实训11进口磋商答案.docx

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1、实训11进口磋商答案实训11 进口磋商参考答案：【任务1】拟写询盘函Dear Mr. YamaWe have obtained your relative information by a large international business company, you are one of the leading supplier of numerically controlled sharpening machine in Japan. We avail ourselves of this opportunity to write to you and see if we can est

2、ablish business relations with you.We are one of Chinese professional importer and exporter of equipment. Now we are keenly interested in your numerically controlled sharpening machine, Article No. HS1122, and shall be glad if you could send us details of your price in USD/ set on FOB Japan main por

3、t, packing, payment, delivery period, etc.We anticipate your early reply.Yours sincerely,Feng CaiNanjing Lixia Import and Export Co., Ltd.No. 3108 Renmin Rd. Nanjing, China0086-25-48251131 Fax: 0086-25-48251201【任务2】根据国外客户报价，核算进口利润率第一步：计算进口费用（1）国内费用进口关税=进口关税的完税价格进口关税率=CIF价格进口关税率=FOB价格进口关税率=1000006.72

4、9%=60480元/台进口消费税：无进口增值税+实缴增值税=国内销售价格（1+增值税率）增值税率 =926600（1+13%）13%=106600元/台其他进口费用=国内销售价格1%=9266001%=9266元/台即，国内费用=60480+106600+9266=176346元/台第二步：计算进口利润进口利润=国内销售价格进口价格进口费用 =926600-1000006.72-176346 =78254元第三步：计算预期利润率预期利润率=进口利润国内销售价格 =78254926600 =8.45%【任务3】根据预期进口利润率，核算进口价格设按15%的预期进口利润率，进口价格应为X美元/台第一

5、步：计算进口费用进口关税=进口关税的完税价格进口关税率=CIF进口关税率=FOB价格进口关税率=X9%=0.09X美元/台进口消费税：无进口增值税+实缴增值税=国内销售价格（1+增值税率）增值税率 =926600（1+13%）13%=106600元/台其他进口费用=国内销售价格1%=9266001%=9266元/台第二步：计算进口利润进口利润=国内销售价格预期利润率 =92660015% =138990元/台第三步：计算进口价格进口价格=国内销售价格进口费用进口利润 X=92660010660092661389906.720.09XX=91708.17美元/台即，按15%的预期进口利润率，进口

6、价格应为91708.17美元/台。【任务4】撰写还盘函Dear Mr. YamaThank you for your offer on Apr. 1, 2019, but it is too high to be acceptable. We hope that the price could be reduced to USD 91708.17/ set, FOB Osaka Japan, and the payment item should be made by an irrevocable Letter of Credit at 60 days after receiving B/L. The other terms of your offer remain valid.Best Regards,Sincerely yoursFeng Cai3 / 3