diff --git a/backend/src/app.ts b/backend/src/app.ts
index 066e8d5..4ce74e0 100644
--- a/backend/src/app.ts
+++ b/backend/src/app.ts
@@ -143,6 +143,21 @@ app.use(route.put('/payer/:id', async (ctx, id) => {
 	ctx.status = 204
 }))
 
+app.use(route.delete('/payer/:id', async (ctx, id) => {
+	// 请求头验证 bearer token
+	const bearerToken = ctx.request.headers['authorization']?.split(' ')
+	if (!bearerToken) throw new HttpError(ErrorDescEnum.unauthorized, 401)
+	if (bearerToken[0] !== 'Bearer') throw new HttpError(ErrorDescEnum.unauthorized, 401)
+	if (!bearerToken[1]) throw new HttpError(ErrorDescEnum.unauthorized, 401)
+	await func.verifyBearerToken(bearerToken[1])
+
+	if (isNaN(parseInt(id))) throw new HttpError(ErrorDescEnum.invalid_field_format, 400, ['id'])
+
+	// 删除付款人
+	await func.deletePayer(ctx.prisma, id)
+	ctx.status = 204
+}))
+
 app.use(route.post('/invoice', async (ctx) => {
 	// 请求头验证 bearer token
 	const bearerToken = ctx.request.headers['authorization']?.split(' ')
diff --git a/backend/src/func/deletePayer.ts b/backend/src/func/deletePayer.ts
new file mode 100644
index 0000000..d95fbfd
--- /dev/null
+++ b/backend/src/func/deletePayer.ts
@@ -0,0 +1,44 @@
+import { PrismaClient } from '@prisma/client'
+import { ErrorDescEnum, HttpError } from '../classes/HttpError'
+
+export default async (prisma: PrismaClient, id: string) => {
+	const payer = await prisma.payer.findFirst({
+		where: {
+			payer_id: parseInt(id)
+		}
+	})
+
+	if (!payer) throw new HttpError(ErrorDescEnum.item_not_found, 404, ['payer'])
+
+	// 删除所有与付款人相关的发票，包括发票项目
+	const invoices = await prisma.invoice.findMany({
+		where: {
+			payer_id: parseInt(id)
+		}
+	})
+
+	for (let i in invoices) {
+		await prisma.invoiceItem.deleteMany({
+			where: {
+				invoice_suffix_code: invoices[i].invoice_suffix_code,
+				invoice_date: invoices[i].invoice_date
+			}
+		})
+
+		await prisma.invoice.delete({
+			where: {
+				invoice_date_invoice_suffix_code: {
+					invoice_date: invoices[i].invoice_date,
+					invoice_suffix_code: invoices[i].invoice_suffix_code
+				}
+			}
+		})
+	}
+
+	// 删除付款人
+	await prisma.payer.delete({
+		where: {
+			payer_id: parseInt(id)
+		}
+	})
+}
\ No newline at end of file
diff --git a/backend/src/func/index.ts b/backend/src/func/index.ts
index afd917d..d9279ad 100644
--- a/backend/src/func/index.ts
+++ b/backend/src/func/index.ts
@@ -7,6 +7,7 @@ import getPayers from "./getPayers"
 import updatePayer from "./updatePayer"
 import updateInvoiceNote from "./updateInvoiceNote"
 import deleteInvoice from "./deleteInvoice"
+import deletePayer from "./deletePayer"
 
 export default {
 	createPayer,
@@ -17,5 +18,6 @@ export default {
 	getPayers,
 	updatePayer,
 	updateInvoiceNote,
-	deleteInvoice
+	deleteInvoice,
+	deletePayer
 }
\ No newline at end of file