论旅游回扣及其法律调整

On Tourism Kickbacks and the Adjustment of the Law

论旅游回扣及其法律调整马惠元西北政法学院研究生ＯｎＴｏｕｒｉｓｍＫｉｃｋｂａｃｋｓａｎｄｔｈｅＡｄｊｕｓｔｍｅｎｔｏｆｔｈｅＬａｗ￥ＭａＨｕｉｙｕａｎＡｂｓｔｒａｃｔ：Ｋｉｃｋｂａｃｋｓｈａｖｅｂｅｅｎａｈｏｔｔｏｐｉｃａｍｏｎｇｐｅｒｓｏｎｎｅｌｉ...

Abstract Kickbacks have been a hot topic among personnel in tourism circles. Some are for it. Some are against it. This article, starting from the definition of kickback,tries to elaborate on its characteristics and nature. It points out that kickbacks have their advantages and disadvantages in a socialist market economy and discloses the essence of kickbacks by using the comparison of law norms both at home and abroad. The article offers positive suggestions on how to strengthen tourism management and the tourism legal system. Bringing kickbacks into line with the adjustment of law norms will ensure the healthy development of the tourism industry under a socialist market economy.