摘要
虚拟货币洗钱问题日益突出,引起了国内外监管机构的高度关注。但目前对该问题的研究较少,对虚拟货币洗钱手法也没有进行类型化总结。本文分析了虚拟货币洗钱固有风险的来源与特征,并对利用虚拟货币洗钱的方法进行了类型化总结。虚拟货币固有风险主要源于区块链的去中心化安排和点对点交易方式。其固有风险的特点包括:匿名性可以隐藏交易主体身份,点对点交易可以规避监管,非面对面交易增加交易监测难度,交易无国界导致其容易游离于各国主权监管之外,交易方式多样便于隐秘资金链条。我国利用虚拟货币洗钱的手段简单直接,并未刻意使用过于复杂的隐瞒、掩饰技术;而国际上常用的洗钱方法相对复杂和专业,包括暗网洗钱、混币洗钱、利用监管洼地洗钱、分层洗钱、金钱骡子洗钱五种。按照2019年金融行动特别工作组制定的国际反洗钱标准,一国或地区可以自主选择禁止或允许虚拟货币,如果禁止则必须有效打击,如果允许则必须有效监管。在政策层面,我国应当密切关注有关洗钱方法的变化,进一步打击非法交易所,以切断交易渠道;同时注意利用国际反洗钱合作机制获得国外合法交易所的反洗钱信息,以增强打击跨境虚拟货币洗钱的有效性。
It is widely recognized that money laundering through virtual currencies(VCs) has been given higher priority by the regulators due to its increasing challenges posted to the international regulatory community. However,the existing literature is still insufficient on how VCs is used for money laundering(ML), and has not yet escalated the specific cases to ML methods at the typological level. This paper analyzes the sources and characteristics of the ML inherent risks and then summarizes the methods of using VCs for ML. This paper concludes that the inherent risks of VCs mainly come from the decentralized arrangements and peer-to-peer transactions through the blockchain, and the inherent risks of VCs including anonymity(hiding identities), peer-to-peer transactions(circumventing financial supervision), non-face-to-face transactions(circumventing transaction monitoring), decentralization(no regulated institutions), borderless nature(arbitraging among different jurisdictions)and diversity of trading methods(convenient to conceal the chains of funds).This paper also finds that the ML methods through VCs in China are simple and straight,without complex concealment and cover-up techniques, while the ML in foreign countries shows complicate and professional techniques, including passing through dark web, mixing coins, flying to regulatory haven, stratifying,and using the money mules. According to FATF standards, one jurisdiction should either effectively forbid VCs or implement regulations over VCs. China should continuously monitor the ML risks of VCs, for the criminal tactics of ML may evolve as the efforts to combat VCs-related illegal and criminal activities are substantially increasing. Based on the typological analysis on current cases, we think that the key measure to eradicate the ML activities through VCs is to crack down on the illegal VCs platforms which provide service for Chinese residents. To enhance the effectiveness to investigate the cross-border ML, the government should also make full use of the financial intelligence exchange to obtain the transaction information in the foreign VCs platform.
作者
吴云
薛宏蛟
朱玮
罗璠
WU Yun;XUE Hongjiao;ZHU Wei;LUO Pan
出处
《金融监管研究》
CSSCI
北大核心
2021年第10期1-19,共19页
Financial Regulation Research
关键词
虚拟货币
洗钱固有风险
洗钱类型
Virtual Currency
Inherent Risk of Money Laundering
Typology of Money Laundering
作者简介
吴云,法学博士,中国人民银行反洗钱局。
