《FATF建议》的主要内容与立法启示——兼评《反洗钱法(修订草案)》相关立法条款

Key Elements of the FATF Recommendations and Legislative Implications——Addressing the Relevant Legislative Provisions of Anti-Money Laundering Law(Revised Draft)

金融行动特别工作组制定的《FATF建议》是国际公认的打击洗钱和恐怖融资的合规标准,包括一般建议、国家反洗钱和反恐怖融资的立法建议、金融机构与特定非金融行业职业反洗钱义务的建议、法人反洗钱义务的建议、金融监管部门权力配置的建议、反洗钱国际合作的建议等内容。我国《反洗钱法(修订草案)》对《FATF建议》的相关要求进行了回应,主要表现为扩大反洗钱的内涵、强化“风险为本”的反洗钱工作理念、建立受益所有人信息制度、明确特定非金融机构的概念、建立巨额现金收付申报制度等,但在虚拟货币反洗钱监管、金融机构及其工作人员责任豁免机制的构建以及《反洗钱法》的域外适用等方面,仍与《FATF建议》的要求有一定差距,有必要进一步完善。

The International Standards for Combating Money Laundering,Terrorist Financing and Proliferation Financing:FATF Recommendations developed by the Financial Action Task Force(FATF)are internationally recognized compliance stan⁃dards for combating money laundering and terrorist financing.They include general recommendations,recommendations for na⁃tional anti-money laundering and counter-terrorist financing legislation,recommendations for professional anti-money launder⁃ing obligations of financial institutions and specific non-financial sectors,recommendations for anti-money laundering obliga⁃tions of legal persons,recommendations for allocation of power by financial regulatory authorities an recommendations for inter⁃national cooperation against money laundering.Anti-Money Laundering Law(Revised Draft)of China responds to the relevant re⁃quirements of the FATA Recommendations by expanding the definition of AML,strengthening the concept of"risk-based"AML work,establishing a system of"beneficial owner information",specifying the concept of"specified non-financial institutions",and establishment of a declaration system for the receipt and payment of large amounts of cash,etc.However,there is still a gap between the FATF Recommendations and the requirements of the FATF in terms of anti-money laundering regulation of virtual currencies,the construction of immunity mechanisms for financial institutions and their personnel,and the extraterritorial appli⁃cation of the Anti-Money Laundering Law,which needs to be further improved.