商业贿赂是一种法律所禁止的不正当竞争行为,“回扣”是其主要表现形式。商业贿赂的主体不仅包括经营者,也包括为经营者销售或者购买商品的职工,也就是通常所称的采购与销售人员。我国《反不正当竞争法》第8条规定:经营者在账外暗中给予对方单位或者个人回扣的,以行贿论处;对方 Commercial bribery is a kind of unfair competition prohibited by law. “Rebate” is the main form of its manifestation. The main body of commercial bribery includes not only business operators, but also workers who sell or buy goods for the operators, also known as procurement and sales staff. Article 8 of China’s Anti-Unfair Competition Law stipulates that operators should offer bribes to impose a rebate on their counterparts secretly in the accounts;