论数字货币及其法律监管

On Digital Currencies and the Relevant Legal Regulation

摘要: 与电子货币相比，数字货币有很多优势。在数字货币中比特币具有典型性，是信用货币进化的阶段性产物，但是尚不足以成为理想货币。以比特币为主的数字货币具备“物”属性，但是不限于“物”属性。比特币具备成为货币的潜质，但是社会信用基础的缺乏使其不具备法律上货币属性。数字货币发展中存在法律风险诸如数字货币法偿性、数字货币特性便利新型金融犯罪、货币交易平台存在的技术风险以及数字货币金融消费者面临的风险。提升我国数字货币法律监管措施包括完善数字货币交易平台法律制度、保障数字货币金融消费者权益、强化数字货币反洗钱监管以及征收金融交易税。

Abstract: Compared with electronic currency, digital currencies have many advantages. Bitcoin is the most typical one among numerous digital currencies, and is a stage product of credit currency. However, it is not competent for acting as an ideal currency. Digital currencies dominated by the bitcoin have properties of “things” but are not limited to “things”. Bitcoin has the potential to be a currency, but the lack of a social credit base makes it not legal monetary. Legal risks exist in the development of digital currencies, such as digital currency compensability, digital currency features facilitating new financial crimes, the technical risks of currency trading platform and the risks faced by digital money and financial consumers. In order to improve the legal supervision of digital currencies in China, the relevant departments should improve the legal system of digital currency trading platform, safeguard the rights and interests of digital money and financial consumers, strengthen the supervision of digital currency anti-money laundering and tax on financial transactions.