還盤是受盤人對發盤提出的條件不完全同意而提出添加、限制或其它更改的表示。
還盤把當人的關系顛倒了過來，因還盤實質上是受盤人對發盤拒絕后，以發盤人的身份作出的一項新發盤。一項發盤經還盤后，還盤人（原受盤人）就成為這項新發盤的受盤人。原發盤的效力經還盤后終止。還盤函電的擬制，必須按照有關規則進行，否則，就構不成一項新的有效發盤。
范文1：要求降低價格 范文2：磋商包裝條件
范文3：婉絕訂單 范文4：對報價提出異議
范文1要求降低價格
自行車還盤
_____________：
謝謝你們對標題下的自行車報價的來信。
我們雖然贊賞你們自行車的質量，但價格太高不能接受請參閱89SP-754號銷售確認書，按此銷售書我方訂購了相同牌號的自行車1000輛， 但價格比你方現報價格低10%，自從上次訂購以來，原材料價格跌落很多， 這里你們自行的零售價也下跌了5%。接受你方現時的報價意味道著我們將有巨大虧損，更不用談利潤了。
然而如果你們至少降價1.5%，我們非常愿意向你方續訂。否則，我們只能轉向其他供應者提出類似需求。
我們希望你們認真考慮我方建議，并及早答復我方。
SPECIMEN：ASKING FOR LOWERING THE PRICE
Dear Sirs,
RE:COUNTER-OFFER FOR BICYCLES
Thank you for your letter about the offer for the captioned bicycles.Although we appreciate the quality of your bicycles, their price is too high to be acceptable .Refering to the Sales Confirmation No.89SP-754,you will find that we ordered 1000bicycles with same brand as per the terms and conditions stipulated in that Sales Comfirmation, but the price was 10%lower than your present price.Sinece we placed the last order,price for raw materials has been decreased consider ablely.Retailing price for your bicycles here has also been reduced by 5%.Accepting your present price will mean great loss to us , let alone profit.We would like to place repeat orders with you if you could reduce your price at least by 1.5%.Otherwise, we have to shift to the other suppliers for our similar request.We hope you take our suggestion into serious consideration and give us your reply as
soon as possible