What about the yin-yang contract opened by the labor agency?

It is illegal to open a yin-yang contract for labor services.

Yin-Yang contract is not a legal term, and its concept is mainly defined after the promulgation of the Bidding Law. A "positive contract" is a legal contract that has gone through legal bidding procedures and is filed in the construction project management department. On the contrary, a "shadow contract" is a contract that has not been filed or changed in the construction project management department. The broad and popular interpretation of Yin-Yang contract is that Yang contract is a legally registered contract, while Yin contract is an illegal unregistered contract. The concept of yin-yang contract has been extended to various fields, mainly including bidding, construction projects and housing sales. Generally speaking, the yin-yang contract is considered as a valid contract, because the "yang contract" in the "yin-yang contract" does not reflect the true meaning of the parties, while the "yin contract" is considered as the expression of the true meaning of the parties. As long as the content is legal, the "hidden contract" is also protected by law.

The yin-yang contract signed for intermediary reasons leads to the damage of one's own rights and interests. To make the intermediary take responsibility, we should pay attention to the following three points:

1. Only when there is evidence that the intermediary participated in the yin-yang contract can there be a liability problem. Evidence mainly refers to the intermediary's signature or seal on the transfer price confirmation or supplementary agreement, or the seal on the reservation and spot sales at the same time, but the prices of the two contracts are very different;

2. Even if there is evidence that the intermediary participated in the yin-yang contract, the existing civil and criminal laws do not clearly stipulate the intermediary's behavior, only the industry norms and administrative punishment norms. Therefore, the court generally does not directly judge the intermediary to bear the responsibility of assisting tax avoidance. At most, it suggests that the relevant authorities recover the tax and impose administrative penalties according to their functions and powers. ;

3. Administrative organs and trade associations have the right to impose administrative penalties on intermediaries involved in yin-yang contracts. Yin-Yang contracts mainly appear in the process of real estate transactions, and the parties often pay less taxes, so they agree to sign two different contracts through consultation. One contract with a small amount is usually used for transfer registration, while the other contract is actually signed by the parties.

The litigation procedure of Yin-Yang contract dispute is:

1, the plaintiff sued;

2. The court will serve a copy of the indictment on the defendant after accepting it;

3. The defendant submits the defense within fifteen days, and the court will serve a copy of the defense to the plaintiff within five days. If the defendant fails to submit the defense, it will not affect the trial;

4. If a hearing is decided, the parties concerned shall be notified and announced three days before the hearing;

5. The court investigation stage includes: statements by the parties; Inform witnesses of their rights and obligations, witness to testify in court, read out the testimony of witnesses who did not appear in court, produce documentary evidence, physical evidence and audio-visual materials, read out the appraisal conclusion, and read out the inspection record;

6. The court debate includes: the plaintiff and his agent ad litem speak, the defendant and his agent ad litem reply, the third person and his agent ad litem speak or reply, and debate with each other; At the end of the court debate, the presiding judge shall consult the final opinions of all parties in the order of plaintiff, defendant and third party;

7. At the end of the court debate, a judgment shall be made according to law. Mediation can be conducted before the judgment, and mediation can also be conducted; If mediation fails, a judgment shall be made in time;

8. Announcement of judgment.

To sum up, it is definitely illegal to use the yin-yang contract to evade taxes. If I find that the intermediary company asked me to sign a contract of yin and yang, I should immediately terminate the cooperation with the intermediary company. For intermediary companies, it must be to help customers avoid taxes reasonably, not to help customers avoid taxes.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" sixty-third.

A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure or omits or understates income in account books, or refuses to declare or make false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable is a tax evader. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If the case constitutes a crime, criminal responsibility shall be investigated according to law;

If the withholding agent fails to pay or underpays the tax withheld or underpaid by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the late payment fee, and impose a fine of not less than 50% but not more than five times the tax withheld or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.