前言

Introduction

2017年12月7日，打击洗钱及恐怖分子资金筹集条例草案（草案）2017[i]已经获得参众两院通过。这就意味着澳大利亚联邦政府即将对数字货币以及数字货币交易服务提供商进行管理规范。这份立法草案一方面反映了虚拟货币的立法趋势，另一方面也是全球范围内最新的立法范例。

The Anti-Money Laundering and Counter-Terrorism Financing Amendment Bill 2017 (the Bill) has passed both house on 7 December 2017, [1] which means the Federal Government of Australia will regulate the activities of digital currency exchange services providers. It is the latest piece of legislation which embarks on the global trend of regulating cryptocurrency.

澳大利亚的现行立法概况

Summary of the Legislations and Regulations in Australia

早在法案通过之前，澳大利亚政府已经在2017年7月1日针对数字货币实施新的税务待遇，将数字货币从消费和服务税（GST）“不可分割财产”的征税类别中移除，免征10%的消费和服务税，意在鼓励比特币（Bitcoin）以及类似的数字货币的交易。[ii]这项政策的出台同时透露出澳大利亚立法者的对虚拟货币的观点：数字货币既不是国家发行的货币，同时也不是外国货币。提供数字货币的行为也不同于提供商品和服务。数字货币的交易更类似于以物易物的法律关系，因此不应征收商品和服务税。值得注意的是，数字货币的交易活动虽然不是消费和服务税的征税主体，但依然是资产增值税的征税对象。

Prior to the Bill, the Australia Government has applied new taxation treatment of digital currency from 1 July 2017 to effectively remove digital currencies as from the list of intangible property that was subject to 10% of the Goods and Services Tax (GST) which aims to promote Bitcoin transactions. [2] The taxation treatment of digital currency also provides an insight of the perception of the Australian policy makers: digital currency is neither money nor a foreign currency and the supply of digital currency is not a financial supply for goods and services. It is akin to a barter arrangement. Note that the transaction of digital currency is still subject to CGT.

在这次的草案当中，澳大利亚政府希望引入下列的举措规范虚拟货币市场：

• 设立数字货币交易登记名录（Digital Currency Exchange Register）记录所有获得澳大利亚交易报告和分析中心（Australian Transactions Reports and Analysis Centre，AUSTRAC）批准进行虚拟货币交易服务的服务提供商的相关信息；

  The establishment of a Digital Currency Exchange Register recording details of those approved by Australian Transaction Reports and Analysis Centre (AUSTRAC) to provide digital currency exchange services.

• 更新对数字货币的法律定义：不经由政府发行或授权发行的，可以用作金钱进行交换或可以作为对价换取商品和服务的一种交易媒介，储存一定经济价值的数字化价值标示，或一种经济利益的计量单位。

  Updated definition of digital currency: a digital representation of value that functions as a medium of exchange, a store of economic value, or a unit of account that is not issued by, or under the authority of, a government body, and is interchangeable with money in that it may be used as consideration for the supply of goods or services.

• 要求数字货币交易服务提供商履行下列责任：

  Imposed the following requirements to the digital currency exchange services providers:

1. 加入澳大利亚交易报告和分析中心并在数字货币交易登记名录进行登记：

Enrol with AUSTRAC and register on Digital Currency Exchange Register： 

1. 登记的批准可以附条件并在一定的情况下被取消；

   The registrations can be granted subject to conditions and, in some circumstances, cancellation;

   
   

2. 在没有进行登记的情况下提供交易服务是犯罪行为。相应惩罚包括2年或以下有期徒刑，可并附500个单元的罚金（目前等于澳元$105,000）。上述的刑罚针对初犯，对于屡犯者有更严厉的惩罚。草案同时允许相应机关通过民事处罚方式追诉违法者，按照目前的惩罚标准计算，对违法公司最多可达澳元$210万，对违法个人最多为澳元$420万。

   It will be a criminal offence to provide digital currency exchange services without an AUSTRAC registration. Penalties of up to 2 years’ imprisonment and/or 500 penalty units (currently equal to $105,000) apply for a first offence, with significantly increased penalties applying for repeat offences. Offenders can alternatively be pursued under the civil penalty provisions which currently provide for penalties of up to $2.1 million for corporations and $420,000 for individuals.

2. 必须进行客户尽职调查，确认并核实客户身份；

Perform customer due diligence by identifying and verifying the identities of their customers.

3. 向澳大利亚交易报告和分析中心汇报可疑事项、国际交易和涉及多于实体价值$10,000澳元以上的任何其他交易；

Report to AUSTRAC certain suspicious matters, international transactions and any transactions involving physical currency of $10,000 or more;

4. 使用并保持使用反洗钱和反恐程序以发现和管理通过虚拟货币交易进行洗钱和资助恐怖活动的风险；

Adopt and maintain an anti-money laundering and counter-terrorism financing program to identify and manage money laundering and terrorism financing risks;

5. 保存所有交易记录以及客户信息7年；

Keep certain records about transactions and customer identification for 7 years.

全球立法状况概述

Influence to global legislations

早前在12月，英国财政部发表声明指出英国政府和欧盟政府目前正在计划共同立法规范虚拟货币，将相关领域立法提高到现有的打击洗钱和反恐立法一致的水平。[iii]这一声明体现出与澳大利亚相似的立法目的，我们可以预见欧盟和英国政府应该会引用类似的方式对虚拟货币进行规范。

The UK Treasury reveals earlier in December that the UK government and EU Government are looking into regulating virtual currency to bring it in line with the existing anti-money laundering and counter-terrorism financial legislation. [3] Considering the similar legislative intention, it is expected that EU and UK governments will adopt similar approaches of the Australian Government.

目前在美国，联邦政府并未行驶其宪法权力，将州政府对区块链技术（blockchain）以及虚拟货币的立法权回收到联邦政府进行统一立法。[iv]

Currently in the United States of America, the federal government has not exercised its constitutional pre-emptive power to regulate blockchain and digital currency to the exclusion of states. [4]

早前，包括越南、印尼和中国等多国政府决定停止虚拟货币交易。[v]9月中国宣布关停虚拟货币交易，并下发两份公告：

Earlier this year, several governments including Vietnam, Indonesia and China decided to halt virtual currency trading. [5] In September, China clamped down on cryptocurrency trading by banning initial coin offerings and has labelled virtual currency as illegalby releasing two notices:

• 中国人民银行等七部委合发《关于防范代币发行融资风险的公告》；

  Notice of Seven Ministries Including the People’s Bank of China on Guard against Risks of Token Offering and Financing (released on September 4, 2017); and

• 《关于对代币发行融资开展清理整顿工作的通知》整治办函【2017】99号。

  Notice on the Rectification of Token Offering and Financing Activities (Zheng Zhi Ban Han [2017] No.99) (circulated internally on September 2, 2017 by the Office of Internet Financial Risks Rectification Working Group among its local offices).

上述的公告体现出中国政府对虚拟货币的几点担忧：

The above notices revealed the concerns of Chinese government regarding virtual currency:

1. 对于虚拟货币的法律定义难以与现有的财产权以及金融衍生品的分类兼容；

Definition of virtual currency does not sit well with the legal definition of currency, category of property and financial products;

2. 虚拟货币交易会影响金融市场的稳定性；

The exchange of virtual currency will affect the stability of financial market;

3. 虚拟货币或会被用于资助犯罪和恐怖活动;

Virtual currency could be utilised to fund crimes or terrorism;

4. 包括非法集资和金融骗局等非法的金融活动。

Illegal Financial Activity including illegal public financing and financial scams.

考虑到目前中国区块链技术相关的行业的规模和电子金融技术的广泛应用和市场渗透率，有分析师认为上述的禁令是暂时的举措而并非永久的措施。

Considering the scale of blockchain related industries and the proliferation/ market penetration of e-finance in China, observers see this as a temporary measure and not a permanent ban. 

我们预计当相关禁令被移除的时候，中国政府也会引入和澳大利亚法案类似的手段，以消除上述的担忧。这就包括对虚拟货币进行重新的法律定义、建立相应的监察主体，并对数字货币交易服务提供商规定更严谨的法律义务和责任。

We expect that when the ban is lifted, similar regulatory approaches in the Bill may be adopted by the Chinese government to eliminate the above mentioned concerns. We believe that Chinese government will re-characterise the legal definition of virtual currency so as to distinguish digital currency from traditional currency, and to establish monitoring authority and to impose tightened legal obligations to digital currency exchange services providers.

[1]关于草案的全文和立法解释参见澳洲联邦议会网站：

The text of the Bill and its explanatory memorandum are available at the Parliament of Australia: 

https://www.aph.gov.au/Parliamentary_Business/Bills_Legislation/Bills_Search_Results/Result?bId=r5952.

[2]关于财政法修正案（2017年第6号）2017 （联邦）的全文和立法解释参见：

Treasury Laws Amendment (2017 Measures No. 6) Act 2017 (Cth), the text of the Act and its explanatory memorandum are available at the Parliament of Australia: 

https://www.aph.gov.au/Parliamentary_Business/Bills_Legislation/Bills_Search_Results/Result?bId=r5972.

[3]参见以下卫报2017年12月5日报道： 

See article of Julia Kollewe of Guardian dated 5 December 2017: 

https://www.theguardian.com/technology/2017/dec/04/bitcoin-uk-eu-plan-cryptocurrency-price-traders-anonymity

[4]参见以下哥伦比亚科学和技术法律评论2017年5月30日文章：

See Article of Joanna Diane Caytas of the Columbia Science and Technology Law Review dated 30 May 2017: 

http://stlr.org/2017/05/30/blockchain-in-the-u-s-regulatory-setting-evidentiary-use-in-vermont-delaware-and-elsewhere/#_edn24

[5]参见ZDNet报道： 

See article of Charlie Osborne of ZDNet: 

http://www.zdnet.com/article/vietnam-bans-payments-in-bitcoin-cryptocurrencies/

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