diff --git a/app/Console/Commands/SyncStoreReceiptProductCost.php b/app/Console/Commands/SyncStoreReceiptProductCost.php
index 9a2dd7d5..b855944f 100644
--- a/app/Console/Commands/SyncStoreReceiptProductCost.php
+++ b/app/Console/Commands/SyncStoreReceiptProductCost.php
@@ -141,23 +141,9 @@ class SyncStoreReceiptProductCost extends Command
         $mirror = DB::connection($connection);
 
         // 账单侧取数：业绩明细里本月（可按平台限定）的账单行，一行 = 一个店铺的一个订单。
-        // 只取「收入金额有数据且不为 0」的账单行：收入为 0 的行是补出来的优惠/冲减/无收款账单行，
-        // 没有对应的收款商品，不参与商品成本。
-        // 「种菜金额」有数据（>0）的账单行整条排除，不参与匹配。
-        $billQuery = $mirror->table(self::SOURCE_TABLE)
-            ->where('report_month', $reportMonth)
-            ->whereNotNull('income_amount')
-            ->where('income_amount', '!=', 0)
-            ->where(static function ($query): void {
-                $query->whereNull('planting_amount')
-                    ->orWhere('planting_amount', '<=', 0);
-            });
-        if ($platform !== '') {
-            $billQuery->where('platform', $platform);
-        }
-        $bills = $billQuery->get([
-            'platform', 'store_name', 'order_core_no', 'online_order_no', 'occurred_date',
-        ]);
+        // 收入为 0 的补行没有对应的收款商品，不参与商品成本。
+        // 种菜金额非空，或新标签为「种菜报销 / 种菜未报销」的账单行整条排除。
+        $bills = $this->billRows($mirror, $reportMonth, $platform);
         $this->info(sprintf(
             '账期 %s%s：业绩明细账单行 %d 条',
             $month,
@@ -490,6 +476,28 @@ class SyncStoreReceiptProductCost extends Command
         return self::SUCCESS;
     }
 
+    /**
+     * @return \Illuminate\Support\Collection<int,object>
+     */
+    private function billRows($mirror, string $reportMonth, string $platform)
+    {
+        $query = $mirror->table(self::SOURCE_TABLE)
+            ->where('report_month', $reportMonth)
+            ->whereNotNull('income_amount')
+            ->where('income_amount', '!=', 0)
+            // planting_amount 是旧字段兼容：任何非空值都表示该订单命中了种菜单。
+            ->whereNull('planting_amount')
+            // 新版业绩明细把两类种菜状态合并为标签；任一种菜标签都不参与商品成本。
+            ->whereNull('planting_label');
+        if ($platform !== '') {
+            $query->where('platform', $platform);
+        }
+
+        return $query->get([
+            'platform', 'store_name', 'order_core_no', 'online_order_no', 'occurred_date',
+        ]);
+    }
+
     private function pendingCodeType(string $code): string
     {
         $code = mb_strtoupper(trim($code));
diff --git a/resources/views/business/pages/financial-operations/product-costs.blade.php b/resources/views/business/pages/financial-operations/product-costs.blade.php
index 03da87fa..97bb5d63 100644
--- a/resources/views/business/pages/financial-operations/product-costs.blade.php
+++ b/resources/views/business/pages/financial-operations/product-costs.blade.php
@@ -105,7 +105,7 @@
 
     <div class="product-cost-note">
         口径：以「业绩明细」的账单行为基数（发生时间 / 店铺名称 / 线上单号），按「店铺 + 线上订单号」展开订单侧商品行，
-        只取收入金额有数据且不为 0 的账单行，「种菜金额」有数据（&gt;0）的账单行整条排除、不参与匹配；
+        只取收入金额有数据且不为 0 的账单行；种菜金额非空，或标签为「种菜报销 / 种菜未报销」的账单行整条排除、不参与匹配；
         线上单号直接展示业绩明细中的原始格式；匹配订单时仍使用清洗后的核心单号。
         一行 = 一个发货仓库的一个商品；发货仓库取订单的聚水潭仓库名称，
         仓库简称按仓库映射表用「仓储方」匹配「仓库名含主仓」的那条取简称（没有主仓行时认同名仓库，
diff --git a/tests/Feature/Console/StoreReceiptProductCostBillFilterTest.php b/tests/Feature/Console/StoreReceiptProductCostBillFilterTest.php
new file mode 100644
index 00000000..29aca7d1
--- /dev/null
+++ b/tests/Feature/Console/StoreReceiptProductCostBillFilterTest.php
@@ -0,0 +1,62 @@
+<?php
+
+namespace Tests\Feature\Console;
+
+use App\Console\Commands\SyncStoreReceiptProductCost;
+use Illuminate\Support\Facades\DB;
+use ReflectionMethod;
+use Tests\TestCase;
+
+class StoreReceiptProductCostBillFilterTest extends TestCase
+{
+    public function test_bill_filter_excludes_new_planting_labels_and_legacy_amount(): void
+    {
+        $connection = 'business_mirror';
+        $now = now();
+        $rows = [
+            $this->row('normal', 10, null, null, $now),
+            $this->row('reimbursed', 20, null, '种菜报销', $now),
+            $this->row('unreimbursed', 30, null, '种菜未报销', $now),
+            $this->row('legacy', 40, 5, null, $now),
+            $this->row('legacy-zero', 50, 0, null, $now),
+            $this->row('zero-income', 0, null, null, $now),
+        ];
+        DB::connection($connection)->table('store_receipt_order_match_rows')->insert($rows);
+
+        $command = new SyncStoreReceiptProductCost();
+        $method = new ReflectionMethod($command, 'billRows');
+        $method->setAccessible(true);
+        $result = $method->invoke(
+            $command,
+            DB::connection($connection),
+            '2026-09-01',
+            '淘系支付宝',
+        );
+
+        $this->assertCount(1, $result);
+        $this->assertSame('NORMAL-1', $result->first()->online_order_no);
+    }
+
+    /** @return array<string,mixed> */
+    private function row(
+        string $suffix,
+        float $income,
+        ?float $plantingAmount,
+        ?string $plantingLabel,
+        mixed $now,
+    ): array {
+        return [
+            'report_month' => '2026-09-01',
+            'platform' => '淘系支付宝',
+            'row_key' => str_pad($suffix, 40, 'x'),
+            'occurred_date' => '2026-09-15',
+            'store_name' => '测试店铺',
+            'online_order_no' => strtoupper($suffix) . '-1',
+            'order_core_no' => strtoupper($suffix) . '-1',
+            'income_amount' => $income,
+            'planting_amount' => $plantingAmount,
+            'planting_label' => $plantingLabel,
+            'imported_at' => $now,
+        ];
+    }
+}