TIEN AO VA MOT SO VAN D £ PHAP LY DAT RA 6 VIET NAM HIEN NAY
Tran Van Bien*
Nguyen Minh Oanh*
Tdm tat: Vai cdc cdng nghe mang tinh dot phd, cdch mgng edng nghiep 4.0 dang ddt ra nhiiu vdn de phdp ly mdi, trong dd cd vdn di tiin do. Thdng qua viec tim hiiu chinh sdch, phdp ludt Viet Nam Men hdnh vi tiin do, bdi viet dua ra cdc ddnh gid vi mire dp dap ung yeu cdu dieu chinh ciia phdp ludt nude ta vi vdn di ndy; tir do, de xudt mpt sd kien nghi mang tinh dfnh hudng xdy dung vd hodn thien phdp ludt cho phu hpp.
Abstract: With groundbreaking technologies, the 4.0 Industrial Revolution has set forth novel legal issues, including cryptocurrency one. By studying Vietnam's existing
laws and policies on cryptocurrency, the article makes assessment on our laws' adaptability to legal needs on this matter; thereby, it makes directive proposals to make and perfect the law accordingly.
O y phdt trien cua xa hdi loai ngudi
^ ^ l u d n gan lien vdi su phat trien cua khoa hgc, cdng nghe vd dugc ddnh dau bang cdc cuge cdch mang cdng nghiep Idn. Cac cudc cdch mang cdng nghiep ndy tao ra nhiiu thdnh tyu va mang lai nhieu Igi ich cho con ngudi, giup gidi phdng sue lao ddng, ndng cao nang sudt lao dgng vd gia tri cupe sdng...
T h i gidi ngdy nay dang d trong giai doan phdt trien eua cudc cdch mang cdng nghiep 4.0. Cudc cdch mang ndy da tao ra nhiiu sdn phdra radi, nhiiu hinh thiic giao dich mdi, phuang thiie thanh todn radi, cac loai tai sdn mdi... Mdt trong nhting sang tao ndi bat cua cudc each mang nay Id su ra ddi ciia cdng nghe ehudi khdi (Blockchain) vd tiin do (hay cdn ggi la tiin ma hda - crypto
* TS., Vien Nha nu6c va Phap luat.
'* TS., Truang Dai hoc Luat Ha Ngi.
Bai vi6t duac cong b6 trong khuon kho thirc hien de tai cip Bg: 'Ludt ddn su trong boi cdnh cuoc cdch mgng cdng nghiip 4.0" do TS. Trin Van Bien lam chu nhiem.
currency). Sy xudt hien cua cdc loai tien do ndy dang dugc cd the gidi quan tdra vd binh ludn, ddc biet Id trong nam 2017, khi md gid cua Bitcoin vd cac ddng tien do khac tang mpt cdch chdng mat va thay ddi khdng ngung. Tren the gidi ndi chung vd Viet Nam ndi rieng, boat ddng phdt hdnh, luu trft, ddo, giao dich, ddu tu... tiSn do dien ra sdi ddng vd da dang; thu hut sd lugng Idn ngudi tham gia. Cdc boat d6ng nay mang lai nhftng thdch thuc khdng nhd cho cdc nha nghien ciiu, ban hdnh vd dp dung phdp ludt. Mot eau hoi duge dat ra bdi rdt nhieu ngudi quan tdm Id phdp ludt Viet Nam diiu chinh vdn de ndy nhu the ndo, cdc hoat dgng lien quan den tien do ed duge cdng nhdn d Viet Nam hay khdng? Cac quy dinh phdp ludt Viet Nara hien hdnh lieu da phu hgp d i diiu chinh van de tien do tren thyc t i ?
1. Chinh sach, phap ludt ViSt Nam hien hanh v i tien do
I.I. Mpt so ghi nhan chinh thuc vi mat ehinh sdch, phdp lugt lien quan din tien do
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TIENAO VA MOTSO VANDE..
- Thdng cdo bdo chi cua Ngdn hdng Nhd nude Viet Nam vi tiin do
Ngdy 27/2/2014, Ngdn hdng Nhd nude Viet Nam Idn ddu tien ra thdng cdo bao chi ve tien do'. Ngi dung cua Thdng cao tap trung vdo mdt sd van di ca ban nhu sau:
Thic nhdt, khang dinh Bitcoin Id mdt dang tien ky thuat sd (tiin do), khdng dugc phdt hdnh bdi Chinh phu hay mot td chuc tai chinh, md dugc tao ra vd van hanh dua tren he thdng cac mdy tinh kit ndi mang intemet ngang hang.
Thir hai, khang dinh sy xudt hien cua Bitcoin da gdy ra nhieu tdc hai, rui ro cho ngudi su dung nhu: Cd the trd thanh cdng cy cho tgi pham nhu nia tien, budn bdn ma tijy, trdn thue, giao dich, thanh todn tdi sdn phi phdp; nguy ca bi tdn cdng, ddnh cdp, thay ddi dft lieu hodc bi ngung giao dich la rdt Idn; boat dgng ddu tu vdo Bitcoin dn chua nhieu nguy ca ve bong bdng tai chinh, gdy thiet hai cho ngudi ddu tu; giao dich Bitcoin khdng bi chi phdi vd kiem sodt bdi CO quan quan ly nha nude ndo, do do, ngudi sd hftu Bitcoin se chiu todn bg rui ro vi khdng cd ca che bdo ve quyen lgi.
Thic ba, viec su dung Bitcoin (vd cdc loai tien do tuang ty khac) lam phuang tien thanh toan khdng dugc phdp ludt thua nhdn va bdo ve. Cdc td chuc tin dung khdng dugc phep sd dyng Bitcoin (va cdc loai tien do tuang tu khde) nhu mdt loai tien te hoac phuang tien thanh toan khi cung iing dich vu cho khach hang.
' Ngan hang Nha nuoc Viet Nam, Thdng cdo bdo chi ve Bitcoin vd cdc logi tien do tuang tif khdc, https;//www.sbv.gov.vn/webcenter/portal/vi/menu/s in/tcbc/ttvhdnhtt/ttvhdnhtt_chitiet;jsessionid=8DTJp 2bDqJrb76Qwd5bRJTBbCg7ycVDGyT9fwbbwGFl 3xFydx6ct, truy cap ngay 27/12/2019.
Thu tu, viec sd huu, mua bdn, su dyng bitcoin (vd cac loai tien do tuong ty khac) nhu mdt loai tai sdn tiem an rdt nhiiu rui ro eho ngudi ddn va khdng dugc phap ludt bdo ve.
Tiep theo Thong cao bdo ehi ngdy 27/2/2014, sdng ngdy 28/10/2017, dong vdn ban gui co quan bdo chi, Ngan hdng Nhd nude Viet Nam da khdng dinh Bitcoin vd cac loai tien do tucmg tu khdc khdng phdi Id phuang tien thanh todn hgp phdp tai ViSt Nam. Theo dd, viec phdt hanh, cung iing, su dyng Bitcoin va cac loai tiin do tuang ty khdc Idm phuang tien thanh todn la hdnh vi bi cdm tai Viet Nam^.
- Quyet dinh ciia Thu tu&ng Chinh phu liin quan din tien do
Trudc nhftng dien bien khd ludng va nhftng dnh hudng tieu eye cua cdc hoat dpng lien quan den tien do tai Viet Nam, ngdy 21/8/2017, Thu tudng Chinh phu da ban hdnh Quyit dinh sd 1255/QD-TTg vi phe duyet de dn hoan thien khung phap ly de qudn ly, xu ly ddi vdi cdc loai tdi san do, tien dien td, tiin do. Theo Quyit dinh nay, viec hoan thien khung phdp ly nay phdi dya tren ba ca sd:
(i) The che hda dudng loi, chinh sach cua Ddng, Nha nude ve bao ve quyen sd hftu, quyen tdi sdn nham giai quyet thyc tiln tdt yeu dang tdn tai vd se dien ra;
(ii) Gop phdn bao ve quyen vd lgi ieh hgp phdp cua cac nhd ddu tu trong va ngodi nude tai Viet Nam; han ch8, ngdn chdn vd kiem sodt cd hieu qud cdc nii ro, lara dyng lien quan; cu the hda cac che dinh ve quyen
^ L.Thanh, Ngdn hdng nhd nuac tuyen hd cdm su dung Bitcoin, httpsV/tuoitre.vn/ngan-hang-nha-nuoc- tuyen-bo-cain-su-dung-bitcoin-20171028102135916.
htm, fruy cap ngay 27/12/2019.
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NHANUdC VA PHAPLUATSd 4/2020
tai sdn trong Bd ludt Ddn su nam 2015 trong ITnh vuc tdi san do, tiin dien tu, tiin ao;
(iii) Nghien ciiu, tiip thu cd ebon Igc kmh nghiem qude te v i tdi sdn do, tiin dien tu, tien do de nh^n dien, xdy dung, hodn thien khung phdp ly lien quan theo nguyen tdc dam bdo sy ddng bd, thing nhdt, rainh bach, dn dinh va cd t h i du bdo trudc cua he thdng phdp ludt, phu hgp thong le qude t i .
Ddng thdi, viee hoan thien khung phdp ly nay hudng tdi ba myc tieu:
(i) Nghien ciiu, nhdn dien ddy du, chinh xdc bdn ehdt cua tdi san do, tien dien td, ti6n do theo kinh nghiem nude ngoai va thyc tien Viet Nam; mdi quan he vdi tai san thyc, ti6n thyc; vai tro cua tdi san do, tien dien td, tien do va tdc dgng cua tdi sdn do, tien dien tu, tien do tdi phdp ludt;
(ii) Ra sodt, ddnh gia thyc trang khung phdp ly ve tai san do, tien dien tu, tien do eua Viet Nam; kinh nghiem dieu ehinh cua nude ngodi va tdc dgng tdi he thong phdp ludt lien quan eua Viet Nam nham nhdn dien vd xdc dinh thdi dp cua ca quan nhd nude ddi vdi cac van de phdp ly lien quan;
de xudt cdc nhiem vy, cdng viec cy the vd nhiing dinh hudng de xay dyng, hodn thien phdp ludt ve tai sdn do, tien dien tu, tien do nham ddm bdo tuong iing vdi cdc rui ro lien quan de kiem sodt, gidm thieu cdc rui ro nay nhung khdng dugc dnh hudng den sang tao vd khdi nghiep sdng tao, ddm bdo tinh linh hoat d i phu hgp vdi sy thay ddi trong sy phdt triin khdng ngung cua cdng nghe thdng tin, thucmg mai dien tu;
(iii) Phan cdng trach nhiem, Ip trinh thyc hien cho cac Bp, nganh lien quan d i xu ly cdc vdn de dat ra.
Nhu vdy, Quyet dinh nay ehinh la ca sd phdp ly quan trpng, dat nen mdng cho viec nghien ciiu va ban hanh ede quy dinh phdp ludt lien quan den tien do trong tuang lai tai Viet Nara. (3 tdra ehinh sdch, diiu dd the hien su cdn thiit, cdp bach cua viec xdy dyng khung phdp ly d i dieu chinh cac vdn de lien quan den tien do tai Viet Nam.
- Chi thi cua Thu tudng Chinh phu ve tien do
Ngdy 11/4/2018, Thu tudng Chinh phu ban hdnh Chi thi sd 10/CT-TTg v i tang cudng quan ly eac boat ddng lien quan tdi Bitcoin va cae loai tien do tucmg ty khdc.
Chi thi da de cap den nhftng rui ro va he luy cua cdc boat dgng lien quan den tien do trong thdi gian vua qua nhu: Ngudi chai tien do de gap rui ro; nguy ca su dung tien do cho boat dgng tgi pham (rua tien, tdi trg khung bd, chuyen tien bdt hgp phdp, trdn thue, lua ddo...); boat dpng dau tu, mua ban tien do, huy dpng vdn qua phdt hdnh tiSn do (ICO); dac biet Id boat ddng su dung tien do de huy dpng vdn theo phuang thuc da cdp ngdy cdng dien bien phftc tap, co nguy CO dnh hudng den su dn dinh cua thi trudng tai chinh, trat ty an toan xa hdi va cd the gdy rui ro rdt Idn ddi vdi td chuc, ca nhdn tham gia.
Tren ca sd nhiing ednh bdo nguy ca dnh hudng tieu cue cua hoat dgng lien quan den tien do, Chi thi da yeu cdu cdc Bd, ngdnh cd lien quan thuc hien viec quan ly cac boat ddng lien quan den tien do nham ban che nhung rui ro, he luy cho xa hdi; kip thdi phdt hien, ngan chan, xu ly cdc hdnh vi vi phara phdp ludt.
- CM thi cua Thdng ddc Ngdn hdng Nhd nude Viet Nam lien quan den tien do
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TIENAO VA MQTSO VAN BE...
Nham thyc hien Chi thi sd 10/CT-TTg ngdy 11/04/2018 cua Thu tudng Chinh phu ve tdng cudng qudn ly cdc boat ddng lien quan tdi Bitcoin va cdc loai tien do tuang ty khac, ngay 13/4/2018, Thdng ddc Ngdn hang Nha nude Viet Nam da ban hdnh Chi thi sd 02/CT-NHNN vi cac bien phdp tang cudng kiera sodt cdc giao dich, hoat ddng lien quan den tien do. Chi thi dua ra yeu cdu cac don vi cd lien quan (cdc td chdc tin dung, td chuc cung iing dich vu trung gian thanh toan; ede dan vi tai try sd chinh Ngdn hdng Nha nude Viet Nara; Ngdn hang Nhd nude chi nhdnh cac tinh, thdnh phd true thudc trung uang) nghiera tuc thyc hien cdc bien phap cu the nhara tang cudng kiem sodt, xu ly cdc giao dich lien quan tdi tien do.
1.2. Ddnh gid phdp lugt Viet Nam Men hdnh ve tiin do
Qua nghien cihi chung toi nhdn thdy, mac du mdt sd ca quan nhd nude cd thdm quyin da cd eac chi dao, cdnh bdo, khuyen nghi lien quan din tien do, nhung cho din nay Viet Nam vdn chua cd khung phdp luat rd rang, ddy du dieu chinh ddi vdi loai tdi sdn mdi nay; cdn nhieu vdn de phap ly lien quan din tiin do dugc ddt ra va thyc su la mdt thach thuc ddi vdi nhd lam ludt, nhftng ngudi ap dung phdp ludt d Viet Nam hien nay.
Thie nhdt, ve khdi niem tiin do La mdt hien tugng xa hgi mdi, nen hien nay cd rdt nhieu dinh nghia va each hieu ve tiin do. Mdi dinh nghia lai chi ra cdc ddc tnmg CO bdn cua tien do dudi cdc gdc dp khdc nhau. Thdi gian qua, mac du thudt ngft tiin do duge su dung thdng dung, nhung cdc thudt ngft "tiin ky thudt sd", "tiin thay thi",
"tiin intemet", "tiin ma hda" cung dugc de
cap vdi nghia tucmg duang^. Tren thuc te, tien do ed the tdn tai dudi nhieu dang nhu:
Tien do cd ehuc nang la chiing khoan; tien do cd chuc ndng la phuong tien thanh todn;
tien do cd chuc ndng Id tien ich de tiep can, su dung mot dich vy nhdt dinh... Dieu nay ddn den nhieu su nhdm Idn trong thuc te khi cdn cd su qudn ly hoac gidi quyet cua ca quan cd thdm quyen lien quan den tien do.
Khdng nhftng the, khdi niem tien do cung rdt de gdy nhdm Idn vdi khai niem tien dien tu (la hinh thiic dien tu cua tien phdp dinh).
Viec chua cd dugc radt each bieu chinh thuc ve tien do trong cac van ban phdp ludt d Viet Nara la mot rdo cdn va khd khan dat ra khi xdc dinh cdc vdn de phdp ly lien quan den tien do cung nhu gidi quyet cac tranh chdp hoac cdc boat dpng lien quan den tien do trong thyc tien.
Thir hai, trong ITnh vuc phdp ludt ddn su Trong giao luu ddn sy, tai sdn Id doi tugng ehu yiu cua cdc quan he giua nhung chu thi dugc phap luat ddn sy dieu chinh.
Theo quan diim cua chiing toi, ddi chieu vdi quy dinh cua phdp ludt ddn sy hien hanh thi tiin do khdng dugc coi la tai san bay hang boa, bdi le:
Diiu 105 Bg luat Ddn sy nara 2015 quy dinh: '^Tdi sdn Id vdt, tiin, gidy td co gid vd quyin tdi sdn. Tdi sdn bdo gom bdt dpng sdn vd ddng sdn. Bdt ddng sdn vd ddng sdn cd thi la tdi sdn hiin cd vd tdi sdn Mnh thdnh trong tuang lai".
Theo dinh nghia tren, tai sdn chi tdn tai d mdt trong bdn dang:
^ TS. Phan Chi Hik - TS. N^yln Thanh Tii {chii bien), Mdt so van dephdp ly vi tdi sdn md hda, tien ma hda, Nxb Chinh tri quoc gia Su that. Ha Ngi, nam 2019, fr. 25-26.
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NHA NUdc VA PHAPLUATSd 4/2020 - Vdt: La mdt bd phdn cua thi gidi vdt chdt tdn tai dudi dang rdn, Idng, khi va con ngudi ed the chiem hiiu, kiem soat dugc; vi du nhu nhd, xe, ban ghi...
Tien: La phuang tien thanh todn do Ngdn hang Nhd nude phdt hanh, duge Nhd nude bdo hg diing de dinh gid ede loai tdi sdn khdc. Tien bao gdm tien ngi te va ngoai te. Tien cd the tdn tai dudi dang gidy, polymer, xu hoac tiSn diSn tu (e-money).
- Gidy td cd gid: La loai gidy td tri gid dugc bang tien va cd the ehuyen giao trong giao luu ddn sy. Gidy td cd gid phdi do ede ehu the dugc phep phdt hdnh. Gidy td cd gid bao gdm hdi phieu ddi ng, bdi phieu nhdn ng, sec, trai phieu Chinh phu, trdi phieu cdng ty, ky phieu, cd phieu, tin phieu, hdi phieu, cdng trdi...
- Quyen tai san: La quyen tri gid dugc bang tien, bao gdm quyen tdi sdn ddi vdi doi tugng quyen sd hiru tri tue, quyen su dyng ddt vd cac quyen tdi san khac nhu quyen ddi ng, quySn hudng dyng, quyen be mat...
Nhu vdy, ddi chieu vdi quy dinh tren, tiin do khdng dugc coi la tdi sdn vi nd khdng thugc bdt ky loai ndo trong bdn loai neu tren.
v i bdn chdt phdp ly cua tien do dudi gdc do phdp ludt ddn sy, cung cd quan diem cho rdng, tien do cd the coi la mdt loai quyin tai san. Cy the: "Cdn cu vdo nhimg ddc trung cua tdi sdn md hda (hay tdi sdn do ndi chung), cd thi thdy ddy deu la nhimg
"tdi sdn" khdng cd ddc tinh vat ly (duac hinh thdnh tir cdc thdng tin tdn tgi dudi dgng cdc dogn ma mdy tinh), duac tri gid bdng tiin vd cd the chuyen giao duac trong giao dich ddn su. Nhu vdy, quyin ddi vdi tdi sdn md hda (hay tdi sdn do ndi ehung) Id
mdt logi quyin tdi sdn theo quy dinh cua Bd lugt Ddn su ndm 2015"^.
Theo chiing tdi, quan diem tren mdi chi dua ra nhdn dinh "quyen ddi vdi tdi sdn do"
la "quyin tdi san" chu ehua cd ket ludn
"tien do hoac tai sdn do" la loai tai sdn gi trong sd bdn loai tai sdn duge quy dinh trong Bg ludt Ddn sy nam 2015. O day,
"tiin do" la ddi tugng cua quyen ma quan diem tr6n nhan dinh chu ban thdn "tiSn do"
khdng phdi la quyen.
Neu kit ludn tien do Id quyen tdi sdn thi cd le cung Id mdt nhdn dinh cdn nghien eiiu them, bdi le quyen ludn la xd sy dugc phep cua ehu the mang quyen dugc phdp ludt cdng nhdn va bdo ve. Quyen tai sdn Id mot loai tdi sdn vd binh, nen xet ve ly ludn, neu cd hanh vi xam phara den quyen tdi sdn thi khdng th§ ap dung phuang thue "ki?n ddi lai tdi sdn" hay "kien vdt quyen" nhu ddi vdi vdt, ma chi cd the dp dung phuang thuc khdc nhu kien yen cdu chdm diit hanh vi hodc kien yeu edu bdi thudng thiet hai. Tuy nhien, ddi vdi tien do thi ddy hodn toan khdng phai la xu su, bdi tien do thuc chdt la mot thudt todn (day sd) tren nen tdng edng nghe Blockchain. Han nfta, khi bi chiem doat, chu the bi xam pham mong raudn ddi lai sd tien do do. Vi vdy, chiing tdi cho rang, tien do biSn nay khdng phai la mot loai tdi sdn dugc cdng nhdn trong Bd ludt Dan sy nam 2015. Thiet nghi, trong thdi gian tdi, co quan nhd nude cd tham quyen cdn cd van bdn quy dinh hodc hudng dan cy the ve npi dung nay.
" TS. Phan Chi Hieu - TS. N^yen Thanh Tii (chil biSn), Mpt sd vdn de phdp ly vi tdi sdn md hda, tiin md hda, Nxb. Chinh tri qu6c gia Su that. Ha Ngi, nam 2019, tt. 175.
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TIENAO VA MdTSd VAN DE...
Viee chua cd quy dinh ndo eua phdp ludt ddn sy khang dinh tiin do la mpt loai tdi san ddn din nhftng he qua tiip theo la cac quan he ddn sy nhu sd hiiu, thua ki, hgp ddng hay bdi thudng thiet hai lien quan din tien do cung gdn nhu rai vao "khodng trong", khdng cd co chg de gidi quyit mdt each phu hgp. Chdng han, khi vi dien tu cua mot chu the bi xdm nhdp vd hi an trdm mpt sd lugng tien do nhdt dinh thi cd ddi lai dugc khdng? Khi cdc ben mua bdn tiin ao khdng thyc hien nghia vy giao tdi san thi dp dyng trdch nhiem ddn sy gi? Khi cd ngudi yeu edu phan chia di san thua ki la tiin do thi cd tien hanh chia khdng? Se phan chia nhu the nao ddi vdi tien do trong vi dien tii ciia radt ngudi, neu nhiing ngudi cd lien quan khdng cd hoac khdng cung cdp mat khau hay "khda" (key) de dang nhdp vdo tdi khodn cua ngudi nay? Hoac, khi mpt ngudi CO hanh vi phd hdng vi dien tu cua ngudi khac Idm cho viec dang nhdp khdng the thyc hien dugc thi viec bdi thudng thiet hai se dugc xdc dinh nhu the nao?
Tat cd nhftng khd khdn tren deu can ed mpt ca che phdp ly rd rdng 1dm ca sd de gidi quyet nhiing quan he xa hdi ndy sinh trong cac giao dich ddn sy lien quan den tien do dang dien ra hdng ngdy tren thyc te.
Thir ba, trong linh vuc phdp ludt Mnh su Mac du phap ludt Viet Nam chua ghi nhdn tien do la tdi sdn va khdng bao hg cac giao dich cua cae chu the lien quan den tien do. Song, n6u chu thg lgi dung cac giao dich v8 tiin do nhdm thyc hien cac hanh vi bi cam (nhu nia tien^, tdi trg khung bd^) hodc
su dung tien do 1dm phucmg tien thanh toan tai Viet Nam' se phai chiu trach nhiem hinh sy tu^' theo tinh chat, muc do cua hdnh vi.
Theo quy dinh tai khodn 1 Diiu 4 Ludt Phdng, chdng rua tiin ndm 2012, rua tiin dugc hieu la hdnh vi cua td chuc, cd nhdn nham hgp phap hda ngudn gdc cua tai sdn do phara tdi ma cd, bao gdm ed hanh vi duge quy dinh trong Bd ludt Hinh su. Diim a khodn 1 Dieu 324 Bd ludt Hinh sy nam 2015 (sua ddi, bd sung nam 2017) quy dinh, hdnh vi dugc coi Id pham tpi nia tiin cd thi la: "Tham gia true tiep hogc gidn tiep vdo giao dich tdi chinh, ngdn hdng hogc giao dich khdc nhdm che gidu ngudn gde bdt hap phdp eua tien, tdi sdn do minh phgm tpi md cd hogc biit hay cd ca sd de biet Id do ngudi khdc phgm tpi md cd". 0 ddy, giao dieh khdc khdng dugc xdc dinh cu thi Id giao dich gi nSn co the hieu mpi giao dich (ngodi giao dich tai chinh, ngdn hdng) nbam myc dich da dugc xdc dinh tai quy dinh tren deu Id pham tdi rua tien. Tuy nhien, dgng ca cua tdi pham ndy phdi nhdm che gidu ngudn gdc bdt hgp phdp cua tien, tdi san do minh pham tdi md cd. Trong khi do, tien do lai chua dugc cdng nhdn Id tien hay tai sdn d Viet Nam, nen tuy tung trudng hgp, chu the cd the bi xac dinh la pham tgi rua tien bode khdng. Vi du, mdt ngudi nhdn hdi Id bdng tien do vd sau dd thyc hien cdc hoat dgng nia sd tien ndy thi khdng pham tgi; nhung mot ngudi nhan hdi Id bang tien that sau do ddi sang tien do roi vd thyc hien cdc hoat dgng nia tien khac thi lai cd the pham tgi rua tien. Dieu ndy cho thay sy bat hgp ly trong quy djnh cua phdp ludt khi cung radt
' Dieu 324 Bg luat Hinh su nam 2015 (sua doi, bo sung nam 2017).
^ Biiu 300 Bg luat Hmh su nam 2015 (sua d6i, bi sung nam 2017).
' DiSu 206 Bp iuat Hinh su nam 2015 (sua doi, bo sung n5m 2017).
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NHA NUdc VA PILiPLUATSd 4/2020
hanh vi nhung luc thi khdng, liic thi cd bi coi Id hdnh vi pham tdi.
Trudng hgp ca nhdn, td chue su dung cac giao dich tien do nhdm mue dich rua tien se phai chiu trach nhiem hinh su v i Tgi nia tien dugc quy dinh tai Diiu 324 Bd ludt Hinh sy ndm 2015 (sua ddi, bd sung nam 2017). Theo quy dinh tai Dieu nay, ea nhdn Id ngudi pham tgi ed the phdi chiu muc hinh phat tu len den 15 nam, ddng thdi cd t h i bi phat tien len den 100 trieu ddng, bi tich thu mdt phdn hoac todn bp tai san. Trudng hgp phap nhdn thuang mai pham tgi ndy thi cd the bi phat tien len den 5 ty ddng.
Ve Tgi tai trg khung bd, theo quy dinh tai khodn 1 Dieu 300 Bd ludt Hinh sy nam 2015 (sua ddi, bd sung nam 2017), ngudi ndo huy ddng, hd trg tien, tdi sdn dudi bat ky hinh thuc nao cho td ehuc, ca nhan khung bd, thi bi phat tu tu 05 nam din 10 nam. N h u vdy, hanh vi tdi trg khung bd cd th6 dugc thyc hien dudi nhieu hinh thdc khdc nhau. Bp ludt Hinh su khdng gidi ban hinh thue tdi trg khung bd md chi quan tdm den viec hdnh vi do cd nhdm huy ddng, hd trg, tiin, tdi sdn cho td chuc, cd nhdn khung bd hay khdng. Ddi tugng tdi trg theo Dieu ludt nay ciing phdi Id tien hodc tdi sdn. Quy dinh tren radt Idn nfta cho thay, sy ra ddi va tdn tai tiin do da gdy lung tung trong viee xdc dinh rat nhieu hdu qua phdp ly cua cdc hdnh vi lien quan den tien do, trong do cd viec xdc dinh tgi pham tdi trg khung bd.
Tren thyc t i , cdc td chftc qude te va nhieu qude gia rdt chu trgng den vdn de ngdn chan viec su dung tiin do de rua tien hay tdi trg khung bd.
Thir tu, trong linh vuc phdp ludt thui Trong thdi gian vua qua, su bien dgng khdng ngung ve gia tri cac ddng tien do, dac
bi$t Id ddng Bitcoin dd khi§n cho nhieu td chuc, cd nhdn kinh doanh tien do cd dugc nhiing khodn lgi nhuan Idn. V i phuang dien phdp ly, cdc hoat ddng nay phai chiu thue.
Tuy nhien, tren thuc t i , boat ddng kinh doanh tien do va ede hoat ddng khdc lien quan den tiin do nham mue dich sinh lgi khdng chiu su dieu chinh cua cdc ludt ve thue d Viet Nam. Diiu ndy xudt phdt tji nguyen nhdn Viet Nam ehua cd khung phap luat ve tien do. Nhu da phdn tich, tien do khdng dugc coi la tai sdn trong Bg ludt Ddn sy va khdng dugc coi Id hang hod theo quy dinh cua phdp ludt thuang mai^. Do do, bdn thdn ede ddng tien do vd cdc boat ddng kinh doanh tien do khdng lam phdt sinh nghia vy nop thu8 cua cdc chu the cd lien quan.
Mot rainh ehiing cy the do la ngay 21/9/2017, Tda an nhdn ddn tinh Ben Tre dd ra phdn quyet vdi ndi dung buy Quyet dinh 714 cua Chi cue Thue thdnh phd BSn Tre v§
viec tmy thu ban 981 triSu ddng tiin thui gid tri gia tang vd ban 1,6 ti ddng tiin thui thu nhdp ed nhdn ddi vdi dng Nguyin Viet Cudng vi ong nay tham gia trao ddi tiin do (Bitcoin). Theo Hdi ddng xet xu, hien chua cd ludt cdng nhdn tien do Bitcoin la hdng hod. Viec ca quan thue ra quyet dinh tmy thu thue trong tmdng hgp nay la mac nhien cdng nhdn loai tien nay la hdng hod trong khi de an ve khung phdp ly de qudn ly, xu ly loai tien ndy chi mdi dang dugc xdy dyng.
Viec tmy thu thue khdng phu hgp se anh hudng den hoat dgng qudn ly tien te cua Ngan hdng Nha nude Viet Nara, tao diiu kien de chuyen tien bdt hgp phdp, thanh todn chuyen tien cho cac giao dieh bdt hgp phdp... Mat khdc, tai quyet dinh tmy thu
^ Xem khoan 2 Dieu 3 Luat Thuong mai nam 2005.
TIENAO VA MdTSd VANDE..
thue, ea quan thu6 ed ghi nhdn rang khdng xu phat vi pham hdnh chinh ddi vdi dng Cudng do hinh thuc kinh doanh mua bdn tien ky thudt sd tr8n mang intemet la mdt loai hinh mdi phdt sinh, cdc vdn bdn hudng ddn dp dung thu thue edn chdm. Di6u dd thi hien viec mua ban loai tien nay chua cd vdn bdn hudng ddn thi hanh...^.
Thie ndm, trong Imh vuc phdp ludt kinh doanh
Dieu 33 Hien phap nam 2013 quy dinh:
"Mpi ngu&i cd quyen tu do kinh doanh trong nhieng ngdnh nghi md phdp lugt khdng cdm". BSn canh do, theo quy dinh tai khoan 1 Dieu 7 Ludt Doanh nghiep nam 2014, doanh nghiep cd quyin tu do kinh doanh trong nhiing nganh, nghe md ludt khdng cdm. Tradng hgp cac doanh nghiep thue hien hoat ddng kinh doanh, mua bdn, chuyen nhugng, buy dgng vdn hoac gdp von bang tien do thi khdng bi cdm bdi dd Id quyen rad Ludt Doanh nghiSp nam 2014 ghi nhdn cho cae doanh nghiep dugc hudng.
Theo quy dinh cua Ludt Ddu tu nam 2014 ve chinh sdch eua Nhd nude ddi vdi hoat dpng ddu tu kinh doanh, ehu the dugc thue hien boat dgng ddu tu kinh doanh cac nganh, nghe ma Ludt Ddu tu khdng cam'°.
Trong cdc ngdnh nghe cdm ddu tu kinh doanh quy dinh tai Dieu 6 va ngdnh, nghe kinh doanh ed dieu kien quy dinh tai Dieu 7 Ludt Ddu tu nam 2014 deu khdng liet ke boat dgng kinh doanh li§n quan den tien do.
Nhu vdy, theo nhung quy dinh trong Ludt Ddu tu ndm 2014, cdc hoat ddng kinh doanh
lien quan den tien do khdng bi coi Id ngdnh, nghe edm kinh doanh.
Tren thye te, cdc boat ddng huy vdn bdng tien do (ICO) hoac cac san giao dich tien do van dien ra, cac chu thi vdn tiin hdnh cdc boat ddng kinh doanh, chuyen nhugng, gdp vdn, huy dgng vdn ddu tu...
bang cdc ddng tien do. Tuy nhien, quy frinh thanh lap, dang ky thdnh lap, cdp ma sd thue, trdch nhiem hoac cdc boat ddng hay che tdi lien quan den tien do hien nay phdp ludt vdn cdn dang bd ngd, cung vdi do la viec gidi quyet cdc tranh chip lien quan din cdc boat dgng nay ciing chua cd co che de gidi quyet mdt cdch phu hgp. Day la mdnh ddt mdu md eho cdc boat ddng ICO mang tinh chdt Ida ddo, kinh doanh da cap vd thyc te da xdy ra d nude ta, dien hinh la cdc vu viec tien ao iFan'\ AOC^^ hay VNCOmS^^..
2. Mot so kien nghi
Xay dyng phdp ludt bat kip vdi sy phdt trien cua khoa hgc vd cdng nghe la mot thdch thuc khdng ehi vdi Viet Nam rad vdi nhieu quoc gia tren the gidi. Nhiing nam gdn ddy, cung vdi su phdt trien vd eung nhanh chdng, vugt bac cua khoa hgc va cdng nghe, nen kinh te do trong the gidi
^Phuong Loan, Toa tuyen dn vy thu thue tiin dien fir Bitcoin, https://cafef.vn/toa-tuyen-an-vu-thu-thue-tie n-dien-tu-bitcoin-20]70922134614789.chn, truy cap ngay 25/12/2019.
'" Khoan 1 D i i u 5 L u | t DIIU tu nam 2014.
" Gia Hung, Cu lira tiin do iFan: Duong di cua hdng ngdn ty dong, https://vietnamnet.vn/vn/kinh- doanh/tai-chinh/cu-lua-tien-ao-ifan-duong-di-cua-ha ng-ngan-ty-dong-440815.html, tmy cap ngay 25/12/2019.
'•^ Thiiy Minh, "Ong tritm" dudng ddy kinh doanh lien do AOC Id "ddn da cdp" chuyin nghiep, https://anniiihthudo.vn/phap-luat/ong-trum-duong-da y-kinh-doanh-tien-ao-aoc-la-dan-da-cap-chuyen-nghi ep/750848.antd, truy cap ngay 25/12/2019.
'^ Viet Cuong, Triim lira ddu tu lien do VNCOINS Nguyin Hihi Tiin chiem doat bao nhieu tiin?, https://vov.vn/tin-nong/trum-lua-dau-tu-tien-ao-vnco ins-nguyen-huu-chiem-doat-bao-nhieu-tien-1012794.
vov, truy cap ngay 25/12/2019.
37
NHA NUdc vA PHAPLUATSO 4/2020 mang eung phdt trien khdng ngung. Trong nen kinh te ao do, rdt nhieu loai hdng hod, dich vu radi dugc hinh thanh, tao ra nhimg khodng trdng ve radt phdp ly cdn cd su dieu chinh, ma tien do la mpt vi dy cy the. De tan dung nhuTig ca hdi to Idn rad khoa hgc vd cdng nghe mang lai, Viet Nam cdn xdy dyng vd ban hdnh mdi hoac la sua ddi phap ludt de dieu chmh cac quan he phat sinh tu cdc hinh thue giao dich mdi, cac loai tdi sdn mdi nhdm ban che nii ro, thuc ddy sy phdt trien kinh te, bdo ve quyen va lgi ieh hgp phap cua cac nha dau tu, cdc td chuc, cd nhdn tham gia. Cdch mang cong nghiep 4.0 yeu cdu phap ludt phdi cd sy dieu chinh de ddp ung nhiing ddi hdi cua xa hpi hiSn dai.
Trong qud trinh hodn thien khung phdp ludt dieu chinh ddi vdi tien do, chung tdi de xudt mot sd kien nghj sau:
Thu nhdt, can cd mot dinh nghia ro rdng cu the ve tiin do
Viec ddu tien khi xdy dyng khung phdp ludt ve tien do Id cdn dua ra mpt dinh nghia ro rang, cu the ve tien do de xac dinh pham vi ddi tugng tien do dugc dieu chinh theo phdp ludt Viet Nam. Tu do, lara ca sd cho viec xdy dung cdc quy dinh phap ludt khac cd lien quan.
Thu hai, cdn ghi nhan tien do Id mpt logi tdi sdn m&i
Trong thdi gian tdi, Viet Nara cdn ghi nhdn tiin do Id radt loai tai sdn mdi trong Bd luat Ddn sy - tdi sdn ky thudt sd. Khai niem vi tai san tai Diiu 105 Bg ludt Dan sy nam 2015 cdn cd sy sua ddi theo hudng bd sung them "cdc logi tdi sdn khdc do phdp lugt quy dinh "
Viec phap luat ghi nhdn tiin ao Id mot loai tdi sdn la hudng di phu hgp vdi tinh hinh thuc ti cua Viet Nam hien nay, cung
nhu bat kip dugc xu thi chung eua the gidi.
B§n canh dd, viec xdc dinh dugc tinh trang phdp ly cua tiin do cung se la ca sd vftng chdc, tao nen mdng cho qud trinh xdy dyng cdc quy dinh vi cdc vdn de khdc cd liSn quan, nhu quan ly boat dpng ICO, sdn giao dich, thui ddi vdi tiin do... Day deu la nhftng linh vyc cd dnh hudng tuang ddi Idn den nen kinh ti trong nude vd ddi sdng giao luu ddn sy d pham vi ndi dia hay lien qude gia. Mpt khung phdp ly hgp ly, todn dien dua tren nen tdng xdc dinh tien do la mdt loai tai sdn se giiip cdc ca quan cd thdm quyen qudn ly tdt ban, ddu tranh cd hieu qud chdng lai cac hanh vi trdi phdp luat trong su dyng tien do (nhu rua tien, tdu tan tdi sdn...).
Thuba, chua nen edng nh&n tien do Id phuang tien thanh todn
Mpt sd nghien cdu da chi ra rang, chdp nhdn tiin do Id phuang tien thanh todn se co anh hudng Idn tdi chinh sdch tien te d Viet Nam. Su phat trien Idn manh ve sd lugng cung nhu gia tri cua tien ma hda dang dat ra rdt nhiiu thach thuc ddi vdi he thdng tai chinh, ngdn hang eftng nhu viec dieu hanh chinh sdch tien te cua cdc Ngdn hdng Tmng uong nhu vdn de kiem sodt cac muc tieu, biin sd kinh ti vi rad, lam phdt, ngudn cung tiin, lai sudt, ty gia...^'^. Vi vdy, mae du ed mpt sd quoc gia tren the gidi thua nhan tien
'* PGS.TS. Le Thi TuSn NghTa - ThS. Nguyen Thanh Tung (Hoc vien Ngan hang), Tien do vd thdch thicc doi vdi chinh sdch tien ti, http://tapchitaichinh.vn /kinh-te-vi-mo/tien-ao-va-thach-thuc-doi-voi-chinh- sach-tien-te-142566.html, tmy cap ngay 25/12/2019;
ThS. Dang Vuong Anh - Uy ban giam sat tai chinh quoc gia, Anh hudng cua tien ma hod ddi vdi thi trudng tdi chinh, tiin ti, http://tapchitaichinh.vn/
nghien-cuu-trao-doi/nghien-cuu-dieu-tra/anh-huong- cua-tien-ma-hoa-doi-voi-thi-tmong-tai-chinh-tien-te- 142548 htmi, nniy cap ngay 25/12/2019.
38
TIENAO VA MOTSO VANDE...
do la phuang tien thanh toan thi trong giai doan hien nay, khi ma diiu kiSn ve ca sd ha tdng cdng nghe, tdi chinh vd nhdn thdc cua ngudi ddn chua cao, di dam bdo an ninh tien te, ngan chan rui ro xdy ra ddi vdi cac boat dgng lien quan din tiin do, chung tdi cho rang Viet Nam chua nen ghi nhdn tien do la phuang tien thanh todn.
Trong tuang lai, khi nen tang cdng nghe, thi tradng tai chinh da phdt trien, sy tdn tai vd phat trien cua ddng tien do da dn dinh thi luc do Viet Nam mdi tinh den viee cdn nhac, xem xet tien do cd la mot phucmg tien thanh toan hay khdng.
Thu tu, edn coi tien do Id mpt logi tdi san dgc biet luu thdng cd dieu kien
Tien do cd radt dae diera Id tinh dn danh rat cao, viee kiem sodt danh tinh cua chu sd hull cdc vi tien do rat khd. Dieu nay ddn den thuc trang, hoat ddng lien quan den tien do trong ca cac giao dich thdng thudng hay cdc boat dgng pham tdi nhu rua tien, tai trg khung bd ciing nhu cdc hoat ddng phi phdp khac rdt khd kiem soat. Vi vdy, ca che phap ly ddi vdi tiin do cung khdng the tucmg dong nhu vdi cac loai tdi san thdng thudng, ma cdn phai coi tiin do la rapt loai tai san dac biet luu thdng cd dieu kien. Cu the, ddi vdi cdc td chuc hoat dgng trong linh vyc trao ddi, giao dich tiin do cdn ddng ky hoat dpng vdi cdc ca quan chftc nang nhu: Dang ky quyin sd hftu tai khodn; luu trft cac thdng tin vi lich su giao dich; dang ky giao dieh, dang ky thanh lap cdc doanh nghiep kinh doanh, mdi gidi tien do; tuan thu cdc nguyen tdc ve ke todn, kiera todn ddi vdi tai sdn trong doanh nghiep; tudn thu cac quy dinh vi nghia vy thue lien quan den sd hftu vd giao dieh tien do; tudn thu cac quy dinh cua phap ludt ve phdng chdng nia tiin...
Nhu vdy, trong thdi gian tdi, de ngan chan cdc boat ddng bat hgp phdp, kiem sodt duge mot cdch tdi da cac boat ddng lien quan den tien do, han che rui ro eho cdc ben tham gia, Viet Nam chi nen cdng nhdn cdc giao dieh lien quan den tien do ddi vdi cdc vi giao dich dugc dang ky vd cd danh tinh.
Cdm tuyet ddi ede hoat dgng lien quan d6n tien do dn danh vd xa han, cd the dp dyng cdc bien phdp hdnh chinh hodc hinh sy ddi vdi cdc chu the thuc hien ede giao dich lien quan den tien do khdng ddng ky.
Thii- ndm, edn thu thue ddi vdi cdc hogt dpng lien quan den tien do
Nhu da phan tich, do khong cdng nhdn la tai sdn, Viet Nam khdng tien hanh thu thui ddi vdi cdc boat dgng kinh doanh va giao dich tiin do. Dieu ndy lara gidra thieu mdt ngudn thu Idn cho ngan sach nhd nude.
Khi chung ta da cdng nhdn tien do la tai sdn thi nd cdng trd thanh hang hod (theo quy dinh cua Ludt Thuang mai) vd khi dd tien do se trd thdnh doi tugng chiu thue theo quy dinh cua phdp ludt thue.
Nghien ciiu kinh nghiem tren the gidi cho thdy, hdu het ede quoc gia deu danh thui ddi vdi tiin do nhu Anh^^, Nhdt Bdn'^.
My'^ Duc^^ Han Qudc'^ Australia^^...
'^ Ngo Mmh, Thi gidi ddnh thui ddi vdi Bitcoin nhu thi ndo, https://news,zing.vn/the-gioi-danh-thue- giao-dich-bitcoin-nhu-the-nao-post790489.html, tmy cap ngay 10/6/2018.
'^ Diep Vu, Nhdt Bdn se ddnh thue nhd ddu tu tien do tdi 55%, http://vneconomy.vn/nhat-ban-se-danh- thue-nha-dau-ni-tien-ao-toi-55-20180209080352822 htm, tmy cap ngay 10/6/2018.
'^ Ngo Minh, tWd '^ Ngo Minh, tldd.
'^ Hi Thu, Hdn Qude ddnh thui han 24% cdc sdn tiin do, https://kinhdoanh.vnexpress.net/tin-tuc/quoc -te/han-quoc-danh-thue-hon-24-cac-san-tien-ao-3702 538.html, tmy cap ngay 10/6/2018.
20 Ngo Minh, tldd.
39
NHA NUdc VA PHAP LUATSd 4/2020
Thye trang ve tien do va kinh nghiem cua ede nude ciing ehi ra rang, hodn todn cd ca sd de tinh thue ddi vdi ede boat dgng lien quan dSn tien do. Tuy nhien, mdi qude gia lai dp dyng mdt loai thue vd mue thue khde nhau ddi vdi tien do tuy thugc vao dac thu kinh te, ehinh tri, xa hpi cua tung nude. Phu hgp vdi xu the chung dd, phdp ludt ve thui Viet Nam cung cdn cd su dieu chinh, quy dinh cu the ve sac thue vd each tinh thue ddi vdi loai tdi san mdi nay.
Thu sdu, cho phep vd kiem sodt cdc hogt dpng phdt hdnh tien ao ra cdng ehiing (ICO)
Theo quy dinh tai khoan 1 Di6u 6 Ludt Chiing khodn nam 2006 (sua ddi, bd sung nam 2010,2018) thi:
"Chieng khodn Id bdng chimg xdc nhan quyin vd lai ich hap phdp ciia ngudi sd hitu ddi vdi tdi san hogc phan von cua td chuc phdt hdnh. Chung khodn duac thi Men dudi Mnh thuc chimg chi, but todn ghi sd hodc dir lieu dien tu, bao gdm cdc logi sau day:
a) Cdphieu, trdiphieu, chungcMquy;
b) Quyin mua cd phdn, chung quyin, quyin chpn mua, chpn bdn, hap ddng tuang lai nhdm chung khodn hogc chi sd chung khodn;
c) Hap ddng gdp vdn ddu tu;
d) Cdc logi chung khodn khdc do Bp Tdi chinh quy dinh".
Nhu vdy, n i u tiin do dugc cdng nhdn la tdi sdn thi tiin do cung hodn toan cd the dugc xac dinh la chung khoan theo Luat Chiing khodn vd cdc boat ddng ICO se duge diiu chinh bdi Ludt Chung khodn. Tuy nhien, khi tiin do dugc cdng nhdn la chung khodn cung se cd nhiing net dac thu ban so vdi cdc loai chiing khoan khde, bdi nd chi
tdn tai tren mdi tradng ky thudt sd. Vi vdy, trong thdi gian tdi, ciing edn tinh tdi viee nghien ciiu hoan thien phdp ludt chiing khodn U6n quan d i n diiu ki?n chdo ban, hinh thftc chdo ban, dang ky chdo ban, thu tuc chdo bdn, bd sa ebao ban, cdng bd thdng tin, bdo cdo tdi chinh... ddi vdi tien do.
Kbi phdp ludt diiu ehinh cdc boat dgng ICO ddi vdi tiin do dugc rd rang, cac hoat ddng nay tren thuc t i se duge Idem sodt.
Khi dd, cdc doanh nghiep phdt hdnh tiin do ra cdng chung se phai ddm bao du dieu kien vd dugc cdp phep. Diiu nay se gdp phdn ban chi rdt Idn cdc boat ddng ICO da cdp, mang tinh chdt lua ddo, ddng thdi ban chi dugc ede rui ro khac.
Thir bdy, cho phep thdnh Igp vd kiim sodt cdc sdn giao dich tien do
Tuang ty vdi cdc loai chdng khodn khac, khi dugc cdng nhdn la chiing khoan thi tiin do ciing cd the dugc giao dich thong qua cac san giao dich chiing khodn dugc phep boat ddng. Tuy nhien, do ddc trung cua tiin do Id chi t i n tai tren mdi tradng ky thudt s6, cd tinh dn danh rat cao, cdc giao dich v i tiin do dugc thyc hien tren mpt nen tdng edng nghe mdi cdng nghe Blockchain, Viet Nam nen thdnh lap cdc san giao dich tien do dgc lap va rieng biet de cac chu the giao dich tien do tai cdc san ndy.
San giao dich tien do ddi hdi mdt ha tdng cdng nghe thdng tin khdc biet, trinh do cao, cd sy qudn ly dac thii. Kbi da thiet lap cdc san ndy, Nhd nude cdn kiem sodt thdng qua viec yeu cdu ddng ky tdi khoan cd nhdn cung nhu dang ky kinh doanh ddi vdi chu thi thara gia giao dieh tien do, tu do radi co t h i kiim soat duge chat che sd lugng cdc giao dich tien do.
