SAP MM 使用两个STO实现免关税跨国公司间转储

news2024/12/31 12:32:20

SAP MM 使用两个STO实现免关税跨国公司间转储

SAP项目实践中常常会有这样的场景：某个集团公司在多个国家有工厂和分销中心。制造工厂一般在发展中国家，分销中心设立在欧美国家。制造工厂把生产好的成品发往欧美的分销中心，然后由分销中心销售给最终客户。这在SAP系统上就是典型公司间STO。由于该流程涉及到不同国家的进出口，为了避免缴纳高额的关税，就在SAP系统上将货物先发往一个零关税的中转站，然后再由中转站发到目标分销中心。当然了，物理上，货物是直接从制造工厂所在国家发往分销中心所在的国家。

在项目实践中，在这个流程里可以选用的中转站，可以是香港，新加坡，美国以及印度。在这四个国家设立虚拟工厂，方便在SAP系统上做中转从而实现合法的避税，笔者在过去的项目实践中都有遇到过。

在这个流程中涉及到三个plant code，分属于不同的公司代码，其中就包括作为中转的虚拟工厂。整个流程主要包括的步骤如下：

Step	Tcode	Content
1	ME21N	Create 1st STO
2	VL10B	Create 1st Outbound Delivery based on 1st STO
3	VL02N	Pick/Pack for 1st Outbound Delivery
4	VL02N	Post Goods Issue for 1st Outbound delivery, automatically trigger 1st inbound delivery
5	VF01	Create billing based on 1st Outbound delivery, generate IV for 1st STO.
6	MIGO/VL33N	Post Goods Receipt for the 1st Inbound Delivery.
7	ME21N	Create 2nd STO
8	VL10B	Create 2nd Outbound Delivery based on 2nd STO
9	VL02N	Pick/Pack for 2nd Outbound Delivery
10	VL02N	Post Goods Issue for 2nd Outbound delivery, automatically trigger 2nd inbound delivery
11	VF01	Create billing based on 2nd Outbound delivery, generate IV for 2nd STO.
12	MIGO/VL33N	Post Goods Receipt for the 2nd Inbound Delivery.

当然在项目实践中，上述步骤很多可以是自动化完成的，尤其是第二个STO单据的相关步骤。

笔者经历过的一个SAP项目里，对于这种通过两个STO的方式来实现免关税跨国公司间转储流程，通过高度的自动化技术，让系统自动完成了其中的绝大部分步骤，这有利的减轻了业务人员手工操作的工作量。

Step	Tcode	Content	By manual/ automation	Memo
1	ME21N	Create 1st STO	By manual
2	VL10B	Create 1st Outbound Delivery based on 1st STO	By manual
3	VL02N	Pick/Pack for 1st Outbound Delivery	By manual
4	VL02N	Post Goods Issue for 1st Outbound delivery, automatically trigger 1st inbound delivery	By manual
5	VF01	Create billing based on 1st Outbound delivery, generate IV for 1st STO.	Automation	Background job.
6	MIGO/VL33N	Post Goods Receipt for the 1st Inbound Delivery.	Automation	Background job.
7	ME21N	Create 2nd STO	Automation	The output of 1st STO triggered 2nd STO.
8	VL10B	Create 2nd Outbound Delivery based on 2nd STO	Automation	Background job.
9	VL02N	Pick/Pack for 2nd Outbound Delivery	Automation	Background job.
10	VL02N	Post Goods Issue for 2nd Outbound delivery, automatically trigger 2nd inbound delivery	Automation	Background job.
11	VF01	Create billing based on 2nd Outbound delivery, generate IV for 2nd STO.	Automation	Background job.
12	MIGO/VL33N	Post Goods Receipt for the 2nd Inbound Delivery.	By manual