Which of the two contracts, the official contract and the unofficial contract, is valid?
In the case of a "yin-yang contract", the price terms of the "yang contract" that are fictitiously set to avoid taxes are invalid due to their false intent and violation of mandatory regulations; the actual transaction is performed according to the "yin contract" and taxes are paid based on the actual situation, in accordance with Articles 146 and 153 of the Civil Code.
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