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 |
-完-
写于2022-11-30.