1, the price returned by the seller to the buyer according to a certain proportion of the goods paid by the buyer. The main ways of repayment are to use part of the loan funds as deposits, purchase wealth management products, and purchase insurance products. , so that the account manager can get a lot of commission;

2, according to whether to take the way of off-balance-sheet secret, kickbacks can be simply divided into two types, namely "express" kickbacks in the account and off-balance-sheet secret kickbacks. Some customers are not qualified for loans, and the account manager can try to help customers with loan conditions or create false qualifications to get loans, but he wants to raise the loan interest rate, and the part that exceeds the amount charged by the bank goes directly into his pocket.

According to the third paragraph of Article 5 of the Interim Provisions on Prohibition of Commercial Bribery: "Off-account confidentiality refers to the situation that is not clearly and truly recorded in the financial account established according to law to reflect the income and expenditure of its production and business activities or administrative undertakings in accordance with the provisions of the financial accounting system, including not being recorded in the financial account, being transferred to other financial accounts or making false accounts." It can also be understood that off-balance sheet means not entering the formal financial account, and secretly means that there is no clear explanation in the contract and invoice.

Extended data:

There are two kinds of discounts:

One is the secret kickback outside the account, that is, the provisions of the Interim Provisions on Prohibition of Commercial Bribery;

The other is the "express rebate in the account", that is, the rebate is recorded in the formal financial account and well documented, such as invoices and contracts. Among the two ways of rebate, the secret outside the account is forbidden by law, while the express inside the account is allowed by law. Among them, only secret kickbacks outside the account constitute commercial bribery, which is an illegal and criminal act of unfair competition.

In addition, it should be noted that if the seller takes out the goods from other places to the buyer, although it does not constitute a rebate, it also constitutes a commercial bribe, which is also a little difference between a rebate and a commercial bribe.

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