实训11进口磋商参考答案：【任务1】拟写询盘函DearMr.YamaWehaveobtainedyourrelativeinformationbyalargeinternationalbusinesscompany,youareoneoftheleadingsupplierofnumericallycontrolledsharpeningmachineinJapan.Weavailourselvesofthisopportunitytowritetoyouandseeifwecanestablishbusinessrelationswithyou.WeareoneofChineseprofessionalimporterandexporterofequipment.Nowwearekeenlyinterestedinyournumericallycontrolledsharpeningmachine,ArticleNo.HS1122,andshallbegladifyoucouldsendusdetailsofyourpriceinUSD/setonFOBJapanmainport,packing,payment,deliveryperiod,etc.Weanticipateyourearlyreply.Yourssincerely,FengCaiNanjingLixiaImportandExportCo.,Ltd.No.3108RenminRd.Nanjing,China0086-25-48251131Fax: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①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=100000×6.72×9%=60480元/台②进口消费税：无③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④其他进口费用=国内销售价格×1%=926600×1%=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=926600-100000×6.72-176346=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=78254÷926600=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/台第一步：计算进口费用①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=X×9%=0.09X美元/台②进口消费税：无③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④其他进口费用=国内销售价格×1%=926600×1%=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=926600×15%=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=[926600－106600－9266－138990]÷6.72－0.09XX=91708.17美元/台即，按15%的预期进口利润率，进口价格应为91708.17美元/台。【任务4】撰写还盘函DearMr.YamaThankyouforyourofferonApr.1,2019,butitistoohightobeacceptable.WehopethatthepricecouldbereducedtoUSD91708.17/set,FOBOsakaJapan,andthepaymentitemshouldbemadebyanirrevocableLetterofCreditat60daysafterreceivingB/L.Theothertermsofyourofferremainvalid.BestRegards,SincerelyyoursFengCai
