diff --git a/jero-boot-incoming-payment/src/main/java/com/jero/member/controller/PayMemberProjectSubitemController.java b/jero-boot-incoming-payment/src/main/java/com/jero/member/controller/PayMemberProjectSubitemController.java
index 96364134..2d67af26 100644
--- a/jero-boot-incoming-payment/src/main/java/com/jero/member/controller/PayMemberProjectSubitemController.java
+++ b/jero-boot-incoming-payment/src/main/java/com/jero/member/controller/PayMemberProjectSubitemController.java
@@ -356,6 +356,11 @@ public class PayMemberProjectSubitemController extends JeroController<PayMemberP
             //复制属性
             BeanUtils.copyProperties(projectSubitemExcel, projectSubitem);
 
+            // 给税率填充默认值 6%
+            if (Objects.isNull(projectSubitem.getTaxRate())) {
+                projectSubitem.setTaxRate(new BigDecimal("0.06"));
+            }
+
             if (errorMessage.isEmpty()) {
                 try {
                     //ValidUtil.validate(projectSubitem);
diff --git a/jero-boot-incoming-payment/src/main/java/com/jero/project/service/impl/PayWorkingGroupSubItemServiceImpl.java b/jero-boot-incoming-payment/src/main/java/com/jero/project/service/impl/PayWorkingGroupSubItemServiceImpl.java
index 1e1eb79b..8622e5ff 100644
--- a/jero-boot-incoming-payment/src/main/java/com/jero/project/service/impl/PayWorkingGroupSubItemServiceImpl.java
+++ b/jero-boot-incoming-payment/src/main/java/com/jero/project/service/impl/PayWorkingGroupSubItemServiceImpl.java
@@ -595,6 +595,10 @@ public class PayWorkingGroupSubItemServiceImpl extends ServiceImpl<PayWorkingGro
                         // 校验预估到账日期
                         list.forEach(
                                 p -> {
+                                    // 填充税率为默认值 6%
+                                    if (Objects.isNull(p.getTaxRate())) {
+                                        p.setTaxRate(new BigDecimal("0.06"));
+                                    }
                                     String estimatedArrivalDate = p.getEstimatedArrivalDate();
                                     if (Objects.isNull(estimatedArrivalDate)) {
                                         msg.append("第").append(list.indexOf(p) + 3).append("行预估到账日期不能为空，请修改。<br/>");