diff --git a/app/controller/api/InvoiceIssuance.php b/app/controller/api/InvoiceIssuance.php
index 000695d..287b773 100644
--- a/app/controller/api/InvoiceIssuance.php
+++ b/app/controller/api/InvoiceIssuance.php
@@ -146,8 +146,9 @@ class InvoiceIssuance extends Base
             ];
 
             // 获取抬头
-            $InvoiceHead = (new InvoiceHead())->where($where)->field($field)->order('id', 'DESC')->find()->toArray();
+            $InvoiceHead = (new InvoiceHead())->where($where)->field($field)->order('id', 'DESC')->find();
             if ($InvoiceHead) {
+                $InvoiceHead = $InvoiceHead->toArray();
                 $data['type'] = $InvoiceHead['type'];
                 $data['title'] = $InvoiceHead['title'];
                 $data['tax_number'] = $InvoiceHead['tax_number'];
@@ -173,7 +174,7 @@ class InvoiceIssuance extends Base
                 }
             }
 
-            if ($feeUserInfo) {
+            if ($feeUserInfo && empty($data['tax_number'])) {
                 $data['title'] = $feeUserInfo['UserName'] ?? $data['title'];
                 $data['type'] = 0;
                 if ($feeUserInfo['UserCategoryID'] == '普通居民') {
diff --git a/app/service/invoice/InvoiceIssuanceService.php b/app/service/invoice/InvoiceIssuanceService.php
index ba08da6..6b39eb8 100644
--- a/app/service/invoice/InvoiceIssuanceService.php
+++ b/app/service/invoice/InvoiceIssuanceService.php
@@ -190,12 +190,15 @@ class InvoiceIssuanceService
      */
     public function getTaxNumber($invoice_head_id, $CertificateCode = '')
     {
-        $bdznsrsbh = '91440300772709730N'; // 被代征纳税人识别号 【默认大工业水务税号】
+        $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();
+        $invoice_head = (new InvoiceHead())->where('id', $invoice_head_id)->field('tax_number')->find();
         if ($invoice_head) {
+            if ($invoice_head['type'] == 1) {
+                return '';
+            }
             $bdznsrsbh = $invoice_head['tax_number'] ?? '';
-            if (!empty($CertificateCode) && $bdznsrsbh != $CertificateCode) {
+            if (!empty($CertificateCode) && empty($bdznsrsbh) && $bdznsrsbh != $CertificateCode) {
                 $bdznsrsbh = $CertificateCode;
             }
         } elseif (!empty($CertificateCode)) {
@@ -244,6 +247,7 @@ class InvoiceIssuanceService
             $CertificateCode = !empty($feeUsers['CertificateCode']) ? $feeUsers['CertificateCode'] : '';
             $bdznsrsbh = $this->getTaxNumber($invoiceIssuance['invoice_head_id'],$CertificateCode); // 被代征纳税人识别号
             $feeUsers['bdznsrsbh'] = $bdznsrsbh;
+            $bdznsrsbh = $bdznsrsbh ?: $CertificateCode;
 
             // 保存
             $ChinaTaxes         = new ChinaTaxes($feeUsers, $invoiceDate);