China: 附赠式销售的风险与合规

Last Updated: 6 March 2017
Article by Dentons  

附赠式销售的风险与合规

2016-08-27商业合规观察 作者:戴健民 邓志松

附赠式销售的风险与合规

——一起汽车行业商业贿赂案件引发的思考

大成反垄断与竞争团队:戴健民 / 邓志松

【案情简介】

邓禄普轮胎销售(上海)有限公司(以下简称:"邓禄普公司")主要从事邓禄普品牌轮胎的销售工作。2013年7月至2015年3月,邓禄普公司为促销产品,与下游代理商达成协议,按销售额的一定比例,向其代理商发放苹果电脑、苹果手机、轮胎设备(千斤顶、定位仪、拆胎机、钢圈等)、汽车用品(机油、防冻液、气囊)等实物奖励。相关促销费用记入邓禄普公司的经营费用支出。期间,邓禄普公司累计支出上述促销费用4,491,860元,对应的邓禄普品牌轮胎销售额总计人民币83,215,087.69元(不含增值税),扣除轮胎采购成本、企业所得税及其他附加税费,邓禄普公司共计获利3,812,802.2元。

上海市工商局机场分局认为,邓禄普公司支出上述"促销费用"的行为,违反了《反不正当竞争法》第八条第一款的规定,构成了采用财物进行贿赂以销售商品的商业贿赂行为。根据《反不正当竞争法》第二十二条、《行政处罚法》第二十三条之规定,该分局对当事人作出没收违法所得3,812,802.2元,罚款100,000元的行政处罚。

【案例评析】

自2015年起,一场反商业贿赂的执法风暴席卷了整个汽车轮胎行业,米其林、倍耐力、固特异等各大知名轮胎品牌企业相继被调查或处罚。而他们被查处的原因,与上述案例中的邓禄普公司类似,均为所实施的"附赠式销售"涉嫌构成商业贿赂行为。作为一种常见的商业营销模式,为何汽车轮胎行业的"附赠式销售"却会给企业带来如此巨大的合规风险,值得引起我们的思考。

一、附赠式销售的概念范畴

通常认为,"附赠式销售"是有奖销售的一种。根据《关于禁止有奖销售活动中不正当竞争行为的若干规定》(国家工商局令第19号,以下简称:《关于有奖销售的若干规定》)第二条的相关规定,"附赠式销售"是指经营者在销售商品或者提供服务时,附带性地向购买者提供物品、金钱或者其他经济上的利益的行为。"附赠式销售"可以提高经营者的市场竞争力,为其赢得更多的交易机会。而受赠的消费者则因为企业的这种让利行为,获得了实惠。因此,"附赠式销售"不失为一种双赢的市场营销模式。

二、附赠式销售的法律风险

虽然提升市场竞争力的作用明显,但如果经营者在相关合规工作不够到位的情况下,盲目实施"附赠式销售",则会像上述案例中的邓禄普公司一样,面临被认定为商业贿赂的法律风险。目前,在执法实践中,相关执法机构在界定一项"附赠式销售"是否构成商业贿赂时,主要从以下三个方面予以考量:

(一)附赠的对象

根据交易相对方性质的不同,"附赠式销售"分为经营者之间的附赠和经营者向消费者的附赠。在1993年的《反不正当竞争法》和《关于有奖销售的若干规定》中,对于两者并未予以区分,均作为一种合法的市场营销模式予以规制。但1996年颁布实施的《关于禁止商业贿赂行为的暂行规定》(国家工商局令第60号,以下简称:《禁止商业贿赂暂行规定》)第八条规定:"经营者在商品交易中不得向对方单位或者其个人附赠现金或者物品......违反前款规定的,视为商业贿赂行为"。此后,"附赠式销售"仅限于针对消费者的附赠。类似上述案例中,汽车轮胎生产企业与经销商之间的附赠,则很可能被执法机构视为商业贿赂行为。

(二)附赠的财物

由于经营者之间礼节性的小额礼品馈赠符合商业惯例,并无社会危害性,故法律对此予以了豁免。《禁止商业贿赂暂行规定》第八条第一款规定,经营者之间按照商业惯例赠送小额广告礼品的,不构成商业贿赂行为。执法实践中,执法机构判断经营者所赠财物是否属于上述豁免之列的标准,主要包括:

1、赠品的价值

虽然对于"小额"的界定尚无法律标准,但在目前的执法实践中,千元以上的财物普遍不被视为小额礼品。

2、赠品的形式

根据上述豁免条款的规定,财物的形式必须是符合商业惯例的广告礼品。因此,与经营者的产品、品牌或企业形象等无关的财物一般不为执法机构所认可。

上述案例中,邓禄普公司所赠送的苹果电脑、手机的价值偏高,且与企业的产品、品牌无关,故显然不会被执法机构视为"小额广告礼品"。而相对来说,附赠的汽车用品,特别是千斤顶、定位仪、拆胎机、钢圈等轮胎设备,则更符合轮胎行业的商业惯例,如果金额较小,则有被视为广告礼品的可能性。

(三)附赠的方式

虽然,国家工商行政管理总局在2000年的相关答复(工商公字[2000]246号)中明确规定:"'帐外暗中'是构成回扣的必要条件而不是构成其他商业贿赂行为的必要条件"。但现有的法律法规关于商业贿赂概念的界定标准较为模糊,故在个案中,为了规避行政诉讼败诉的风险,执法机构仍会试图证明经营者的附赠行为是在"帐外暗中"实施,从而坐实行为的违法性。在此轮反商业贿赂执法风暴中,涉案的轮胎企业普遍将赠品的开支以"宣传费"、"促销费"和"服务费"等名目,记入财务账中的经营费用或管理费用科目。对此,执法机构认为相关促销奖励应以商业折扣(在销售发票中注明)或事后返利(开具红字发票)的形式实施,相应的支出应在主营业务收入中予以扣除。涉案企业的财务处理方式违反财务会计制度,构成《禁止商业贿赂暂行规定》第五条第三款所规定的"帐外暗中"。

三、附赠式销售的合规建议

部分企业出于整体的商业策略考虑,不愿意适用折扣或返利等传统的商业营销模式,而"附赠式销售"作为一种同样有效的促销手段,普遍为此类企业所青睐。为了更好地发挥这一营销模式在商业活动中的积极作用,同时降低相关的法律风险,我们从企业合规的角度提出以下建议,以供参考。

(一)选择消费者作为"附赠式销售"的对象

根据法律规定和执法实践,任何针对消费者的促销手段,均不构成商业贿赂行为(但应同时注意是否构成不正当有奖销售等其他违法行为)。因此,如果上述汽车轮胎企业在相关促销合同中明确,相应的礼品只赠予购买产品的消费者,则此类"附赠式销售"行为不构成商业贿赂。即使下游经销商在实际执行相关促销活动时出现一定偏差,其法律责任也不应由汽车轮胎企业承担。

(二)限制赠品的价值及形式

如果"附赠式销售"的对象为其他经营者,则企业应充分注意所赠礼品的价值和形式,力求做到以下三点:

1、将赠品的价值限制在人民币一千元以下;

2、尽量减少销售额与赠品价值间的联系程度;

3、选择与经营者的产品、品牌或企业形象相关,具有广告宣传作用的礼品。

(三)以正确的形式开展"附赠式销售"

假若企业为使促销作用最大化,而坚持选择赠品价值与销售额相挂钩的"附赠式销售"模式,则可考虑通过以下形式开展,从而最大限度降低相应的法律风险:

1、将产品与赠品打包,以"套餐"形式予以销售。同时,按照相关财务会计制度的规定开具发票,并在正确的财务科目中予以明确如实记载。

2、如计划以"宣传费"、"促销费"和"服务费"的形式向购买产品的经销商附赠财物,则建议事先与受赠经销商就对应的宣传、服务活动达成协议,并保证相关的活动实际履行。对于存在对应宣传、服务内容的"附赠式销售"行为,一般不易被认定为商业贿赂行为。

Dentons is the world's first polycentric global law firm. A top 20 firm on the Acritas 2015 Global Elite Brand Index, the Firm is committed to challenging the status quo in delivering consistent and uncompromising quality and value in new and inventive ways. Driven to provide clients a competitive edge, and connected to the communities where its clients want to do business, Dentons knows that understanding local cultures is crucial to successfully completing a deal, resolving a dispute or solving a business challenge. Now the world's largest law firm, Dentons' global team builds agile, tailored solutions to meet the local, national and global needs of private and public clients of any size in more than 125 locations serving 50-plus countries. www.dentons.com.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on Mondaq.com.

Click to Login as an existing user or Register so you can print this article.

Authors
Events from this Firm
6 Dec 2017, Webinar, New York, United States

Join Dentons for a complimentary webinar focused on the ongoing challenge of integrating new technologies into existing information governance policies and risk management frameworks.

24 Jan 2018, Seminar, San Francisco, United States

Dentons will host our Fourth Annual Courageous Counsel Leadership Institute in January, centered on the theme "Cultivating Innovation."

 
Some comments from our readers…
“The articles are extremely timely and highly applicable”
“I often find critical information not available elsewhere”
“As in-house counsel, Mondaq’s service is of great value”

Up-coming Events Search
Tools
Print
Font Size:
Translation
Channels
Mondaq on Twitter
 
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
 
Email Address
Company Name
Password
Confirm Password
Position
Mondaq Topics -- Select your Interests
 Accounting
 Anti-trust
 Commercial
 Compliance
 Consumer
 Criminal
 Employment
 Energy
 Environment
 Family
 Finance
 Government
 Healthcare
 Immigration
 Insolvency
 Insurance
 International
 IP
 Law Performance
 Law Practice
 Litigation
 Media & IT
 Privacy
 Real Estate
 Strategy
 Tax
 Technology
 Transport
 Wealth Mgt
Regions
Africa
Asia
Asia Pacific
Australasia
Canada
Caribbean
Europe
European Union
Latin America
Middle East
U.K.
United States
Worldwide Updates
Check to state you have read and
agree to our Terms and Conditions

Terms & Conditions and Privacy Statement

Mondaq.com (the Website) is owned and managed by Mondaq Ltd and as a user you are granted a non-exclusive, revocable license to access the Website under its terms and conditions of use. Your use of the Website constitutes your agreement to the following terms and conditions of use. Mondaq Ltd may terminate your use of the Website if you are in breach of these terms and conditions or if Mondaq Ltd decides to terminate your license of use for whatever reason.

Use of www.mondaq.com

You may use the Website but are required to register as a user if you wish to read the full text of the content and articles available (the Content). You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these terms & conditions or with the prior written consent of Mondaq Ltd. You may not use electronic or other means to extract details or information about Mondaq.com’s content, users or contributors in order to offer them any services or products which compete directly or indirectly with Mondaq Ltd’s services and products.

Disclaimer

Mondaq Ltd and/or its respective suppliers make no representations about the suitability of the information contained in the documents and related graphics published on this server for any purpose. All such documents and related graphics are provided "as is" without warranty of any kind. Mondaq Ltd and/or its respective suppliers hereby disclaim all warranties and conditions with regard to this information, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. In no event shall Mondaq Ltd and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use or performance of information available from this server.

The documents and related graphics published on this server could include technical inaccuracies or typographical errors. Changes are periodically added to the information herein. Mondaq Ltd and/or its respective suppliers may make improvements and/or changes in the product(s) and/or the program(s) described herein at any time.

Registration

Mondaq Ltd requires you to register and provide information that personally identifies you, including what sort of information you are interested in, for three primary purposes:

  • To allow you to personalize the Mondaq websites you are visiting.
  • To enable features such as password reminder, newsletter alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our information providers who provide information free for your use.

Mondaq (and its affiliate sites) do not sell or provide your details to third parties other than information providers. The reason we provide our information providers with this information is so that they can measure the response their articles are receiving and provide you with information about their products and services.

If you do not want us to provide your name and email address you may opt out by clicking here .

If you do not wish to receive any future announcements of products and services offered by Mondaq by clicking here .

Information Collection and Use

We require site users to register with Mondaq (and its affiliate sites) to view the free information on the site. We also collect information from our users at several different points on the websites: this is so that we can customise the sites according to individual usage, provide 'session-aware' functionality, and ensure that content is acquired and developed appropriately. This gives us an overall picture of our user profiles, which in turn shows to our Editorial Contributors the type of person they are reaching by posting articles on Mondaq (and its affiliate sites) – meaning more free content for registered users.

We are only able to provide the material on the Mondaq (and its affiliate sites) site free to site visitors because we can pass on information about the pages that users are viewing and the personal information users provide to us (e.g. email addresses) to reputable contributing firms such as law firms who author those pages. We do not sell or rent information to anyone else other than the authors of those pages, who may change from time to time. Should you wish us not to disclose your details to any of these parties, please tick the box above or tick the box marked "Opt out of Registration Information Disclosure" on the Your Profile page. We and our author organisations may only contact you via email or other means if you allow us to do so. Users can opt out of contact when they register on the site, or send an email to unsubscribe@mondaq.com with “no disclosure” in the subject heading

Mondaq News Alerts

In order to receive Mondaq News Alerts, users have to complete a separate registration form. This is a personalised service where users choose regions and topics of interest and we send it only to those users who have requested it. Users can stop receiving these Alerts by going to the Mondaq News Alerts page and deselecting all interest areas. In the same way users can amend their personal preferences to add or remove subject areas.

Cookies

A cookie is a small text file written to a user’s hard drive that contains an identifying user number. The cookies do not contain any personal information about users. We use the cookie so users do not have to log in every time they use the service and the cookie will automatically expire if you do not visit the Mondaq website (or its affiliate sites) for 12 months. We also use the cookie to personalise a user's experience of the site (for example to show information specific to a user's region). As the Mondaq sites are fully personalised and cookies are essential to its core technology the site will function unpredictably with browsers that do not support cookies - or where cookies are disabled (in these circumstances we advise you to attempt to locate the information you require elsewhere on the web). However if you are concerned about the presence of a Mondaq cookie on your machine you can also choose to expire the cookie immediately (remove it) by selecting the 'Log Off' menu option as the last thing you do when you use the site.

Some of our business partners may use cookies on our site (for example, advertisers). However, we have no access to or control over these cookies and we are not aware of any at present that do so.

Log Files

We use IP addresses to analyse trends, administer the site, track movement, and gather broad demographic information for aggregate use. IP addresses are not linked to personally identifiable information.

Links

This web site contains links to other sites. Please be aware that Mondaq (or its affiliate sites) are not responsible for the privacy practices of such other sites. We encourage our users to be aware when they leave our site and to read the privacy statements of these third party sites. This privacy statement applies solely to information collected by this Web site.

Surveys & Contests

From time-to-time our site requests information from users via surveys or contests. Participation in these surveys or contests is completely voluntary and the user therefore has a choice whether or not to disclose any information requested. Information requested may include contact information (such as name and delivery address), and demographic information (such as postcode, age level). Contact information will be used to notify the winners and award prizes. Survey information will be used for purposes of monitoring or improving the functionality of the site.

Mail-A-Friend

If a user elects to use our referral service for informing a friend about our site, we ask them for the friend’s name and email address. Mondaq stores this information and may contact the friend to invite them to register with Mondaq, but they will not be contacted more than once. The friend may contact Mondaq to request the removal of this information from our database.

Emails

From time to time Mondaq may send you emails promoting Mondaq services including new services. You may opt out of receiving such emails by clicking below.

*** If you do not wish to receive any future announcements of services offered by Mondaq you may opt out by clicking here .

Security

This website takes every reasonable precaution to protect our users’ information. When users submit sensitive information via the website, your information is protected using firewalls and other security technology. If you have any questions about the security at our website, you can send an email to webmaster@mondaq.com.

Correcting/Updating Personal Information

If a user’s personally identifiable information changes (such as postcode), or if a user no longer desires our service, we will endeavour to provide a way to correct, update or remove that user’s personal data provided to us. This can usually be done at the “Your Profile” page or by sending an email to EditorialAdvisor@mondaq.com.

Notification of Changes

If we decide to change our Terms & Conditions or Privacy Policy, we will post those changes on our site so our users are always aware of what information we collect, how we use it, and under what circumstances, if any, we disclose it. If at any point we decide to use personally identifiable information in a manner different from that stated at the time it was collected, we will notify users by way of an email. Users will have a choice as to whether or not we use their information in this different manner. We will use information in accordance with the privacy policy under which the information was collected.

How to contact Mondaq

You can contact us with comments or queries at enquiries@mondaq.com.

If for some reason you believe Mondaq Ltd. has not adhered to these principles, please notify us by e-mail at problems@mondaq.com and we will use commercially reasonable efforts to determine and correct the problem promptly.