比特币目前依然可以认为是合法的，在世界范围内，比特币都可以被认定为是一种虚拟商品而受到法律的保护；但是比特币作为一种“货币”的法律地位则尚未有在任何国家确立，这也是比特币支持需要努力争取的地方。如果比特币不能被法律正式确认为一种货币，那么可能会给接受它的商家和个人带来税收申报上的不便，因为接受比特币的商家将被看作是以物易物交易，而这类交易在税收申报方面比普通的交易要麻烦一些。
Bitcoin can still be considered legitimate, and it can be considered a virtual commodity worldwide protected by law; but its legal status as a “currency” has not yet been established in any country, and that is where Bitcoin supports the effort. If Bitcoin cannot be formally recognized by law as a currency, it may cause difficulties in tax declarations for the business and individuals receiving it, since the business accepting Bitcoin will be regarded as a tradable transaction, and such transactions are more cumbersome than ordinary transactions in tax declarations.
同时，比特币作为一种和货币高度类似的商品，需要符合反洗钱的需求。比特币需要在交易、占有等方面纳入个人财产申报、银行业反洗钱系统、反内幕交易、反市场操纵等体系，比特币的交易所和存储机构也可能需要政府的监管和发放牌照。一些发展较快的比特币交易所和支付服务提供商，都在积极地探索和监管机构合作，通过申请牌照、积极同监管部门沟通等方式，将比特币的支付纳入到反洗钱、反恐怖主义融资等监管框架之中。
At the same time, Bitcoin, as a commodity with a highly similar currency, needs to meet the requirements of anti-money-laundering. Bitcoin needs to be integrated into systems of personal property declarations, banking anti-money-laundering systems, anti-intel transactions, anti-market manipulation, etc. Bitcoin exchanges and storage agencies may also need government supervision and licensing.
在中国，《人民币管理条例》规定，禁止制作和发售代币票券。由于代币票券的定义并没有明确的司法解释，如果比特币被纳入到“代币票券”中，则比特币在中国的法律前景面临不确定性。文化部、商务部关于加强网络游戏虚拟货币管理工作的通知（文市发〔2009〕20号）二○○九年六月四日 《通知》称首次明确了网络游戏虚拟货币的适用范围，对当前网络游戏虚拟货币与游戏内的虚拟道具做了区分；同时，通知称，《通知》规定从事相关服务的企业需批准后方可经营。同时对网络游戏虚拟货币的使用范围做出了严格规定：不得用以支付、购买实物产品或兑换其他企业的任何产品和服务，防止网络游戏虚拟货币对现实金融秩序可能产生的冲击。
In China, the RMB Regulation stipulates that the production and sale of currency coupons is prohibited. In the absence of a clear judicial explanation for the definition of a currency coupon, bitcoins face uncertainty as to their legal prospects in China if they are included in a “money coupon.” The Ministry of Culture and the Ministry of Commerce issued a circular on strengthening the management of virtual currency for online games (No. [202009] 20), dated 4 June 1999, which states that the scope of application of the virtual currency for online games is clear for the first time, distinguishing the current virtual currency for online games from the virtual props in the game; and, at the same time, the circular states that the Notice requires approval for enterprises engaged in related services to operate.
在欧洲， 欧洲央行发表《虚拟货币架构》报告，认为比特币既不属于电子货币条令，也不符合支付服务条令。电子货币条令（2009/110/EC）使用三个标准来定义电子货币：（1）应以电子形式存储；（2）发行的资金金额价值不低于已发行的货币价值；（3）接受发行人以外的其他支付方式。比特币可能符合第一个和第三个标准，但不符合第二个标准。支付服务指令（2007/64/EC）规定了支付交易实行过程中的资金为电子货币，但它不监管电子货币的发行，也不修改电子货币制度中为电子货币指令提供的审慎性监管。因此，它引入了支付服务提供商的新类别——支付制度——但未获准发行电子货币。因此，比特币显然不属于支付服务指令的范围。
In Europe, the ECB issued a report on the Virtual Monetary Architecture, which concluded that Bitcoin was neither an electronic currency order nor a payment service order. The Electronic Currency Regulation Order (2009/110/EC) uses three criteria to define electronic currency: (1) it should be stored electronically; (2) the value of funds issued is no lower than the value of the money issued; and (3) it may accept payment other than that of the issuer. Bitcoins may meet the first and third criteria, but do not meet the second criterion. The Payment Services Directive (2007/64/EC) provides that funds in the course of payment transactions are electronic money, but it does not regulate the issuance of electronic currency and does not modify the prudential regulation of electronic currency directives in the electronic currency regime.
在美国，美国财政部金融犯罪执法系统FinCEN发布《金融犯罪执法网络法规在个人管理、交换或使用虚拟货币中的应用条例》（FIN-2013-G001）2013年3月18日《条例》首次阐明了虚拟货币，FinCEN法规定义货币（也指“实际”货币）为：美国或者其他国家的硬币或纸币，它们被指定为法定货币，可流通，通常由国家发行，作为交换的媒介被使用和接受。与实际货币相比，虚拟货币作为一种交换的媒介，在某些环境中像真实货币一样运转，但并不具备实际货币的全部属性。尤其是，虚拟货币在司法权上不具有法定货币的地位。本指引阐述了具备“可转换”性的虚拟货币。这种类型的虚拟货币具有实际货币的同等价值，或是实际货币的替代品。
In the United States, the Financial Crimes Enforcement System of the United States Department of the Treasury, FinCEN, issued the Financial Crimes Enforcement Network Regulations for the Application of Regulations for the Administration, Exchange or Use of Virtual Currency (FIN-2013-G001) for the first time in the Regulations of 18 March 2013, which define currencies (also referred to as “real” currencies) as: United States or other countries' coins, which are designated as legal currencies, negotiable, usually issued by the State, and used and accepted as a medium for exchange. Virtual currencies operate in some environments as real currencies, but do not possess the full attributes of real currencies.
2013年8月，德国政府正式认可比特币的法律和税收地位，成为全球第一个正式认可比特币合法身份的国家。
In August 2013, the German Government officially recognized the legal and tax status of Bitcoin as the first country in the world to officially recognize the legal status of Bitcoin.
我是大锅，专注量化交易，如果你对数字货币也感兴趣，欢迎一起交流~huaniang7776
I'm a big pot. I'm focused on quantifying transactions. If you're interested in digital money, you're welcome to share ~huaniang7776.
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