应当规范医药行业“回扣”的管理

• 作 者: 刘永义
• 机 构: 大连市地税局一分局
• 出 处: 辽宁财税
• 发表日期: 2000年02期
• 关键词: 医药行业 回扣 医药企业 医药商业企业 其他应付款 真假难辨 广告宣传 税基 控管 企业所得税

现在 ,多数医药企业的“回扣”在帐目上体现为“宣传费”。宣传费 ,顾名思义 ,是企业为销售产品、商品做广告宣传的花费。但是 ,医药商业企业从生产企业得到的“回扣”却均列支在其他应付款———宣传费项下 ,而这部分资金在使用上又以餐费居多 ,多则几十万元 ,少的也几万元 ,

Now, the majority of pharmaceutical companies “kickbacks” reflected in the accounts as a “promotional fee.” Propaganda fee, as the name suggests, is the cost of advertising an enterprise for sales of products and goods. However, the “rebates” obtained by the pharmaceutical commercial enterprises from the manufacturing enterprises are all included in the other payables --- publicity fees, which in turn are mostly used for meals, ranging from a few hundred thousand yuan to a few hundred thousand yuan less Also a few million,