简论商业贿赂犯罪中的回扣

在回扣、折扣与贿赂犯罪、贪污罪及职务侵占罪的关系问题上,存在着较为复杂的情况。收受回扣构成受贿罪,不须具备“为他人谋取利益”的要件;给予回扣构成行贿罪,须具备“为谋取不正当利益”的要件。

On the Rebate of Offence of Commercial Bribery in Brief

The relationship between rebates,discount and bribery crime,crime of embezzlement,crime of unlawfully taking possession of the money or property of one's own unit by taking advantage of one's position is relatively complicated."In return for securing" is not required as an element of crime of receiving bribery if accepting rebates while it constitutes one of elements of crime of giving bribery if giving rebates.