China says it has criminalised signing “dual contracts’’ amid an intensified crackdown on tax evasion. This is according to the latest judicial interpretation by the country’s apex court and procuratorate.

The judicial interpretation issued on Monday by the Supreme People’s Court and the Supreme People’s Procuratorate specified, for the first time, the signing of “dual contracts’’ as a means of tax evasion.

It would provide a legal basis for judicial authorities to pursue such tax evasion cases in the future.

The judicial interpretation clarified sentencing standards for tax-related crimes and defined new methods of tax evasion that would be considered criminal offences under the law.

It stated that taxpayers who make false tax declarations use schemes like “dual contracts’’ to conceal income and assets or attribute income and assets under other names.

It said that assets under other names should be considered “using deception or concealment,” as stipulated in Article 201 of the Criminal Law. 

(Xinhua/NAN)