编辑同志: 某县一乡办模具厂内部规定:“凡购买我厂模具的业务客户,均按实际购货款(已到帐)提取10%的现金回扣,直接返还给客户经办人员,而且不需要接受者留任何手续。”该模具厂则在帐务处理上,将此回扣以提取业务费的名义公开支出。后来有关部门调查此事时,该厂厂长声称:“我厂已在帐面上处理,拿回扣人是否如实入帐与我厂无关,我厂的做法没有违法。”今来信咨询:给付回扣者单方记帐是否属于不正当竞争行为? 陆×× Edit comrades: a county township mold factory internal provisions: “Where to buy our factory business customers die, according to the actual purchase price (account has been) to extract 10% of the cash rebate, returned directly to the customer handling staff, and Does not require the recipient to leave any formalities. ”The mold factory in the accounting treatment, the rebate in the name of the business expense of the public expenditure. Later, the relevant departments to investigate the matter, the plant manager claimed: “I plant has been dealt with in the book, get back the deduction is credited with the truth and my plant has nothing to do, I plant the practice is not illegal. ” Now letter to the Advisory: Whether the unilateral accounting of the reimbursement is an unfair competition?