The official announcement of the Chinese Football Association is as follows:
Membership associations, Chinese Super League, Chinese A and Chinese B clubs:
In order to implement the requirements of the General Plan for the Reform and Development of Chinese Football, standardize the daily operation of professional football clubs and promote the healthy development of professional leagues, the Chinese Football Association will further standardize the management of clubscontracts with coaches and players, crack down on Yin-Yang contracts and establish a good professional league environment and order.
Relevant work requirements are now notified as follows:
In recent years, the investment of professional league matches has increased rapidly, and the phenomenon of high price quotation, high salary and high bonus has appeared, which has affected the healthy and stable development of League matches. Individual clubs sign Yin-Yang contracts with coaches and players, arbitrarily pay cash salaries, even tax evasion and tax evasion, which has caused serious negative effects.
Clubs, coaches and players should have a deep understanding of the harmfulness to themselves, professional leagues and society caused by signing Yin-Yang contract in violation of regulations. Clubs should strictly abide by laws and regulations as well as the relevant provisions of the Chinese Football Association, standardize the management of clubscontracts with coaches and players, timely organize relevant personnel to declare and pay the corresponding personal income tax to tax authorities in a complete and accurate manner, and organize domestic and foreign players and coaches to seriously study relevant laws and regulations.
2. Regulating the main contents and arrangements of the contract between clubs and coaches and players
According to self-examination, relevant clubs should submit signed but unregistered contracts or agreements (unregistered contracts or agreements should be the same as those already completed) to the Chinese Football Association for the record by December 31, 2018.
3. The contract between the club and the coaches and players (in quadruplicate) shall be filed with the Chinese Football Association and stamped with the China Football Association Contract Record Chapter. The Club shall submit the contract with the stamped China Football Association Contract Record Chapter to the relevant parties. Unfiled contracts shall not be protected by the industry, and the relevant responsible parties shall be punished.
1. On the basis of the basic salary contract, those who actually pay salary but evade, evade payment of taxes and induce breach of contract by means of endorsement contract and signature fee contract which have no commercial substance or are obviously higher than the market value;
2. The Club pays remuneration to coaches and players by means of related parties, third-party payment, cash or in-kind payment, etc.
4. After examination and verification by the Joint Working Group on the Review of Contracts, it is recognized as a Yin-Yang Contract.
If the act of signing a Yin-Yang contract is recognized, the relevant clubs, coaches and players will be punished.
From July to September, 2019, the Chinese Football Association took serious measures against clubs, coaches and players who were identified as signing yin-yang contracts according to the self-examination stage and key inspection stage. If a clue is found to evade or evade the payment of taxes, it shall be handed over to the tax authorities and other departments for handling.
The Chinese Football Association will deduct the league points and disqualify the clubs according to the violations, and at the same time ban the coaches and players for one to three years.
(1) All clubs are requested to conscientiously follow the requirements of this circular, strictly implement relevant work, effectively standardize and manage the contracts between professional clubs and coaches and players, and complete the work flow of contract signing and filing in accordance with relevant requirements. (2) Invite the member associations to urge and guide the Chinese Super League, Chinese First and Chinese Second Clubs registered with the association to complete the work of standardizing the management contract conscientiously. In the registration of clubs, coaches and players, the Chinese Football Association and its member associations shall not go through the relevant registration procedures for clubs that violate the requirements of this circular. (3) The Chinese Football Association will accept supervision and reporting from all walks of life on the illegal signing of yin-yang contracts for clubs, coaches and players to evade taxes and tax evasion. I hereby inform you. Chinese Football Association December 20, 2018: Netease Sports Author: Editor-in-Charge: Zhang Zenong_NS5732
(2) Invite the member associations to urge and guide the Chinese Super League, Chinese First and Chinese Second Clubs registered with the association to complete the work of standardizing the management contract conscientiously. In the registration of clubs, coaches and players, the Chinese Football Association and its member associations shall not go through the relevant registration procedures for clubs that violate the requirements of this circular.