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完善立法是解决回扣问题的根本途径,笔者认为我国针对回扣的立法必须参考其他国家的有关法规及国际贸易惯例,结合本国的具体情况实行多层次的立法,使合法的回扣、一般违法的回扣、构成犯罪的回扣都有相应的法律规范来调整。重点解决以下几个问题:1、回扣的限度。对回扣不规定一定的比例或数额限制必然导致一场无休止的“回扣竞争”,而不是真正的价格竞争和质量竞争。日本、德国规定回扣一般在价款的3%以内。2、回扣的来源。
Improve the legislation is the fundamental way to solve the rebate problem. The author thinks our country’s legislation on rebates must refer to the relevant laws and regulations of other countries and international trade practices, combined with the specific circumstances of the country to implement multi-level legislation, so that legitimate rebates, general illegal rebates, The rebates that constitute a crime have the corresponding legal norms to adjust. Focus on solving the following questions: 1, the rebate limit. Not setting a certain percentage or amount of rebates will inevitably lead to an endless “rebate competition”, rather than real price competition and quality competition. Japan, Germany provides kickbacks generally within 3% of the price. 2, the source of the rebate.