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回扣.
回扣或回佣、退佣是指供应商按一定比例,将货款返还给销售商的资金。根据行业和地区的不同,回扣可能违法,也可能不违法,視乎交易各方是否均知悉及容許。
回扣在商业领域是一种普遍现象。
据称戴尔每年可以从英特尔手中,获得十亿美元的回扣[1]。
- 某公家機關要發包工程,民間公司A藉由認識公家機關裡的某辦事員B而不法取得底標價格進而標得此工程。 而B取得之回饋(金錢、物品等)即稱為“回扣”。
- 某甲想要買一台照相機,某乙就介紹甲去A照相館購買,但其實某乙已經和照相館說好介紹一個客人即可獲得3000元,某甲購買金額為23000,但其實原價是20000,價差3000為乙所得,即稱做“回扣”。
- 某國立大學技術員幫某實驗室學生訂購儀器、材料,雖然學生想購買A公司之儀器,但是該技術員卻堅持想買B公司之價格較貴儀器,很明顯B公司私底下有給該技術員一筆獎金,此金額即稱為“回扣”。
- 公職或國營企事業員工利用職務之便收受回扣者,將涉嫌受賄罪。
- 民間企業的受雇人員利用職務之便收受回扣者,在台湾將涉嫌背信罪。但如為公司認可的行為,以傭金等名義,則不違法。
- 中華民國刑法第342條 (背信罪):為他人處理事務,意圖為自己或第三人不法之利益,或損害本人之利益,而為違背其任務之行為,致生損害於本人之財產或其他利益者,處五年以下有期徒刑、拘役或科或併科五十萬以下罰金。前項之未遂犯罰之。
- 在香港,收受非法回佣(illegal rebates)是刑事罪行[2]。
- ^ PC巨头深陷“回扣门”_腾讯科技频道. tech.qq.com. 腾讯科技频道. [2017-03-26]. (原始内容存档于2017-03-26). 张昀. 英特尔回应回扣事件:对手也有类似行为_国内新闻_科技_腾讯网. tech.qq.com (腾讯网). 大洋网-广州日报. 2007年3月2日 [2017-03-26]. (原始内容存档于2017-03-26). 张昀. 联想拒绝证实 - 广州日报. 产经. gzdaily.dayoo.com (15821) 1st (广州: 大洋新闻). 广州日报. 2007年2月26日: A16 [2017-03-26]. (原始内容 (htm)存档于2007-03-03) (中文(简体)).
联想集团昨日虽拒绝证实具体数字,但默认获得了符合规范的激励。
- ^ 存档副本. [2017-08-26]. (原始内容存档于2017-08-26).
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