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问题	大小合同阴阳合同是什么意思
释义	法律分析：大小合同其实就是人们日常所说的阴阳合同。意思是，交易双方签订金额不同的两份合同，一份金额较小的阳合同用于向主管机关备案登记纳税。另一份金额较高的阴合同则实际约定双方交易价格，彼此对其秘而不宣，目的就是逃避纳税这一法定义务。法律依据：《中华人民共和国税收征收管理法》第四条法律、行政法规规定负有纳税义务的单位和个人为纳税人。法律、行政法规规定负有代扣代缴、代收代缴税款义务的单位和个人为扣缴义务人。纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款
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