反洗钱和反恐融资视角下受益所有人透明度问题检视

On the Transparency of Beneficial Owner from the Perspective of Anti-money Laundering and Counter-terrorist Financing

根据2019年4月FATF公布的《中华人民共和国反洗钱和反恐怖融资措施互评报告》,我国保障法人和法律安排的受益所有人透明度的执行措施不符合FATF反洗钱和反恐融资国际标准。我国应拓宽法人受益所有人信息获取渠道,规定无记名股票必须实名存放于指定机构,严格规范名义股东名义董事的信息登记和保存制度;应设立民事信托登记中心,登记民事信托的委托人、受托人、受益人身份;应进一步明确金融机构的客户尽职调查义务,并让房产交易机构、会计师事务所、律师事务所、公证机构、公司服务提供商等特定非金融机构切实履行其客户尽职调查义务。

According to the mutual evaluation report on Anti-money Laundering and Counter-terrorist Financing Measures of the People’s Republic of China released by FATF in April 2019,China’s implementation measures to ensure the transparency of legal persons and beneficial owners of legal arrangements do not meet the international standards of anti-money laundering and counter-terrorist financing recommended by FATF.China should broaden the information access channel of the beneficial owners of legal persons,require bearer shares to be held with a designated institutions who knows the real holders of those shares,strictly regulate the information registration and preservation system of nominee shareholders and nominee directors,establish a civil trust registration center to register the identities of the trustor,trustee and beneficiaries of the civil trust,further clarify the customer due diligence obligations of financial institutions,and let specific non-financial institutions,such as real estate trading institutions,accounting firms,law firms,notary and company service providers,conscientiously fulfill their customer due diligence obligations.