陰陽合同（雙語加油站）

“陰陽合同”，英語譯為yin-yang contracts。例如：1. 許多名人簽陰陽合同，那實際上是兩份合同— 一份是真合同，包含他們實得(較高)的數額，而另一份合同，包含較低的報酬。他們通常利用陰陽合同逃避交納應交的稅。Many ce?lebrities sign yin- yang contracts, which are actually two contracts － one real with the real (higher) amount they re?ceive, and the other with a lower pay?ment. They usually use yin- yang con?tracts to evade paying the due tax.

2. 這位原電視主持人揭露了幾份陰陽合同，聲稱一名女電影演員根據公開合同得到1000 萬元， 而根據私下合同另拿到5000 萬元。The former TV host exposed some yin-yang contracts, claiming that a film actress was offered 10 million yuan according to the disclosure contract and was given another 50 million yuan ac?cording to the private contract.

3. 國家稅務總局已責成地方稅務局徹底調查影視業名人的陰陽合同。The State Administration of Taxation has ordered lo?cal tax bureaus to thoroughly investigate the yin- yang contracts among celebrities in the film and television industry. ▲

（本欄目供稿：王逢鑫教授）