王永菲
Wang Yongfei.
利用加密货币匿名特性，进行偷税漏税洗钱等违法犯罪行为是加密货币诞生以来就广为诟病的问题。而韩国作为加密货币交易大国，是最热衷于投资数字货币的国家之一，对于加密货币多次采取政策法规来监管，但是经过近3、4年监管打击，收效却不如人意。
Using the anonymity of encrypted money, illegal crimes such as tax evasion and tax-laundering are a problem that has been prevalent since the birth of encrypted money. As a major country for encrypted currency transactions, South Korea is one of the most keen to invest in digital currency, and has repeatedly adopted policy regulations to regulate encrypted currency, but after nearly three or four years of regulatory action, the results have been less than satisfactory.
韩国国税厅3月15日公布，近日查处了2416名利用比特币等虚拟货币藏匿资产的偷税人员，在国税厅的追缴下，共计366亿韩元（约合人民币2.1亿元）的税款被追回。为打击利用比特币等虚拟货币藏匿资产的偷税等行为，据韩国广播公司报道，韩国将从本月25日起开始实施“数字货币交易实名制”。
On March 15, the Korea State Revenue Office announced that it had recently investigated 2,416 tax thieves who had hidden their assets in virtual currency, such as Bitcoin, and that a total of 36.6 billion won (approximately RMB 210 million) in tax recovery had been recovered from the IRS. In an effort to combat theft of assets using virtual currency, such as Bitcoin, the Korea Broadcasting Corporation reported that Korea would be implementing a “digital currency transaction real name system” from 25 of this month.
对于以区块链为底层架构的虚拟货币，Onchain 研究与战略负责人江金泽向华夏时报金融研究院研究员分析，区块链的数据结构是完全透明、共享、防篡改的，对交易数据记录可追溯性有很大的提升。不过区块链中的程序规则会自行判断活动是否有效，因此，交易对手无须通过公开身份的方式让对方自己产生信任。这对反洗钱、反恐怖融资、反偷逃税提出了新要求。
For the virtual currency that uses the block chain as the base structure, Onchain, the research and strategy director, Jiang Kinzawa, analyses the data structure of the block chain to be fully transparent, shared, and tampered with. However, the rules of procedure in the block chain will determine whether the activity is effective, so that the counter-dealer does not have to trust himself through an open identity.
加密违法猖獗，法规难真正推行
encryption laws are rampant and regulations are difficult to enforce
近日，韩国金融委员会表示，根据即将实施的虚拟货币专项法规，自本月25日起，韩国所有虚拟货币交易平台均须履行实名账户交易、客户身份识别及可疑交易报告等反洗钱义务。
In recent days, the KFC has indicated that all virtual currency trading platforms in Korea are required to meet anti-money laundering obligations such as real-name account transactions, customer identification and suspicious transaction reports from 25 of this month, in accordance with the forthcoming special legislation on virtual currency.
2017年起，韩国政府就呼吁交易所实行“数字货币交易实名制”，禁止匿名开设加密货币账户，但是效果并不好，相关数据统计，目前韩国共有100多家虚拟货币交易平台，其中仅有4家平台利用银行实名账户进行资金管理。韩国政府对加密货币的监管处于世界前列，2017年就曾宣布抑制加密货币投机的措施，包括禁止韩国金融机构持有加密货币和进行加密货币投资，韩国财政部当时就已经在考量针对加密货币征税的可能性。
Since 2017, the Korean government has called on the exchange to introduce a “digital currency transactional real name system” that prohibits anonymous opening of encrypted currency accounts, but it has not worked well, and the relevant statistics show that there are currently more than 100 virtual currency trading platforms in Korea, only four of which use bank real-name accounts for financial management. The Korean government’s regulation of encrypted currency is among the world’s leading, with the announcement in 2017 of measures to curb encrypted currency speculation, including the prohibition of Korean financial institutions from holding encrypted currency and making encrypted currency investments, and the possibility of taxing encrypted currency was already being considered by the Korean Treasury at that time.
币安中国区块链研究院首席研究员Alan向华夏时报金融研究院研究员表示，加密货币的匿名性为用户带来隐私安全的同时也会为不法分子提供有利可图的机会，而这种行为目前来看无法完全杜绝。因此加强平台实名制（KYC）管制以及链上数据追踪等技术也会大大降低用户的违法行为。
Alan, the chief researcher at the China Block Chain Research Institute, stated to the Researcher at the Washington Times that anonymity of encrypted money, while providing privacy security for users, would also provide profitable opportunities for outlaws, which could not be completely eliminated at the moment. Therefore, strengthening the platform’s real-name (KYC) controls and data tracking on the chain would also significantly reduce users’ infractions.
Alan认为，实名制措施从某种程度上可以减少加密货币偷税漏税的行为，但目前大部分交易平台并不强制所有用户进行实名登记。例如一些交易平台在一定额度下可以允许用户自由交易以及提现充值，这对于用户来说提升了用户体验并为交易平台降低进入门槛，但从监管层面来说未实名制的管理会为用户提供违法机会。另一方面，加密货币平台曾多次出现用户隐私信息泄漏，造成用户对平台不信任，在未有强制性需求的情况下不会自发完成实名制。
Alan argues that real names measures can, to some extent, reduce tax evasion in encrypted currencies, but most trading platforms do not currently make physical registration compulsory for all users. For example, some trading platforms allow users to trade freely at a certain level, as well as to raise cash charges, which enhances users’ experiences and lowers entry thresholds for trading platforms, but unnamed management at the regulatory level provides users with illegal opportunities.
对于加密货币征税的措施，据韩媒近日报道，韩国政府计划从2022年起对每年超过250万韩元（约合人民币1.5万元）的虚拟货币交易所得征收20%的所得税，正式将虚拟货币交易纳入征税范围。华夏时报金融研究院研究员了解到，该法案为韩国国税厅2020年7月中颁布的《2020年税法修正案》，其中将加密货币归类为其他收入，订定20%的高额资本利得税，计划将股票交易税从0.25%调降至0.15%。
With regard to measures to tax encrypt currency, the Korean media recently reported that the Korean government plans to formally include virtual currency transactions in the tax area by charging 20% of the income tax earned from virtual currency transactions of over 2.5 million won (approximately 15,000 yuan) per year from 2022. Researchers at the Washington Times Financial Research Institute learned that the bill is the Tax Law Amendment Act 2020, enacted by the Korea State Revenue Office in mid-July 2020, which classifies the encrypt currency as other income, sets a 20% high capital gain tax, and plans to reduce the share transaction tax from 0.25% to 0.15%.
对于该法案，韩国金融委员会解释，法案要求从事虚拟资产行业须提前向金融信息分析院进行申报。原有从业者须在修正案施行后的6个月内完成申报登记。从明年起，海外交易所也须义务申报。若原有从业者在未按规定时间内完成申报或申报未被受理的情况下继续营业，将被视作未申报从业者并予以处罚。不过即便按照要求申报，虚拟资产行业也会被课以重税。
With regard to the bill, the Korean Financial Council explained that the bill requires that the virtual asset industry be declared to the Financial Information Analysis Institute in advance. The original practitioner must complete the declaration within six months of the amendment. From next year, the overseas exchange will also be obliged to do so.
由于虚拟货币多为匿名交易，现有金融体系无法查询到民众的资产，上述韩国国税厅追缴的共计366亿韩元，就是通过各虚拟货币交易平台搜集到了纳税人的财产信息，并对上述相关偷税漏税人员实施了强制征税。这也是韩国政府首次对利用虚拟货币隐匿财产的偷税人员进行强制征税。
As virtual currency is mostly anonymously traded, the existing financial system is unable to access the assets of the population, and the above-mentioned amount of 36.6 billion won collected by the Korea National Tax Office through virtual currency trading platforms collects information on taxpayers’ property and imposes a mandatory tax on tax evasion. This is the first time that the Korean government has imposed a mandatory tax on tax thieves who use virtual currency to hide their property.
对于加密货币交易，韩国财政部长洪南基近日也警告，加密货币目前价格与其实际价值相比过热，从经济角度来看，（投资加密货币）应该非常谨慎；此前韩国央行行长也警告称，虚拟货币缺少内在价值，从多项指标来判断，目前价格异常暴涨，不排除今后还将出现大幅波动。
In the case of encrypt currency transactions, the Minister of Finance of the Republic of Korea, Hun Nam Ki, has recently warned that encrypt currency prices are currently overheating in relation to its real value, and that from an economic point of view (investment in encrypted currency) should be very cautious; the Governor of the Central Bank of the Republic of Korea had previously warned that virtual currency lacked intrinsic value and that, judging from a number of indicators, the current price boom was abnormally sharp and did not preclude large future fluctuations.
韩国交易所“泡菜溢价”再显
有趣的是，加密货币虽在韩国一直面临庞大的监管压力，韩国民众对加密货币的热情却相当高。著名的“泡菜溢价”指的就是因为韩国民众高涨的热情使得韩国虚拟货币报价比全球其他地区的报价高出一大截，为许多搬砖套利者提供了机会，“泡菜溢价”最高的时候甚至达到40%。
Interestingly, encoded currency has been subject to considerable regulatory pressure in South Korea, but South Koreans are quite enthusiastic about encoded currency. The famous pickle premium refers to South Korea’s virtual currency offer, which is significantly higher than that offered in other parts of the world because of the high enthusiasm of South Koreans, and provides an opportunity for many to move brick arbitrage, reaching even 40% when the pickle premium is highest.
有韩媒称，近日韩国当地的加密货币日平均交易量一度超过了韩国股市，该现象在全球罕见。据统计，截至目前，韩国11家主要虚拟货币交易平台的用户共计约900万，是韩国人口总数的
According to the Korean media, the average daily volume of encrypted currency transactions in South Korea in recent days exceeded the South Korean stock market, a phenomenon that is rare in the world. To date, the number of users of the 11 major virtual currency trading platforms in South Korea totalled about 9 million, representing the total population of South Korea.
约20%。
About 20 per cent.
另外，在2021年3月初，韩国国民议会立法和司法委员会通过了一项至关重要的与数字货币相关的《特别金融信息法》（Special Financial Information Law），该法案基本确立了加密货币在韩国的合法化。
In addition, in early March 2021, the Legislative and Judicial Committee of the National Assembly of Korea adopted a crucial Special Financial Information Act (Specific Financial Information Law) relating to digital currency, which essentially legalizes encrypted currency in Korea.
《特别金融信息法》规定，该国的交易所必须执行金融行动工作组（FATF）推荐的反洗钱（AML）和反恐融资（CTF）规定。交易所必须获得金融服务委员会（FSC）和韩国互联网安全局（KISA）的批准，才能向韩国国民提供服务。
Under the Special Financial Information Act, the country’s exchange is required to implement the anti-money-laundering (AML) and counter-terrorism financing (CTF) provisions recommended by the Financial Action Task Force (FATF).
《特别金融信息法》强调了新法律对加密货币交易所面临的网络攻击日益增加和相应的防范措施问题。数字资产交易所必须获得KISA的信息安全管理系统（ISMS）许可才能继续提供其服务。这可能会淘汰许多小型交易所。目前在韩国运营的仅有六家交易所（UpBit，Bithumb，Coinone，Korbit，Gopax和Hanbitco）从KISA获得了ISMS许可证。近年来，韩国针对加密货币还陆续推出了《比特币监管法案》、《数字资产交易促进法案》等监管法案。
The Special Financial Information Act highlights the growing number of cyberattacks and corresponding precautions that the new law faces against encrypted currency transactions. Digital asset exchanges must obtain permission from the KISA Information Security Management System (ISMS) in order to continue to provide their services.
如，韩国加密交易所Bithumb 为响应韩国监管，宣布暂停为不符合金融特别行动组（FATF）的反洗钱（AML）标准的国家或地区居民提供交易服务，据金融特别行动组公布的数据，Bithumb 将暂停为21个国家提供加密服务交易。
For example, in response to Korean regulation, the Korean Encrypted Exchange Bithumb announced a moratorium on the provision of transaction services to countries or territories that do not meet the anti-money-laundering (AML) standards of the Financial Task Force (FATF), which, according to data published by the Financial Task Force (FATF), will suspend the provision of encryption services to 21 countries.
对于中国是否有可能会效仿韩国政府的措施，实施加密货币严格申报、实名制等措施来治理逃税行为，Alan表示，目前几乎大部分在中国运营的加密货币平台实体都在其他国家，因此若实施加密货币严格申报、实名制等措施并不会对此类平台产生强制性作用。长远来看，实名制的监管对于整个行业来说将起到良好规范、并有效杜绝一系列的偷税漏税、洗钱等违法行为。
With regard to China’s possibility of following the example of the South Korean government’s measures to deal with tax evasion through strict declaration of encrypted currency, real names, etc., Alan states that almost the majority of the entities operating in China are in other countries, so that measures such as strict declaration of encrypted currency, real names, etc. would not have a mandatory effect on such platforms. In the long run, the regulation of real names would be a good norm for the industry as a whole, and would effectively eliminate a series of tax evasion, money laundering, etc.
江金泽解释，虚拟货币违法犯罪并不是不可克服的困难，事实上通过采集区块链?络链上和链下的公开原始数据，进行标签化分析，可以从成千上万的交易和地址中制作出清晰的可视化层级结构和主体信息包括各?数字资产交易所的资产余额及相互间转账交易频次和总额，从而可以清晰的看到欺诈安全事件中赃款的转移路径及最终流向等，某种程度上反而便于监管和执法。
Jiang Kinzawa explains that virtual currency offences are not insurmountable difficulties. Indeed, by collecting open raw data on and under the block chain, labelling analysis can result in clear visualized hierarchical structures and body information, including individual, from thousands of transactions and addresses. The asset balances of the digital asset exchange and the frequency and total amount of transfers between them make it possible to see clearly, to some extent, the routes through which the proceeds of fraud and security incidents are transferred and the final flow of the proceeds, which can facilitate regulation and enforcement.
所以，数字货币也并非法外之地，用其进行非法活动反而会将不法行为永远暴露在阳光下，根据圈内老牌分析机构Chainanalysis估计，2019年只有1%的BTC交易与非法活动有关。麻省理工学院（MIT）的研究也显示了类似的结果，大约只有2%的交易可能是非法的。
So digital money, too, is illegal, and using it to carry out illegal activities permanently exposes the wrong to the sun. According to Chainanalysis, the oldest analysis agency in the circle, in 2019, only 1% of BTC transactions were related to illegal activities.
（作者为华夏时报金融研究院研究员）
He's a researcher at the Warsaw Times Financial Research Institute.
责任编辑：孟俊莲 主编：冉学东
Responsible Editor: Mon Jun-Lian, Editor-in-Chief: Peng Xiaodong
查看更多华夏时报文章，参与华夏时报微信互动（微信搜索「华夏时报」或「chinatimes」）
Read more of the summer Times articles and participate in the summer Times micro-interactions ("/span" or "chinatimes
注册有任何问题请添加 微信：MVIP619 拉你进入群
打开微信扫一扫
添加客服
进入交流群
发表评论