出口还价核算和还盘

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1、对方还价：ART.NO.Dc-907USD261.81/dozenCIFC3TORONTOART.NO.V-456USD531.80/dozenCIFC3TORONTO上次报价：NO.Dc-907344.98美元/打V-456USD605.70美元/打一、NO.Dc-907CIFC3=(实际采购成本+国内费用+出口运费)/(1-110%×保险费率-佣金率-利润率)1）利润率=1-110%×保险费率-佣金率-(实际采购成本+国内费用+出口运费)/CIFC3=1-110%*0.6%*0.3%-3%-(2

2、049.5726*10*20+50*20+30*20+600+750+100+1000+2500+78750)/(261.81*8.25*10*20)=-0.1764利润=261.81*(-0.1764)*10*20*8.25=-76202.4186元2）实际采购成本＝供货价格－退税收入退税收入=供货价格×退税率/（1+增值税率）实际采购成本=CIFC3*(1-110%×保险费率-佣金率-利润率)-国内费用-出口运费=【261.81*10*20(1-110%*0.6%*0.3%-3%-5%)*8.2

3、5-50*20-30*20-600-750-100-1000-2500-78750】/10/20*=1560.5951元供货价格=实际采购成本/〔1-退税率/(1+增值率)〕=1560.5951/〔1-8%/(1+17%)〕=1675.1772元3）退税收入=供货价格×退税率/（1+增值税率）=2000*8%/(1+17%)=136.7521实际采购成本＝供货价格－退税收入=2000-136.7521=1863.2479元CIFC3=(实际采购成本+国内费用+出口运费)/(1-110%×保险费率-佣

4、金率-利润率)=(1863.2479*10*20+50*20+30*20+600+750+100+1000+2500+78750)/(1-110%*0.6%*0.3%-3%-8%)/(10*20)/8.25=311.8555美元二、NO.V-4561）利润率=1-110%×保险费率-佣金率-(实际采购成本+国内费用+出口运费)/CIFC3=1-110%*0.6%*0.3%-3%-(3912.8205*5*40+50*40+30*40+600+750+100+1000+2500+78750)/531.

5、80/5/40/8.25=0.0475利润=531.80*0.0475*5*40*8.25=41679.825元2）实际采购成本=CIFC3*(1-110%×保险费率-佣金率-利润率)-国内费用-出口运费=〔531.80*5*40*8.25*(1-110%*0.6%*0.3%-3%-5%)-50*40-30*40-600-750-100-1000-2500-78750〕/5/40=3601.7751元供货价格=实际采购成本/〔1-退税率/(1+增值率)〕=3601.7751/〔1-8%/(1+17%

6、)〕=3866.2249元3）退税收入=供货价格×退税率/（1+增值税率）=4000*8%/(1+17%)=374.4实际采购成本＝供货价格－退税收入=4000-374.4=3625.6CIFC3=(实际采购成本+国内费用+出口运费)/(1-110%×保险费率-佣金率-利润率)=(3625.6*5*40+50*40+30*40+600+750+100+1000+2500+78750)/(1-110%*0.6%*0.3%-3%-8%)/(5*40*8.25)=552.9711美元SHANGHAIYUA

7、NJIINTERNATIONALTRADECO.,LD NO.35181 LANEDONGHUANLONG ROADPUDONGSHANGHAICHINADATE:22March.2004GLOBALELECTRONLTD.336SEASHOREROAD,TORONTOCANADAFAX:582-112-8632DearSirs,ThankyouforyourletterofMarch22.Iwassorrythatyouhasnotbeenabletoacceptouroffer.Reasonsa

8、refollowing.Competitionshouldusequalitytocompeteinsteadoflowprice.Ourproduct’squalityisexcellent,thepriceisreasonable,thedesignismodern,thefunctioniscomplete,verysuitableforsale.Wecannotacceptyourcounteroffer.Butfortheconsiderationofdev