For the first time, the “two highs” explicitly listed the signing of “yin and yang contracts” as a means of tax evasion. In response to the frequent occurrence of fraudulent export tax refunds in recent years, the "Interpretation" clearly lists 8 forms of "false export declarations" The above prohibitive regulations have clarified the "red lines" and delineated the "minefields", which are conducive to guiding market entities to abide by the law.