diff --git a/sk-module-data/sk-module-data-biz/src/main/resources/mappers/finance/FinanceMapper.xml b/sk-module-data/sk-module-data-biz/src/main/resources/mappers/finance/FinanceMapper.xml
index 28dead882..7e1468640 100644
--- a/sk-module-data/sk-module-data-biz/src/main/resources/mappers/finance/FinanceMapper.xml
+++ b/sk-module-data/sk-module-data-biz/src/main/resources/mappers/finance/FinanceMapper.xml
@@ -3,14 +3,69 @@
 <mapper namespace="org.sk.module.data.dal.mapper.finance.FinanceMapper">
 
     <select id="getFinanceByCreditCodeAndYear" resultType="org.sk.module.data.dal.bo.finance.FinanceBO">
-        select
-            a.comName,
-            a.creditCode,
-            a.Income,
-            (b.valueAddTax + b.corporateIncomeTax)/ 10000 'tax',
-            a.nd 'year'
+        select a.comName,
+               a.creditCode,
+               a.Income,
+               (b.valueAddTax + b.corporateIncomeTax) / 10000 'tax', a.nd 'year'
         from com_operate_info_year a
-        left join com_pay_taxs_all b on a.creditCode = b.creditCode and b.mouth = '12' and a.nd = b.year
-        where a.creditCode = ${creditCode} and  a.nd = ${year}
+                 left join com_pay_taxs_all b on a.creditCode = b.creditCode and b.mouth = '12' and a.nd = b.year
+        where a.creditCode = #{creditCode}
+          and a.nd = #{year}
     </select>
+
+    <select id="getIncomeAndTax" resultType="org.sk.module.data.dal.bo.finance.FinanceBO">
+        WITH
+            income_data AS (
+                SELECT comName, creditCode, nd AS year,income FROM com_operate_info_year
+                where creditCode in
+                    <foreach item="code" collection="creditCodes" open="(" separator="," close=")">
+                        #{code}
+                    </foreach>
+                <if test="year != null and year != ''">
+                    AND nd = #{year}
+                </if>
+            ),
+            tax_data AS (
+                    SELECT entName AS comName, creditCode, `year`,
+                    CASE WHEN
+                        year  &lt; YEAR(CURDATE())
+                    THEN
+                        (SELECT (valueAddTax + corporateIncomeTax) FROM com_pay_taxs_all WHERE year = t.year AND creditCode = t.creditCode AND mouth = 12)
+                    ELSE
+                        (SELECT (valueAddTax + corporateIncomeTax) FROM com_pay_taxs_all WHERE year = t.year AND creditCode = t.creditCode ORDER BY mouth DESC LIMIT 1)
+                    END AS tax
+                    FROM com_pay_taxs_all t
+                where creditCode in
+                    <foreach item="code" collection="creditCodes" open="(" separator="," close=")">
+                        #{code}
+                    </foreach>
+                <if test="year != null and year != ''">
+                    AND year = #{year}
+                </if>
+        )
+        SELECT
+            COALESCE(i.creditCode, t.creditCode) AS creditCode,
+            COALESCE(i.comName, t.comName) AS comName,
+            COALESCE(i.year, t.year) AS year,
+            i.income,
+            t.tax/10000
+        FROM
+            income_data i
+        LEFT JOIN tax_data t
+        ON i.creditCode = t.creditCode AND i.year = t.year
+        UNION
+        SELECT
+            COALESCE(t.creditCode, i.creditCode) AS creditCode,
+            COALESCE(t.comName, i.comName) AS comName,
+            COALESCE(t.year, i.year) AS year,
+            i.income,
+            t.tax/10000
+        FROM
+        tax_data t
+        LEFT JOIN income_data i
+        ON t.creditCode = i.creditCode AND t.year = i.year
+        ORDER BY creditCode, year
+    </select>
+
+
 </mapper>
\ No newline at end of file