Rebate is the seller returned to the buyer unit or individual, that is, the subject of receiving rebates is limited to the other unit or individual, can not be in addition to the third party (given to the third party, but also commercial bribery, but not rebates, customarily referred to as general commercial bribery). Discounts occur between the parties to the purchase and sale, can only be given to the other party to the transaction, that is, the other party to the contract (the other party to the contract), can not be given to its operator or its agent. Rebates can be given to the counterparty to the transaction, fall into the unit's coffers, but also to the other unit's supervisors or operators, fall into their personal pockets.
If the buyer for the purchase of some kind of goods in short supply, to pay in kind, money as bait, secretly pay the seller a part of the money off the books, belong to the general behavior of commercial bribery, but not kickbacks; if the buyer to take the express way to account for the increase in the price of the purchase, and does not violate the pricing policy, it is a normal market competition. Unit to its internal staff or department of the commission or incentives, because it is not given to the other unit or individual, can not be recognized as kickbacks.
Rebate by the seller to the buyer unit or individual, does not mean that only the buyer pays the price in full and then the seller to return that part of the price is a rebate, the two sides through the collusion of the use of financial vouchers fraudulent, by the buyer to pay for the price of that part of the direct deduction is also a rebate.
2, rebates are given or received off the books secretly, discounts must be expressly recorded.
"Off the books in the dark" refers to the establishment of the financial accounts reflecting its production and business activities or administrative expenses, in accordance with the provisions of the financial accounting system, a clear and truthful record, including not recorded in the financial accounts, transferred to other financial accounts or false accounts. Account is to reflect the economic relationship, bookkeeping should be carried out in accordance with the national financial accounting system, faithfully reflect the economic activities. Not at all into the accounts, transferred to other financial accounts, belongs to the account in the dark; although the accounts, but false, cover up the truth, also belongs to the account in the dark. Such as kickbacks to the other unit or individual, the use of other invoices, red invoices, or reimbursement of expenses for each other under the account, are off the books in the dark.
"Off the books in the dark" is the basic boundary between legal and illegal. From a legal point of view, there is no legal rebates and illegal rebates, rebates are necessarily "off the books in the dark", "off the books in the dark" is the legal requirements of the rebates, where the rebates must be illegal, express and truthfully accounted for in the accounts is no longer a rebate, but discounts, discounts are legal Allowed, legal. Rebates and discounts are two aspects of a thing, the boundaries of the two on the "off the books in the dark", that is, both are returned by the seller to the buyer a certain percentage of the price, expressly accounted for in the lawful discounts, off the books in the dark is a rebate.
The understanding of the meaning of "off the books in the dark", can not look at the meaning of the wrong interpretation or sophistry, there are several misconceptions in practice:
One of the "secret" understanding of the "secret", "secret", "secret", "secret", "secret", "secret", "secret", "secret", "secret", "secret", "secret", "secret", "secret", "secret". Secret", "not public", "secretly", that is, in addition to the perpetrator of other people do not know. If as long as the public is express, can not be characterized as kickbacks, especially individuals receiving kickbacks, secretly into the personal pockets of the law, openly take can not be constrained, will not only lead to the perpetrator to circumvent the law, so that the "Anti-unfair Competition Law" on the provisions of the kickbacks meaningless, but also will promote blatant violation of the law, and the harm will be even more than impossible.
The second is that as long as the unit into the "legal financial accounts", regardless of what name, into what subjects, are considered to have been under the account, into these accounts is not "off the books in the dark". Actual economic life, the payment of rebates is not absolutely not accounted for, and often false accounts, so as to equalize the accounts, cover the rebates, this behavior can not change its "off the books in the dark" of the essence. Such as some drug distributors to take the red invoice, in their own operating accounts to offset sales, but not to the recipient under the account. These drug distributors keep accounts and enter them into the statutory financial accounts, but the problem is that they keep false accounts in order to conceal the fact that they are secretly paying kickbacks. Therefore, this method of bookkeeping belongs to the Unfair Competition Law, "off the books in the dark".
Thirdly, the bookkeeping method is split into "off-the-books" and "in the dark", and as two legal elements, that the behavior of the operator must have both "off-the-books" and "in the dark". It was held that the conduct of the operator must have both the "off-the-books" and "under-the-table" elements before it constituted a rebate; otherwise, it did not constitute a rebate. The original meaning of "secretly" is not to express in the contract and the statutory financial accounts, but whether express in the contract does not have practical significance for whether it constitutes a rebate, that is to say, even if express in the contract and not recorded in the statutory financial accounts, it also constitutes a rebate; not express in the contract and in accordance with the statutory financial system into the accounts, still can not constitute a rebate. The term "off-the-books" is used to refer to a kickback. "Off the books" refers to the non-accounting, again, not expressly in the accounts. Therefore, off the books in the dark is essentially an overlap of terms, the essence of the meaning of the final is not recorded in the statutory financial accounts in accordance with the law.
Fourth is that the property received off the books as long as the unit leaders know that is express, it is not illegal. Unit and individual acceptance of kickbacks are illegal, unit leaders know that the acceptance of kickbacks, can only show that the acceptance of behavior is an organizational behavior, the impact of which is worse, worse.