上海市监察部门最近作出决定:只要把回扣与馈赠放在明处,企业可以自行处理。本文拟就此作些探索。 一,所谓回扣是指卖方收到买方的货款后,返还一定数额的现金或实物。馈赠就是卖方免费赠送给买主或潜在买主一定数量的实物。回扣与馈赠本是资本主义商品经济发展到一定阶段的产物。在激 The Shanghai Municipal Supervision Department recently decided that as long as the rebates and gifts are placed in the clear, companies can handle them on their own. This article will explore some of this. First, the so-called rebate refers to the seller after receiving the buyer’s payment, return a certain amount of cash or in kind. A gift is a certain amount of physical goods that the seller gives away to the buyer or potential buyer for free. Rebates and gifts are the product of a certain period of capitalist commodity economy development. In the shock