在“三查”工作中,不少地方把企业滥支回扣费作为重点检查之一。但由于回扣费都是以现金方式支付,又无原始凭据,付出单位多通过做假帐、虚帐进行处理,一般不易检查。根据我们的经验,检查时,一要重点抓住旅差费、运杂费、贮存费、农副产品采购包装整理费、其他费用等明细项目,检查有无虚报和伪造涂改原始凭证行为。二要检查各种“挂帐”的帐龄,选择久欠未清项目,逐笔审 In the “three inspections”, many places regard excessive deduction of enterprises as one of the key inspections. However, due to rebate fees are paid by cash, but also without the original credentials, to pay the unit to do more by doing a false account, virtual account for processing, generally not easy to check. According to our experience, during the inspection, we should focus on the detailed items such as travel expenses, transportation fees, storage fees, purchasing and packing expenses for agricultural and sideline products and other expenses, and check whether there is any false or false alteration of the original voucher. Second, we must check all kinds of “hanging account” of the aging, choose long outstanding project, trial by trial