回扣是指卖方从买方支付的商品款项中按一定比例返还给买方的价款。按照是否采取账外暗中的方式，回扣可以简单分为两种，即“账内明示”的回扣、账外暗中的回扣。 回扣行为只是商业贿赂行为的一种表现形式，但不能将商业贿赂行为和回扣行为混为一谈，商业贿赂行为还有其他的表现形式。
导游薪金制度存在问题与对策 关键词 ：导游薪金制度；回扣；旅游 [gap=633]Keywords ：Tour guide salary system; Rebate; Tour
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... 回收的后向渠道：backward channels for recycling 回扣;佣金;特许经营权：Concession 回扣，退税：Rebate ...
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回扣佣金 Address commission
保险费回扣 premium rebate ; insurance claim
直接回扣 Immediate rebate
吃回扣 get commission ; Food kickbacks ; to take kickbacks ; to take/receive/get kickback
年终回扣 [贸易] turnover bonus ; turnover r bonus
运费回扣 [交] freight rebate ; Rebate on freight
回扣/折扣 Rebate ; Rebate a return of part of the freight payment ; Rebdined ; Rebgot
利息回扣 rebate of interest ; [金融] interest rebate ; Bonificacion de interes
现金回扣 cash rebate ; Refunds &Rebates
There are various forms of commercial bribe. Brokerage is the most typical form of commercial bribe.
商业贿赂的表现形式多种多样,回扣是其典型的表现形式。
参考来源 - 商业贿赂的法律治理研究But we should pay attention to the differences between discount and kickback and between unit crime and individual crime.
但需要注意区分折扣和回扣、单位受贿犯罪和个人受贿犯罪。
参考来源 - 国有医院工作人员受贿犯罪研究（研究生论文）This part analysis legal attributes of the rebates, discounts, commissions and red envelope, and pointed out the distinction between rebates, discounts and commission and also pointed out that red packets do not belong to the management of commercial bribery.
分析了回扣、折扣、佣金、红包的法律属性,并指出回扣与折扣、佣金之间的区别。 对红包法律性质的认定,提出医红包不属于商业贿赂治理范围。
参考来源 - 医药购销商业贿赂犯罪实证研究By the studying about this aspect, we can learn the effect of kickback on the social wealth.
开展这方面的研究,可以了解回扣这种现象对社会财富分布的影响。
参考来源 - 带有回扣的财富分布模型·2,447,543篇论文数据，部分数据来源于NoteExpress
这个推销员每销售一辆汽车得到50美元的回扣。
霍尔收取回扣，在大多数的项目交易中经常达到数万美元。
Hall takes a rake-off, often amounting to tens of thousands of dollars on most project deals.
这家建筑公司因给当地政客回扣被起诉。
The construction company has been taken to court for giving kickbacks to the local politicians.
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