diff --git a/tests/Feature/AdminBillingClosedLoopNewPurchaseSopReceiptMismatchShouldBlockBmpaThenFixAndPassTest.php b/tests/Feature/AdminBillingClosedLoopNewPurchaseSopReceiptMismatchShouldBlockBmpaThenFixAndPassTest.php
new file mode 100644
index 0000000..640b4c1
--- /dev/null
+++ b/tests/Feature/AdminBillingClosedLoopNewPurchaseSopReceiptMismatchShouldBlockBmpaThenFixAndPassTest.php
@@ -0,0 +1,107 @@
+<?php
+
+namespace Tests\Feature;
+
+use App\Models\Merchant;
+use App\Models\Plan;
+use App\Models\PlatformOrder;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Tests\TestCase;
+
+/**
+ * 收费闭环异常分支（可验收 SOP）：
+ * 新购订单若已存在支付回执但总额与应付不一致，则 BMPA 应阻断；
+ * 运营补齐差额回执后，BMPA 可继续推进并同步订阅。
+ */
+class AdminBillingClosedLoopNewPurchaseSopReceiptMismatchShouldBlockBmpaThenFixAndPassTest extends TestCase
+{
+    use RefreshDatabase;
+
+    protected function loginAsPlatformAdmin(): void
+    {
+        $this->seed();
+
+        $this->post('/admin/login', [
+            'email' => 'platform.admin@demo.local',
+            'password' => 'Platform@123456',
+        ])->assertRedirect('/admin');
+    }
+
+    public function test_sop_new_purchase_receipt_mismatch_should_block_bmpa_then_fix_and_pass(): void
+    {
+        $this->loginAsPlatformAdmin();
+
+        $merchant = Merchant::query()->firstOrFail();
+
+        $plan = Plan::query()->create([
+            'code' => 'sop_new_purchase_receipt_mismatch_monthly',
+            'name' => 'SOP新购（回执不一致治理）月付',
+            'billing_cycle' => 'monthly',
+            'price' => 30,
+            'list_price' => 30,
+            'status' => 'active',
+            'sort' => 10,
+            'published_at' => now(),
+        ]);
+
+        // 1) 创建平台订单（新购）
+        $this->post('/admin/platform-orders', [
+            'merchant_id' => $merchant->id,
+            'plan_id' => $plan->id,
+            'order_type' => 'new_purchase',
+            'quantity' => 1,
+            'discount_amount' => 0,
+            'payment_channel' => 'bank_transfer',
+            'remark' => 'SOP 新购（回执不一致）',
+        ])->assertRedirect();
+
+        /** @var PlatformOrder $order */
+        $order = PlatformOrder::query()->latest('id')->firstOrFail();
+        $this->assertSame('unpaid', (string) $order->payment_status);
+        $this->assertSame('pending', (string) $order->status);
+        $this->assertSame(30.0, (float) $order->payable_amount);
+
+        // 2) 追加一笔金额不一致的支付回执（例如少 1 元）
+        $this->post('/admin/platform-orders/' . $order->id . '/add-payment-receipt', [
+            'type' => 'bank_transfer',
+            'channel' => 'icbc',
+            'amount' => 29,
+            'paid_at' => now()->format('Y-m-d H:i:s'),
+            'note' => '金额不一致（测试）',
+        ])->assertRedirect();
+
+        $order->refresh();
+        $this->assertSame(29.0, (float) data_get($order->meta, 'payment_summary.total_amount'));
+
+        // 3) BMPA 应阻断（避免带病推进）
+        $res = $this->from('/admin/platform-orders/' . $order->id)
+            ->post('/admin/platform-orders/' . $order->id . '/mark-paid-and-activate');
+
+        $res->assertRedirect('/admin/platform-orders/' . $order->id);
+        $res->assertSessionHas('warning');
+
+        $order->refresh();
+        $this->assertSame('unpaid', (string) $order->payment_status);
+        $this->assertSame('pending', (string) $order->status);
+
+        // 4) 运营补齐差额回执（+1）后，BMPA 应可继续推进
+        $this->post('/admin/platform-orders/' . $order->id . '/add-payment-receipt', [
+            'type' => 'bank_transfer',
+            'channel' => 'icbc',
+            'amount' => 1,
+            'paid_at' => now()->format('Y-m-d H:i:s'),
+            'note' => '补齐差额（测试）',
+        ])->assertRedirect();
+
+        $order->refresh();
+        $this->assertSame(30.0, (float) data_get($order->meta, 'payment_summary.total_amount'));
+
+        $this->post('/admin/platform-orders/' . $order->id . '/mark-paid-and-activate')
+            ->assertRedirect();
+
+        $order->refresh();
+        $this->assertSame('paid', (string) $order->payment_status);
+        $this->assertSame('activated', (string) $order->status);
+        $this->assertNotNull($order->site_subscription_id);
+    }
+}