商业贿赂、回扣及相关条款的法律性质方法

商业贿赂、回扣及相关条款的法律性质方法 商业贿赂、回扣及相关条款的法律性质 当前，全国全面展开了治理商业贿赂的专项工作。商业贿赂行为不仅违反《反不正当竞争法》，而且可能触犯刑法。本文旨在从刑法层面上讨论商业贿赂、回扣以及刑法中的相关条款的法律性质。 一、商业贿赂的法律性质 国家工商行政管理局1996年11月15日发布的《关于禁止商业贿赂行为的暂行规定》第2条规定:“经营者不得违反《反不正当竞争法》第8条规定，采用商业贿赂手段销售或者购买商品。”“本规定所称商业贿赂，是指经营者为销售或者购买商品而采用财物或者其他手段贿赂对方单位或者个人的行为。”“前款所称财物，是指现金和实物，包括经营者为销售或者购买商品，假借促销费、宣传费、赞助费、科研费、劳务费、咨询费、佣金等名义，或者以报销各种费用等方式，给付对方单位或者个人的财物。”“第2款所称其他手段，是指提供国内外各种名义的旅游、考察等给付财物以外的其他利益的手段。”《反不正当竞争法》第8条规定:“经营者不得采用财物或者其他手段进行贿赂以销售或者购买商品，在账外暗中给予对方单位或者个人回扣的，以行贿论处;对方单位或者个人在账外暗中收受回扣的，以受贿论处。” 可以认为，凡是发生在商业领域的行贿、受贿与介绍贿赂现象，都可以称为商业贿赂。换言之，在商业活动中，经营者为了销售商品或者购买商品、提供服务或者接受服务，违反国家规定，要求、收受、约定或者给予对方财物或者财产性利益，以及在双方之间介绍贿赂的，都属于商业贿赂行为。 显然，“商业贿赂”是着眼于贿赂发生的领域而形成的概念，即发生在商业领域的贿赂就是商业贿赂;而刑法主要是根据主体性质的区别规定了各种不同的受贿罪与行贿罪。所以，商业受贿与商业行贿在刑法上分别对应的并不是一个条文，而是多个条文。换言之，商业贿赂、商业受贿、商业行贿都不是刑法概念。反过来说，刑法分则中并不存在专门规定商业贿赂犯罪的条款。 periodically check the security system, check the special process with implementation of the permit system. 5, security responsibilities should be strengthened on the construction site, as well as camp hygiene, food hygiene, public fire safety and other aspects of the work of the management, to prevent all accidents from happening. 6, in the construction area, the signs should be set to minimize the construction of pedestrian interference, pay attention to safety. Truck when seedlings display on the pavement, and ... On. If full of cables, electrical equipment fails, electricians must be responsible for repairs, others may not. Switch and the power switch must be unlocked with special switches. Five important safety process control of construction scheme and special operations (a) safety precautions 1, establish and improve the qualification of safety officer in security organizations and to develop measures of safety management and ensure safe and civilized construction sites at the city level. 2, the construction workers entering the site must be in the three-tier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a certificate allowing operation, certificates of up to 100%. 3, Earth excavation to explore underground pipes to prevent the occurrence of accidents, has special monitoring during excavation of Foundation pit situation, preventing collapse hurts. (B) provisional measures 1, strengthen construction management construction management and safety education for construction workers. 2, on-site electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in normal working condition, no fault runs. 3, electrical equipment erection rain 人们习惯于认为，《刑法》第163条规定的是商业受贿罪。事实上并非如此。修改前的《刑法》第163条第1款规定:“公司、企业的工作人员利用职务上的便利，索取他人财物或者非法收受他人财物，为他人谋取利益，数额较大的，处五年以下有期徒刑或者拘役;数额巨大的，处五年以上有期徒刑，可以并处没收财产。”这是针对非国家工作人员的受贿行为所作的规定，其中包括了商业受贿行为，但并不限于商业受贿行为。例如，在大型非国有公司任职的B，为了谋取更高一级的职务，而向该公司的经理A行贿，A接受贿赂，使B担任了更高一级的职务。A触犯了《刑法》第163条第1款，构成公司人员受贿罪;B触犯了《刑法》第164条，构成对公司人员行贿罪。但二者并不属于商业受贿。刑法修正案(六)将《刑法》第163条第1款修改为:“公司、企业或者其他单位的工作人员利用职务上的便利，索取他人财物或者非法收受他人财物，为他人谋取利益，数额较大的，处五年以下有期徒刑或者拘役;数额巨大的，处五年以上有期徒刑，可以并处没收财产。”其中的“其他单位的工作人员”完全可能不是从事商业活动的人员，其受贿行为也可能与商业活动没有任何关系。所以，不能将《刑法》第163条规定的公司、企业、单位人员受贿罪，称为商业贿赂罪或者商业受贿罪。基于同样的理由，《刑法》第164条所规定的对公司、企业、单位人员行贿罪，也不限于商业行贿，而是包括了与商业无关的行贿行为。 反之，《刑法》第385条规定的国家工作人员的受贿罪，也能包含商业受贿情形。换言之，对部分商业贿赂行为也可能适用《刑法》第385条。例如，国有公司、企业的工作人员(国家丁作人员)在商业活动中，为了销售或者购买商品而利用职务上的便利索取、收受财物的，可谓商业受贿，但完全符合《刑法》第385条规定的受贿罪的构成要件。所以，不能认为《刑法》第385条规定的受贿罪与商业贿赂没有关系。基于同样的理由，《刑法》第389条规定的行贿罪，也能包含商业行贿的情形。《刑法》第387条规定的单位受贿罪、第391条规定的对单位行贿罪、第393条规定的单位行贿罪，也都能包含商业贿赂的情形。 由上可见，商业贿赂并非刑法意义上的类罪，也不是刑法意义上的独立的犯罪类型。因此，不仅完全没有必要、而且不应当在刑法意义上讨论所谓“商业贿赂”的犯罪构成要件。换言之，既然 tion sites must have a safety sign. In the main construction sites, jobthe construction site; (7) total construction floor plans. Figure should be uniformly, writing honestly, said clear. Construc tion license; (5) construction; (6) to entersecond figure": (1) engineering; (2) the list of construction site management and supervision; (3) fire to defend; (4) produc-second figure" and construction site safety signs must have a "six-e no" work. 9, "six"thre ed. 8, accident handling accident files handled as stipulated in the rules of investigation and analysis, reporting, and do amely manner, fixed, fixed time, fixed measures. 7, team "three posts, one comment" activities, assessment measures are requirn a tiening system. Clear key parts of hazardous work. Safety inspection record. Risks should be identified for corrective action ite must be regularly reviewed, shall not be extended, complete the roster. 6 establish regular security checks, security screnel must be trained qualified certificates, certificadown, accept the disclosure should complete the signing procedures. 5, special operations certified special operations person-ew and approval. 4, the operations of the security technology to give the lowr revie construction organization design of construction organization design of necessary safety measures, the technical manager foration for the safety technology. To elaborate a "workers ' labor protection record card", recorded in a timely manner. 3, thof opeforms. Safety check adhere to leadership and group ... (2) the worker should have the job skills, be familiar with the types e, the project has developed a safety inspection system, including routine, periodic, comprehensive, professional four check tier education system, ongoing security education systems and special operations personnel safety education system. Therefor-three ity and education to prevent unsafe behavior, an important way to reduce human errors, developed a safety system, including apublical working condition, no fault runs. 3, electrical equipment erection rainsite electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in norm-d safety education for construction workers. 2, onnt anit situation, preventing collapse hurts. (B) provisional measures 1, strengthen construction management construction managemeto explore underground pipes to prevent the occurrence of accidents, has special monitoring during excavation of Foundation p ificate allowing operation, certificates of up to 100%. 3, Earth excavationtier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a cert-truction workers entering the site must be in the threee consations and to develop measures of safety management and ensure safe and civilized construction sites at the city level. 2, thnd special operations (a) safety precautions 1, establish and improve the qualification of safety officer in security organizeme aSwitch and the power switch must be unlocked with special switches. Five important safety process control of construction sch ent, and ... On. If full of cables, electrical equipment fails, electricians must be responsible for repairs, others may not.pavembe set to minimize the construction of pedestrian interference, pay attention to safety. Truck when seedlings display on the aspects of the work of the management, to prevent all accidents from happening. 6, in the construction area, the signs shouldher nsibilities should be strengthened on the construction site, as well as camp hygiene, food hygiene, public fire safety and otperiodically check the security system, check the special process with implementation of the permit system. 5, security respo2 刑法并没有规定所谓商业贿赂罪，刑法理论上就不能也不应当编造出所谓商业贿赂罪的构成要件。另一方面，由于我国刑法对各种贿赂犯罪规定的比较全面，即使从立法角度而言，也不必另行增设所谓商业贿赂罪。所以，司法机关丁作人员需要掌握的是刑法所规定的各种贿赂犯罪的法益与构成要件，然后判断现实发生的事实是否符合刑法所规定的构成要件。因为离开刑法的规定，另行确定商业贿赂的犯罪构成要件，再依据所谓商业贿赂罪的构成要件认定犯罪的做法，必然违反罪刑法定原则。此外，司法机关也不能因为全国全面展开了治理商业贿赂的专项工作，就忽略对其他领域的贿赂犯罪的查处。 二、回扣的法律性质 根据上述《关于禁止商业贿赂行为的暂行规定》和《反不正当竞争法》的规定，商业贿赂现为两种情形:一是销售者为了销售产品而向购买方提供贿赂，购买方收受贿赂。这实际上是指回扣;二是购买者为了购买产品而向销售方提供贿赂，销售方收受贿赂。显然，只有在商业紧俏、购买者难以购得商品的情况下，购买者才可能向销售方提供贿赂。从现实来看，我国当前的商业贿赂主要表现为前一种情形即回扣，《刑法》第163条第2款、第385条第2款等条款对此也有明文规定。所以，本部分主要讨论回扣的法律性质及其认定。 (一)回扣的一般定义 本文认为，回扣是指在商品或者劳务买卖中，卖方从买方支付的价款中退回给买方或者买方经办人的款项。?回扣具有以下特点。第一，回扣仅存在于商品或者劳务买卖关系中，其他经济关系中的类似现象不能称之为回扣。在签订建筑工程承包过程中，投标人中的中标者向招标人给予回扣的，属于劳务买卖关系中的回扣。第二，回扣只能由卖方支付，而且只能是从买方所付的款项中提出一部分返回给对方。所以，买方为了购买紧俏商品而向卖方提供的款项，不是回扣。第三， al working condition, no fault runs. 3, electrical equipment erection rainsite electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in norm-n. 2, oin thevisional measures 1, strengthen construction management construction management and safety education for construction workersrrence of accidents, has special monitoring during excavation of Foundation pit situation, preventing collapse hurts. (B) proificate allowing operation, certificates of up to 100%. 3, Earth excavation to explore underground pipes to prevent the occutier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a cert-three nt and ensure safe and civilized construction sites at the city level. 2, the construction workers entering the site must be stablish and improve the qualification of safety officer in security organizations and to develop measures of safety managemes 1, eh special switches. Five important safety process control of construction scheme and special operations (a) safety precautionuipment fails, electricians must be responsible for repairs, others may not. Switch and the power switch must be unlocked witl eqinterference, pay attention to safety. Truck when seedlings display on the pavement, and ... On. If full of cables, electrica all accidents from happening. 6, in the construction area, the signs should be set to minimize the construction of pedestrian reventruction site, as well as camp hygiene, food hygiene, public fire safety and other aspects of the work of the management, to phe special process with implementation of the permit system. 5, security responsibilities should be strengthened on the constperiodically check the security system, check t3 回扣的收受者只能是买方本身或者其经办人。其中的买方既可能是单位，也可能是自然人。当买方是单位时，回扣的收受者既可能是单位，也可能是单位的经办人(包括直接经办人以及单位负责经办的领导人);当买方是自然人时，回扣的收受者就是该自然人，但也不排除受委托为自然人购买商品的人收受回扣的现象。因此，当卖方将得到的价款留出一部分给第三者时，也不是回扣。 回扣与佣金具有本质区别。佣金，是指经营者在市场交易中给予为其提供服务的具有合法经营资格的中间人的劳务报酬。回扣与佣金的区别如下:第一，回扣的收受主体是买方或者买方经办人，而佣金的收受主体是居间人;第二，回扣的性质是不正当地优惠买方或不正当地答谢买方经办人，而佣金的性质是劳务报酬;第三，回扣只能由卖方从买方支付的价款中退回给买方或买方经办人，而佣金可以由买卖双方或者一方从自己的利润中支付给居间人。显然，买方经办人从卖方得到的款项，不是佣金。因为买方经办人不是居间人，而是买方的代理人。买方经办人从卖方得到的款项，只能认定为回扣。 回扣与折扣也存在明显区别。折扣，是指商品购销中的让利，即经营者在销售商品时，以明示并如实人账的方式给予对方的价格优惠。明示和入账，是指根据合同约定的金额和支付方式，在依法设立的反映其生产经营活动或者行政事业经费收支的财务账上，按照财务会计规定明确如实记载。回扣与折扣的主要区别如下。第一，回扣是卖方在按一定价格出售商品或者劳务后，从收取的全部款项中返回一部分给买方或者其经办人;而折扣的实质是减价销售。第二，在回扣的情况下，买方或者其经办人可以直接获得额外收入;而在折扣的情况下，买方虽然得到了一定的好处，但只是少付款项，而不能得到额外收入。第三，回扣没有也不可能入正常财务账;而折扣反映在正规财务账中。例如，某商店的一种商品积压滞销，该商品每件价格为1000元。如果商店按1000元售出一件商品后，再从收到的货款中拿出200元给买方或者其经办人，而开列的发票仍为1000元，那么，该200元即为回扣，成为买方或者其经办人的额外收入。如果商店按每件800元售出商品，开列的发票为800元，则是让利200元，该200元即为折扣。当买方为普通自然人时，这种区别或许没有重大意义。但是，当买方是单位时，这种区别的重要性就不言而喻了。在回扣的情况下，当买 tion sites must have a safety sign. In the main construction sites, jobthe construction site; (7) total construction floor plans. Figure should be uniformly, writing honestly, said clear. Construc tion license; (5) construction; (6) to entersecond figure": (1) engineering; (2) the list of construction site management and supervision; (3) fire to defend; (4) produc-second figure" and construction site safety signs must have a "six-e no" work. 9, "six"thre ed. 8, accident handling accident files handled as stipulated in the rules of investigation and analysis, reporting, and do amely manner, fixed, fixed time, fixed measures. 7, team "three posts, one comment" activities, assessment measures are requirn a tiening system. Clear key parts of hazardous work. Safety inspection record. Risks should be identified for corrective action ite must be regularly reviewed, shall not be extended, complete the roster. 6 establish regular security checks, security screnel must be trained qualified certificates, certificadown, accept the disclosure should complete the signing procedures. 5, special operations certified special operations person-ew and approval. 4, the operations of the security technology to give the lowr revie construction organization design of construction organization design of necessary safety measures, the technical manager foration for the safety technology. To elaborate a "workers ' labor protection record card", recorded in a timely manner. 3, thof opeforms. Safety check adhere to leadership and group ... (2) the worker should have the job skills, be familiar with the types e, the project has developed a safety inspection system, including routine, periodic, comprehensive, professional four check tier education system, ongoing security education systems and special operations personnel safety education system. Therefor-three ity and education to prevent unsafe behavior, an important way to reduce human errors, developed a safety system, including apublical working condition, no fault runs. 3, electrical equipment erection rainsite electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in norm-d safety education for construction workers. 2, onnt anit situation, preventing collapse hurts. (B) provisional measures 1, strengthen construction management construction managemeto explore underground pipes to prevent the occurrence of accidents, has special monitoring during excavation of Foundation p ificate allowing operation, certificates of up to 100%. 3, Earth excavationtier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a cert-truction workers entering the site must be in the threee consations and to develop measures of safety management and ensure safe and civilized construction sites at the city level. 2, thnd special operations (a) safety precautions 1, establish and improve the qualification of safety officer in security organizeme aSwitch and the power switch must be unlocked with special switches. Five important safety process control of construction sch ent, and ... On. If full of cables, electrical equipment fails, electricians must be responsible for repairs, others may not.pavembe set to minimize the construction of pedestrian interference, pay attention to safety. Truck when seedlings display on the aspects of the work of the management, to prevent all accidents from happening. 6, in the construction area, the signs shouldher nsibilities should be strengthened on the construction site, as well as camp hygiene, food hygiene, public fire safety and otperiodically check the security system, check the special process with implementation of the permit system. 5, security respo4 方为单位时，由于发票上是1000元，而事实上经办人只交付了800元，经办人可以直接获取200元的款项;即使买方经办人将200元交付给单位，单位也有了额外收入(小金库)。在折扣的情况下，由于发票上的价格为800元，经办人所交付的价款也是800元，经办人就不可能得到任何款项，单位也不可能通过这种方式将正规财务账内的款项转为小金库内的款项。 (二)回扣的基本性质 《刑法》第163条第2款规定:“公司、企业或者其他单位的工作人员在经济往来中，利用职务上的便利，违反国家规定，收受各种名义的回扣、手续费，归个人所有的”，以公司、企业、单位人员受贿罪论处。《刑法》第385条第2款也规定:“国家工作人员在经济往来中，违反国家规定，收受各种名义的回扣、手续费，归个人所有的，以受贿论处。”两个条文都将“违反国家规定”作为收受回扣以受贿论处的条件。于是，人们习惯于认为，如果收受回扣的行为符合国家规定，则 符合国家规定的回扣”。但本文认为，根本不存在所谓“符不成立受贿犯罪。果真如此，则存在“ 合国家规定的回扣”，换言之，回扣都是违反国家规定的。 从回扣的实质来看。回扣虽然是商品经济的必然产物，但这并不意味着回扣促进了商品经济的发展。事实上，市场经济下的回扣的危害性相当严重。因为市场经济是一种竞争经济，而回扣是一种不正当竞争手段，严重破坏了公平竞争秩序。从卖方来说，往往因为产品质量差、价格高、积压多而通过给予回扣的方式来促使对方购买自己的产品;企业不是通过提高产品质量、降低产品价格、调整产品结构等正当途径展开竞争，而是通过提供回扣来出卖劣质产品，于是形成了“劣货驱逐良货”、“商品难销、回扣开道”的局面。就买方来说，由于买方经办人大多是为单位购买商品，他们可以不顾商品质量与价格，只要自己能拿到回扣就购买某种商品，于是助长了伪劣产品的泛滥。所以，回扣现象是造成假冒伪劣产品泛滥的重要原因之一，严重损害了消费者的利益。回扣现象还 tier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a certal working condition, no fault runs. 3, electrical equipment erection rainsite electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in norm-n. 2, ovisional measures 1, strengthen construction management construction management and safety education for construction workersrrence of accidents, has special monitoring during excavation of Foundation pit situation, preventing collapse hurts. (B) proificate allowing operation, certificates of up to 100%. 3, Earth excavation to explore underground pipes to prevent the occu-three in thent and ensure safe and civilized construction sites at the city level. 2, the construction workers entering the site must be stablish and improve the qualification of safety officer in security organizations and to develop measures of safety managemes 1, eh special switches. Five important safety process control of construction scheme and special operations (a) safety precautionuipment fails, electricians must be responsible for repairs, others may not. Switch and the power switch must be unlocked witl eqinterference, pay attention to safety. Truck when seedlings display on the pavement, and ... On. If full of cables, electrica all accidents from happening. 6, in the construction area, the signs should be set to minimize the construction of pedestrian reventruction site, as well as camp hygiene, food hygiene, public fire safety and other aspects of the work of the management, to phe special process with implementation of the permit system. 5, security responsibilities should be strengthened on the constperiodically check the security system, check t5 导致国家税利大量流失，国家、集体财产被私人大肆侵吞，也造成商品价格上涨。可以认为，回扣现象有百害而无一利。既然如此，就不可能存在所谓符合国家规定的回扣现象。? 从历来的法律、法规、文件规定来看。1981年国务院《关于制止商品流通中不正之风的通知》就禁止各种名义的回扣;1986年国务院办公厅《关于严禁在社会经济活动中牟取非法利益的通知》禁止国家工作人员收受任何名义的回扣;1987年国家旅游局发布的《关于严格禁止在旅游业务中私自收受回扣和收取小费的规定》也禁止各种名义的回扣。刑事法律的规定同样禁止回扣。1952年的《中华人民共和国惩治贪污条例》第7条规定:“„„在本条例公布后，如在与国家工作人员交易中仍有送收小额回扣情事，不论送者收者，均分别以行贿、受贿治罪。”1988年的《关于惩治贪污罪贿赂罪的补充规定》将提供、收受各种名义的回扣的行为规定为犯罪。 从现行刑法条文的表述来看。《刑法》第163条与第385条虽然使用了“违反国家规定”的表述，但从积极意义上说，这种表述只在于说明回扣本身都是违反国家规定的，而非表明存在符合国家规定的回扣;从消极意义上说，相对于收受回扣的行为而言，这种表述只具有语感意义，而不具有构成要件要素的意义。?某种表述只具有语感意义的现象在国外刑事立法中也是存在的。例如，日本《刑法》第220条规定:“非法逮捕或者监禁他人的，处3个月以上5年以下惩役。”日本刑法理论认为，其中的“非法”并不属于构成要件要素。如山口厚教授指出:“法文中的‘非法’，„„其自身不是特别的构成要件要素。”?日本学者泷川幸辰、木村龟二认为，日本《刑法》第220条所规定的“非法”，仅具有语感上的意义，既不是构成要件要素，也不是特别的违法性要素。?我国《刑法》第163条与第385条中的“违反国家规定”与日本刑法第220条中的“非法”的地位与性质完全相同。?所以，不应当从“违反国家规定”的表述中，得出“存在符合国家规定的回扣”的结论。 事实上，没有任何法律、法规肯定某种回扣的合法性。这说明，任何回扣都不是合法的。换言之，任何回扣都是违反国家规定的。? tion sites must have a safety sign. In the main construction sites, jobthe construction site; (7) total construction floor plans. Figure should be uniformly, writing honestly, said clear. Construc tion license; (5) construction; (6) to entersecond figure": (1) engineering; (2) the list of construction site management and supervision; (3) fire to defend; (4) produc-second figure" and construction site safety signs must have a "six-e no" work. 9, "six"thre ed. 8, accident handling accident files handled as stipulated in the rules of investigation and analysis, reporting, and do amely manner, fixed, fixed time, fixed measures. 7, team "three posts, one comment" activities, assessment measures are requirn a tiening system. Clear key parts of hazardous work. Safety inspection record. Risks should be identified for corrective action ite must be regularly reviewed, shall not be extended, complete the roster. 6 establish regular security checks, security screnel must be trained qualified certificates, certificadown, accept the disclosure should complete the signing procedures. 5, special operations certified special operations person-ew and approval. 4, the operations of the security technology to give the lowr revie construction organization design of construction organization design of necessary safety measures, the technical manager foration for the safety technology. To elaborate a "workers ' labor protection record card", recorded in a timely manner. 3, thof opeforms. Safety check adhere to leadership and group ... (2) the worker should have the job skills, be familiar with the types e, the project has developed a safety inspection system, including routine, periodic, comprehensive, professional four check tier education system, ongoing security education systems and special operations personnel safety education system. Therefor-three ity and education to prevent unsafe behavior, an important way to reduce human errors, developed a safety system, including apublical working condition, no fault runs. 3, electrical equipment erection rainsite electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in norm-d safety education for construction workers. 2, onnt anit situation, preventing collapse hurts. (B) provisional measures 1, strengthen construction management construction managemeto explore underground pipes to prevent the occurrence of accidents, has special monitoring during excavation of Foundation p ificate allowing operation, certificates of up to 100%. 3, Earth excavationtier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a cert-truction workers entering the site must be in the threee consations and to develop measures of safety management and ensure safe and civilized construction sites at the city level. 2, thnd special operations (a) safety precautions 1, establish and improve the qualification of safety officer in security organizeme aSwitch and the power switch must be unlocked with special switches. Five important safety process control of construction sch ent, and ... On. If full of cables, electrical equipment fails, electricians must be responsible for repairs, others may not.pavembe set to minimize the construction of pedestrian interference, pay attention to safety. Truck when seedlings display on the aspects of the work of the management, to prevent all accidents from happening. 6, in the construction area, the signs shouldher nsibilities should be strengthened on the construction site, as well as camp hygiene, food hygiene, public fire safety and otperiodically check the security system, check the special process with implementation of the permit system. 5, security respo6 (三)回扣的表现形式 如前所述，根据《反不正当竞争法》第8条的规定，回扣是经营者在“账外暗中”给予对方单位或者个人的财物或者财产性利益;《刑法》第387条第2款也规定:国家机关、国有公司、企业、事业单位、人民团体“在经济往来中，在账外暗中收受各种名义的回扣、手续费的，以受贿论”。由此可见，“账外暗中”是给予和收受回扣的重要特征或表现形式。于是，如何理解“账外暗中”便成为重要问。 本文认为，“账外暗中”虽然是对回扣的限定，但并不意味着“公开”给予和收受财物的，不属于回扣，更不意味着“公开”给予和收受回扣是合法的。“账外指不入正规财务账，暗中指不在合同、发票等中明确表示。账外暗中主要指落个人腰包或者入单位小金库的那笔款项。”?如果是公开在正规财务账内明确给予或者接受某种优惠，那就不可能是回扣，而是折扣。因为回扣基本上不可能人正规财务账，不可能在合同、发票等中明确表示，只有折扣、佣金等能做到这一点。以前面所举之例再作说明。某商品的某商品每件价格为1000元。如果商店按1000元售出一件商品后，再从收到的货款中拿出200元给买方，而商店开列的发票上，价格仍为1000元，该200元即为回扣。商店从货款中拿出的200元不是商店的正常开支;收受该200元的如是个人，则落入个人腰包;如是单位，则落入单位小金库。可见，回扣决定了它本身是在账外暗中进行的。反过来，如果商店对价格1000元的商品公开以每件800元出售，就是在价格上给买方优惠了200元，但商店所收取的货款也只是800元，其开列的发票上，价格也是800元。这就是折扣。在这种情况下，商店没有不正常的开支，对方个人不可能将200元落入腰包，对方单位也不可能有200元的额外收入。因此，“账外暗中”正是回扣自身的特点，而不表示可能有账内公开的“回扣”。 visional measures 1, strengthen construction management construction management and safety education for construction workersal working condition, no fault runs. 3, electrical equipment erection rainrrence of accidents, has special monitoring during excavation of Foundation pit situation, preventing collapse hurts. (B) prosite electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in norm-n. 2, oificate allowing operation, certificates of up to 100%. 3, Earth excavation to explore underground pipes to prevent the occutier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a cert-three in thent and ensure safe and civilized construction sites at the city level. 2, the construction workers entering the site must be stablish and improve the qualification of safety officer in security organizations and to develop measures of safety managemes 1, eh special switches. Five important safety process control of construction scheme and special operations (a) safety precautionuipment fails, electricians must be responsible for repairs, others may not. Switch and the power switch must be unlocked witl eqinterference, pay attention to safety. Truck when seedlings display on the pavement, and ... On. If full of cables, electrica all accidents from happening. 6, in the construction area, the signs should be set to minimize the construction of pedestrian reventruction site, as well as camp hygiene, food hygiene, public fire safety and other aspects of the work of the management, to phe special process with implementation of the permit system. 5, security responsibilities should be strengthened on the constperiodically check the security system, check t7 特别需要说明的是，“暗中”主要是指不在合同、发票等中明确表示，并不意味着给予或者收受回扣只能是在第三者不知情的情况下秘密进行的。因此，认为回扣具有“公开性”时就不当犯罪处理的观点，是不成立的。不管是以广告的形式声称且实际上给予购买方回扣，还是以秘密的形式给予购买方回扣，性质完全相同，都属于给予回扣。简言之，只要是没有或者不能入正规财务账的，就属于“账外暗中”。在此意义上说，“暗中”是“账外”的同位语，没有特别意义。 (四)回扣的法律适用 根据《反不正当竞争法》以及刑法的规定，给予和收受回扣的，分别以行贿和受贿论处。但这并不表明，任何人都可以成为行贿罪与受贿罪的主体。换言之，给予和收受回扣的行为构成行贿罪与受贿罪是有条件的。 行贿罪、对公司、企业、单位人员行贿罪、对单位行贿罪的主体.是一般主体。因此，任何达到法定年龄、具有辨认控制能力的经营者，在经济往来中给予国家工作人员、公司、企业或者其他单位的工作人员以及国家机关、国有公司、企业、事业单位、人民团体以回扣的，根据受贿主体的性质，构成行贿罪、对公司、企业、单位人员行贿罪、对单位行贿罪。显然，普通公民在个人消费时，经营者向其提供回扣的，只是不正当竞争行为，不可能构成行贿等罪。 但是，受贿罪、公司、企业、单位人员受贿罪、单位受贿罪的主体是特殊主体，普通公民不可能独立实行这些犯罪。例如。普通公民为本人在商店购买商品时接受商店给予的回扣的，不可能成立任何受贿罪。根据法律规定，在回扣问题上成立受贿犯罪，必须具备以下条件:第一，收受回扣的人必须是国家工作人员(受贿罪)、公司、企业或者其他单位的工作人员(公司、企业、单位人员受贿罪)或者国家机关、国有公司、企业、事业单位、人民团体(单位受贿罪);第二，收受回扣在客观上必须利用职务上的便利(下面将进一步讨论);第三，收受回扣构成受贿犯罪，必须达到成立受贿犯罪所要求的数额;第四，收受回扣以受贿论处的主观要件，与普通受贿犯罪的主观要件相同。 tion sites must have a safety sign. In the main construction sites, jobthe construction site; (7) total construction floor plans. Figure should be uniformly, writing honestly, said clear. Construc tion license; (5) construction; (6) to entersecond figure": (1) engineering; (2) the list of construction site management and supervision; (3) fire to defend; (4) produc-second figure" and construction site safety signs must have a "six-e no" work. 9, "six"thre ed. 8, accident handling accident files handled as stipulated in the rules of investigation and analysis, reporting, and do amely manner, fixed, fixed time, fixed measures. 7, team "three posts, one comment" activities, assessment measures are requirn a tiening system. Clear key parts of hazardous work. Safety inspection record. Risks should be identified for corrective action ite must be regularly reviewed, shall not be extended, complete the roster. 6 establish regular security checks, security screnel must be trained qualified certificates, certificadown, accept the disclosure should complete the signing procedures. 5, special operations certified special operations person-ew and approval. 4, the operations of the security technology to give the lowr revie construction organization design of construction organization design of necessary safety measures, the technical manager foration for the safety technology. To elaborate a "workers ' labor protection record card", recorded in a timely manner. 3, thof opeforms. Safety check adhere to leadership and group ... (2) the worker should have the job skills, be familiar with the types e, the project has developed a safety inspection system, including routine, periodic, comprehensive, professional four check tier education system, ongoing security education systems and special operations personnel safety education system. Therefor-three ity and education to prevent unsafe behavior, an important way to reduce human errors, developed a safety system, including apublical working condition, no fault runs. 3, electrical equipment erection rainsite electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in norm-d safety education for construction workers. 2, onnt anit situation, preventing collapse hurts. (B) provisional measures 1, strengthen construction management construction managemeto explore underground pipes to prevent the occurrence of accidents, has special monitoring during excavation of Foundation p ificate allowing operation, certificates of up to 100%. 3, Earth excavationtier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a cert-truction workers entering the site must be in the threee consations and to develop measures of safety management and ensure safe and civilized construction sites at the city level. 2, thnd special operations (a) safety precautions 1, establish and improve the qualification of safety officer in security organizeme aSwitch and the power switch must be unlocked with special switches. Five important safety process control of construction sch ent, and ... On. If full of cables, electrical equipment fails, electricians must be responsible for repairs, others may not.pavembe set to minimize the construction of pedestrian interference, pay attention to safety. Truck when seedlings display on the aspects of the work of the management, to prevent all accidents from happening. 6, in the construction area, the signs shouldher nsibilities should be strengthened on the construction site, as well as camp hygiene, food hygiene, public fire safety and otperiodically check the security system, check the special process with implementation of the permit system. 5, security respo8 三、相关条款的法律性质 修改前的《刑法》第163条第1款将“利用职务上的便利”规定为公司、企业人员受贿罪的构成要件，但修改前的《刑法》第163条第2款只是规定:“公司、企业的工作人员在经济往来中，违反国家规定，收受各种名义的回扣、手续费，归个人所有的，依照前款的规定处罚。”没有明文将“利用职务上的便利”规定为构成要件要素。于是，出现了这样的争论:公司、企业的工作人员在经济往来中，收受回扣，但没有利用职务上的便利的行为，是否成立公司、企业人员受贿罪?这涉及《刑法》第163条第2款的规定是注意规定还是法律拟制的问题。 注意规定是在刑法已作基本规定的前提下，提示司法人员注意、以免司法人员忽略的规定。法律拟制(或法定拟制)的特点是将原本不同的行为按照相同的行为处理(包括将原本不符合某种规定的行为也按照该规定处理)。两种条文的法律性质不同，因而导致法律适用的结局不同。?本文的看法是，《刑法》第163条第2款属于注意规定，因此，第一，即使第163条没有第2款的规定，对于公司、企业工作人员收受回扣的行为，也应认定为公司、企业人员受贿罪。第二，由于是注意规定，而不是对第163条第1款的特别规定与法律拟制，不是将不符合公司、企业人员受贿罪构成要件的行为拟制规定为公司、企业人员受贿罪，因此，收受回扣构成公司、企业人员受贿罪的，也必须以利用职务上的便利为前提。由于刑法修正案(六)对第163条第2款作出了修改，使得该款的法律性质更为明确。修改后的第163条第2款规定:“公司、企业或者其他单位的工作人员在经济往来中，利用职务上的便利，违反国家规定，收受各种名义的回扣、手续费，归个人所有的，依照前款的规定处罚。”据此，收受回扣构成公司、企业、单位人员受贿罪的，必须以利用职务上的便利为前提。 . 2, oal working condition, no fault runs. 3, electrical equipment erection rainvisional measures 1, strengthen construction management construction management and safety education for construction workerssite electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in norm-nrrence of accidents, has special monitoring during excavation of Foundation pit situation, preventing collapse hurts. (B) proificate allowing operation, certificates of up to 100%. 3, Earth excavation to explore underground pipes to prevent the occutier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a cert-three in thent and ensure safe and civilized construction sites at the city level. 2, the construction workers entering the site must be stablish and improve the qualification of safety officer in security organizations and to develop measures of safety managemes 1, eh special switches. Five important safety process control of construction scheme and special operations (a) safety precautionuipment fails, electricians must be responsible for repairs, others may not. Switch and the power switch must be unlocked witl eqinterference, pay attention to safety. Truck when seedlings display on the pavement, and ... On. If full of cables, electrica all accidents from happening. 6, in the construction area, the signs should be set to minimize the construction of pedestrian reventruction site, as well as camp hygiene, food hygiene, public fire safety and other aspects of the work of the management, to phe special process with implementation of the permit system. 5, security responsibilities should be strengthened on the constperiodically check the security system, check t9 但是，刑法修正案(六)并没有修改第385条第2款。该款规定:“国家工作人员在经济往来中，违反国家规定，收受各种名义的回扣、手续费，归个人所有的，以受贿论处。”该款似乎没有明文要求“利用职务上的便利”，于是存在相同的问题:国家工作人员在经济往来中，收受回扣，但没有利用职务上的便利的，是否成立受贿罪?这也涉及《刑法》第385条第2款是注意规定还是法律拟制的问题。本文认为，国家工作人员收受回扣归个人所有构成受贿罪，仍以利用职务上的便利为前提。换言之，《刑法》第385条第2款属于注意规定，而非法律拟制。理由如下。 第一，“国家工作人员在经济往来中”的表述，已经表明了必须利用职务上的便利。因为国家工作人员在商店为个人购买消费品或者为个人签订经济合同时，其国家工作人员的身份不具有任何 国家工作人员意义，与普通公民为个人购买消费品或者签订经济合同没有任何区别，不能称之为“在经济往来中”。“国家工作人员在经济往来中”，意味着国家工作人员基于其职务在经济往来中从事职务行为，这本身就包含了利用职务上的便利的含义。 第二，受贿罪的实质是侵害职务(行为)的不可收买性，而与职务(行为)没有任何关系的行为，不可能侵害职务(行为)的不可收买性。所谓贿赂，也是指职务(行为)的不正当报酬。所以，如果国家工作人员没有利用职务上的便利，就意味着其行为与职务没有任何关联，当然不可能侵害职务(行为)的不可收买性，因而不可能具备受贿罪的本质。所以，只有当国家工作人员收受回扣的行为利用了职务上的便利时，才可能具备受贿罪的本质，进而成立受贿罪。诚然，法律拟制可以将不同视为相同，但是，法律拟制并不是随意地将不相同视为相同。刑法之所以设置法律拟制，主要是基于两个方面的原因:形式上的理由是基于法律经济性的考虑，避免重复;实质上的理由是基于两种行为对法益侵害的相同性或相似性(危害的相当性)。例如，《刑法》第267条第2款与第269条两个法律拟制的设立，一方面避免了重复规定抢劫罪的法定刑;另一方面是因为携带凶器抢夺、事后抢劫的行为与抢劫罪的行为，在法益侵害上具有相同性或相似性。因此，立法者绝非可以无限制地设立拟制规定。例如;立法者不可以将非法侵入住宅的行为拟制为盗窃罪，不可以将非法搜查的行为拟制为抢劫罪，因为各自的前者与后者对法益的侵害存在重大差异。基于同样的理由，立法者不可 tion sites must have a safety sign. In the main construction sites, jobthe construction site; (7) total construction floor plans. Figure should be uniformly, writing honestly, said clear. Construc tion license; (5) construction; (6) to entersecond figure": (1) engineering; (2) the list of construction site management and supervision; (3) fire to defend; (4) produc-second figure" and construction site safety signs must have a "six-e no" work. 9, "six"thre ed. 8, accident handling accident files handled as stipulated in the rules of investigation and analysis, reporting, and do amely manner, fixed, fixed time, fixed measures. 7, team "three posts, one comment" activities, assessment measures are requirn a tiening system. Clear key parts of hazardous work. Safety inspection record. Risks should be identified for corrective action ite must be regularly reviewed, shall not be extended, complete the roster. 6 establish regular security checks, security screnel must be trained qualified certificates, certificadown, accept the disclosure should complete the signing procedures. 5, special operations certified special operations person-ew and approval. 4, the operations of the security technology to give the lowr revie construction organization design of construction organization design of necessary safety measures, the technical manager foration for the safety technology. To elaborate a "workers ' labor protection record card", recorded in a timely manner. 3, thof opeforms. Safety check adhere to leadership and group ... (2) the worker should have the job skills, be familiar with the types e, the project has developed a safety inspection system, including routine, periodic, comprehensive, professional four check tier education system, ongoing security education systems and special operations personnel safety education system. Therefor-three ity and education to prevent unsafe behavior, an important way to reduce human errors, developed a safety system, including apublical working condition, no fault runs. 3, electrical equipment erection rainsite electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in norm-d safety education for construction workers. 2, onnt anit situation, preventing collapse hurts. (B) provisional measures 1, strengthen construction management construction managemeto explore underground pipes to prevent the occurrence of accidents, has special monitoring during excavation of Foundation p ificate allowing operation, certificates of up to 100%. 3, Earth excavationtier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a cert-truction workers entering the site must be in the threee consations and to develop measures of safety management and ensure safe and civilized construction sites at the city level. 2, thnd special operations (a) safety precautions 1, establish and improve the qualification of safety officer in security organizeme aSwitch and the power switch must be unlocked with special switches. Five important safety process control of construction sch ent, and ... On. If full of cables, electrical equipment fails, electricians must be responsible for repairs, others may not.pavembe set to minimize the construction of pedestrian interference, pay attention to safety. Truck when seedlings display on the aspects of the work of the management, to prevent all accidents from happening. 6, in the construction area, the signs shouldher nsibilities should be strengthened on the construction site, as well as camp hygiene, food hygiene, public fire safety and otperiodically check the security system, check the special process with implementation of the permit system. 5, security respo10 能将与职务没有任何关系的行为拟制为职务犯罪。所以，只有利用了职务上的便利，才可能构成受贿犯罪。 接下来是更有争议的问题。修改后的《刑法》第164条第1款规定:“为谋取不正当利益，给予公司、企业或者其他单位的工作人员以财物，数额较大的，处3年以下有期徒刑或者拘役:数额巨大的，处3年以上10年以下有期徒刑，并处罚金。”《刑法》第389条第1款规定:“为谋取不正当利益，给予国家工作人员以财物的，是行贿罪。”这表明，行贿罪以“为谋取不正当利益”为要件。但《刑法》第389条第2款规定:“在经济往来中，违反国家规定，给予国家工作人员以财物，数额较大的，或者违反国家规定，给予国家工作人员以各种名义的回扣、手续费的，以行贿论处。”问题是，《刑法》第389条第2款的规定是注意规定，还是法律拟制?这涉及到的问题是，在经济往来中违反国家规定给予国家工作人员以财物，或者违反国家规定给予国家工作人员以各种名义的回扣、手续费，因而构成行贿罪的，是否以“为谋取不正当利益”为要件?如果认为该款是法律拟制，那么，对上述问题会作出否定回答(不以“为谋取不正当利益”为要件);如果认为该款是注意规定，则对上述回答会得出肯定结论(以“为谋取不正当利益”为要件)。这还牵涉到另一问题:在经济往来中，违反国家规定，给予公司、企业或者其他单位的人员以回扣的，是否成立对公司、企业、单位人员行贿罪?如果认为《刑法》第389条第2款属于法律拟制，那么，由于拟制规定不能类比适用，又由于《刑法》第164条没有设立拟制规定，故在经济往来中，给予公司、企业或者其他单位人员以回扣的，不成立犯罪;如果认为《刑法》第389条第2款属于注意规定，那么，即使《刑法》第164条没有设置注意规定，对于在经济往来中，给予公司、企业或者其他单位人员以回扣的，只要符合《刑法》第164条第1款规定的构成要件，也应认定为对公司、企业、单位人员行贿罪。 本文的初步看法是，《刑法》第389条第2款属于注意规定，而非拟制规定。 al working condition, no fault runs. 3, electrical equipment erection rainsite electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in norm-n. 2, ovisional measures 1, strengthen construction management construction management and safety education for construction workersrrence of accidents, has special monitoring during excavation of Foundation pit situation, preventing collapse hurts. (B) proificate allowing operation, certificates of up to 100%. 3, Earth excavation to explore underground pipes to prevent the occutier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a cert-three in thent and ensure safe and civilized construction sites at the city level. 2, the construction workers entering the site must be stablish and improve the qualification of safety officer in security organizations and to develop measures of safety managemes 1, eh special switches. Five important safety process control of construction scheme and special operations (a) safety precautionuipment fails, electricians must be responsible for repairs, others may not. Switch and the power switch must be unlocked witl eqinterference, pay attention to safety. Truck when seedlings display on the pavement, and ... On. If full of cables, electrica all accidents from happening. 6, in the construction area, the signs should be set to minimize the construction of pedestrian reventruction site, as well as camp hygiene, food hygiene, public fire safety and other aspects of the work of the management, to phe special process with implementation of the permit system. 5, security responsibilities should be strengthened on the constperiodically check the security system, check t11 首先，虽然国外刑法以及旧中国刑法都没有将“为谋取不正当利益”作为行贿犯罪的主观要件，但我国现行刑法考虑到许多制度不健全、国民普遍“办事难”的具体情况，也为了缩小处罚范围，将“为谋取不正当利益”规定为行贿犯罪的主观要件。可是，发生在经济往来中的行贿，其危害性并不必然大于(甚至很可能小于)发生在其他领域的行贿的危害性。既然发生在其他领域的行贿犯罪需要以“为谋取不正当利益”为主观要件，就没有理由对发生在经济往来中的行贿犯罪取消“为谋取不正当利益”的主观要件。例如，与为了不当获取官职而行贿相比，在经济往来中给予回扣的行为的危害性要小得多。既然如此，就应要求发生在经济往来中的行贿犯罪以“为谋取不正当利益”为主观要件。 其次，《刑法》第391条规定:“为谋取不正当利益，给予国家机关、国有公司、企业、事业单位、人民团体以财物的，或者在经济往来中，违反国家规定，给予各种名义的回扣、手续费的，处三年以下有期徒刑或者拘役。”对本条进行文理解释，可以得出“为谋取不正当利益”，既是“给予国家机关、国有公司、企业、事业单位、人民团体以财物”进而构成对单位行贿罪的主观要件，又是“在经济往来中，违反国家规定，给予各种名义的回扣、手续费”进而构成对单位行贿罪的主观要件。难以认为，第391条罪状的前半部分是关于对单位行贿罪的典型构成要件的规定，后半部分是关于对单位行贿罪的法律拟制规定。这也能够间接说明《刑法》第389条第2款只是注意规定，而非法律拟制。 由于《刑法》第389条第2款只是注意规定，而注意规定并不改变基本规定(如《刑法》第389条第1款)的，只是对相关规定内容的重申，即使不设置注意规定，也存在相应的法律适用根据(按基本规定处理)，所以，可以得出以下两个结论:其一，在经济往来中，违反国家规定给予国家工作人员以财物，或者违反国家规定给予国家工作人员各种名义的回扣、手续费，因而构成行贿罪的，以“为谋取不正当利益”为要件。其二，为谋取不正当利益，在经济往来中，违反国家规定给予公司、企业或者其他单位人员以财物，或者违反国家规定给予公司、企业或者其他单位的人员以各种名义的回扣、手续费的，应认定为对公司、企业、单位人员行贿罪。 tion sites must have a safety sign. In the main construction sites, jobthe construction site; (7) total construction floor plans. Figure should be uniformly, writing honestly, said clear. Construc tion license; (5) construction; (6) to entersecond figure": (1) engineering; (2) the list of construction site management and supervision; (3) fire to defend; (4) produc-second figure" and construction site safety signs must have a "six-e no" work. 9, "six"thre ed. 8, accident handling accident files handled as stipulated in the rules of investigation and analysis, reporting, and do amely manner, fixed, fixed time, fixed measures. 7, team "three posts, one comment" activities, assessment measures are requirn a tiening system. Clear key parts of hazardous work. Safety inspection record. Risks should be identified for corrective action ite must be regularly reviewed, shall not be extended, complete the roster. 6 establish regular security checks, security screnel must be trained qualified certificates, certificadown, accept the disclosure should complete the signing procedures. 5, special operations certified special operations person-ew and approval. 4, the operations of the security technology to give the lowr revie construction organization design of construction organization design of necessary safety measures, the technical manager foration for the safety technology. To elaborate a "workers ' labor protection record card", recorded in a timely manner. 3, thof opeforms. Safety check adhere to leadership and group ... (2) the worker should have the job skills, be familiar with the types e, the project has developed a safety inspection system, including routine, periodic, comprehensive, professional four check tier education system, ongoing security education systems and special operations personnel safety education system. Therefor-three ity and education to prevent unsafe behavior, an important way to reduce human errors, developed a safety system, including apublical working condition, no fault runs. 3, electrical equipment erection rainsite electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in norm-d safety education for construction workers. 2, onnt anit situation, preventing collapse hurts. (B) provisional measures 1, strengthen construction management construction managemeto explore underground pipes to prevent the occurrence of accidents, has special monitoring during excavation of Foundation p ificate allowing operation, certificates of up to 100%. 3, Earth excavationtier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a cert-truction workers entering the site must be in the threee consations and to develop measures of safety management and ensure safe and civilized construction sites at the city level. 2, thnd special operations (a) safety precautions 1, establish and improve the qualification of safety officer in security organizeme aSwitch and the power switch must be unlocked with special switches. Five important safety process control of construction sch ent, and ... On. If full of cables, electrical equipment fails, electricians must be responsible for repairs, others may not.pavembe set to minimize the construction of pedestrian interference, pay attention to safety. Truck when seedlings display on the aspects of the work of the management, to prevent all accidents from happening. 6, in the construction area, the signs shouldher nsibilities should be strengthened on the construction site, as well as camp hygiene, food hygiene, public fire safety and otperiodically check the security system, check the special process with implementation of the permit system. 5, security respo12 或许人们认为，要求行贿犯罪以“为谋取不正当利益”为主观要件，不利于惩处商业贿赂犯罪与发生在其他领域的贿赂犯罪。诚然，如果从立法论上考虑，本文也主张不将“为谋取不正当利益”作为行贿犯罪的主观要件。换言之，即使为了谋取正当利益而行贿的，也宜认定为行贿罪。但是，作为解释论，在刑法明文规定将“为谋取不正当利益”作为主观要件的情况下，不能任意删除该要件，而应通过合理的解释得出妥当的结论。 首先，“为谋取不正当利益”只是一种主观要件，不要求行贿人现实上已经获得了不正当利益。换言之，“为谋取不正当利益”是一种主观的超过要素，不要求有与之相对应的客观事实。 其次，不正当利益包括非法利益，但不限于非法利益。“非法”与“不正当”并非等同概念。违反政策规定的利益、违反行业规定的利益、违反公众普遍认可的道德的利益，都可谓不正当利益，但不一定是非法利益。既然刑法使用了“不正当”利益的概念，又没有理由进一步缩小行贿犯罪的处罚范围，就不应当将“不正当利益”限制解释为“非法利益”。?换言之，基于实质的合理性，在需要作出扩张解释的时候，解释者不应当作限制解释。 再次，不正当利益不仅包括目的不正当的利益，而且包括手段(程序)不正当的利益。换言之，通过不正当手段(程序)谋取所谓正当利益的，也属于“为谋取不正当利益”。因为任何正当利益都只能通过正当手段获得，用不正当手段获取的利益，就丧失了正当利益的性质。当然，这里的不正当手段，是指行贿以外的不正当手段，而不是将行贿本身作为不正当手段，否则刑法规定的“为谋取不正当利益”就没有任何意义了。例如，获得某种项目或资格需要经过一个月的公示，行为人具备获得该项目或者资格的条件，但为了尽快获得该项目或者资格，要求国家工作人员不经过公示给予其项目或者资格，进而向国家工作人员行贿的，就应认定为手段不正当的利益，构成行贿罪。 al working condition, no fault runs. 3, electrical equipment erection rainsite electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in norm-n. 2, ovisional measures 1, strengthen construction management construction management and safety education for construction workersrrence of accidents, has special monitoring during excavation of Foundation pit situation, preventing collapse hurts. (B) pront and ensure safe and civilized construction sites at the city level. 2, the construction workers entering the site must be ificate allowing operation, certificates of up to 100%. 3, Earth excavation to explore underground pipes to prevent the occutier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a cert-three in thestablish and improve the qualification of safety officer in security organizations and to develop measures of safety managemes 1, eh special switches. Five important safety process control of construction scheme and special operations (a) safety precautionuipment fails, electricians must be responsible for repairs, others may not. Switch and the power switch must be unlocked witl eqinterference, pay attention to safety. Truck when seedlings display on the pavement, and ... On. If full of cables, electrica all accidents from happening. 6, in the construction area, the signs should be set to minimize the construction of pedestrian reventruction site, as well as camp hygiene, food hygiene, public fire safety and other aspects of the work of the management, to phe special process with implementation of the permit system. 5, security responsibilities should be strengthened on the constperiodically check the security system, check t13 最后，对不正当利益应当进行具体的判断，而非抽象的判断。在一般意义上说，卖方出售商品或者劳务，都是正当的;但不能据此认为，卖方给买方回扣都是为了谋取正当利益，因而不构成行贿犯罪。相反，应当进行具体判断。例如，乙要为本公司购买50台电脑，与商店店主甲商谈。甲既不想降低价格，又希望乙购买本商店的电脑，便向乙支付回扣。如果进行抽象的判断，会认为甲是为了谋取正当利益而给付回扣，不构成对公司人员行贿罪。但是，在乙可能不购买甲的电脑、可能以较低的价格购买其他商店的电脑的情况下，甲以较高的价格使乙决定购买本商店的电脑，就是一种不正当利益，应认定为对公司人员行贿罪。再如，行贿人虽然符合晋级、晋升的条件，但为了使自己优于他人晋级、晋升而给予国家工作人员以财物的，也属于“为谋取不正当利益”，应认定为行贿罪。 本文原载于《法律适用》2006年第9期 注释: ?关于采用这一定义的理由，请参见张明楷:《市场经济下的经济犯罪与对策》，中国检察出版社1995年版，第168页以下。 ?关于回扣现象的具体危害性，请参见张明楷:《市场经济下的经济犯罪与对策》，中国检察出版社1995年版，第173页以下。 ?相对于收受回扣以外的“手续费”而言，“违反国家规定”的表述则可能具有实质意义。 ?[日]山口厚:《刑法各论》，有斐阁2003年版，第83-84页。 ?参见[日]泷川幸辰:《刑法各论》，日本评论社1933年版，第73页;[日]木村龟二:《刑法各论》，法文社1957年版，第62页。 tion sites must have a safety sign. In the main construction sites, jobthe construction site; (7) total construction floor plans. Figure should be uniformly, writing honestly, said clear. Construc tion license; (5) construction; (6) to entersecond figure": (1) engineering; (2) the list of construction site management and supervision; (3) fire to defend; (4) produc-second figure" and construction site safety signs must have a "six-e no" work. 9, "six"thre ed. 8, accident handling accident files handled as stipulated in the rules of investigation and analysis, reporting, and do amely manner, fixed, fixed time, fixed measures. 7, team "three posts, one comment" activities, assessment measures are requirn a tiening system. Clear key parts of hazardous work. Safety inspection record. Risks should be identified for corrective action ite must be regularly reviewed, shall not be extended, complete the roster. 6 establish regular security checks, security screnel must be trained qualified certificates, certificadown, accept the disclosure should complete the signing procedures. 5, special operations certified special operations person-ew and approval. 4, the operations of the security technology to give the lowr revie construction organization design of construction organization design of necessary safety measures, the technical manager foration for the safety technology. To elaborate a "workers ' labor protection record card", recorded in a timely manner. 3, thof opeforms. Safety check adhere to leadership and group ... (2) the worker should have the job skills, be familiar with the types e, the project has developed a safety inspection system, including routine, periodic, comprehensive, professional four check tier education system, ongoing security education systems and special operations personnel safety education system. Therefor-three ity and education to prevent unsafe behavior, an important way to reduce human errors, developed a safety system, including apublical working condition, no fault runs. 3, electrical equipment erection rainsite electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in norm-d safety education for construction workers. 2, onnt anit situation, preventing collapse hurts. (B) provisional measures 1, strengthen construction management construction managemeto explore underground pipes to prevent the occurrence of accidents, has special monitoring during excavation of Foundation p ificate allowing operation, certificates of up to 100%. 3, Earth excavationtier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a cert-truction workers entering the site must be in the threee consations and to develop measures of safety management and ensure safe and civilized construction sites at the city level. 2, thnd special operations (a) safety precautions 1, establish and improve the qualification of safety officer in security organizeme aSwitch and the power switch must be unlocked with special switches. Five important safety process control of construction sch ent, and ... On. If full of cables, electrical equipment fails, electricians must be responsible for repairs, others may not.pavembe set to minimize the construction of pedestrian interference, pay attention to safety. Truck when seedlings display on the aspects of the work of the management, to prevent all accidents from happening. 6, in the construction area, the signs shouldher nsibilities should be strengthened on the construction site, as well as camp hygiene, food hygiene, public fire safety and otperiodically check the security system, check the special process with implementation of the permit system. 5, security respo14 ?事实上，还有一些条文的表述也仅具有语感或者同位语的意义。例如，《刑法》第179条规定:“未经国家有关主管部门批准，擅自发行股票或者公司、企业债券，数额巨大、后果严重或者有其他严重情节的，处五年以下有期徒刑或者拘役，并处或者单处非法募集资金金额百分之一以上百分之五以下罚金。”其中的“擅自”只具有语感的意义。换言之，只要“未经国家有关主管部门批准”而发行股票、债券情节严重的，就构成犯罪，而不可能在“未经国家有关主管部门批准”之外另要求“擅自”。《刑法》第174条的规定也是如此。 ?当然，说“任何回扣都是违反国家规定”，是指任何严格意义上、真正意义上的回扣都是违反国家规定的。佣金、奖金不是回扣，因而不是符合国家规定的回扣。将佣金、奖金等合法报酬归入回扣，进而认为存在符合国家规定的回扣的观点，明显不当。 ?王胜利:《〈反不正当竞争法〉起草中的几个问题》，《中国法学》1993年第6期，第75页。 ?关于注意规定与法律拟制的特点、区分意义与区分方法，请参见张明楷:《刑法分则的解释原理》，中国人民大学出版社2004年版，第247页以下。 ?最高人民法院、最高人民检察院1999年3月4日《关于在办理受贿犯罪大要案的同时要严肃查处严重行贿犯罪分子的通知》第2条指出:“‘谋取不正当利益’是指谋取违反法律、法规、国家政策和国务院各部门规章规定的利益，以及要求国家工作人员或者有关单位提供违反法律、法规、国家政策和国务院各部门规章规定的帮助或者方便条件。”但是，这一规定过于缩小了“不正当利益”的范围。 文章来源:中顾法律网 (免费法律咨询，就上中顾法律网)我爱你 @@ tier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a certal working condition, no fault runs. 3, electrical equipment erection rainsite electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in norm-n. 2, ovisional measures 1, strengthen construction management construction management and safety education for construction workersrrence of accidents, has special monitoring during excavation of Foundation pit situation, preventing collapse hurts. (B) proificate allowing operation, certificates of up to 100%. 3, Earth excavation to explore underground pipes to prevent the occu-three in thent and ensure safe and civilized construction sites at the city level. 2, the construction workers entering the site must be stablish and improve the qualification of safety officer in security organizations and to develop measures of safety managemes 1, eh special switches. Five important safety process control of construction scheme and special operations (a) safety precautionuipment fails, electricians must be responsible for repairs, others may not. Switch and the power switch must be unlocked witl eqinterference, pay attention to safety. Truck when seedlings display on the pavement, and ... On. If full of cables, electrica all accidents from happening. 6, in the construction area, the signs should be set to minimize the construction of pedestrian reventruction site, as well as camp hygiene, food hygiene, public fire safety and other aspects of the work of the management, to phe special process with implementation of the permit system. 5, security responsibilities should be strengthened on the constperiodically check the security system, check t15 tion sites must have a safety sign. In the main construction sites, jobthe construction site; (7) total construction floor plans. Figure should be uniformly, writing honestly, said clear. Construc tion license; (5) construction; (6) to entersecond figure": (1) engineering; (2) the list of construction site management and supervision; (3) fire to defend; (4) produc-second figure" and construction site safety signs must have a "six-e no" work. 9, "six"thre ed. 8, accident handling accident files handled as stipulated in the rules of investigation and analysis, reporting, and do amely manner, fixed, fixed time, fixed measures. 7, team "three posts, one comment" activities, assessment measures are requirn a tiening system. Clear key parts of hazardous work. Safety inspection record. Risks should be identified for corrective action ite must be regularly reviewed, shall not be extended, complete the roster. 6 establish regular security checks, security screnel must be trained qualified certificates, certificadown, accept the disclosure should complete the signing procedures. 5, special operations certified special operations person-ew and approval. 4, the operations of the security technology to give the lowr revie construction organization design of construction organization design of necessary safety measures, the technical manager foration for the safety technology. To elaborate a "workers ' labor protection record card", recorded in a timely manner. 3, thof opeforms. Safety check adhere to leadership and group ... (2) the worker should have the job skills, be familiar with the types e, the project has developed a safety inspection system, including routine, periodic, comprehensive, professional four check tier education system, ongoing security education systems and special operations personnel safety education system. Therefor-three ity and education to prevent unsafe behavior, an important way to reduce human errors, developed a safety system, including apublical working condition, no fault runs. 3, electrical equipment erection rainsite electrical equipment without passing inspection are not allowed to use electrical equipment should be maintained in norm-d safety education for construction workers. 2, onnt anit situation, preventing collapse hurts. (B) provisional measures 1, strengthen construction management construction managemeto explore underground pipes to prevent the occurrence of accidents, has special monitoring during excavation of Foundation p ificate allowing operation, certificates of up to 100%. 3, Earth excavationtier security education, education of up to 100%. Electricians, special operations personnel must be trained, and pass a cert-truction workers entering the site must be in the threee consations and to develop measures of safety management and ensure safe and civilized construction sites at the city level. 2, thnd special operations (a) safety precautions 1, establish and improve the qualification of safety officer in security organizeme aSwitch and the power switch must be unlocked with special switches. Five important safety process control of construction sch ent, and ... On. If full of cables, electrical equipment fails, electricians must be responsible for repairs, others may not.pavembe set to minimize the construction of pedestrian interference, pay attention to safety. Truck when seedlings display on the aspects of the work of the management, to prevent all accidents from happening. 6, in the construction area, the signs shouldher nsibilities should be strengthened on the construction site, as well as camp hygiene, food hygiene, public fire safety and otperiodically check the security system, check the special process with implementation of the permit system. 5, security respo16