货代公司给付回扣,作为直接责任人员,胡某构成单位行贿罪;胡某帮助国家工作人员赵某个人控制回扣,事先约定且事后共同瓜分回扣款,构成受贿罪共犯。根据禁止重复评价原则,应当以受贿罪对胡某的行为进行一次性全面评价。 Forwarders pay rebates, as a direct responsible officer, Humou constitute a unit of bribery; Humou help national staff Zhao personal rebates, agreed in advance and afterwards, together carve up the rebate, constitutes an accomplice in taking bribes. According to the principle of no-repeat evaluation, Hu Moumou’s conduct should be assessed once and for all on the basis of bribery.