In practice, "yin-yang contracts" appear in large numbers. For example, in the second-hand housing transaction, the "Yin Contract" shows the real transaction between the buyer and the seller**, while the "Yang Contract" is different according to the needs of useAnother type of contract to fill in the price of the house is handed over to the real estate exchange center for transfer in order to pay less tax.
Is the "Yin-Yang Contract" legally binding?
In fact, the issue of the legal validity of the "yin-yang contract" is controversial, and under normal circumstances, the content embodied in the "yang-yang contract" in the "yin-yang contract" is not actually the true intention of the parties, so the contract is invalid according to the provisions of the Civil Code.
According to Article 146 of the Civil Code, a civil act carried out by the actor and the counterpart with a false expression of intent is invalid, and the hidden effect of the civil act shall be handled in accordance with the relevant legal provisions.
Although the "yang contract" is invalid in the Civil Code, the "yin contract.""It is the true expression of the intention of the parties and is a valid contract.
Note: If a yin-yang contract is used to commit an illegal act, the disguised yin-yin contract may also be invalid because the content is illegal.
What are the legal risks of "yin-yang contracts"?
1.From the seller's point of view, the "yang contract" used to handle the contract for the transfer of ownership is a low-price contract, and the buyer is very likely to not pay the consideration according to the ** on the "yin contract", and there will be a backlash in the later stage.
2.From the buyer's point of view, although some taxes and fees are paid less, if the house is traded again, because the ** price registered for the record is much lower than the actual transaction price, when calculating business tax and personal income tax, the value-added amount as the basis for tax calculation is much larger than the actual value-added amount, and the "yin-yang contract" saves money and becomes "costly".
3.Because the housing management department went through the transfer procedures based on the standard contract signed by the buyer and the seller, since the act of the yin and yang contract was found to be invalid, the sale and purchase act was likely to be invalid, and the transfer behavior was eventually revoked.
4.According to the provisions of the Law on the Administration of Tax Collection, if a taxpayer evades taxes, the tax authorities shall recover and impose a fine of not less than 50% but not more than 5 times the amount of tax not paid or underpaid. In addition, according to the provisions of China's Criminal Law, the amount of tax evasion accounts for more than 10% of the tax payable and the amount of tax evasion is more than 10,000 yuan, which constitutes the crime of tax evasion. Therefore, the "yin and yang contract" is signed"Not only will you be fined, but you may even be guilty of a criminal offense.
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