阴阳合同（双语加油站）

“阴阳合同”，英语译为yin-yang contracts。例如：1. 许多名人签阴阳合同，那实际上是两份合同— 一份是真合同，包含他们实得(较高)的数额，而另一份合同，包含较低的报酬。他们通常利用阴阳合同逃避交纳应交的税。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. 这位原电视主持人揭露了几份阴阳合同，声称一名女电影演员根据公开合同得到1000 万元， 而根据私下合同另拿到5000 万元。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. 国家税务总局已责成地方税务局彻底调查影视业名人的阴阳合同。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. ▲

（本栏目供稿：王逢鑫教授）