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一、“回扣”的形式及特点“回扣”原是指上一级批发企业销售商品给下一级批发企业所形成的两级批发企业的批发价格之差。这是商品流通环节中的一种作价方法。而目前经济活动中的“回扣”,除了具有回扣本来的内涵,又演变为一些企业和个人为推销产(商)品、承揽业务或解决资金、原材料等困难,支付或收受一定数量的现金或实物的代名词。其表现形式有:1、让利式。生产、批发企业推销产品时,将营销利润按一定的比例让与进货单位或个人。此种形式以推销冷背呆滞积压商品居多。2、加价式。以高出商品的出厂价、批发价或实际进货价格出具票据,其超出部分作为进货单位或个人的“酬金”。这种手法在个体、私营企业的经营活动中见长。
First, the “rebates” in the form and characteristics “Rebates” originally refers to the wholesale business at the next level of wholesale enterprises to the next level of wholesale enterprises formed by the two wholesale companies wholesale price difference. This is a pricing method in the circulation of goods. The current “rebates” in economic activities, in addition to the original connotation of rebates, have evolved into the payment or acceptance of a certain amount of cash by some companies and individuals to promote the production of goods, business contracts, or to solve capital and raw materials. Really synonymous. Its manifestations are: 1, let off type. When production and wholesale companies promote their products, marketing profits are transferred to the purchase units or individuals at a certain proportion. This form is mostly used to promote cold back stagnant backlogs. 2, increase type. Bills are issued at the ex-factory price, wholesale price, or actual purchase price of the commodity, which exceeds the “remuneration” of the purchase unit or individual. This technique has advantages in the operating activities of individuals and private companies.