一、回扣的产权属于谁有学者认为 ,由于回扣的产权属于买方 ,收受回扣只可能构成贪污或职务侵占 ,而不可能构成受贿。1笔者认为 ,上述论者对回扣的产权归属作了简单、片面的理解 ,事实上回扣的产权并不一定归属于买方。为了论述 ,有必要先给回扣下一个定义。关于回扣的定义 ,法 First, the rebate property belongs to Who scholars believe that because the rebate property belongs to the buyer, receiving rebates may only constitute corruption or occupation of office, and can not constitute a bribe. 1 The author believes that the above commentators made a simple and unilateral understanding of ownership of the rebate. In fact, the rebate’s property rights do not necessarily belong to the buyer. In order to discuss, it is necessary to give a rebate to the next definition. On the definition of rebates, France