SAP--关于SAP的税的概览

概览

SAP provides the majority of the tax configuration out of the box by country
There are three SAP areas that work together to determine taxes FI,MM, and SD
  FI – Base configuration for tax procedures, rates and accounts

  SD – Configuration/master data to determine output tax code
  MM – Configuration/master data to determine input tax code
Master data such as customer, vendor, and material, as well as transactional data like POs and Sales Orders are key to determining the correct tax
Rates can be maintained in SAP or SAP can call an external system for
them (this document with focus on rates maintained in SAP)

FI Tax Basics（财务税率的基本知识）

Tax configuration is done by country
All company codes in the country share those settings
Two Main Components:
Tax Calculation Procedure – Provide the method of calculation – normally use SAP standard
Tax Codes – Provide the rates

 
Tax Procedure（税计算过程）

These are provided by SAP for each country – General recommendation is to use delivered logic
Tax Procedure, related conditions, and access sequences can be viewed in transaction SPRO at the path Financial Accounting Global Settings>Tax on sales/Purchases>Basic Settings>Check Calculation
Procedure

Tax Procedure Example（税计算过程样例）

 
Steps define calculation, conditions, and account assignments




Condition Type Example（条件类型的样例）

 
Condition record defines access sequence, and other characteristics about the condition





 
Access Sequence Example     （存储顺序样例）

 
Access Sequence defines field required to access a condition
For example to find a condition for the entry below the system will use Country, Tax Code, and Tax Jurisdiction




Configuration - Assign Tax Procedure to Country（给国家分配税计算过程）

 
Tax Procedures are assigned to countries in transaction OBBG

 




 

 
Tax Jurisdictions（税收管辖区）

 
Represent government authorities to which taxes need to be paid
SAP allows up to 4 levels tax jurisdictions representing state, country, city, and others

Configuration - Jurisdiction Code Structure

Tax Jurisdiction structure must be defined in transaction OBCO




Configuration - Maintain Jurisdiction Codes

Jurisdiction codes are maintained manually in transaction OBCP for tax procedures that do not use an external system





Tax Codes

Tax Codes are maintained by country and jurisdiction code
They define the rate that is used in calculation
They are maintained in transaction FTXP
Don’t be confused on the name, this transaction can
create,maintain, and display tax codes





Tax Code - Properties

The properties of the tax code identify its code, name,  type (input vs output) and other information about it





Tax Code - Tax Rates

In the tax rate screen you enter the appropriate tax rates
You can also see the account assignment key and the conditions that are used to calculate a value in the follow on transactions such as SD invoice





Tax Account Determination（税务科目确定）

Accounts are assigned in transaction OB40
You can also see the account assignment key and the conditions that are used to calculate a value in the follow on transactions such as SD invoice








 
Tax Code Determination（税码确定）

At the end of the day the tax is determined based on the tax code and the tax procedure on the AP or SD invoice
SAP multiple ways to determine the tax code, condition tables, master data, programs, manual entry, etc.
Method can be different by situation
This document shows an example of how a tax code could be determined for an SD invoice (output tax) and SRM
Pos/invoices (input tax)