China's "two highs" issued a document clarifying that signing "yin and yang contracts" is a method of tax evasion. Tax evasion by fabricating false tax calculation bases occur from time to time, especially in the entertainment field.

Tax-related crimes will be resolutely and severely punished in accordance with the law, and other crimes such as money laundering, smuggling, and fraud related to tax- related crimes will also be cracked down, the "Two Highs and Highs" said.