China has criminalized the signing of "dual contracts" amid an intensified crackdown on tax evasion, according to the latest judicial interpretation by the country's apex court and procuratorate.

The judicial interpretation issued Monday by the Supreme People's Court and the Supreme People's Procuratorate clearly specified for the first time the signing of "dual contracts" as a means of tax evasion, providing 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 offenses under the law.

It stated that taxpayers who make false tax declarations by using schemes like "dual contracts" to conceal income and assets or attribute income and assets under other names should be considered as "using deception or concealment" stipulated in Article 201 of the Criminal Law.