1. What is a yin-yang contract?
In general, the transaction price reflected in the contract is different from the real transaction price. There are two contracts with different contents in the transaction, which are called yin-yang contracts. One is external, but this is not the expression of the true meaning of buyers and sellers, it is false; One is inner, the other is yin, it is the true meaning of buyers and sellers, and it is true.
Second, why does the Yin-Yang contract exist?
In the real estate transaction, the new house transaction is conducted with the developer, and the selling price is the record price, so there is no problem of yin-yang contract. However, in the second-hand housing market, in order to obtain higher loans from banks, the filing price is higher than the real transaction price, sometimes for tax avoidance, and the filing price is lower than the real transaction price.
1, in order to get more loans, make the filing price higher.
For example, a second-hand house, the real transaction price of 3 million, the buyer bought the first suite, the down payment ratio of 30%, to pay 900 thousand. But if the buyer doesn't have that much money, the seller and the buyer will write the transaction price for the record as 3.5 million through a fake contract, so that they can borrow 70% from the bank, which is 2.45 million.
With this 2.45 million, the down payment price is the real transaction price of 3 million minus the loan from the bank of 2.45 million, that is, only 550,000 yuan needs to be paid, which greatly delays the payment pressure of buyers. If 550,000 yuan is still under pressure, you can write the filing price higher, so that you can get more loans from the bank and raise the filing price.
2. In order to pay less taxes, keep the filing price down.
Still using the above case, the actual transaction price is 3 million, and the buyer's down payment is not a problem. But for the seller, it used to be 1 10,000 when buying a house, and now it sells for 3 million. Personal income tax is levied at 20% for the difference of 2 million, that is, 400 thousand, which is too high.
So he needs to make a fake contract and make the transaction price 2 million, so that he can pay less tax of 200 thousand. In the actual implementation process, the taxes and fees that the seller needs to pay are usually passed on to the buyer, so the buyer will also cooperate to lower the price.
Regardless of whether the record contract is low-priced or high-priced, in order to avoid the risk of not receiving money, buyers and sellers will sign supplementary contracts other than the contract. The general content is, house purchase and sale agreement or decoration compensation agreement. In the example just now, the real transaction price was 3 million, and then it would be like this:
If the filing price is set at more than 3.5 million loans, buyers will worry that the seller will really sell 3.5 million, so they will indicate in the supplementary agreement the decoration or furniture worth 500,000 yuan.
If the filing price is set at 2,000,000,000 for tax avoidance, and the seller is worried that he will not receive another 1 10,000, he will indicate in the supplementary agreement that the price of interior decoration and furniture is 1 10,000 and sell it to the buyer.
Third, when buying a house, can a contract of yin and yang be signed?
Bian Xiao should tell everyone with the most resolute attitude that he can't sign. The reason for this is the following：
1, the yin-yang contract has no legal effect.
According to the Contract Law of People's Republic of China (PRC), a contract that maliciously colludes and harms the interests of the state, the collective or a third party is invalid. Yin-Yang contract is an invalid contract that evades the state tax by falsely reporting the price or defrauds high loans to harm the state tax and the legitimate interests of the third party.
2, tax evasion, will be investigated for criminal responsibility.
Once the deed tax evasion in the Yin-Yang contract is detected by the tax authorities, it will be subject to administrative penalties such as overdue tax and fines according to the provisions of the Law of People's Republic of China (PRC) on Tax Collection and Management. In addition, according to the provisions of the Criminal Law of People's Republic of China (PRC), if the amount of tax evasion reaches the statutory starting penalty, criminal responsibility can be investigated.
3. Transaction disputes may occur frequently.
Generally speaking, the transaction risk brought by yin-yang contract is equal to both buyers and sellers. That is to say, whether it's evading taxes at a low price or defrauding loans at a high price, once buyers and sellers ask for trading at the online signing price, the other party will be in trouble, and adopting negotiation, urging and prosecution will increase the cost of time and money.
Moreover, because of illegal acts such as false tax returns, harming national interests or maliciously defrauding loans, both buyers and sellers will face the risk of legal investigation.