The difference between commercial bribery and kickbacks is: First, not all kickbacks constitute commercial bribery. Only off-the-books secret kickbacks constitute commercial bribery, belonging to the illegal and criminal behavior of unfair competition; Second, kickbacks are only a way of expression of commercial bribery. Article 385 of the Criminal Law provides that a state official who utilizes the convenience of his position to solicit other people's property, or illegally accepts other people's property for the benefit of others, is guilty of passive bribery. State officials who, in the course of economic transactions, accept kickbacks and handling fees of all kinds in violation of state regulations, which go to the individual, shall be punished as passive bribery.
Legal objective:A, commercial bribery and the difference between kickbacks 1, not all kickbacks constitute commercial bribery, as mentioned above, the kickbacks include two kinds: one is off the books in the dark, that is, the Interim Provisions of the provisions; the other is the "account of the express" of the kickbacks, that is, the kickbacks are recorded in the formal financial accounts, and can be traced, such as invoices and other documents, and the other is "in the account" of the kickbacks. The other is "in-the-book" rebates, i.e., the rebates are recorded in the formal financial accounts and can be traced, such as invoices and contracts, which are clearly indicated. Of the two types of kickbacks, off-the-books is prohibited by law, while on-the-books is permitted by law. Among them, only the off-the-books kickbacks constitute commercial bribery, belonging to the unfair competition of illegal and criminal behavior. 2, kickbacks is only a form of commercial bribery due to many people one-sided understanding of the "Unfair Competition Law", "Provisional Provisions" of the provisions, from time to time, we can hear that commercial bribery is equivalent to the sound of kickbacks, this viewpoint needs to be corrected. Indeed, the more typical objective form of commercial bribery is to give or receive "kickbacks" off the books, but this is only a form of commercial bribery. Commercial bribery also includes other types of bribery, such as the direct delivery of property, other benefits to buy or sell goods; such as the buyer to purchase goods in short supply and give the seller of money, property and so on. If in the audit practice, or other administrative law enforcement, judicial decisions only for kickbacks to investigate and deal with commercial bribery, which will miss a lot of commercial bribery cases. Second, the relevant