Generally speaking, there is no kickback in formal accounting treatment, which is also illegal and unfair competition law. Throw it in the basement.

The standard treatment is to issue commission invoices to the local tax bureau and record them as "sales expenses"; Otherwise, the manager should submit the reimbursement in blank form (the facts should be explained and handled according to the examination and approval procedures of the enterprise), but when the income tax is settled at the end of the year, tax adjustment should be made to increase the taxable income.