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“阴阳合同”的相关表达、法律效力及其相关法规

阴阳合同是指合同当事人就同一事项订立两份以上的内容不相同的合同,一份对内,一份对外,其中对外的一份并不是双方真实意思表示,而是以【逃避国家税收】等为目的;对内的一份则是双方真实意思表示,可以是书面或口头。

 

“阴阳合同”是一种违规行为,签订阴阳合同属于【逃税罪】。

阴阳合同的几种表达:

dual-contract

duplicate contracts

yin yangcontracts

 

相关法律案法规:

《民法典》第一百四十六条:

【虚假表示与隐藏行为的效力】行为人与相对人以虚假的意思表示实施的民事法律行为无效。

以虚假的意思表示隐藏的民事法律行为的效力,依照有关法律规定处理。

​《刑法》第二百零一条:

纳税人采取欺骗、隐瞒手段进行虚假纳税申报或者不申报,逃避缴纳税款数额较大并且占应纳税额10%以上的,处三年以下有期徒刑或者拘役,并处罚金;数额巨大并且占应纳税额30%以上的,处三年以上七年以下有期徒刑,并处罚金。

 

参考双语例句:

Tax evasion is never unilateral, and the “duplicate contracts” involve multiple parties including the actors, production companies, and investors, People’s Daily said, adding that every party should be held accountable. Therefore, to probe into this individual case and begin an all-round investigation is the anticipated next step.

《人民日报》称,逃税从来都不是单方面的,“阴阳合同”既牵涉明星,也牵涉制作公司,还牵涉投资方等等,每一个责任主体都不能放过。故此,从个案入手,逐步深入调查,掀起一场全方位的查税行动,显然更值得期待。

The State Administration of Taxation also ordered local tax bureaus to act on "yin yang contracts" among movie actors, and vowed to take stronger measures against tax violations, CCTV reported.

据央视报道,国家税务总局责成当地税务机关调查核实有关影视从业人员“阴阳合同”中的涉税问题,并声明采取更有力的措施打击涉税违法违规行为。

Baynah and Shukri both returned to Somalia where they played key roles in the establishment of Hizbul Islam.40 Late in April 2009, Shukri reappeared in the company of Hassan Dahir Aweys whom he accompanied on his return trip from Asmara to Mogadishu (case study 1, in section II.A above).41 Meanwhile, Baynah continued to operate a successful travel agency in Stockholm specializing in transporting pilgrims to Mecca for the annual Hajj, but late in 2009 he was convicted by a Stockholm district court on charges of tax evasion, linked to the operation of an underground money transfer service.

与此同时,Baynah继续在斯德哥尔摩经营着一家成功的旅行社,专事运送朝圣者前往麦加进行一年一度的朝觐,但在2009年下半年,他被斯德哥尔摩一地区法院定罪, 罪名是逃税,与一家地下汇款服务公司的运作有关。

来源:译问

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