diff --git a/app/command/ExportExcel.php b/app/command/ExportExcel.php
index e7bbab7..4c7a63d 100644
--- a/app/command/ExportExcel.php
+++ b/app/command/ExportExcel.php
@@ -92,14 +92,14 @@ class ExportExcel extends Command
             $type = array_search($type, $typeArr);
             if ($taxId) {
                 if ($type === 1) {
-                    $str = '0-9A-HJ-NPQRTUWXY';
-                    $pattern = '/^[' . $str . ']{2}\d{6}[' . $str . ']{10}$/';
+                    $pattern = '/^\d{15}$|^\d{17}[\dXx]$/';
                     if (!preg_match($pattern, $taxId)) {
                         $error_array[] = "第{$key}行：纳税人编号格式不符合";
                         continue;
                     }
                 } else {
-                    $pattern = '/^\d{15}$|^\d{17}[\dXx]$/';
+                    $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;
diff --git a/app/controller/admin/WechatUser.php b/app/controller/admin/WechatUser.php
index 7676606..503b337 100644
--- a/app/controller/admin/WechatUser.php
+++ b/app/controller/admin/WechatUser.php
@@ -171,14 +171,14 @@ class WechatUser extends Base
                 $type = array_search($type, $typeArr);
                 if ($taxId) {
                     if ($type === 1) {
-                        $str = '0-9A-HJ-NPQRTUWXY';
-                        $pattern = '/^[' . $str . ']{2}\d{6}[' . $str . ']{10}$/';
+                        $pattern = '/^\d{15}$|^\d{17}[\dXx]$/';
                         if (!preg_match($pattern, $taxId)) {
                             $error_array[] = "第{$key}行：纳税人编号格式不符合";
                             continue;
                         }
                     } else {
-                        $pattern = '/^\d{15}$|^\d{17}[\dXx]$/';
+                        $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;