税法案例分析 阴阳合同

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1、目录第一章案情简介············································································一、案例前的知识储备················································································（一）、何谓“阴阳合同”·······························································

2、···········（二）、“阴阳合同”存在的原因·································································二、案情介绍················································································第二章法律问题··········································第三章相关税法知识···············

3、···················································一、相关的法律条款···················································································二、法律后果·····················································································三、二手房交易买卖双方税费问题·

4、································································第四章法律分析与结论···········································一、法理分析·································································二、法律处理结论····························第五章案例启示及拓展················

5、··················································一、案例启示·································································二、拓展内容····························主要参考文献·························································································

6、·第一章案情简介一、案例前的知识储备（一）何谓“阴阳合同”自从颁布针对普通住宅和非普通住宅不同的税费标准后，上下家在房屋交易过程中常签订两份合同，即俗称的“阴阳合同”。那么，何谓“阴阳合同”？“阴阳合同”，又称“黑白合同”，是指合同的当事人出于规避政府管理或经济利益最大化的动机而对同一单交易所签订的两份内容不一致的合同，其中一份提交给相关部门查验和备案，但合同当事人并不实际履行；而另一份合同仅为合同当事人所掌握，但约定照此实际合同履行。前者称为“阳合同”，后者称为“阴合同”。二手房交易中“阴阳合

7、同”的具体做法是买卖双方及中介公司签订两份协议合同，阴合同体现买卖双方真实成交价格的协议，用于双方付款结算；另一份阳合同则是国土资源与房产管理局提供的标准的房地产买卖合同，此合同的成交价格作为办理房地产出售转移登记、申报纳税时计税依据的价格，是一份隐瞒真实成交价格的虚假协议。（二）“阴阳合同”存在的原因二手房交易指导价格的调整严重滞后是“阴阳合同”存在的根本原因。为什么二手房交易指导价格的调整不能及时更新？原因有三点。一是地方政府不愿意承担房地产调控失利的责任，不愿意为本已火热的房地产市场火上浇

8、油。众所周知，中国近年房价的持续攀升已经在社会上引起强烈的反对声音，关于高房价的争论此起彼伏，人们对于国家房地产宏观调控不力已经颇有微词，在这样的大背景下，很多地方政府为了自身政绩或所谓政治稳定，不愿意触犯众怒，迟迟不肯根据市场行情变化上调二手房交易指导价格。二是二手房交易指导价格与基准地价相挂钩，而基准地价又涉及到地方拆迁等问题，可谓牵一发而动全身。基准地价上升，必然会导致政府相关拆迁成本的上升，为此，政府为了维护自身利益，对于适时调整二手房指导价便不太热衷。三是我国相关政策欠完善。一、案情介