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商业贿赂是一种普遍的社会现象,是商品经济发展的负面影响,作为商业贿赂犯罪往往以回扣行为出现。如何认定商业贿赂犯罪,如何判定犯罪行为与正当经济手段行为的区别,回扣的认定显得尤为重要。本文从商业贿赂犯罪回扣的概念、特征到回扣的主体及刑事责任几方面进行了论证。
Commercial bribery is a common social phenomenon, which is the negative impact of the development of commodity economy. Commercial bribery often occurs as a rebate. How to identify the crime of commercial bribery, how to determine the difference between criminal acts and legitimate economic instruments, the identification of rebates is particularly important. This article from the concept of commercial bribery rebate, characteristics of the main rebate and criminal responsibility of several aspects of the demonstration.