比特币和加密货币：它们是什么以及它们在印度的法律地位是什么？

在国会马哈拉施特拉邦总统 Nana Patole 和 NCP (SP) 的 Supriya Sule 被指控参与“非法比特币活动”以资助他们的民意调查之后，比特币和加密货币再次成为新闻焦点。

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:

在国会马哈拉施特拉邦总统 Nana Patole 和 NCP (SP) 的 Supriya Sule 被指控参与“非法比特币活动”以资助他们的民意调查之后，比特币和加密货币再次成为新闻焦点。以下是加密货币/比特币的定义：

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.

加密货币：加密货币是一种由密码学保护的数字或虚拟货币，这使得几乎不可能伪造或双重花费。它们存在于使用区块链技术的去中心化网络上——一种由不同的计算机网络执行的分布式账本。

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

比特币：比特币是最受认可的加密货币的名称，区块链技术就是为它而创建的。

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

- 加密货币没有内在价值，不能兑换其他商品，例如黄金

- has no physical form and exists only in the network

- 没有物理形态，仅存在于网络中

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

- 其供应量由协议决定，而不是由中央银行决定

LEGAL STATUS:

法律地位：

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

印度正在制定加密货币框架，但在该框架颁布之前，加密货币尚未违法。

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，政府宣布对加密货币产生的收益征收 30% 的统一税。对加密货币收入征税并不一定且明确地使加密货币合法化。

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.

印度储备银行（RBI）也对私人加密资产的使用持怀疑态度，并认为这是对该国宏观经济和金融稳定的主要威胁。

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.

财政部长 Nirmala Sitharaman 多次表示，私人实体发行的加密货币不能成为货币。他表示，当印度储备银行发行数字货币时，这将是货币。

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.

私人数字货币/虚拟货币/加密货币在过去十年左右的时间里得到了普及。监管机构和政府一直对这些货币持怀疑态度，并对相关风险感到担忧。

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，最高法院撤销了印度储备银行2018年4月6日的通知，禁止其监管的银行和实体提供与虚拟货币相关的服务。

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，加密资产在印度不受监管。这里从反洗钱法的角度对加密货币进行监管。除此之外，还对此类虚拟数字资产的交易收益征收所得税和TDS。此外，加密货币交易所还需缴纳商品及服务税。

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，财政部长 Nirmala Sitharaman 曾表示，对加密货币的任何有效监管或禁令都需要“国际合作”。

RBI STANCE:

印度储备银行立场：

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.

早些时候，印度储备银行提出了一项禁令，但被法院命令搁置。印度储备银行认为加密货币对金融稳定和货币稳定构成巨大风险。印度央行行长沙克蒂坎塔·达斯(Shaktikanta Das)上个月表示，此类虚拟资产可能会造成央行可能失去对经济中货币供应的控制的情况。

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.

印度储备银行建议禁止加密资产。加密资产从定义上来说是无国界的，需要国际合作来防止监管套利。因此，任何监管或禁止立法只有在评估风险和收益以及共同分类法和标准的演变方面进行重大国际合作才能有效。

WAY FORWARD:

前进之路：

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，一个由印度央行、印度央行和财政部官员组成的部际小组（IMG）正在研究更广泛的加密货币政策。 IMG 正在等待一份讨论文件，这将使利益相关者有机会在印度决定其加密货币政策立场之前发表意见。