However, because the transaction price of 800,000 yuan was too low, the Housing Authority finally asked Mr. Zhu to pay taxes according to the standard of 165438+ 10,000 after evaluating the house. In this way, taxes and fees increased by 20 thousand yuan. The more Mr. Zhu thought about it, the more angry he became, and he took Miss Wang to court.
There are not a few buyers like Mr. Zhu who blindly pursue low prices and ignore risks, but many buyers don't know the risks. To this end, is there a professional lawyer to guide buyers to understand what a yin-yang contract is and how to deal with the disputes arising from it?
How to solve the "yin-yang contract" of second-hand housing when buying a house into an intermediary trap?
1. What is a "yin-yang contract"?
In the sale of second-hand houses, in order to reduce transaction costs and avoid taxes and fees, buyers and sellers often sign two contracts with different transaction prices. The real transaction price is relatively high, but it was not mentioned to the tax and housing management departments. Instead, another contract with a lower transaction price was put on record and signed to pay taxes at a lower price.
Second, the yin-yang contract is illegal, but it does not mean that the sales contract is invalid.
It is of course illegal to sign a yin-yang contract for tax evasion. The relevant clauses signed for the purpose of tax avoidance are legally invalid, but lawyers remind buyers that this does not directly lead to the invalidity of the sales contract signed by both parties.
Because it is not illegal for both parties to buy and sell houses, the transaction price reached by both parties is not illegal, but only the tax avoidance clause reached by both parties in the process of buying and selling. In this legal relationship, the sales contract is the foundation, and the tax avoidance clause is only one of the links to fulfill the sales contract. The tax avoidance clause is illegal and invalid, which cannot directly invalidate the whole sales contract.
Therefore, if there is a dispute between the two parties due to the Yin-Yang contract, and there are no special circumstances and agreements, the contract as a whole cannot be deemed invalid or terminated.
Third, there is a yin-yang contract, which one shall prevail?
There are usually two conflicting contracts, and the general judgment is that the contract formed later shall prevail, but in the case of yin-yang contract, the judgment is not so simple.
Many women's contracts with real prices are signed at the front, and men's contracts for the record are signed at the back. Therefore, we can't simply think which one is the final one, and the one officially filed shall prevail, depending on which one can reflect the true meaning of both parties.
First of all, look at the views of both parties on which contract is valid after the dispute. If both sides agree with this opinion, there is naturally no dispute. If there is any dispute between the two parties, which contract shall prevail depends on the specific contract content.
According to lawyers, at present, most of the contracts of Yin and Yang in housing sales are drafted and handled by intermediaries. Usually, the lower transaction price, plus high decoration compensation clauses or supplementary agreements, constitutes the whole transaction price. When handling online signing and other procedures, it did not reflect the high amount of decoration compensation.
It is usually better to judge which is true by the terms of the contract. If it is not clear, it can be comprehensively confirmed by combining the market price at the time of housing transaction, the relationship between the two parties and other agreed contents in the contract.
Four, how to deal with the illegal acts involved in the contract of Yin and Yang?
1. In principle, the court only deals with civil legal relations.
Some property buyers sued the court on the grounds of yin-yang contract, demanding that the contract be invalidated. The result of the court hearing is likely to be that the contents of the transaction expressed by the true intentions of both parties are valid. At this time, it is often difficult for the invalid party to accept it and accuse the court of ignoring the illegal act.
In fact, judicial organs and other state organs also have their own division of responsibilities in safeguarding the law. The tax authorities should be responsible for the recovery of taxes. From the perspective of civil litigation, the court's trial of disputes over the sale of houses between the two parties still focuses on determining whether the sale relationship itself is legal, and whether one party's appeal should be supported or rejected. Usually, this is how the court handles it.
2. Two ways to expose the illegality of tax avoidance
From a practical point of view, Yin-Yang contract, an illegal tax avoidance method, is basically in a state where people are in poverty and officials are in poverty, but once it is exposed by the tax authorities, it will definitely be dealt with.
Of course, the parties themselves can also report to the tax authorities. In addition, because the law stipulates that the court can notify the relevant functional departments to deal with illegal and criminal acts during the trial, it does not rule out that the court will notify the relevant competent departments in the form of judicial advice.
Lawyer's tip: When handling such cases, the court usually does not take the initiative to feedback clues to the tax authorities, or takes the handling of civil legal relations as the boundary. However, it is true that some courts will issue judicial advice to the housing management and tax authorities in some cases. Whether to do so is up to the court.
3. What will happen if tax avoidance is exposed?
The so-called tax avoidance, to put it mildly, is actually an illegal act of tax evasion. If someone reports the yin-yang contract of the second-hand house to the tax authorities, or the court issues relevant judicial recommendations, then this illegal tax avoidance will be dealt with.
(The above answers were published on 20 17-02-24. Please refer to the actual situation for the current purchase policy. )
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