Can housing lease tax avoidance be divided into two contracts: lease and property management?

According to the inquiry of accounting schools, housing lease tax avoidance can be divided into two types of contracts: lease and property management, but the following points should be noted:

The purpose of splitting a contract cannot be tax evasion, otherwise it may be identified as a false contract or a violation of tax laws by the tax authorities.

The total price of the split contract shall be fair and reasonable, and shall not be significantly higher or lower than the market value, otherwise it may be recognized by the tax authorities as transferring profits or concealing income.

The content of the division contract should distinguish the nature of the use of the house, separate the business premises from the house, and sign the contract separately, because different houses have different tax policies.