【作者】 刘凡；

【导师】 张庆麟；

【作者基本信息】 武汉大学 ， 国际法， 2014， 博士

【摘要】 洗钱是当今国际社会公认的严重犯罪行为。随着对金融行业防控洗钱力度的加大,洗钱不法分子传统的洗钱渠道已经从金融行业演变为了金融行业和非金融行业并存。因此,除了金融行业反洗钱法律制度以外,非金融行业反洗钱法律制度无疑也应是防治洗钱的又一重要手段。针对洗钱渠道变化的趋势,国际社会加大了对非金融行业反洗钱立法的研究,而且更是从中提取了具有典型代表意义的行业加以重点立法,这些行业被统称为“特定非金融行业”。经济全球化在促进世界经济发展的同时,也带来诸如跨国犯罪这样的负面效应。而跨国洗钱则是跨国犯罪的典型表现之一。在这样的背景下,我国也不可避免地受到影响,出现了多种形式的洗钱犯罪。我国反洗钱工作起步较晚,近年来的洗钱犯罪情况更是表明,我国的反洗钱形势不容乐观。从特定非金融行业反洗钱立法来看,这一方面的工作更是在反洗钱法律体系中处于相对短板的位置。本文从该制度目前在国际反洗钱法律体系中的现状入手,从国际法和比较法的角度,梳理有关国际组织和相关典型国家关于特定非金融行业反洗钱立法,并针对我国特定非金融行业反洗钱法律制度存在的问题,提出了完善立法的建议。全文共分六个部分对上述内容作出论述：第一章引言部分首先介绍了对特定非金融行业反洗钱法律制度加以研究的目的和意义。和金融行业反洗钱法律制度研究相比,特定非金融行业的理论研究明显滞后,未能给反洗钱实践提供应有的积极指导。从中国情况来看,国内反洗钱工作的重点在于金融行业,特定非金融行业的反洗钱工作无论是实践还是理论研究都开展的不充分。其次,从国内外两方面介绍了当前对该领域的研究现状,佐证了开展该领域反洗钱法律制度研究的必要性。最后,对本文的研究内容和方法作了介绍。第二章主要探讨了洗钱的基本概念以及特定非金融行业和反洗钱的关系。本章首先以有关国际公认的法律文件或工作标准关于洗钱的概念为样本,提炼出洗钱概念的共性方面,并结合当前国际反洗钱的最新实践,从内涵和外延两个方面对洗钱作出了规定。其次,从定量方面对全球的洗钱规模作出描述,从定性方面,以经济、政治、社会三个维度对洗钱的危害性作出了全方位的描述,以期对洗钱作出更为深刻地刻画。再次,由于反洗钱的实操性较强,需要对洗钱方法有一定的了解,所以介绍了常见的洗钱方式。最后,从纵向角度,结合联合国、FATF、欧盟等具有代表意义的国际组织关于特定非金融行业反洗钱的法律规定或工作建议,明确了特定非金融行业的定义,指出了特定非金融行业范围变化趋势,并从共性和个性两方面指出了国际社会关于特定非金融行业反洗钱的措施思路。从第三章开始,按照特定非金融行业范围,逐一对其反洗钱法律制度进行研究。第三章以房地产业为样本,首先对房地产的发展及该行业的洗钱状况作了解析,以期从整体上把握房地产业洗钱的态势。其次,分析了美国、英国和加拿大三个国家的房地产业反洗钱法律规定。从整体来看,三个国家都采取了法律、法规或行业指引的层级制度体系规定房地产业反洗钱,但美国是将房地产业纳入到金融机构以作整体规范,加拿大和英国以行政法规规定了房地产业反洗钱。从内容来看,房地产业洗钱均属于刑事犯罪,且关于房地产业反洗钱的基本义务相同。从特色来看,美国的行业指引较为具体地规定了房地产洗钱风险和应对措施；加拿大行政法规细化了房地产反洗钱的义务规定；至于英国,主要是将房地产业作为非金融行业一部分并和金融行业施加了同样的义务,基本未作细化。最后,分析了我国房地产洗钱现状及原因,针对当前我国房地产行业洗钱的严峻形势以及当前房地产业反洗钱法律制度存在的主干性法律规定缺失、操作性法律缺乏、制度位阶欠缺等问题,提出立法完善建议。第四章研究的是博彩业反洗钱法律制度。首先介绍了全球博彩业发展状况,并分析了国际博彩业洗钱现状,指出了相应原因。随后,本章选取了博彩业高度发达的美国和中国澳门进行分析。美国法律主要将博彩机构纳入到金融行业,从总体上规定了有关反洗钱义务；而具体性的反洗钱举措,则主要由行政法规细化规定了赌场的货币交易报告、交易记录保存和可疑交易报告义务以及义务豁免规定。而在州这一层级,全球赌城拉斯维加斯所在的内华达州,对于赌场要求遵守联邦法律规定的现金报告和交易记录保存义务,可疑交易报告则可自行根据内华达州赌场监管机构制定的条例执行即可。作为世界第一赌城的澳门,其博彩业反洗钱主要设置了法律、行政法规和行业指引三级制度体系,其中法律是框架性规定,行政法规则在法律基础上,进一步细化了规定；而澳门反洗钱的行业指引则更是独具特色,不仅从落实预防洗钱义方面明确了相关程序,而且这些指引是具有强制执行效力的。最后,对我国内地目前博彩洗钱的渠道进行分析,指出当前最具可能性和操作性的便是赴澳门赌博洗钱。而后,分析内地当前和博彩业有关的反洗钱法律制度建设情况,指出存在问题,并结合赴澳门赌博这一渠道,有的放矢提出加强对澳门境外博彩反洗钱的立法举措。第五章以黄金珠宝业反洗钱法律制度作为研究内容。本章从国际黄金珠宝市场发展和洗钱现况作为起始研究,进而指出了利用该行业洗钱的原因所在。其次,以执行特定非金融行业反洗钱标准较好的比利时和瑞士为例,分析两国的黄金珠宝业反洗钱法律制度。比利时刑法对该行业的洗钱行为规定为犯罪,而在预防性法律方面,则对包括黄金珠宝业在内的特定非金融行业设置了普适性的反洗钱法律义务。瑞士刑法则不仅规定了洗钱犯罪,更是对客户尽职审查设定了不作为的犯罪；瑞士刑法中,适用范围均包括了黄金珠宝行业从业人员。瑞士的预防洗钱法律,将贵金属和珠宝交易商规定为金融中介人员,并同时规定了反洗钱义务和免责条款。此外,瑞士还从行业自律组织和政府组织两方面,形成了对黄金珠宝行业反洗钱的监管格局。最后,本章分析了我国当前黄金珠宝行业市场洗钱的态势、渠道和原因,探究了当前该行业反洗钱存在的法律问题,并有针对性地作出了立法方面的回应。第六章选择了律师业的反洗钱法律制度。首先,对国际律师行业的发展和洗钱概况作了介绍,并分析了当前律师参与洗钱的原因。其次,以亚太地区重要的经济中心澳大利亚和香港作为样本分析二者律师业反洗钱法律制度。澳大利亚刑法规定了律师洗钱的刑事责任,而反洗钱专门法律一方面规定了律师的反洗钱义务,另一方面还兼顾到了其职业特权,将反洗钱义务涉及到的业务范围限定在了律师提供的金融服务项目。香港的特点在于是以刑事法律设置了律师不履行反洗钱义务的责任,同时也顾及到了律师的职业特权。此外,香港的律师协会还从行业组织角度,对律师履行反洗钱义务设定了强制性的要求。最后,本章对内地律师行业洗钱的现状和原因进行了分析,就当前该行业反洗钱法律制度存在的问题,从完善立法角度提出了改进建议。更多还原

【Abstract】 Money laundering is recognized as a serious crime by the international community. With the increase of prevention and control of money laundering in the financial sectors, traditional money laundering channels have evolved from the financial sectors to the coexistence of financial sectors with non-financial sectors. Therefore, in addition to the legal regime of anti-money laundering(AML) by financial sectors, the legal regime of AML by non-financial sectors is undoubtedly should also be another important means of prevention and control of money laundering. In connection with the change of channels of money laundering, international community has stepped up research on AML legislation in the non-financial sectors, and it is extracted from a typical representative of which to be focused on the legislation, this representative is collectively referred to as "designated non-financial business and professionals"(DNFBP).Economic globalization has brought some negative effects such as transnational crime, while which promotes world economic development, and the transnational money laundering is one of the typical manifestation of transnational crimes. In this context, China has also inevitably be affected, and there have been various forms of money laundering. China’s AML start late, and money laundering crimes in recent years have shown that the situation of AML in China is not optimistic. From the legislation of DNFBP AML, the work in this area is in a relatively short board position in AML legal system. This dissertation starts from the current status of the legislation of DNFBP AML in the international AML legal system, from international law and comparative law perspectives, combing the legislation of DNFBP AML of relevant international organizations and countries, and puts forward proposals in connection with problems of the legislation as to DNFBP AML in China. There are six parts in this dissertation to discuss the above content:Firstly, chapter one introduces the purpose and significance of the legal regime of DNFBP AML. Compared to the study of the legal regime of AML by financial sectors, legal theoretical study of DNFBP AML has lagged behind, and failed to provide proper positive guidance to AML practices. According to the situation of China, the emphasis of domestic AML work lies in financial sectors, either practice or theory of DNFBP AML is not sufficient. Secondly, this part presents the current status of research in this field from two aspects of domestic and foreign, and corroborates the necessity of research in the field of the legal regime of DNFBP AML. Finally, this part introduce the content and research methods of the dissertation.Chapter two dissusses the basic concepts of money laundering and its relation with DNFBP AML. Firstly this chapter begins with the common aspects of the concept of money laundering extracted from internationally recognized legal documents or standards, and defines money laundering from connotation and denotation combined with the most current practice of international AML. Secondly this part describes the globe scale of money laundering from the quantitative aspect, and makes a comprehensive description of harmfulness of money laundering from qualitative aspects of economic, political and social dimensions in order to make a more profound characterization. Thirdly, from a vertical angle, this chapter describes the common money laundering methods due to the practical operation of AML. Finally this chapter defines DNFBP and points out changing trend of range of DNFBP, and points out measures and ideas of international community about DNFBP AML from commonness and individuality combined with the legal provisions or working recommendations about DNFBP AML of the United Nations, FATF, EU and other typical international organizations.From the beginning of the chapter three, each chapter analyses the legal regime of AML of every business one by one according to the scope of DNFBP scope. Chapter three firstly chooses the real estate sector as the sample and analyses the development of real estate sector and the situation of money laundering through this setor in order to grasp the trend of money laundering through the real estate sector on the whole. Secondly this part analyses AML legal provisions of the real estate sector of America, Britain and Canada. On the whole, the three countries have adopted the hierarchy system including laws, regulations or guidelines to regulate AML of the real estate sector, but America puts the real estate sector into the financial institutions as a whole specification, Canada and Britain regulate the AML of the real estate sector with administrative regulations. From the content point of view, money laundering through the real estate sector is criminal, and basic obligations of AML are the same. From the characteristics, American guidelines specify risks and measures of money laundering through the real estate; Canada administrative regulations refine the obligations of AML in the real estate sector; and Britain applies the same obligations to non-financial sector including the real estate sector as financial sector. Finally this chapter analyses the current situation and reasons of money laundering through the real estate sector in China, and in connection with the grim situation of money laundering through the real estate sector and the problems such as lacking branch and operational legal provisions of AML and deficiency of legal regime hierarchy, this part puts forwards legislative suggestions.Chapter four studies the legal regime of AML of gaming. Firstly this chapter introduces the global gaming development, and analyses the current situation of international money laundering through gaming and points out the corresponding reasons. Secondly this chapter selects America and Macao, China for analysis due to its highly developed gaming sector. American laws mainly put gaming sector into financial sector and regulate AML of gaming sector as a whole. And specific AML measures and obligations of gaming and casinos such as currency transaction reporting, record keeping, suspicious transaction reporting and the exemptions are included in the detailed provisions of the administrative regulations. As for the state level of Nevada, Las Vegas, where the former gambling capital of the world locates, demands casinos to comply with the cash transaction reporting and record-keeping obligations under federal law, reporting of suspicious transactions can be implemented under its own Nevada regulations made by the gaming control institution. As the the current gambling capital of the world, Macao, China, AML of gaming mainly sets up three institutional system including laws, administrative regulations and industry guidelines, in which laws constitute the the framework of the provisions, and administrative regulations further refinement of the provisions on the basis of the law. The industry guidelines of AML of Macao, China, are more unique, not only clarify the relevant procedure of obligation implement of preventing money laundering, but also these guidelines are enforceable. Finally, this part analyses the channels of money laundering throuth gaming in the mainland of China, and points out the most likely and operational channel for money laundering through gaming is to go to casinos in Macao for money laundering. Then this part analyses the legal regime of AML relating to gaming, points out relevant problems, and pertinently put forwards legislative measures to AML of gaming to inbound persons from mainland of China.Chapter five studies AML of gold and jewelry business. Firstly this chapter starts from the current status of the development and money laundering of gold and jewelry market, and further points out reasons for money laundering through this business. Secondly this part takes Belgium and Switzerland as example due to better implement in AML standards of DNFBP, and analyses the legal regime of AML of gold and jewelry business. Belgian criminal law makes it an offence to launder money through gold and jewelry business. And on the side of preventive law, Belgium establishes universal legal obligations of AML of DNFBP including gold and jewelry business. Swiss criminal law not only defines the crime of money laundering, but also makes it an offence to negative crime of customer due diligence, and Swiss criminal law applies to gold and jewelry practitioners. The precious metals and jewelry dealers are defined as financial intermediaries in the preventive law of money laundering, and are imposed obligation of AML and exemptions. In addition, Switzerland forms the AML regulatory pattern of gold and jewelry business from self-regulatory organizations and government organizations. Finally, the chapter analyses the trend, channels and causes of money laundering in current gold jewelry marke, probes into legal problems of AML in this business and makes the targeted legislative response.Chapter six chooses the legal system of AML of lawers. Firstly this chapter introduces overview of the development of the international legal professions and money laundering in this business and analyses the reasons why lawyers are involved in money laundering. Secondly this chapter takes important economic centers in Asia Pacific, Australia and Hong Kong as a sample, to analyse legal regime of AML of legal professions. Lawers are imposed criminal obligations by Australian criminal law, and on the one hand the special AML law imposes obligations of AML to lawers, on the other hand takes into account professional privilege, which AML obligations are limited to the financial services that lawyers provide. The characterization of legal regime of AML of Hong Kong is to set up negative criminal obligation of AML, while also takes into account the professional privilege of lawyers. In addition, the law society of Hong Kong establishes mandatory requirements for lawers to fulfill the AML obligations from the perspective of self-regulatory organizations. Finally, this chapter analyses the current situation and causes of money laundering of lawers in the mainland of China, and puts forward legal suggestions for improvement as to problems of legal regime of AML of legal professions.更多还原