Article 7 The following economic contracts shall be void.
第七条下列经济合同为无效。
Contracts, agreements and other documents signed by taxpayers that contravene tax laws, tax administrative rules or regulations shall be null and void.
其签订的合同、协议等与税收法律、行政法规相抵触的,一律无效。
In general, illegal contracts are void.
一般来说,非法的合同是无效的。
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