摘要
虚拟货币犯罪日益频发,虚拟货币相关法益亟待刑法保护,然而学界与监管界的讨论尚不充分。从虚拟货币性质的角度考虑,任何虚拟货币都不属于“货币”“证券”或“外汇”的范畴。与虚拟货币相关的行为中,“挖矿”一般不涉及犯罪,但“恶意挖矿”构成计算机犯罪;ICO(旧币换新币)构成非法吸收公众存款罪或集资诈骗罪;欺骗性或非自愿“交易”行为可能构成财产犯罪,其中对同时触犯多种罪名的行为应当以想象竞合原理择一重罪处罚;其他的一般“交易”行为则存在构成逃税罪的风险。
The crime relating to cryptocurrency is becoming more and more frequent,and the legal interests concerning cryptocurrency need to be protected by criminal law.The discussion in academic and regulatory circles,however,is not adequate.From the perspective of the nature of cryptocurrency,any cryptocurrency should not be classified as"currency","securities"or"foreign exchange".Among the behaviors relating to cryptocurrency,"mining"generally does not involve crime,but"malicious mining"constitutes computer crime;ICO(initial coin offering)constitutes the crime of illegal public deposit absorption or fund-raising fraud;Deceptive or involuntary"trading"may constitute properly crimes,in which the behavior of simultaneously committing multiple crimes should be punished by the principle of imaginative concurrence;For other general"trading"activities,there is a risk of constituting tax evasion.
作者
黄京磊
周炜迪
HUANG Jinglei;ZHOU Weidi(School of Social Science,Tsinghua University,100084;School of Economics and Management,Tsinghua University,100084)
出处
《制度经济学研究》
2022年第1期237-257,共21页
Research on Institutional Economics
基金
国家自然科学基金面上项目“数字平台动态对社会福利与金融稳定的影响”(71973076)
“大宗商品定价的新风险因子”(71973075)的阶段性成果
关键词
加密货币
财产犯罪
挖矿
ICO
证券
Cryptocurrency
Property Crime
Mining
ICO(Initial Coin Offering)
Security
