Is it legal to buy a house and sign a yin-yang contract?

Legal analysis: illegal. "Yin-Yang contract" is an illegal act, which not only brings benefits to the parties, but also indicates risks.

Legal basis: The price clause in the second paragraph of Article 52 of the Civil Code of People's Republic of China (PRC) deceives the administrative department by falsely lowering the price of the subject matter of the contract, thereby paying less taxes, damaging the national interests, and violating the prohibitive provisions of Chinese laws and regulations to avoid national taxes, which shall be an invalid contract clause and have no effect on determining the relationship between the rights and obligations of both parties.