比特幣和加密貨幣：它們是什麼以及它們在印度的法律地位是什麼？

在國會馬哈拉施特拉邦總統 Nana Patole 和 NCP (SP) 的 Supriya Sule 被指控參與「非法比特幣活動」以資助他們的民意調查之後，比特幣和加密貨幣再次成為新聞焦點。

Bitcoin and cryptocurrency are back in the news after allegations were levelled against Congress's Maharashtra president Nana Patole and NCP (SP)'s Supriya Sule of being involved in "illegal bitcoin activities" to fund their poll campaign. Here is a look at what cryptocurrency/bitcoins are:

在國會馬哈拉施特拉邦總統 Nana Patole 和 NCP (SP) 的 Supriya Sule 被指控參與「非法比特幣活動」以資助他們的民意調查之後，比特幣和加密貨幣再次成為新聞焦點。以下是加密貨幣/比特幣的定義：

CRYPTOCURRENCY: A cryptocurrency is a digital or virtual currency secured by cryptography, which makes it nearly impossible to counterfeit or double-spend. They exist on decentralised networks using blockchain technology — a distributed ledger enforced by a disparate network of computers.

加密貨幣：加密貨幣是一種由密碼學保護的數位或虛擬貨幣，這使得幾乎不可能偽造或雙重花費。它們存在於使用區塊鏈技術的去中心化網路上——一種由不同的電腦網路執行的分散式帳本。

BITCOIN: Bitcoin is the name of the most recognized cryptocurrency, the one for which blockchain technology was created.

比特幣：比特幣是最受認可的加密貨幣的名稱，區塊鏈技術就是為它而創建的。

- Cryptocurrency has no intrinsic value and is not redeemable for another commodity, such as gold

- 加密貨幣沒有內在價值，不能兌換其他商品，例如黃金

- has no physical form and exists only in the network

- 沒有實體形態，只存在於網路中

- its supply is determined by the protocol, not a central bank

- 其供應量由協議決定，而非由中央銀行決定

LEGAL STATUS:

法律地位：

India is formulating a framework for cryptocurrencies, but until it is enacted, crypto is not yet illegal.

印度正在製定加密貨幣框架，但在該框架頒布之前，加密貨幣尚未違法。

In 2022, the government announced a flat 30 per cent tax on gains arising from cryptocurrencies. Taxing income from cryptocurrencies does no necessarily and explicitly legalise cryptocurrencies.

2022 年，政府宣布對加密貨幣產生的收益徵收 30% 的統一稅。對加密貨幣收入徵稅並不一定且明確地使加密貨幣合法化。

The Reserve Bank of India (RBI) too has been skeptical about the use of private crypto assets and considers it as a major threat to macroeconomic and financial stability of the country.

印度儲備銀行（RBI）也對私人加密資產的使用持懷疑態度，並認為這是對該國宏觀經濟和金融穩定的主要威脅。

Finance Minister Nirmala Sitharaman has repeatedly stated that cryptocurrency issued by private entities cannot be the currency. Currency it would be when the Reserve Bank of India issues a digital currency, he had stated.

財政部長 Nirmala Sitharaman 多次表示，私人實體發行的加密貨幣不能成為貨幣。他表示，當印度儲備銀行發行數位貨幣時，這將是貨幣。

Private digital currencies/virtual currencies/crypto currencies have gained popularity in the past one decade or so. Regulators and governments have been sceptical about these currencies and are apprehensive about the associated risks.

私人數位貨幣/虛擬貨幣/加密貨幣在過去十年左右的時間裡得到了普及。監管機構和政府一直對這些貨幣持懷疑態度，並對相關風險感到擔憂。

It can be noted that on March 4, 2021, the Supreme Court had set aside an RBI circular of April 6, 2018, prohibiting banks and entities regulated by it from providing services in relation to virtual currencies.

值得注意的是，2021年3月4日，最高法院撤銷了印度儲備銀行2018年4月6日的通知，禁止其監管的銀行和實體提供與虛擬貨幣相關的服務。

Currently, crypto assets are unregulated in India. Here cryptocurrencies are regulated from the perspective of anti-money laundering law. Besides that, income tax and TDS is levied on earnings from trading in such virtual digital assets. Also, GST is levied on cryptocurrency exchanges.

目前，加密資產在印度不受監管。這裡從反洗錢法的角度對加密貨幣進行監管。除此之外，還對此類虛擬數位資產的交易收益徵收所得稅和TDS。此外，加密貨幣交易所還需繳納商品及服務稅。

In July last year, Finance Minister Nirmala Sitharaman had said that "international collaboration" would be needed for any effective regulation or ban on cryptocurrency.

去年 7 月，財政部長 Nirmala Sitharaman 曾表示，對加密貨幣的任何有效監管或禁令都需要「國際合作」。

RBI STANCE:

印度儲備銀行立場：

Earlier, the Reserve Bank of India had proposed a ban that was set aside by a court order. The RBI considers cryptocurrencies as huge risks to financial stability, and monetary stability. RBI Governor Shaktikanta Das had last month said that such virtual assets may create a situation where the central bank may lose control of money supply in the economy.

早些時候，印度儲備銀行提出了一項禁令，但被法院命令擱置。印度儲備銀行認為加密貨幣對金融穩定和貨幣穩定構成巨大風險。印度央行行長沙克蒂坎塔·達斯(Shaktikanta Das)上個月表示，此類虛擬資產可能會造成央行可能失去對經濟中貨幣供應的控制的情況。

The RBI has recommended that crypto assets should be prohibited. Crypto assets are by definition borderless and require international collaboration to prevent regulatory arbitrage. Therefore, any legislation for regulation or for banning can be effective only with significant international collaboration on evaluation of the risks and benefits and evolution of common taxonomy and standards.

印度儲備銀行建議禁止加密資產。加密資產從定義上來說是無國界的，需要國際合作來防止監管套利。因此，任何監管或禁止立法只有在評估風險和利益以及共同分類法和標準的演變方面進行重大國際合作才能有效。

WAY FORWARD:

前進之路：

Currently, an inter-ministerial group (IMG), comprising officials from RBI, Sebi and finance ministry, is looking into a wider policy for cryptocurrencies. A discussion paper from the IMG is awaited, which will give the stakeholders an opportunity to give their views before India decides on its policy stance on crypto currencies.

目前，一個由印度央行、印度央行和財政部官員組成的部際小組（IMG）正在研究更廣泛的加密貨幣政策。 IMG 正在等待一份討論文件，這將使利益相關者有機會在印度決定其加密貨幣政策立場之前發表意見。