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本文简要分析了比特币能否作为支付工具，其使用可能具有何种法律风险。
This paper provides a brief analysis of whether Bitcoin can be used as a tool of payment and what legal risks it may have in its use.
比特币作为去中心化程度最高的最具信任的加密数字货币，已经开始在境外越来越多地作为支付工具而被接受。那么在我国使用比特币支付是否合法呢？我们试对此作一简要分析。
Bitcoin, the most trusted decentralised digital currency, has begun to be accepted more and more abroad as a tool for payment. So is it legal to use bitcoin to pay in our country? Let us try a brief analysis of this.
我国法律规定，人民币是我国的唯一法定货币，在支付工具中具有不可替代的作用。
According to our law, the renminbi is the only legal currency in the country and has an irreplaceable role in the instruments of payment.
（一）比特币是一种虚拟商品
2013年12月，中国人民银行、工业和信息化部、银监会、证监会和保监会联合发布《关于防范比特币风险的通知》，认为“比特币具有没有集中发行方、总量有限、使用不受地域限制和匿名性等四个主要特点。虽然比特币被称为‘货币'，但由于其不是由货币当局发行，不具有法偿性与强制性等货币属性，并不是真正意义的货币。从性质上看，比特币应当是一种特定的虚拟商品，不具有与货币等同的法律地位，不能且不应作为货币在市场上流通使用。”
In December 2013, the People's Bank of China, the Ministry of Industry and Informatics, the Silver Supervisory Board, the Securities Supervisory Board and the Insurance Supervisory Board jointly issued a Notice on Protection against the Risk of Bitcoin, stating that “bitcoin has four main characteristics: lack of a centralized issuer, limited volume, geographical restrictions on its use, and anonymity.” Although Bitcoin is referred to as a `currency', it is not a currency of real significance because it is not issued by the monetary authorities, but because it does not have legal and mandatory monetary attributes. By its nature, Bitcoin should be a specific virtual commodity, not legally equivalent to money, and cannot and should not be used as a currency in the market.”
因此，从法律上说，比特币不属于货币，更不属于法定货币，而是一种虚拟商品。
, therefore, legally speaking, Bitcoin is not a currency, much less a legal currency, but a virtual commodity.
（二）人民币是法定支付工具
(b>) (ii) The renminbi is a statutory payment tool
我国《人民币管理条例》规定，“我国的法定货币是人民币，以人民币支付中华人民共和国境内的一切公共的和私人的债务，任何单位和个人不得拒收”；“任何单位和个人不得印制、发售代币票券，以代替人民币在市场上流通。”
Our RMB Regulations state that “the legal currency of our country is the RMB, which shall be used to pay all public and private debts in the territory of the People's Republic of China and shall not be refused by any establishment or individual”; and that “no unit or individual shall print or issue in exchange for the circulation of the RMB on the market”.
《关于防范比特币风险的通知》还规定，“现阶段，各金融机构和支付机构不得以比特币为产品或服务定价，不得买卖或作为中央对手买卖比特币，不得承保与比特币相关的保险业务或将比特币纳入保险责任范围，不得直接或间接为客户提供其他与比特币相关的服务，包括：为客户提供比特币登记、交易、清算、结算等服务；接受比特币或以比特币作为支付结算工具；开展比特币与人民币及外币的兑换服务；开展比特币的储存、托管、抵押等业务；发行与比特币相关的金融产品；将比特币作为信托、基金等投资的投资标的等。”
The Notice on Protection against the Risk of Bitcoin also provides that “at this stage, financial institutions and payment agencies shall not price Bitcoin for products or services, buy or sell bitcoins as a central counterpart, shall not cover bitcoins-related insurance operations or include bitcoins in insurance liability, and shall not directly or indirectly provide customers with other bitcoins-related services, including: provision of services such as Bitcoin registration, transactions, settlement, settlement, etc. to customers; acceptance of bitcoins or use of bitcoins as a payment settlement tool; exchange services between bitcoins and renminbis and foreign currencies; operation of bitcoins storage, trusteeship, mortgages, etc.; issuance of bitcoins-related financial products; use of bitcoins as the subject of investments such as trusts, funds, etc.”
因此，在我国，作为支付工具而言，人民币是法定支付工具，没有其他法定方式的支付工具。
Therefore, in our country, the renminbi is a statutory payment instrument and there are no other statutory payment instruments.
或许有人会说，虽然比特币不是属于法定货币，但其属于“虚拟商品”，是具有交换价值的资产，将其作为非货币资产来使用，是否可行呢？我们认为，基于目前的法律环境，极易引发相关法律风险，试作分析如下。
Perhaps some would say that, while Bitcoin is not a legal currency, it is a “virtual commodity” and an asset of exchange value, which is used as a non-monetary asset, and is it feasible to use it? We believe that, given the current legal environment, it is highly likely to give rise to related legal risks, as analysed below.
（一）引发反洗钱反恐怖融资调查
(b> (i) Activating an Anti-Terrorist Financing Investigation against Money Laundering
根据我国《反洗钱法》，“反洗钱是指为了预防通过各种方式掩饰、隐瞒毒品犯罪、黑社会性质的组织犯罪、恐怖活动犯罪、走私犯罪、贪污贿赂犯罪、破坏金融管理秩序犯罪、金融诈骗犯罪等犯罪所得及其收益的来源和性质的洗钱活动，依照本法规定采取相关措施的行为。”
According to our Anti-Money Laundering Act, “anti-money laundering shall mean the taking of relevant measures in accordance with the provisions of this Act with a view to preventing the laundering of proceeds of crime and their origin and nature through various means, such as concealment, concealment of drug offences, organized crime of a criminal nature, terrorist offences, smuggling offences, corruption and bribery offences, offences against the order of financial administration, financial fraud offences, etc.”.
关于反洗钱问题，《关于防范比特币风险的通知》还规定，“提供比特币登记、交易等服务的互联网站应切实履行反洗钱义务，对用户身份进行识别，要求用户使用实名注册，登记姓名、身份证号码等信息。各金融机构、支付机构以及提供比特币登记、交易等服务的互联网站如发现与比特币及其他虚拟商品相关的可疑交易，应当立即向中国反洗钱监测分析中心报告，并配合中国人民银行的反洗钱调查活动；对于发现使用比特币进行诈骗、赌博、洗钱等犯罪活动线索的，应及时向公安机关报案。”
With regard to money-laundering, the Circular on Protection against the Risk of Bitcoin also provides that “Internet stations providing services such as Bitcoin registration, transactions, etc. shall effectively fulfil their anti-money-laundering obligations, identify users, require users to register using a real name, register names, identity card numbers, etc. Financial institutions, payment agencies, and Internet stations providing services such as Bitcoin registration, transactions, etc. shall immediately report suspicious transactions related to Bitcoin and other virtual goods to the China Anti-Money Laundering Monitoring and Analysis Centre and cooperate with the anti-money-laundering investigation activities of the People's Bank of China.
由于目前比特币有一定程度的匿名及跨境的特点，因此使用比特币支付，容易诱发洗钱调查。在此我们简要提醒，在因比特币交易而导致银行卡涉嫌洗钱被冻结之后，用户应当尽快与与银行联系，弄清办案单位，然后亲自或委托律师介入向相关单位说明情况，提供有利证据要求及时解冻。当然，解除冻结后，是否罚款或者更进一步追究刑事责任，取决于做出和解除冻结决定的执法机关。冻结存款，应该有冻结通知书，可以主动联系通知书上显示的行政机关。
(b) > Due to the current degree of anonymity and cross-borderity of Bitcoin, the use of Bitcoin to make payments is easy to induce money-laundering investigations. Here we briefly remind that after a bank card suspected of having been frozen as a result of a Bitcoin transaction, the user should contact the bank as soon as possible, identify the unit in charge of the case, then intervene in person or commission a lawyer to explain the case to the relevant unit and provide favourable evidence for prompt unfreezing.
（二）引发财务会计及税务违规调查
(b) (ii) Initiating financial accounting and tax violations
我国《公司法》规定，“公司应当依照法律、行政法规和国务院财政部门的规定建立本公司的财务、会计制度。”《企业会计准则》规定，“企业会计应当以货币计量。”虽然理论上说，比特币可被视为非货币性资产，即是指货币性资产以外的资产，但由于其是否具有商业实质即未来现金流量等的计量和其公允价值如何计量尚无比较确定的标准，因此如果采用比特币进行收支，将难以符合企业会计准则，很可能会被认为是“随意变更会计处理方法”等会计违规行为。
Our Companies Act provides that “the company shall establish its own financial and accounting system in accordance with the laws, administrative regulations and the financial sector of the State Council.” The Enterprise Accounting Standards state that “business accountants shall be measured in monetary terms.” Although, theoretically, Bitcoin may be regarded as a non-monetary asset, i.e. an asset other than a monetary asset, there are no comparable criteria for measuring whether it is commercially substantial, i.e. future cash flows, etc., and how its fair value is measured, it will be difficult to meet business accounting standards by using Bitcoin, and it is likely to be considered an accounting irregularity such as “a casual change in accounting treatment”.
我国《会计法》规定，“有下列情形之一的，由县级以上人民政府财政部门责令限期改正，可以对单位并处三千元以上五万元以下的罚款；对其直接负责的主管人员和其他直接责任人员，可以处二千元以上二万元以下的罚款；属于国家工作人员的，还应当由其所在单位或者有关单位依法给予行政处分：…（五）随意变更会计处理方法的；（六）向不同的会计资料使用者提供的财务会计报告编制依据不一致的；（七）未按照规定使用会计记录文字或者记帐本位币的；”情节严重的，还可能被追究刑事责任。
The Accounting Act provides that “the people's finance departments at or above the county level shall order a correction of the limitation period and shall be liable to a fine of not less than 3000 yuan and not more than 50,000 yuan for each unit; the directors and other persons directly responsible for them shall be liable to a fine not less than 20,000 yuan and that persons who belong to the State shall also be subject to administrative sanctions, in accordance with the law, by their own units or related units:... (v) arbitrarily changing the accounting treatment; (vi) inconsistently preparing financial accounting reports to different users of accounting information; (vii) failure to use the prescribed accounting records or to record local currency;” in serious circumstances, there may also be criminal liability.
同时我国《税收征管法》规定，“纳税人、扣缴义务人按照有关法律、行政法规和国务院财政、税务主管部门的规定设置帐簿,根据合法、有效凭证记帐,进行核算。”因此如果由此被认定为具有逃税嫌疑，可能还会受到税务部门的调查处理。
At the same time, our Tax Administration Act provides that “the taxpayer, the withholding obligor, in accordance with the relevant laws, administrative regulations and the rules of the fiscal and tax authorities of the Council of State, shall maintain a book of accounts, which shall be accounted for on the basis of legal and valid documents.” Thus, if it is found to be suspected of tax evasion, it may be subject to investigation by the tax authorities.
因此，目前如果企业在进行销售或资金往来中使用比特币，容易引发财务会计和税务违规调查。（金诚同达律师事务所?张烽）
(b) is therefore at present liable to trigger financial accounting and tax irregularities if the business uses bitcoins for sales or financial transactions. (Kingchen and Da's law firm?)
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