FATF第四轮互评估对强化我国受益所有人识别的启示

The Inspiration of FATF's Fourth Round of Mutual Evaluation on Strengthening the Identifi cation of Benefi cial Owners in China

2018年,中国开始进行金融行动特别工作组FATF第四轮互评估,并顺利通过此次互评估。2019年4月,FATF公布了中国第四轮互评估报告,该报告为我国反洗钱后续整改工作提供了可靠依据。互评估中涉及到受益所有人识别的指标有IO5、R24、R25。然而这三个指标的评级结果均不太理想,根据FATF互评估后续工作要求,我国将于2020年6月提交初步整改报告,并于2022年解决绝大部分合规性问题,因此工作任务十分紧迫。2020年4月FATF公布了韩国第四轮互评估报告,本文结合报告中涉及到我国在受益所有人识别方面存在的主要问题以及韩国在受益所有人识别的做法,提出切实可行的建议。

In 2018,China started the fourth round of Mutual Evaluation of FATF,and successfully passed this mutual evaluation.In April 2019,FATF published the fourth round of China's mutual assessment report,which provided a reliable basis for China's anti-money laundering follow-up rectifi cation work.Immediate Outcome5,Recommendation 24 and Recommendation 25 are the indicators related to beneficial owner identification in mutual evaluation.However,the rating results of these three indicators are not satisfactory.According to the follow-up work requirements of FATF mutual evaluation,China will submit a preliminary rectifi cation report in June 2020 and solve most compliance problems in 2022,so the task is very urgent.In April,2020,FATF published the fourth round of Korea's mutual evaluation report.This paper puts forward practical suggestions based on the main problems in the identifi cation of benefi cial owners in China and the practices of Korea in the identifi cation of benefi cial owners.