近些年来，人们对经济交往，商品购销过程中出现的回扣的法律属性争论不休。在司法实践中，一般都把回扣视为贿赂的同义词，用刑事法规来调整处理回扣问题。因此有必要对商品经济交往和购销中的回扣的法律属性进行研究和界定。本文就这个问题试图进行粗浅的探讨，以达抛砖引玉 In recent years, people are constantly debating the legal attributes of kickbacks in the process of economic exchanges and purchases and sales of goods. In judicial practice, rebates are generally regarded as synonymous with bribery, using criminal regulations to adjust the handling of kickbacks. Therefore, it is necessary to research and define the legal attributes of the rebates in the commodity economy exchanges and purchase and sale. This article attempts to conduct a superficial discussion on this issue, in order to start a discussion