create procedure proc_calculate_taxes
(
 @FromDate datetime,
 @ToDate datetime,
 @XzqId int,
 @StaticCol int,
 @StaticWay int,
 @Result varchar(255) output
)
as
   begin
            select @Result=sum(TB1.ZDBCZE) from TB1,TB2
            where (TB1.CreateTime < @ToDate and TB1.CreateTime >= @FromDate)
                and TB1.XmjlId = TB2.ID
                and
                 (TB2.XzqId IN
                 (SELECT ID
                   FROM TB3
                   WHERE
                   (TB3.Path LIKE '%,'+@XzqId+',%'))
    end

原来是漏了个括号，我太粗心了，谢了啊。