How to penalize the receipt of secret kickbacks

According to whether to take off the books in a secret way, kickbacks can be divided into two simple, that is, "on the books express" kickbacks, off the books in secret kickbacks.　　According to the relevant laws, judicial interpretations of the provisions of the acceptance of secret kickbacks are punished as follows: 1, companies, enterprises, staff, in economic transactions, in violation of state regulations, the use of their positions to accept kickbacks to personal ownership, the amount of large, according to the Criminal Code, Article 163 of the company, enterprise personnel bribery.　　(2) A person engaged in official duties in a state-owned company or enterprise and a person appointed by a state-owned company or enterprise to engage in official duties in a non-state-owned company or enterprise who commits the above acts shall be punished for the crime of passive bribery as stipulated in Articles 385 and 386 of the Penal Code.　　(3) State officials who, in the course of economic transactions, in violation of State regulations, take advantage of their positions to accept kickbacks for their personal benefit shall be punished in accordance with the crime of passive bribery as stipulated in Articles 385 and 386 of the Criminal Code.　　4. State organs, state-owned companies, enterprises, institutions and people's organizations, in economic transactions, secretly accepting kickbacks off the books, shall be punished in accordance with the unit crime of passive bribery as stipulated in Article 387 of the Criminal Code, which is a kind of unit crime. The unit shall be sentenced to a fine, and its directly responsible supervisors and other directly responsible persons shall be sentenced to fixed-term imprisonment of less than 5 years.　　5. Article 8 of the Anti-Unfair Competition Law stipulates that operators shall not use property or other means to bribe in order to sell or purchase goods. Off-the-books secretly give the other unit or individual kickbacks, to bribery; the other unit or individual off-the-books secretly accept kickbacks, to bribery. The so-called "off the books in the dark", refers to not set up in accordance with the law to reflect its production and business activities or administrative expenses on the financial accounts in accordance with the provisions of the financial accounting system clear and truthful records, including not recorded in the financial accounts, transferred to other financial accounts or false accounts.　　6. Staff members of private enterprises, three-funded enterprises and individual enterprises, who receive secret kickbacks privately, in small amounts, shall be liable to the enterprise in which they work for civil liability for infringement of the enterprise's property interests together with the party giving the kickbacks, if the enterprise in which they work sues them.　　7. Any units and individuals in international trade in accordance with international practice to collect the rebate, must be in accordance with the financial system included in the unit income, distributed by the unit, otherwise illegal.　　8, the former so-called unit acceptance of secret kickbacks, refers to the unit decided to accept the payment into the unit's private "small treasury", but not in the form of unit profits or income into the accounts.