一、回扣的概念及其特征 关于回扣的概念,存在着多种理解。从现代汉语词典解释,回扣是“经手采购或代卖主招揽顾客的人向卖主索取的佣钱。这种钱实际上是从买主支付的价款中扣出的,所以叫回扣,有的地区也叫回佣”。第二种观点认为,回扣是指在商品或劳务买卖中,卖方从买方支付的商品价款中退回给买主的钱款。第三种观点 First, the concept and characteristics of rebates On the concept of rebates, there are many kinds of understanding. As explained in the Modern Chinese Dictionary, a rebate is “the commission money the seller procures for the person who solicits or sells the customer, which is actually deducted from the price paid by the buyer, so it is called a rebate, and in some areas also called Rebate. ” The second view is that the rebate refers to the sale of goods or services, the seller from the buyer to pay the price of the goods returned to the buyer’s money. The third point of view