Now in life, some people, for the benefit, will face one thing and another when they are trading and signing a contract, which is also commonly known as a yin-yang contract in law. 1. What is the yin-yang contract stipulated by law? Yin-Yang contract (also known as "black-and-white 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. However, if the "Yin-Yang Contract" is used to commit illegal acts or cover up illegal purposes in a legal form, not only the disguised "Yang Contract" is invalid, but also the disguised "Yin Contract" is invalid because its contents are illegal. Therefore, we should be cautious about the yin-yang contract. Second, what are the consequences of signing a contract of Yin and Yang? 1. According to the regulations, if the contract needs to be filed, the filed contract shall prevail. This is a general principle; However, if the recorded contract is not actually performed, but there are illegal interests in the actually performed contract, the actually performed contract shall prevail, and the rest shall be executed according to the recorded contract. There is no agreement in the record contract, and if there are relevant contents in the hidden contract, the agreement in the hidden contract shall prevail. 2. If two signed contracts need neither approval nor filing according to regulations, the actual contract shall prevail. Some court cases are based on the time after the contract price. Unless there is evidence that the previous contract price is a false price signed for tax avoidance and loan fraud. However, it should be noted that this burden of proof is borne by the dissident, that is to say, whoever thinks that the previous contract is false should bear this burden of proof. 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. Yin-yang contract can be said to be "tax avoidance" through improper means, so the parties must bear certain legal risks. The above is the introduction of the so-called yin-yang contract in law. In judicial practice, the conviction is generally analyzed by the amount of the subject matter of the Yin-Yang contract or the property interests involved.

Legal objectivity:

Article 143 of the Civil Code is valid if a civil juristic act meets the following conditions: (1) The actor has corresponding capacity for civil conduct; (2) the meaning is true; (three) does not violate the mandatory provisions of laws and administrative regulations, and does not violate public order and good customs.