diff --git a/src/views/base/invoice-item.vue b/src/views/base/invoice-item.vue
index 8a71a93..f2a5b88 100644
--- a/src/views/base/invoice-item.vue
+++ b/src/views/base/invoice-item.vue
@@ -8,9 +8,6 @@
       :data="data"
       :table-loading="loading"
       :permission="permissionList"
-      :before-open="beforeOpen"
-      @row-save="rowSave"
-      @row-update="rowUpdate"
       @row-del="rowDel"
       @search-change="searchChange"
       @search-reset="searchReset"
@@ -20,11 +17,21 @@
       @refresh-change="refreshChange"
       @on-load="onLoad"
     >
+      <template #menu-left>
+        <el-button
+          v-if="permission.invoice_item_add"
+          type="primary"
+          icon="el-icon-plus"
+          @click="openDialog()"
+        >
+          新增
+        </el-button>
+      </template>
       <template #menu="scope">
         <el-link
           v-if="permission.invoice_item_edit"
           type="primary"
-          @click="$refs.crud.rowEdit(scope.row, scope.index)"
+          @click="openDialog(scope.row)"
         >
           修改
         </el-link>
@@ -37,24 +44,125 @@
         </el-link>
       </template>
       <template #defaultTaxRate="scope">{{ scope.row.defaultTaxRate }}%</template>
-      <template #defaultTaxRate-form>
-        <el-input
-          v-model="form.defaultTaxRate"
-          inputmode="decimal"
-          maxlength="6"
-          clearable
-          placeholder="请输入默认税率"
-          @input="handleTaxRateInput"
-        >
-          <template #append>%</template>
-        </el-input>
-      </template>
     </avue-crud>
+
+    <el-dialog
+      v-model="dialog.visible"
+      :title="dialog.title"
+      width="900px"
+      append-to-body
+      :close-on-click-modal="false"
+    >
+      <el-form ref="dialogForm" :model="dialog.form" label-width="130px">
+        <el-row :gutter="20">
+          <el-col :span="12">
+            <el-form-item label="货物或服务简称" required prop="shortName">
+              <el-input v-model="dialog.form.shortName" maxlength="100" clearable placeholder="请输入货物或服务简称" />
+            </el-form-item>
+          </el-col>
+          <el-col :span="12">
+            <el-form-item label="税收分类编码" required prop="taxClassificationCode">
+              <el-input v-model="dialog.form.taxClassificationCode" maxlength="30" clearable placeholder="请输入税收分类编码" />
+            </el-form-item>
+          </el-col>
+          <el-col :span="12">
+            <el-form-item label="商品和服务分类名称" required prop="categoryName">
+              <el-input v-model="dialog.form.categoryName" maxlength="200" clearable placeholder="请输入商品和服务分类名称" />
+            </el-form-item>
+          </el-col>
+          <el-col :span="12">
+            <el-form-item label="默认税率" required prop="defaultTaxRate">
+              <el-input
+                v-model="dialog.form.defaultTaxRate"
+                inputmode="decimal"
+                maxlength="6"
+                clearable
+                placeholder="请输入默认税率"
+                @input="handleTaxRateInput"
+              >
+                <template #append>%</template>
+              </el-input>
+            </el-form-item>
+          </el-col>
+        </el-row>
+
+        <el-form-item label="关联费用项目">
+          <div class="fee-item-box">
+            <span class="fee-item-tip">可拖动排序，发票冲抵费用项目时，按设置的顺序冲抵费用</span>
+            <el-button type="primary" size="small" @click="addFeeItem">添加</el-button>
+            <table class="fee-item-table">
+              <thead>
+                <tr>
+                  <th width="36"></th>
+                  <th width="60">序号</th>
+                  <th>费用类型</th>
+                  <th>费用项目</th>
+                  <th width="60">操作</th>
+                </tr>
+              </thead>
+              <tbody>
+                <tr
+                  v-for="(item, index) in dialog.form.feeItems"
+                  :key="index"
+                  draggable="true"
+                  @dragstart="onFeeDragStart(index, $event)"
+                  @dragover.prevent
+                  @drop="onFeeDrop(index, $event)"
+                  @dragend="onFeeDragEnd"
+                >
+                  <td class="fee-item-drag" :class="{ 'is-dragging': feeDragIndex === index }">≡</td>
+                  <td>{{ index + 1 }}</td>
+                  <td>
+                    <el-select v-model="item.feeCategory" placeholder="请选择" clearable filterable @change="() => onFeeCategoryChange(item)">
+                      <el-option
+                        v-for="category in feeCategoryOptions"
+                        :key="category.value"
+                        :label="category.label"
+                        :value="category.value"
+                      />
+                    </el-select>
+                  </td>
+                  <td>
+                    <el-select
+                      v-model="item.feeItemId"
+                      placeholder="请先选择费用类型"
+                      :disabled="!item.feeCategory"
+                      clearable
+                      filterable
+                      @change="onFeeItemChange(item)"
+                    >
+                      <el-option
+                        v-for="fee in feeItemsOfCategory(item.feeCategory)"
+                        :key="fee.id"
+                        :label="fee.name"
+                        :value="fee.id"
+                      />
+                    </el-select>
+                  </td>
+                  <td>
+                    <el-link type="danger" @click="removeFeeItem(index)">删除</el-link>
+                  </td>
+                </tr>
+                <tr v-if="!dialog.form.feeItems.length">
+                  <td colspan="5" class="fee-item-empty">暂无数据</td>
+                </tr>
+              </tbody>
+            </table>
+          </div>
+        </el-form-item>
+      </el-form>
+      <template #footer>
+        <el-button @click="dialog.visible = false">取消</el-button>
+        <el-button type="primary" :loading="dialog.saving" @click="saveDialog">保存</el-button>
+      </template>
+    </el-dialog>
   </basic-container>
 </template>
 
 <script>
 import { getList, getDetail, submit, remove } from '@/api/base/invoice-item';
+import { getList as getFeeItemList } from '@/api/base/fee-item';
+import { getDictionaryAll } from '@/api/system/dictbiz';
 import { mapGetters } from 'vuex';
 
 export default {
@@ -65,6 +173,16 @@ export default {
       loading: true,
       query: {},
       selectionList: [],
+      feeItemOptions: [],
+      // 费用类型字典选项（fee_category 字典：dictKey-编码A01，dictValue-名称运输）
+      feeCategoryDictOptions: [],
+      feeDragIndex: null,
+      dialog: {
+        visible: false,
+        title: '新增',
+        saving: false,
+        form: this.emptyForm(),
+      },
       page: {
         pageSize: 10,
         pageSizes: [10, 30, 50, 100, 200],
@@ -81,13 +199,11 @@ export default {
         indexLabel: '序号',
         indexWidth: 70,
         selection: false,
-        addBtn: true,
+        addBtn: false,
         editBtn: false,
         delBtn: false,
         viewBtn: false,
         menuWidth: 140,
-        dialogWidth: 900,
-        dialogClickModal: false,
         labelPosition: 'right',
         labelWidth: 'auto',
         searchShow: true,
@@ -100,49 +216,22 @@ export default {
             label: '货物或服务简称',
             prop: 'shortName',
             minWidth: 160,
-            span: 12,
-            maxlength: 100,
-            rules: [{ required: true, message: '请输入货物或服务简称', trigger: 'blur' }],
           },
           {
             label: '税收分类编码',
             prop: 'taxClassificationCode',
             minWidth: 190,
-            span: 12,
-            maxlength: 30,
-            rules: [{ required: true, message: '请输入税收分类编码', trigger: 'blur' }],
           },
           {
             label: '商品和服务分类名称',
             prop: 'categoryName',
             minWidth: 220,
-            span: 12,
-            maxlength: 200,
-            rules: [{ required: true, message: '请输入商品和服务分类名称', trigger: 'blur' }],
           },
           {
             label: '默认税率',
             prop: 'defaultTaxRate',
-            type: 'input',
-            formslot: true,
-            slot: true,
             minWidth: 120,
-            span: 12,
-            rules: [
-              { required: true, message: '请输入默认税率', trigger: 'blur' },
-              {
-                validator: (rule, value, callback) => {
-                  const text = String(value ?? '');
-                  const rate = Number(text);
-                  if (!/^\d+(\.\d+)?$/.test(text) || rate < 0 || rate > 100) {
-                    callback(new Error('默认税率必须是0到100之间的数字'));
-                    return;
-                  }
-                  callback();
-                },
-                trigger: 'blur',
-              },
-            ],
+            slot: true,
           },
           {
             label: '税收项目',
@@ -193,27 +282,131 @@ export default {
         delBtn: false,
       };
     },
+    // 费用类型下拉选项：优先字典（显示"名称/编码"），无字典数据时兜底费用项目库提取
+    feeCategoryOptions() {
+      if (this.feeCategoryDictOptions.length) return this.feeCategoryDictOptions;
+      return [...new Set(this.feeItemOptions.map(fee => fee.feeCategory).filter(Boolean))]
+        .map(category => ({ label: category, value: category }));
+    },
   },
   methods: {
-    rowSave(row, done, loading) {
-      submit(this.normalizeTaxRateRow(row)).then(
-        () => {
-          this.onLoad(this.page);
-          this.$message.success('操作成功');
-          done();
-        },
-        () => loading()
-      );
+    emptyForm() {
+      return {
+        id: null,
+        shortName: '',
+        taxClassificationCode: '',
+        categoryName: '',
+        defaultTaxRate: 0,
+        feeItems: [],
+      };
     },
-    rowUpdate(row, index, done, loading) {
-      submit(this.normalizeTaxRateRow(row)).then(
-        () => {
-          this.onLoad(this.page);
+    openDialog(row) {
+      this.dialog.form = this.emptyForm();
+      this.dialog.title = row ? '编辑' : '新增';
+      this.dialog.visible = true;
+      this.loadFeeItemOptions();
+      this.initFeeCategoryOptions();
+      if (row) {
+        // 编辑回填：后端 detail 返回关联费用项目（按排序号升序）
+        getDetail(row.id).then(res => {
+          const detail = res.data.data || {};
+          this.dialog.form = {
+            ...this.emptyForm(),
+            ...detail,
+            defaultTaxRate: detail.defaultTaxRate ?? 0,
+            feeItems: (detail.feeItems || []).map(item => ({
+              feeItemId: item.feeItemId,
+              feeItemName: item.feeItemName,
+              feeCategory: item.feeCategory,
+            })),
+          };
+        });
+      }
+    },
+    loadFeeItemOptions() {
+      if (this.feeItemOptions.length) return;
+      getFeeItemList(1, 1000, { status: 1 }).then(res => {
+        this.feeItemOptions = (res.data.data?.records) || [];
+      });
+    },
+    // 费用类型字典：code=fee_category（dictKey-编码如A01，dictValue-名称如运输），label 显示"名称/编码"与费用项目页一致
+    initFeeCategoryOptions() {
+      if (this.feeCategoryDictOptions.length) return;
+      getDictionaryAll().then(res => {
+        this.feeCategoryDictOptions = (res.data.data || [])
+          .filter(item => item.code === 'fee_category' && Number(item.parentId) > 0)
+          .sort((first, second) => Number(first.sort || 0) - Number(second.sort || 0))
+          .map(item => ({
+            label: `${item.dictValue}/${item.dictKey}`,
+            value: String(item.dictKey),
+          }));
+      });
+    },
+    // 级联：该费用类型下的费用项目选项
+    feeItemsOfCategory(feeCategory) {
+      if (!feeCategory) return [];
+      return this.feeItemOptions.filter(fee => fee.feeCategory === feeCategory);
+    },
+    // 先选费用类型：清空原费用项目（原项目可能不属于新类型）
+    onFeeCategoryChange(item) {
+      item.feeItemId = null;
+      item.feeItemName = '';
+    },
+    // 后选费用项目：带出名称（费用类型已由上级确定）
+    onFeeItemChange(item) {
+      const fee = this.feeItemsOfCategory(item.feeCategory).find(option => option.id === item.feeItemId);
+      item.feeItemName = fee ? fee.name : '';
+    },
+    addFeeItem() {
+      this.dialog.form.feeItems.push({ feeItemId: null, feeItemName: '', feeCategory: '' });
+    },
+    removeFeeItem(index) {
+      this.dialog.form.feeItems.splice(index, 1);
+    },
+    onFeeDragStart(index, event) {
+      this.feeDragIndex = index;
+      event.dataTransfer.effectAllowed = 'move';
+    },
+    onFeeDrop(index) {
+      const from = this.feeDragIndex;
+      if (from === null || from === index) return;
+      const items = this.dialog.form.feeItems;
+      items.splice(index, 0, items.splice(from, 1)[0]);
+      this.feeDragIndex = null;
+    },
+    onFeeDragEnd() {
+      this.feeDragIndex = null;
+    },
+    saveDialog() {
+      const formItem = this.dialog.form;
+      if (!formItem.shortName) return this.$message.warning('请输入货物或服务简称');
+      if (!formItem.taxClassificationCode) return this.$message.warning('请输入税收分类编码');
+      if (!formItem.categoryName) return this.$message.warning('请输入商品和服务分类名称');
+      const rate = Number(formItem.defaultTaxRate);
+      if (!/^\d+(\.\d+)?$/.test(String(formItem.defaultTaxRate ?? '')) || rate < 0 || rate > 100) {
+        return this.$message.warning('默认税率必须是0到100之间的数字');
+      }
+      if (formItem.feeItems.some(item => !item.feeItemId)) {
+        return this.$message.warning('请选择关联费用项目');
+      }
+      this.dialog.saving = true;
+      submit({
+        ...formItem,
+        defaultTaxRate: rate,
+        feeItems: formItem.feeItems.map(item => ({
+          feeItemId: item.feeItemId,
+          feeItemName: item.feeItemName,
+          feeCategory: item.feeCategory,
+        })),
+      })
+        .then(() => {
           this.$message.success('操作成功');
-          done();
-        },
-        () => loading()
-      );
+          this.dialog.visible = false;
+          this.onLoad(this.page);
+        })
+        .finally(() => {
+          this.dialog.saving = false;
+        });
     },
     rowDel(row) {
       this.$confirm('确定将选择数据删除?', '提示', { type: 'warning' })
@@ -223,27 +416,11 @@ export default {
           this.$message.success('操作成功');
         });
     },
-    beforeOpen(done, type) {
-      if (['edit', 'view'].includes(type)) {
-        getDetail(this.form.id).then(res => {
-          this.form = res.data.data || {};
-          done();
-        });
-        return;
-      }
-      this.form = { defaultTaxRate: 0 };
-      done();
-    },
     handleTaxRateInput(value) {
       let normalized = String(value || '').replace(/[^\d.]/g, '');
       normalized = normalized.replace(/(\..*)\./g, '$1');
       if (normalized.startsWith('.')) normalized = `0${normalized}`;
-      this.form.defaultTaxRate = normalized;
-    },
-    normalizeTaxRateRow(row) {
-      const values = { ...row };
-      values.defaultTaxRate = Number(values.defaultTaxRate);
-      return values;
+      this.dialog.form.defaultTaxRate = normalized;
     },
     searchChange(params, done) {
       this.query = {
@@ -292,17 +469,53 @@ export default {
   margin-bottom: 8px;
 }
 
-.invoice-item-page :deep(.avue-crud__dialog .el-form-item) {
-  margin-bottom: 28px;
-}
-
-.invoice-item-page :deep(.avue-crud__dialog .el-form-item__error) {
-  position: relative;
-  line-height: 20px;
-  white-space: normal;
-}
-
 .invoice-item-page :deep(.avue-crud__menu .el-link) {
   margin-right: 8px;
 }
+
+.fee-item-box {
+  width: 100%;
+}
+
+.fee-item-tip {
+  display: inline-block;
+  margin-right: 12px;
+  color: #f56c6c;
+  font-size: 12px;
+}
+
+.fee-item-table {
+  width: 100%;
+  margin-top: 8px;
+  border-collapse: collapse;
+}
+
+.fee-item-table th,
+.fee-item-table td {
+  padding: 8px;
+  border: 1px solid #ebeef5;
+  text-align: center;
+  font-size: 13px;
+}
+
+.fee-item-table th {
+  background: #f8f8f9;
+  color: #515a6e;
+  font-weight: 500;
+}
+
+.fee-item-drag {
+  cursor: move;
+  color: #909399;
+  font-size: 16px;
+  user-select: none;
+}
+
+.fee-item-drag.is-dragging {
+  color: #409eff;
+}
+
+.fee-item-empty {
+  color: #909399;
+}
 </style>