论文部分内容阅读
(一) 回扣,据辞典上的解释是:“经手采购或代卖主招揽顾客的人向卖方索取的佣钱”。之所以称为“回扣”,是因为这种钱实际上是从买方支付的价款中扣出的。回扣也称“回佣”,俗称“水钱”。 回扣来源于经纪业务。经纪业务是持有工商执照,具有法律地位的买卖中介人——经纪商的居间交易活动。因经纪商属于代理商,不是独立的流通环节,采取同一价洛进出的方式进行交易,因此其佣金不是来源于
(A) rebate, according to the explanation on the dictionary is: “Procurement or on behalf of the seller to solicit customers to the seller for the commission money.” It is called a “rebate” because the money is actually deducted from the price paid by the buyer. Rebate is also called “rebate”, commonly known as “water money.” Rebates come from brokerage business. Brokerage is the intermediary trading activity of a brokerage who holds a legal status with a business license. Because brokers are agents, not an independent part of the circulation, take the same price Luo out of the way of trading, so the commission is not derived from