主题：甜总 这句SQL有啥问题

Dim nms As String

Dim nmsx As String

Dim drs As List(of DataRow)  = DataTables("查询权限").SQLSelect("管理员ID = '" & _UserID & "'")

If drs.Count > 0 Then

    For Each dr As DataRow In drs

        nms = nms & ",'" & dr("查询单位") & "'"

    Next

    For Each dr As DataRow In drs

        nmsx = nmsx & ",'" & dr("查询部门") & "'"        这里和上面，似乎加上空值判断  更为合理

    Next

End If

If nmsx > "" And nms > "" Then                      这里分开判断比较好。并且直接把拼接变量做完   nmsx = " And 主管部门 In (" & nmsx & ")"   ）              

    nms = nms.Trim(",")

    nmsx = nmsx.Trim(",")

    Filter = Filter & " And " & "报表名称 Like '%" & e.node.Name & "%' And 纳税人识别号='" & e.Node.ParentNode.Name & "'And 主管税务机关 In (" & nms & ") And 主管部门 In (" & nmsx & ")"

End If