还盘是受盘人对发盘提出的条件不完全同意而提出添加、限制或其它更改的表示。
还盘把当人的关系颠倒了过来，因还盘实质上是受盘人对发盘拒绝后，以发盘人的身份作出的一项新发盘。一项发盘经还盘后，还盘人（原受盘人）就成为这项新发盘的受盘人。原发盘的效力经还盘后终止。还盘函电的拟制，必须按照有关规则进行，否则，就构不成一项新的有效发盘。
范文1：要求降低价格 范文2：磋商包装条件
范文3：婉绝订单 范文4：对报价提出异议
范文1要求降低价格
自行车还盘
_____________：
谢谢你们对标题下的自行车报价的来信。
我们虽然赞赏你们自行车的质量，但价格太高不能接受请参阅89SP-754号销售确认书，按此销售书我方订购了相同牌号的自行车1000辆， 但价格比你方现报价格低10%，自从上次订购以来，原材料价格跌落很多， 这里你们自行的零售价也下跌了5%。接受你方现时的报价意味道着我们将有巨大亏损，更不用谈利润了。
然而如果你们至少降价1.5%，我们非常愿意向你方续订。否则，我们只能转向其他供应者提出类似需求。
我们希望你们认真考虑我方建议，并及早答复我方。
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