虚伪交易可进一步分为冲洗买卖和相对委托，为厘清二者间容易产生混淆的几个问题，需从行为的主体、行为方式及主观要件等方面加以认真剖析。
False transaction includes wash sale and countercommission , and these two aspects should be distinguished from each other by analyzing the subject , action and subjective element .
相对委托