+                    $headSave['pucode'] = $pucode;
                     $headSave['create_time'] = time();
                     (new InvoiceHead())->save($headSave);
                 }