diff --git a/order-management-base-service/src/main/java/com/dxhy/order/baseservice/module/taxclass/dao/TaxClassCodeMapper.java b/order-management-base-service/src/main/java/com/dxhy/order/baseservice/module/taxclass/dao/TaxClassCodeMapper.java
index 386dfe39..e6f2ee2b 100644
--- a/order-management-base-service/src/main/java/com/dxhy/order/baseservice/module/taxclass/dao/TaxClassCodeMapper.java
+++ b/order-management-base-service/src/main/java/com/dxhy/order/baseservice/module/taxclass/dao/TaxClassCodeMapper.java
@@ -1,6 +1,7 @@
 package com.dxhy.order.baseservice.module.taxclass.dao;
 
 import com.dxhy.order.baseservice.module.taxclass.model.TaxClassCodeEntity;
+import org.apache.ibatis.annotations.Param;
 
 import java.util.List;
 import java.util.Map;
@@ -20,6 +21,8 @@ public interface TaxClassCodeMapper {
      */
     List<TaxClassCodeEntity> selectTaxClassCode(Map<String, Object> map);
 
+    TaxClassCodeEntity selectTaxClassCodeBySpbm(@Param("spbm") String spbm);
+
 
     List<TaxClassCodeEntity> selectTaxClassCodeBySpmcOrSm(String queryString);
 
diff --git a/order-management-base-service/src/main/resources/mybatis/mapper/TaxClassCodeMapper.xml b/order-management-base-service/src/main/resources/mybatis/mapper/TaxClassCodeMapper.xml
index 6dbbfdb5..e8d1f58d 100644
--- a/order-management-base-service/src/main/resources/mybatis/mapper/TaxClassCodeMapper.xml
+++ b/order-management-base-service/src/main/resources/mybatis/mapper/TaxClassCodeMapper.xml
@@ -31,6 +31,19 @@
         <result column="mslx" jdbcType="VARCHAR" property="mslx"/>
     </resultMap>
 
+    <select id="selectTaxClassCodeBySpbm" parameterType="map"
+            resultType="com.dxhy.order.baseservice.module.taxclass.model.TaxClassCodeEntity">
+    <bind name="dataType" value="${dataType}"/>
+        SELECT
+        tcc.*
+        <if test="dataType == 1">
+            , ROWNUM as rowno
+        </if>
+        FROM
+        tax_class_code tcc
+        where tcc.spbm = #{spbm} limit 1
+    </select>
+
 
     <select id="selectTaxClassCode" parameterType="map"
             resultType="com.dxhy.order.baseservice.module.taxclass.model.TaxClassCodeEntity">
diff --git a/order-management-consumer/src/main/java/com/dxhy/order/consumer/dao/GroupCommodityCodeMapper.java b/order-management-consumer/src/main/java/com/dxhy/order/consumer/dao/GroupCommodityCodeMapper.java
index 3f2450b8..d2ea66ac 100644
--- a/order-management-consumer/src/main/java/com/dxhy/order/consumer/dao/GroupCommodityCodeMapper.java
+++ b/order-management-consumer/src/main/java/com/dxhy/order/consumer/dao/GroupCommodityCodeMapper.java
@@ -31,7 +31,15 @@ public interface GroupCommodityCodeMapper {
      */
     CommodityCodeEntity queryCommodityCodeByZxbmAndXhfNsrsbh(@Param("zxbm") String zxbm, @Param("xhfNsrsbh") String xhfNsrsbh);
 
-    CommodityCodeEntity queryCommodityCodeByZxbmAndXhfNsrsbhAndEntId(@Param("zxbm") String zxbm, @Param("xhfNsrsbh") String xhfNsrsbh,@Param("entId") String entId );
+    /**
+     * 根据项目名称去子公司物料库全匹配
+     *
+     * @param xmmc
+     * @return
+     */
+    CommodityCodeEntity queryCommodityCodeByXmmcInChildCompany(@Param("xmmc") String xmmc);
+
+    CommodityCodeEntity queryCommodityCodeByZxbmAndXhfNsrsbhAndEntId(@Param("zxbm") String zxbm, @Param("xhfNsrsbh") String xhfNsrsbh, @Param("entId") String entId);
 
 
     int insertCommodityCode(CommodityCodeEntity entity);
diff --git a/order-management-consumer/src/main/java/com/dxhy/order/consumer/openapi/service/impl/SDEnregyServiceImpl.java b/order-management-consumer/src/main/java/com/dxhy/order/consumer/openapi/service/impl/SDEnregyServiceImpl.java
index 7bb06882..c8787717 100644
--- a/order-management-consumer/src/main/java/com/dxhy/order/consumer/openapi/service/impl/SDEnregyServiceImpl.java
+++ b/order-management-consumer/src/main/java/com/dxhy/order/consumer/openapi/service/impl/SDEnregyServiceImpl.java
@@ -9,8 +9,11 @@ import com.dxhy.order.baseservice.module.buyer.model.BuyerEntity;
 import com.dxhy.order.baseservice.module.commodity.dao.CommodityMapper;
 import com.dxhy.order.baseservice.module.commodity.model.CommodityCodeEntity;
 import com.dxhy.order.baseservice.module.taxclass.dao.GroupTaxClassCodeMapper;
+import com.dxhy.order.baseservice.module.taxclass.dao.TaxClassCodeMapper;
+import com.dxhy.order.baseservice.module.taxclass.model.TaxClassCodeEntity;
 import com.dxhy.order.baseservice.module.thirdservice.user.dto.AddUserRequestDto;
 import com.dxhy.order.baseservice.module.thirdservice.user.service.UserInfoService;
+import com.dxhy.order.consumer.dao.GroupCommodityCodeMapper;
 import com.dxhy.order.consumer.modules.taxcodematch.dao.SdenergyTaxCodeMatchDao;
 import com.dxhy.order.consumer.modules.taxcodematch.entity.SdenergyTaxCodeMatch;
 import com.dxhy.order.consumer.openapi.protocol.AjaxResult;
@@ -21,6 +24,7 @@ import com.dxhy.order.utils.HttpUtils;
 import com.dxhy.order.utils.JsonUtils;
 import lombok.extern.slf4j.Slf4j;
 import org.apache.commons.lang3.StringUtils;
+import org.springframework.beans.BeanUtils;
 import org.springframework.beans.factory.annotation.Autowired;
 import org.springframework.beans.factory.annotation.Value;
 import org.springframework.stereotype.Service;
@@ -58,6 +62,12 @@ public class SDEnregyServiceImpl extends SDEnregyServiceAbstract {
     @Autowired
     private SdenergyTaxCodeMatchDao sdenergyTaxCodeMatchDao;
 
+    @Autowired
+    private GroupCommodityCodeMapper groupCommodityCodeMapper;
+
+    @Resource
+    private TaxClassCodeMapper taxClassCodeMapper;
+
     // ===========物料相关开始===========
     // 物料主动查询接口
     @Value("${mdm.groupTaxCode.url}")
@@ -240,6 +250,10 @@ public class SDEnregyServiceImpl extends SDEnregyServiceAbstract {
 
             commodityCodeEntity.setCommodityId(baseService.getGenerateShotKey());
             commodityCodeEntity.setXhfNsrsbh("-1");
+
+            // 进行物料匹配
+            matchCommodityCode(commodityCodeEntity);
+
             if (commodityMapper.insertCommodityOnDuplicateKey(commodityCodeEntity) > 0) {
                 commodityCodeEntity.setSuccess(true);
             } else {
@@ -267,6 +281,41 @@ public class SDEnregyServiceImpl extends SDEnregyServiceAbstract {
         return AjaxResult.success("success", resp);
     }
 
+    /**
+     * 根据规则进行物料匹配
+     *
+     * @param commodityCodeEntity
+     */
+    private void matchCommodityCode(CommodityCodeEntity commodityCodeEntity) {
+        // 1.接收到MDM的商品信息后优先使用推送的“物料名称”去所有子公司库中匹配税编，若存在多个同名税编，默认使用第一个作为集团库的税编；
+        String xmmc = commodityCodeEntity.getXmmc();
+        CommodityCodeEntity codeEntityForMatch = groupCommodityCodeMapper.queryCommodityCodeByXmmcInChildCompany(xmmc);
+        if (codeEntityForMatch != null) {
+            // 查找原codeEntity
+            CommodityCodeEntity parentCodeEntity = groupCommodityCodeMapper.queryCommodityCodeByZxbmAndXhfNsrsbh(codeEntityForMatch.getZxbm(), "-1");
+            BeanUtils.copyProperties(codeEntityForMatch, commodityCodeEntity);
+            if (parentCodeEntity != null) {
+                commodityCodeEntity.setCommodityId(parentCodeEntity.getCommodityId()); // 要把原commodityId维护回去
+            }
+            commodityCodeEntity.setXhfNsrsbh("-1");
+            return;
+        }
+        // 2.　若根据物料名称未匹配到子公司库的税编时，根据物料编码匹配“物料分类编码”库中的税编；
+        SdenergyTaxCodeMatch taxCodeMatch = sdenergyTaxCodeMatchDao.queryByWlflbm(commodityCodeEntity.getWlflbm());
+        if (taxCodeMatch != null) {
+            // 如果匹配到了物料分类编码，去查一下税收分类编码找到对应的简称等信息
+            TaxClassCodeEntity taxClassCodeEntity = taxClassCodeMapper.selectTaxClassCodeBySpbm(taxCodeMatch.getSsflbm());
+            commodityCodeEntity.setSpsm(taxClassCodeEntity.getSm());
+            commodityCodeEntity.setSpjm(taxClassCodeEntity.getSpjc());
+            commodityCodeEntity.setSl(taxClassCodeEntity.getZzssl());
+            if(!StringUtils.isBlank(taxClassCodeEntity.getYhzcmc())){
+                commodityCodeEntity.setYhzcbs("1");
+            }
+            commodityCodeEntity.setSpbm(taxClassCodeEntity.getSpbm());
+            commodityCodeEntity.setSsflMc(taxCodeMatch.getSsflmc());
+        }
+    }
+
 
     /**
      * 同步人员库
diff --git a/order-management-consumer/src/main/resources/mybatis/mapper/GroupCommodityCodeMapper.xml b/order-management-consumer/src/main/resources/mybatis/mapper/GroupCommodityCodeMapper.xml
index 08ff60cd..79faafce 100644
--- a/order-management-consumer/src/main/resources/mybatis/mapper/GroupCommodityCodeMapper.xml
+++ b/order-management-consumer/src/main/resources/mybatis/mapper/GroupCommodityCodeMapper.xml
@@ -128,6 +128,12 @@
         ORDER BY cc.create_time DESC limit 1
     </select>
 
+    <select id="queryCommodityCodeByXmmcInChildCompany" resultMap="commodityCodeResultMap">
+        <bind name="dataType" value="${dataType}"/>
+        <include refid="baseSelect"/>
+        where cc.merchandise_name = #{xmmc}  limit 1
+    </select>
+
     <select id="queryCommodityCodeByZxbmAndXhfNsrsbhAndEntId" resultMap="commodityCodeResultMap">
         <bind name="dataType" value="${dataType}"/>
         <include refid="baseSelect"/>