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当前经济活动中盛行“回扣”风,它所带来的弊端,越来越引起人们忧虑。为了有效地制止“回扣”风,正确地贯彻执行新财会制度,促进社会主义市场经济的发展,中央最近颁发了《中华人民共和国反不正当竞争法》。笔者认为,为加深理解和执行此法,很有必要将“回扣”与正当的“折扣”(即新财会制度中规定采用的销售折扣与折让方式)相区别,现将二者辨析如下:
The current “rebate” style prevails in economic activities. The drawbacks it brings cause more and more anxiety. In order to effectively stop the “rebate rebate” style, correctly implement the new accounting system, and promote the development of the socialist market economy, the central government recently issued the “Law of the People’s Republic of China against unfair competition.” The author believes that in order to deepen understanding and implementation of this law, it is necessary to distinguish “rebates” from legitimate “discounts” (ie, the sales discounts and discounts stipulated in the new accounting system). The two are now discriminated as follows: