An Analysis Of The Act Concealing Illegitimate Purpose In Legitimate Form

China's General Principles of Civil Law and Contract Law both stipulate: The act concealing illegitimate purpose in legal form is invalid.This kind of rule had never been seen all around the world, so that it caused great controversy in theory. There are three representative point of view such as the hidden act, the act which circumvents the law, the act which has illegal motivation. These different interpretations are also reflected in the judicial practice of the relevant cases, seriously affecting the legal stability and authority. it is this practical problem that drives me to study this subject.To explain the legal provisions, the first task should be traced back to its source. Therefore, it is necessary to probe into the will of the legislator so as to help us understand the value of the concept. Through the collection and research of legislative data, I conclude that the legislator made this rule out of the confusion of the related concepts and some wrong ideas. Therefore, the explanation of the subjective purpose should be abandoned.Therefore, I turn to other interpretative criteria and analyze the concept of "the act concealing illegitimate purpose in legal form" based on the constituent elements. On the basis of this, the author comment on several explanatory views. The conclusion is that this concept can not be found in the civil law system.After the above discussion, I carry out legislative research. Therefore,this article discusses the invalid system of legal acts, and puts forward that the reason for the invalid isthat illegal legal acts are invalid.the illegality includes violating the law and violating the public order and good morals. On the one hand, I study the legal invalid system of some country and region in the comparative law. On the other hand, I also make a study on the invalid causes in the General Principles of Civil Law and the Contract Law. At present, the compilation of our civil code is in progress, the newly adopted "General Principles of Civil Law" includes the new provisions of the effectiveness of legal acts, which clearly define the legal action of the general invalid system and set up a complete set of hypocrisy to express norms. In addition, the general rule does not cover the illegal rules in a legal form. I believe that even in the future of the two cases in parallel, it should not be applied that "cover up the legitimate form of illegal purposes". For the same reason, the provisions of the Contract Law should not continue to be applied, either.