出口还价核算及还盘.doc

对方还价：ART.NO. Dc-907 USD 261.81/dozen CIFC3 TORONTO ART.NO. V-456 USD 531.80 /dozen CIFC3 TORONTO上次报价：NO. Dc-907344.98美元/打V-456 USD 605.70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%-(2049.5726*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%)*8.25-50*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)/531.80/5/40/8.25 =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%) =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SHANGHAI YUANJI INTERNATIONAL TRADE CO.,LDNO.35 181LANE DONGHUANLONGROAD PUDONGSHANGHAI CHINADATE:22 March.2004GLOBAL ELECTRON LTD.336SEASHORE ROAD, TORONTO CANADAFAX : 582-112-8632Dear Sirs,Thank you for your letter of March 22.I was sorry that you has not been able to accept our offer. Reasons are following.Competition should use quality to compete instead of low price . Our products quality is excellent, the price is reasonable, the design is modern, the function is complete, very suitable for sale.We can not accept your counter offer . But for the consideration of developing the market, we will give benefit quoted price in first transaction to enhance the commodity competitive ability. This effective eight days.Lo