法学院知识库

  自塞托西·中本聪在Source-Forge.net发布比特币0.01版源代码，宣告比特币（Bit coin）诞生以来，加之全球社交巨头脸书公司（Facebook）发布天秤币（Libra）白皮书的挑战。各国央行开始加紧研发法定数字货币以应对私人数字货币对全球金融体制的冲击。我国法定数字货币研发已有六年之久，2020年中国人民银行先后在深圳、苏州、成都等地发行数字人民币红包，进行试点运行。目前，全国试点已超过6700个。法定数字货币可能会以区块链、密码学、分布式账本与智能合约等为技术路线，具有发行成本低、支付清算效率高、安全性高、币值稳定、可控匿名、离线支付等优势。我国率先发行法定数字货币，对经济社会而言有着举足轻重的变革意义。

  本文从法定数字货币的相关基础理论入手，对我国传统的货币法律监管制度进行分析，得出我国法定数字货币正式发行后可能存在发行无依据、法律地位不明确、法偿性缺失、金融欺诈认定困难、个人金融隐私信息保护、商业秘密保护不完善、反假币反洗钱认定机制落后以及偷税逃税监管难等问题。针对这些问题，分析了域外国家对数字货币监管的法律制度，考察、比较了域外国家的监管经验，提出针对我国法定数字货币法律监管的建议。具体言之，第一，建立完备的法律体系，明确法定数字货币的发行依据、法律属性；其发行后，势必会面临基础设施、网络技术、特殊群体不支持使用法定数字货币的情况，所以应重新调整货币法偿性规定。第二，法定数字货币会对反洗钱反假币认定机制方面造成挑战，应制定涵盖数字货币的反洗钱反假币实施细则及修订相关法律法规标准。第三，在出台个人信息保护法时明确个人金融隐私信息的法律保护地位，避免公权力利用法定数字货币的可控匿名性侵犯个人金融隐私信息。第四，通过创新应用科技监管，将法律与科技相结合，采用科技监管的方式监管利用法定数字货币偷逃税的行为，降低法律实施成本。第五，我国法定数字货币应瞄准成为世界货币的目标。在全球发行流通的过程中，势必会造成恐怖主义融资监管困境，所以在法律监管方面应积极推动国际交流与合作。

Since Setosi Nakamoto released the source code of Bitcoin version 0.01 on Source-Forge.net, announcing the birth of Bitcoin (Bit coin), and the global social giant Facebook (Facebook) released the Libra white paper challenge. Central banks of various countries have begun to step up the development of legal digital currencies in response to the impact of private digital currencies on the global financial system. my country's legal digital currency has been researched and developed for six years. In 2020, the People's Bank of China will issue digital RMB red envelopes in Shenzhen, Suzhou, Chengdu and other places for pilot operations. Currently, there are more than 6,700 pilot projects nationwide. Legal digital currency may use blockchain, cryptography, distributed ledgers and smart contracts as the technical route, which has the advantages of low issuance cost, high payment and clearing efficiency, high security, stable currency value, controllable anonymity, and offline payment. my country took the lead in issuing legal digital currency, which has a pivotal and transformative significance for the economy and society.

Starting from the relevant basic theories of legal digital currency, this article analyzes my country's traditional currency legal supervision system, and concludes that after the official issuance of legal digital currency in my country, there may be unfounded issuance, unclear legal status, lack of legal compensation, and identification of financial fraud. Difficulties, personal financial privacy information protection, imperfect protection of trade secrets, backward anti-counterfeiting and anti-money laundering identification mechanisms, and difficulty in monitoring tax evasion and tax evasion. In response to these issues, the legal system of digital currency supervision in foreign countries is analyzed, and the regulatory experience of foreign countries is investigated and compared, and suggestions for the legal supervision of legal digital currencies in my country are put forward. Specifically, first, establish a complete legal system to clarify the basis for issuance and legal attributes of legal digital currency; after its issuance, it is bound to face the situation that infrastructure, network technology, and special groups do not support the use of legal digital currency. Re-adjust the compensation provisions of the currency law. Second, legal digital currency will pose a challenge to the anti-money laundering and anti-counterfeit currency identification mechanism. It is necessary to formulate anti-money laundering and anti-counterfeit currency implementation rules covering digital currencies and revise relevant laws and regulations. Third, when the Personal Information Protection Law is promulgated, the legal protection status of personal financial privacy information is clarified, so as to avoid public power using the controllable anonymity of legal digital currency to infringe on personal financial privacy information. Fourth, through innovative application of scientific and technological supervision, the combination of law and technology, and the use of scientific and technological supervision to monitor tax evasion using legal digital currency, and reduce the cost of law enforcement. Fifth, my country's legal digital currency should aim to become the world's currency. In the process of global issuance and circulation, it will inevitably cause difficulties in the supervision of terrorist financing, so international exchanges and cooperation should be actively promoted in terms of legal supervision.