diff --git a/packages/taro-vite-runner/src/mini/config.ts b/packages/taro-vite-runner/src/mini/config.ts
index 02210acb681b..3c7d4dd6a99e 100644
--- a/packages/taro-vite-runner/src/mini/config.ts
+++ b/packages/taro-vite-runner/src/mini/config.ts
@@ -233,8 +233,8 @@ export default function (viteCompilerContext: ViteMiniCompilerContext): PluginOp
             babel(getBabelOption(
               taroConfig,
               {
-                defaultExclude: [/node_modules[/\\](?!@tarojs)/],
-                defaultInclude: [sourceDir, /taro/]
+                defaultExclude: [],
+                defaultInclude: [sourceDir, /(?<=node_modules[\\/]).*taro/]
               }
             )) as InputPluginOption,
           ],
diff --git a/packages/taro-vite-runner/src/utils/index.ts b/packages/taro-vite-runner/src/utils/index.ts
index b952569c5859..c7668601201f 100644
--- a/packages/taro-vite-runner/src/utils/index.ts
+++ b/packages/taro-vite-runner/src/utils/index.ts
@@ -211,19 +211,18 @@ export function getBabelOption (
   if (isFunction(filter)) {
     opts.filter = filter
   } else {
-    let exclude: (string | RegExp)[] = []
-    let include: (string | RegExp)[] = []
-
-    if (compile.exclude?.length) {
-      const list = compile.exclude
-      const isNodeModuleReseted = list.find((reg) => reg.toString().includes('node_modules'))
-      if (!isNodeModuleReseted) list.push(...defaultExclude)
-      exclude = list
-    } else if (compile.include?.length) {
-      include = [...compile.include, ...defaultInclude]
-    } else {
-      exclude = [...defaultExclude]
+    let exclude: (string | RegExp)[] = [...defaultExclude]
+    const include: (string | RegExp)[] = [...defaultInclude]
+
+    if (Array.isArray(compile.include)) {
+      include.unshift(...compile.include)
     }
+
+    // Note：如果 compile 有 传递exclude，那么就进行覆盖，与 webpack5 逻辑保持一致
+    if (Array.isArray(compile.exclude)) {
+      exclude = [...compile.exclude]
+    }
+
     const filter = createFilter(include, exclude)
     opts.filter = filter
   }
diff --git a/packages/taro-webpack5-runner/src/webpack/H5WebpackModule.ts b/packages/taro-webpack5-runner/src/webpack/H5WebpackModule.ts
index 80f9035a2202..a01d4c4b9ce9 100644
--- a/packages/taro-webpack5-runner/src/webpack/H5WebpackModule.ts
+++ b/packages/taro-webpack5-runner/src/webpack/H5WebpackModule.ts
@@ -268,9 +268,10 @@ export class H5WebpackModule {
       rule.include.unshift(...compile.include)
     }
 
-    rule.exclude = [filename => /@tarojs[\\/]components/.test(filename)]
     if (Array.isArray(compile.exclude)) {
-      rule.exclude.unshift(...compile.exclude)
+      rule.exclude = [...compile.exclude]
+    } else {
+      rule.exclude = [filename => /@tarojs[\\/]components/.test(filename)]
     }
 
     return rule
diff --git a/packages/taro-webpack5-runner/src/webpack/HarmonyWebpackModule.ts b/packages/taro-webpack5-runner/src/webpack/HarmonyWebpackModule.ts
index bae12e2ee7c2..f613ea5ce750 100644
--- a/packages/taro-webpack5-runner/src/webpack/HarmonyWebpackModule.ts
+++ b/packages/taro-webpack5-runner/src/webpack/HarmonyWebpackModule.ts
@@ -3,7 +3,6 @@ import {
   recursiveMerge,
   REG_CSS,
   REG_LESS,
-  REG_NODE_MODULES,
   REG_SASS_SASS,
   REG_SASS_SCSS,
   REG_STYLUS,
@@ -171,26 +170,17 @@ export class HarmonyWebpackModule {
     const { compile = {} } = this.combination.config
     const rule: IRule = WebpackModule.getScriptRule()
 
-    if (compile.exclude && compile.exclude.length) {
-      rule.exclude = [
-        ...compile.exclude,
-        filename => /css-loader/.test(filename) || (REG_NODE_MODULES.test(filename) && !(/taro/.test(filename)))
-      ]
-    } else if (compile.include && compile.include.length) {
-      rule.include = [
-        ...compile.include,
-        sourceDir,
-        filename => /taro/.test(filename)
-      ]
-    } else {
-      rule.exclude = [filename => /css-loader/.test(filename) || (REG_NODE_MODULES.test(filename) && !(/taro/.test(filename)))]
+    rule.include = [
+      sourceDir,
+      filename => /(?<=node_modules[\\/]).*taro/.test(filename)
+    ]
+    if (Array.isArray(compile.include)) {
+      rule.include.unshift(...compile.include)
     }
 
-    // rule.use.compilerLoader = WebpackModule.getLoader(path.resolve(__dirname, '../loaders/miniCompilerLoader'), {
-    //   template: this.combination.config.template,
-    //   outputDir: this.combination.outputDir,
-    //   fileType: this.combination.fileType,
-    // })
+    if (Array.isArray(compile.exclude)) {
+      rule.exclude = [...compile.exclude]
+    }
 
     return rule
   }