去香港做OTC 还会触犯中国境内法律高压线吗？
导读
一直以来，由于香港开放的营商环境以及宽松的通关政策，吸引着众多内地人士来港开展业务。自2022年10月，港府发布《政策宣言》以来，更是引发了一阵内地Web3人士的“来港热”。但是，很多内地人士都关心一个非常重要的问题：内地人到香港开展USDT与港币或者美元间的兑换生意，会不会在境内构成违法犯罪，特别是非法经营罪中的“非法买卖外汇”？本文将从不同场景出发，结合非法经营罪的构成要件、保护法益、外汇管理制度等，论证内地人在香港做USDT与港币/美元等外币之间的兑换生意，是否会触犯中国境内法律高压线的问题。
一、结合不同场景分析：内地人在香港做外币兑外币或者外币兑USDT生意，是否违反境内法律？
（一）、从《外汇管理条例》及相关法律法规的角度：USDT与港币/美元兑换的流程中，不碰人民币，看起来似乎很难受境内法律追究。
我国对外汇的管理一直秉持着“集中管理，统一经营”的从严态度，而《中华人民共和国刑法》第二百二十五条非法经营罪中所规定的“非法买卖外汇”，则要求在此基础上还要达到情节严重的标准，且具有营利目的。结合《外汇管理条例》出台的背景，我们不难发现其制定的核心目的就是要加强对人民币境外流通和交易的管理，尤其在经济全球化大背景下，更要保护人民币在国际市场中的稳定价值和交易地位。而这一目的，也和非法经营罪中“非法买卖外汇”保护的法益——人民币币值及市场经济秩序的稳定，是相一致的。
《中华人民共和国外汇管理条例》第四十五条将“私自买卖外汇、变相买卖外汇或者倒买倒卖外汇”明确列为须接受行政处罚直至追究刑事责任的违法犯罪行为。全国人大常委会《关于惩治骗购外汇、逃汇和非法买卖外汇犯罪的决定》第四条第一款规定：“在国家规定的交易场所以外非法买卖外汇，扰乱市场秩序，情节严重的，依照刑法第二百二十五条的规定定罪处罚。”那么，其中的“变相买卖外汇行为”应该怎么理解？以买卖虚拟币为媒介，和人民币“搭桥”完成换汇交易，是否属于变相买卖外汇呢？
根据最高法发布的《<关于办理非法从事资金支付结算业务、非法买卖外汇刑事案件适用法律若干问题的解释>的理解与适用》（以下简称《理解适用》）第三条的第（二）点，“变相买卖外汇，是指在形式上进行的不是人民币和外汇之间的直接买卖，而采取以外汇偿还人民币或以人民币偿还外汇、以外汇和人民币互换实现货币价值转换的行为。”从这条看，涉及到人民币的利用虚拟币换汇行为，就很可能被认定成典型的变相买卖外汇行为。不过，无论是直接或变相买卖外汇，都要求整个流程至少有一个环节接触到人民币，从这个角度出发，如果去香港做OTC，在USDT与外币兑换的流程中完全不碰人民币，看起来又似乎很难构成“变相买卖外汇”。但是，这种行为真的完全安全吗？
我们认为：要探讨内地人去香港做OTC是否可能涉嫌构成我国境内的非法经营罪，必须结合我国外管相关的法律法规、非法经营罪保护的法益等来进行溯本追源的分析。
国务院于1996年1月颁布的《外汇管理条例》第45条将“私自买卖外汇、变相买卖外汇、倒买倒卖外汇和非法介绍买卖外汇”这四种行为规定为外汇违法行为。虽然《条例》规定“构成犯罪的，依法追究刑事责任”，但并没有明确规定定罪处罚的具体根据。因此，这一规定只属于一种提示性的规定。此后，最高法在1998年8月颁布了《关于审理骗购外汇、非法买卖外汇刑事案件具体应用法律若干问题的解释》（以下简称《解释》），其中第3条规定：“在外汇指定银行和中国外汇交易中心及其分中心以外买卖外汇，扰乱金融市场秩序，具有下列情形之一的，按照刑法第225条第（三）项（现为第（四）项）的规定定罪处罚：（一）非法买卖外汇20万美元以上的；（二）违法所得5万元人民币以上的。”这是司法解释首次规定非法买卖外汇行为应当按照非法经营罪定罪量刑。此后不久，全国人大常委会发布的《决定》第4条规定：“在国家规定的交易场所以外非法买卖外汇，扰乱市场秩序，情节严重的，依照刑法第225条的规定定罪处罚......”这一规定基本上再次肯定了前述司法解释。
通过以上法律法规，不难看出：非法经营罪中“非法买卖外汇”要保护的法益就是中国的外汇管理制度与市场秩序的稳定。因此，如果OTC行为发生在境内，且涉及到人民币，当然是有构罪风险的，但是，如果是去香港做OTC，使用的也是外币，还属不属于“变相买卖外汇”呢？我们认为：这要根据不同的场景来区别看待，让我们结合下面两个场景来进行具体分析：
（二）、内地人在香港，外币兑外币或者使用外币进行USDT交易的场景。
内地人在香港，用外币兑外币或者使用外币进行USDT交易，如果行为人取得外币的行为与人民币毫无干系，违法的风险自然极低。但是，如果行为人的外币是用人民币兑换得到的，就需要分情况讨论了：
1、通过合法渠道由人民币兑成外币，再在香港兑成其他外币或进行虚拟币交易。
首先，如果将前后两行为拆开来看，两者都是没有什么问题的。但，需要注意的是：如果这两个行为被办案机关认定为连续的一行为，就存在被追究刑事责任的风险。因为，办案机关可能会认为前面“通过合法渠道由人民币兑换外币”的行为，就是为了实施后面的“将换得的外币兑换成另一种外币”或者“使用换得的外币进行虚拟币交易从而获取另一种外币”的行为，二者属于手段与目的的关系。此时，中间合法换得的外币就相当于一种媒介，被行为人用作规避我国外汇监管的幌子，本质上还是侵犯了非法经营罪所保护的法益，从而实现行为人“人民币——外币”的兑换目的，就有可能被办案机关认为是以合法手段掩盖非法目的，而进行追究。
不过，话虽如此，在实际操作中，由于涉及到境外因素、虚拟货币交易等多方面难题，境内办案机关在取证方面往往存在很大的困难，而管辖权同样也是一个绕不开的问题。因此，该行为很可能由于证据不足或管辖权难以解决等原因而无法推进。
2、通过非法渠道以人民币兑换外币，再在境外兑换为其他外币或进行虚拟币交易。
在这种情况下，既然前行为已经违反了我国相关法律，那么后行为无论是在境外兑换成其他外币还是进行虚拟币交易，其实都已经不重要了，整体行为的刑事风险自然是远远大于上一种情形的。此时，如果行为人将人民币“非法”兑换为外币的行为，是在换汇业务已被合法化的境外国家或地区，被合法批准后进行的，还可能以管辖在境外为由挣扎一下；但是，如果非法兑换外币的行为发生在境内，那么行为人无论跑到天涯海角，我国刑法都是可以管得到的。
（三）、内地人在中国境内通过线上形式，进行外币兑换外币或者使用外币进行USDT交易的场景。
为实施外币兑外币或者外币兑USDT的行为，境内的中国人往往会选择通过“翻墙”“篡改大陆IP”“购买境外马甲身份”的方式，在线上通过境外交易所来完成兑换流程。那么，这种行为是否会被我国追究刑事责任？这就要看：利用网络实施的线上行为在涉嫌刑事犯罪时，能否落入我国的刑事管辖范围。
经过我们团队的研究发现：内地人在境内通过互联网进行外币兑外币或者外币兑USDT的行为在涉嫌刑事犯罪，一般会被办案单位认定为“利用计算机网络实施的犯罪”，适用《刑事诉讼法》第二十五条、公安部《公安机关办理刑事案件程序规定》第十六条、第十七条及最高法、最高检、公安部《关于办理信息网络犯罪案件适用刑事诉讼程序若干问题的意见》（法发〔2022〕23号）第二条等规定，遵循“以犯罪地公安机关管辖为主，犯罪嫌疑人居住地公安机关管辖为辅”的地域管辖基本原则。
总的来说，行为人在境内通过线上进行外币兑外币或者外币兑USDT的行为，通常是逃不过境内管辖的。即使由于网络犯罪的特殊性，导致犯罪地不在境内，无法受境内公安机关管辖，也会因行为人的居住地在境内而落入境内办案机关的管辖范围。
二、如果内地人做外币与外币/USDT之间的兑换生意被认定为发生在香港的换汇行为，我国刑法能不能管？
（一）、整个行为中完全不接触人民币。
我们认为：如果行为人在整个虚拟货币经营行为中，根本没有涉及到人民币，那么，从刑法法益保护的角度来看，该行为不宜被纳入我国刑法的规制范畴。
非法经营罪被我国《刑法》规定在第三章“破坏社会主义市场经济秩序罪”中，其保护的法益具有鲜明的国家特色，充分体现了我国的社会主义制度和市场经济体制。我国《刑法》中非法经营罪所规制的“非法换汇”行为，主要是为了保护作为我国主权货币的人民币的币值稳定。
那么，如果说从买币到卖币的整个虚拟货币经营行为中，其中的任意一个环节都不涉及人民币，实际上也不会对人民币的币值产生任何的影响，并不会侵害到非法经营罪所要保护的法益。在这种情况下，我国刑法就不宜对其进行管辖。
（二）、不直接接触人民币，但所使用的虚拟币是从人民币兑换而来的。
与上述情形不同，在这种情形中，如果将整个虚拟货币经营行为看作一个整体，一定程度上属于间接完成了人民币与外币之间的兑换，进而可能会影响到人民币的币值稳定性。所以，内地人去香港做外币兑外币/USDT的生意，需要注意的是：这些找你换外币的人，手上的USDT是不是从人民币兑换而来的。若确实是由人民币兑换而来，就要进一步看你主观对这一情况是否明知。
因为，仅仅是进行外币与USDT之间的交易，不涉及人民币的话，根据我国目前相关政策和法律规定，只是一种正常业务性行为，并不涉嫌违法犯罪。但若从帮助犯的角度出发，在你主观明知道他人的USDT是由人民币兑换得来的，仍然帮助其将USDT进一步转化为外币时，就属于帮助他人间接实现人民币兑外币进行买卖外汇的目的。所以说，一旦办案机关有证据证明你主观上对客户的USDT从人民币换过来的情况是知情的，或者是应当知情的，同时经营数额超过500万人民币，根据境内的法律就达到“非法买卖外汇”且“情节严重”的标准，进而构成“非法经营罪”了。
但是，如果内地人在香港做外币兑外币/USDT的生意，客户的U或者外币不是人民币换的，或者即使是人民币换的，你主观上不知情也不应当知情，这种情况下，还会触碰境内的法律吗？我们认为：从境内的《外汇管理条例》等相关法律规定来看，这种情况下确实没有影响人民币的收支平衡，也没有导致人民币资金的外流，那么，理论上也就不会触犯境内的外汇管制相关规定。这就好比境外的换钱所，从事港币、欧元、日元、美金之间的兑换一样，但是，你在境外做这种业务，也是要注意境外所在地的法律规定的，在当地做好合规工作，当地金融机构如有持牌要求的，要及时申请相关牌照。
Introduction Hong Kong's open business environment and relaxed customs clearance policy have always attracted many mainlanders to do business in Hong Kong. Since the Hong Kong government issued a policy declaration in January, it has triggered a wave of mainlanders' enthusiasm for coming to Hong Kong. However, many mainlanders are concerned about a very important question: Will mainlanders' exchange business with Hong Kong dollars or US dollars in Hong Kong constitute illegal crimes, especially illegal trading of foreign exchange in the crime of illegal business operations? The constitutive elements of the crime of legal business operation, such as protecting the interests of foreign exchange management system, etc., demonstrate whether mainlanders doing exchange business with foreign currencies such as Hong Kong dollars and US dollars in Hong Kong will violate the high-voltage line of laws in China. Combining different scenarios, analyze whether mainlanders do foreign currency exchange or foreign currency exchange business in Hong Kong is in violation of domestic laws. From the perspective of foreign exchange management regulations and related laws and regulations, it seems very difficult to avoid touching RMB in the process of exchange with Hong Kong dollars and US dollars. Management has always adhered to the strict attitude of centralized management and unified operation, and the illegal trading of foreign exchange stipulated in Article 225 of the Criminal Law of People's Republic of China (PRC) requires that it must meet the serious standards and have profit-making purposes. Combined with the background of the introduction of foreign exchange management regulations, it is not difficult to find that the core purpose of its formulation is to strengthen the management of RMB overseas circulation and trading, especially in the context of economic globalization, and to protect RMB in the international market. Stabilize the value and trading status, and this purpose is also consistent with the legal interest of illegal trading of foreign exchange in the crime of illegal business operation and the stability of the market economic order. Article 45 of the Regulations on the Administration of Foreign Exchange in People's Republic of China (PRC) clearly lists buying and selling foreign exchange in disguise or buying and selling foreign exchange in reverse as an illegal and criminal act that must be subject to administrative punishment until criminal responsibility is investigated. Article 4 of the National People's Congress Standing Committee (NPCSC)'s decision on punishing the crimes of fraudulent purchase of foreign exchange and illegal trading of foreign exchange. If it is stipulated that illegal trading of foreign exchange outside the trading places stipulated by the state disturbs the market order, it shall be convicted and punished in accordance with the provisions of Article 225 of the Criminal Law. Then how to understand the disguised trading of foreign exchange? Is it a disguised trading of foreign exchange by buying and selling virtual currency as a medium and bridging RMB? Understanding and understanding of some issues concerning the application of laws in handling criminal cases of illegal trading of foreign exchange in fund payment and settlement business issued according to the Supreme Law. The second point of applying Article 3 is to buy and sell foreign exchange in disguised form, which refers to the act of repaying RMB with foreign exchange or exchanging foreign exchange with RMB to realize currency value conversion instead of direct trading between RMB and foreign exchange. From this point of view, it is likely to be regarded as a typical act of buying and selling foreign exchange in disguised form, but both direct and disguised trading of foreign exchange require at least one whole process. From this point of view, if you go to Hong Kong and don't touch RMB at all in the process of foreign currency exchange, it seems difficult to buy and sell foreign exchange in disguise, but is this behavior really completely safe? We think that to explore whether mainlanders going to Hong Kong may be suspected of constituting the crime of illegal business operation in China, we must combine the legal interests protected by the crime of illegal business operation with the laws and regulations related to foreign management in China to analyze the foreign exchange management regulations promulgated by the State Council in June. Article 4 the four acts of buying and selling foreign exchange privately, buying and selling foreign exchange in disguise, buying and selling foreign exchange illegally and introducing and selling foreign exchange illegally are defined as illegal acts of foreign exchange. Although the regulations stipulate that criminal responsibility shall be investigated according to law if it constitutes a crime, the specific basis for conviction and punishment is not clearly defined, so this provision is only a suggestive provision. Since then, the Supreme Law promulgated an explanation on several issues concerning the specific application of laws in the trial of criminal cases of fraudulently buying foreign exchange and illegally buying and selling foreign exchange. Buying and selling foreign exchange outside the designated foreign exchange banks and China Foreign Exchange Trading Center and its sub-centers disturbs the order of the financial market under any of the following circumstances, and is convicted and punished according to the provisions of Item 3 of Article 3 of the Criminal Law, and the illegal income from buying and selling foreign exchange is more than 10,000 US dollars, and the illegal income is more than 10,000 yuan. This is the first time that the judicial interpretation stipulates that illegal buying and selling foreign exchange should be convicted and punished according to the crime of illegal business operation, and the decision issued by the National People's Congress Standing Committee (NPCSC) shortly thereafter is stipulated in Article 1 of the state-regulated trading venue. Therefore, if the illegal trading of foreign exchange disrupts the market order seriously, it will be convicted and punished according to the provisions of Article of the Criminal Law. This provision basically reaffirms the aforementioned judicial interpretation. Through the above laws and regulations, it is not difficult to see that the legal interest to be protected in the crime of illegal trading of foreign exchange is the stability of China's foreign exchange management system and market order. Therefore, if the act occurs in China and involves RMB, it is of course a crime, but if it is used in Hong Kong, it is also foreign currency, and it is not a disguised purchase. We think this should be treated differently according to different scenarios. Let's make a concrete analysis based on the following two scenarios. Second, the scene of mainlanders trading foreign currency against foreign currency or using foreign currency in Hong Kong. If the actor's behavior of acquiring foreign currency has nothing to do with RMB, the risk of breaking the law is naturally extremely low. However, if the actor's foreign currency is exchanged with RMB, it needs to be discussed through legal channels according to different situations. Converting RMB into foreign currency and then converting it into other foreign currencies in Hong Kong or conducting virtual currency transactions, first of all, if the two acts are separated, there is no problem, but it should be noted that if these two acts are recognized as a continuous act by the case-handling organ, there is a risk of being investigated for criminal responsibility, because the case-handling organ may think that the previous act of converting RMB into foreign currency through legal channels is to implement the later act of converting the exchanged foreign currency into another foreign currency or using it for exchange. The behavior of foreign currency trading in virtual currency to obtain another foreign currency belongs to the relationship between means and purpose. At this time, the foreign currency legally exchanged in the middle is equivalent to a kind of media used by the actor as a cover to evade China's foreign exchange supervision. In essence, it violates the legal interests protected by the crime of illegal business operation, so as to realize the purpose of RMB foreign currency exchange of the actor, which may be investigated by the case-handling organ as a legal means to cover up the illegal purpose. However, in practice, due to many difficulties such as virtual currency trading involving overseas factors, domestic case-handling organs often have great difficulties in obtaining evidence 比特币今日价格行情网_okx交易所app_永续合约_比特币怎么买卖交易_虚拟币交易所平台
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