区块链作为比特币的底层技术进入人们的视野,目前其应用领域已大大扩展,主要可分为两类:一类是数字货币应用的延伸,统称数字资产;另一类则为在实体经济政务、医疗、金融、农业、供应链等各领域的应用。监管部门对第二类应用多采取积极探索和支持的态度,并推出监管沙盒、制定相关标准、出台政策规划推动技术应用创新和行业规范发展;对数字货币的监管普遍较为审慎。本报告首先概括总结了当前国际上区块链领域政策和监管的总体特征;然后从创新性监管手段、标准、扶持政策等三个方面梳理分析了对区块链技术及应用的支持;从国际组织、重点国家两个层面,就数字货币的国际联合监管和各国在数字货币定性、发行使用、交易服务、税收政策等方面的措施和特征进行了梳理总结。本报告最后总结了三个发展趋势:一是全球关于数字货币的监管将趋向成熟,并加大对区块链技术的支持力度;二是多国或者多机构之间进行联合监管的进程会加快;三是各国的监管框架将逐渐形成,并各有特色。
Blockchain as the underlying technology of Bitcoin has attracted people’s attention,and also its application field has been expanded greatly,which can be divided into two types:one is the extension of digital currency application which can be collectively called digital assets;the other is the application used in real economy and government affairs,such as medical care,finance,agriculture,supply chain and so on. The regulatory department holds a positive exploring and support attitude to the second category. We can see that regulatory department have launched regulatory sandboxes、formulated relevant standards,and issued policy plans to promote technological application innovation and industry-standard development;And generally be cautious to the supervision of digital currencies. It first summarizes the overall characteristics of current international policy and regulation in the blockchain field. And then it analyzed the support for blockchain technology and applications from innovative regulatory methods,standards,and support policies. Furthermore,this report summarizes digital currency the international joint supervision and the actions of various countries in digital currency characterization,issuance and use,transaction services and tax policy characteristic aspects from the view of both international association and key countries. It also shows the trend in the future. Firstly,the regulation for digital currency will be more mature and the government will provide more support for the development of blockchain technology. Secondly,the progress of jointly supervision among different countries or institutions will be speed up. Thirdly,regulation framework will be formed gradually and each country may have its own characteristics.