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。
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.
引文
① 参见邵沙平：《控制洗钱及相关犯罪法律问题研究》,人民法院出版社2003年7月第1版,第1页。
① 参见蔡雯霖：《洗钱防制法之实用权益》,(台湾)永然文化出版有限公司,1997年9月版,第25页；转引自阮方民：《洗钱罪比较研究》,中国人民公安大学出版社,2002年版,第1页。
② 参见[加]克里斯·马泽尔：《洗钱》,赵苏苏译,群众出版社2006年版,第4页。
③Accessed from http://en.wikipedia.org/wiki/Meyer Lansky#cite note-4,最后访问于2012年10月15日。
④ 参见[美]杰弗里·罗宾逊：《洗钱：世界第三大产业——洗钱的内幕》,新馨等译,中国物资出版社1998年 版,第7-8页。
① 参见阮方民：《洗钱罪比较研究》,中国人民公安大学出版社,2002年版,第2页。
② 参见林安民：《我国反洗钱立法演变研究》,华东政法大学博士论文,2008年5月,第6页。
③ 参见张晓春：《从“范蠡三徙”谈洗钱犯罪预防》,广西警官高等专科学校学报,2011年8月第4期,第29-30页。
④ 参见丁子荃：《汉代”玉凳：雅贿、洗钱、轮盘赌?——揭开天价艺术品的秘密》,载《收藏界》,2012-03,总第123期,第23页。
① 参见文倩倩：《和珅：中国洗钱“鼻祖”》,载《观察与思考》,2006年第23期,第23页。
①See Financial Action Task Force on Money Laundering, 1989-1990 Report on Money Laundering Typol-ogies, February 1990;转引自何萍：《中国洗钱犯罪的立法和司法—兼与欧盟反洗钱制度比较研究》,上海人民出版社,2005年版,第6页。
②See the IMF and the Fight Against Money Laundering and the Financing of Terrorism, accessed from www. imf. org/external/np/exr/facts/aml.htm,最后访问于2012年10月16日。
③See the Money-Laundering Cycle, accessed from www.unodc.org/unodc/en/money-laundering/ laundrycy-cle.html,最后访问于2012年10月16日。
①See Interpol:"money laundering", accessed from www.interpol.int/Crime-areas/Financial-cr-ime/Money-lau-ndering,最后访问于2013年2月20日。
② 参见《反洗钱》编写组：《反洗钱》,中国金融出版社,2003年版,第4页。
③See UNODC: Money-Laundering and Globalization, accessed from www.unodc.org/unodc/en/money-laun-dering/globalization.html,最后访问于2013年2月22日。
④See FATF:"How much money is laundered per year?", accessed from www.fatf-gafi.org/pages/faq/mone-y laundering,最后访问于2013年2月22日。
⑤See IMF: Money Laundering:the Importance of International Countermeasures, accessed from www.imf. org/external/np/speeches/1998/021098.htm,最后访问于2013年2月22日。
⑥See UNODC: "Key Findings", Estimating Illicit Financial Flows Resulting from Drug Trafficking and Other Transnational Organized Crimes, October 2011, p.7.
①See IMF:Factsheet-The IMF and the Fight Against Money Laundering and the Financi-ng of Terroris-m, accessed from www.imf.org/external/np/exr/facts/aml.htm,最后访问于2013年2月23日。
② 参见[法]玛丽-克里斯蒂娜·迪皮伊-达侬：《金融犯罪—有组织犯罪怎样洗钱》,陈莉译,中国大百科全书出版社2006年10月版,第6页。
③ 参见[英] Richard Alexander:《内幕交易与洗钱—欧盟的法律与实践》,范明志、孙芳龙等译,法律出版社2011年4月版,第23页。
④ 参见Rider, B.A.K., Alexander, S.K., Linklater, L.(2002)Market Abuse and Insider Dealing, Butterworth, P. 127(emphasis mine);转引自[英] Richard Alexander:《内幕交易与洗钱—欧盟的法律与实践》,范明志、孙芳龙等译,法律出版社2011年4月版,第23页。
⑤ 转引自张超、冯慧佳：《洗钱渠道向特定非金融机构转移的趋势分析》,载《西部金融》2010年第4期,第68页。
① 参见[法]玛丽-克里斯蒂娜·迪皮伊-达侬：《金融犯罪—有组织犯罪怎样洗钱》,陈莉译,中国大百科全书出版社2006年10月版,第154页。
② 参见[法]玛丽-克里斯蒂娜·迪皮伊-达侬：《金融犯罪—有组织犯罪怎样洗钱》,陈莉译,中国大百科全书出版社2006年10月版,第151、154页。
① 参见[法]蒲兰吉：《犯罪致富——毒品走私、洗钱与冷战后的金融危机》,李玉平、苏启运译,社会科学文献出版社2002年版,第123页。
②See Peter J. Quirk, Money Laundering: Muddying the Macroeconomy, Finance and Development, March 1997, pp. 9.
③Accessed from http://www.un.org/chinese/News/fullstorynews.asp?newsID=14032,最后访问于2013年2月23日。
④ 参见《防止和打击腐败行径及转移非法来源资产的活动并将这些资产退回来源国——秘书长的报告》,2006年7月25日,accessed from http://daccess-dds-ny.un.org/doc/UNDOC/GEN/V06/560/26/PDF/V065602 6.pdf?OpenElement,最后访问于2013年2月23日；转引自欧洲议会,“腐败使穷人遭殃”,欧洲议会议员关于发展援助和打击腐败斗争的背景报告，”2006年4月10日。
① 转引自[法]蒲兰吉：《犯罪致富——毒品走私、洗钱与冷战后的金融危机》,李玉平、苏启运译,社会科学文献出版社2002年版,第123页。
② 参见《墨西哥成世界眼中的“迷失者”》,载2011年9月26日《环球时报》。
③ 参见汪澄清：《反洗钱在行动》,民主与建设出版社2007年版,第8页。
④ 参见《央行报告揭发贪官外逃路径》,《新华每日电讯》2011年6月17日第9版。
① 参见2001年中国人民银行《金融业反洗钱框架制度构建研究》课题组：《中国金融业反洗钱框架制度构建研究(上)》,《济南金融》,2002年2月号,第8页。
② 参见[法]玛丽-克里斯蒂娜·迪皮伊-达侬,《金融犯罪—有组织犯罪怎样洗钱》,陈莉译,中国大百科全书出版社2006年10月版,序一,第1II页。
③See Council Directive on Prevention of the Use of the Financial System for the Purpose of Money La-undering, 91/308/EEC, 10 June 1991.
①See Factsheet-The IMF and the Fight Against Money Laundering and the Financing of Terrorism, aces-sed from http://www.imf.org/external/np/exr/facts/pdf/aml.pdf,最后访问于2013年2月23日。
② 参见邵沙平：《控制洗钱及相关犯罪法律问题研究》,人民法院出版社2003年7月第1版,第9页。
①See Guidance paper on anti-money laundering and combating the financing of terrorism, accessed from http://www.iaisweb.org/index.cfm?pageID=817&lyrHighlightWord=money%201aundering&searchvalue=mone-y%201aundering,最后访问于2013年2月22日。
①See APG Yearly Typologies Report 2010-Methods and Trends of Money Laundering andTerrorist Finan-cing, pp.11, accessed from http://www.apgml.org/frameworks/docs/11/APG%20Typologies%20Report%2020 10_FINAL.pdf,最后访问于2013年2月22日。
② 同上。
③ 参见环球华网：accessed from www.gcpnews.com/articles/2011-11-02/C1013_74473.html,最后访问于2013年2月23日。
① 参见中国新闻网：accessed from www.chinanews.com/gj/gj-rwbg/news/2009/12-08/2005279.shtml,最后访问于2013年2月23日。
② 参见中国网：accessed from http://big5.china.com.cn/news/txt/2009-01/22/content_17169026.htm,最后访问于2013年2月23日。
③See Trade Based Money Laundering,pp.3, accessed from www.fatf-gafi.org/fr/themes/met-hodesettendances /documents/trade-basedmoneylaundering.html,最后访问于2013年2月23日。
①See Trade Based Money Laundering, pp. 1, accessed from www.fatf-gafi.org/fr/themes/m-ethodesettenda-nces/documents/trade-basedmoneylaundering.html,最后访问于2013年2月23日。
② 参见中国人民银行龙岩市中心支行课题组：《非金融特定领域反洗钱机制探析》,载《福建金融》,2010年第04期。
③ 参见童文俊：《特定非金融业反洗钱探析》,载《区域金融研究》,2009年第五期,总第435期。
④ 参见《中华人民共和国反洗钱法》第3条、第35条。
⑤ 参见冯卫国、胡小成：《特定非金融业的洗钱犯罪及其控制》,载《河南警察学院学报》,第20卷第4期,2011年8月,第17页。
①See the Forty Recommendations on Money Laundering of FATF 1990, accessed from h-ttp://www.fatf-gafi.org/media/fatf/documents/recommendations/pdfs/FATF%20Recommendations%201990.pdf,最后访问于2013年2月23日。
②See FATF Annual Report 1990-1991, pp. 9, accessed from http://www.fatf-gafi.org/media/fatf/documents/ reports/1990%201991%20ENG pdf,最后访问于2013年2月23日。
③See FATF Annual Report 1991-1992, pp. 37, accessed from http://www.fatf-gafi.org/med-ia/fatf/documen-ts/reports/1991%201992%20ENGpdf,最后访问于2013年2月23日。
④See Recommendation 8, The Forty Recommendations on Money Laundering of FATF 1-996.
①See FATF Annual Report 1990-1991, pp. 9, accessed from http://www.fatf-gafi.org/media/fatf/documents/ reports/1990%201991%20ENG.pdf,最后访问于2013年2月23日。
②See FATF:"Section 2a), B-Enhancement of the Role of the Financial System and Stren-gthening of In-ternational Cooperation", Report of FATF on Money Laundering (1990-1991).
① 参见邵沙平：《控制洗钱及相关犯罪法律问题研究》,人民法院出版社2003年7月第1版,第23页。
② 参见邵沙平：《欧盟及其成员国对跨国犯罪的法律控制》,载2000年7月《武汉大学学报(人文社会科学版)》第53卷第4期,第527页。
③ 参见邵沙平：《欧盟及其成员国对跨国犯罪的法律控制》,载2000年7月《武汉大学学报(人文社会科学版)》第53卷第4期,第527页。
④See Council of Europe: Explanatory Report on Council of Europe Convention on Laundering, Search, Seizure and Confiscation of the Proceeds from Crime and on the Financing of Terrorism, para. 6.
⑤See Council of Europe: Explanatory Report on Council of Europe Convention on Laundering, Search, Seizure and Confiscation of the Proceeds from Crime and on the Financing of Terrorism, para. 19-21.
① 参见欧洲理事会《关于清洗、搜查、扣押和没收犯罪收益和恐怖融资的公约》第13条第1款。
② 参见欧洲理事会《关于清洗、搜查、扣押和没收犯罪收益和恐怖融资的公约》第13条第2款。
③See Council of Europe: Explanatory Report on Council of Europe Convention on Laundering, Search, Seizure and Confiscation of the Proceeds from Crime and on the Financing of Terrorism, para. 117.
④See Council of Europe: Explanatory Report on Council of Europe Convention on Laundering, Search, Seizure and Confiscation of the Proceeds from Crime and on the Financing of Terrorism, para. 119.
① 参见何萍：《中国洗钱犯罪的立法和司法——兼与欧盟反洗钱制度比较研究》,上海人民出版社,2005年版，第86页。
②See Richard Alexander, (1998), "EU: The EC Money Laundering Directive", Journal of Money Launde-ring Control, Vol. 2, Iss: 1, pp. 68.
③ 参见欧共体理事会：《关于防止利用金融系统洗钱的指令》序言。
④ 参见欧共体理事会：《关于防止利用金融系统洗钱的指令》第12条。
⑤ 参见阮方民：《洗钱罪比较研究》,中国人民公安大学出版社,2002年版,第18页。
①Constantin Stefanou, Helen Xanthaki, (2000),"The New EU Draft Money Laundering Directive: A Case of Inter-Institutional Synergy", Journal of Money Laundering Control, Vol. 3 Iss: 4 pp. 325.
②Paolo Clarotti, (1998), "EU: The Perspective of the European Commission", Journal of Money Launder-ing Control, Vol. 2 Iss: 2 pp. 165.
③Constantin Stefanou, Helen Xanthaki, (2000), "The New EU Draft Money Laundering Directive: A Cas-e of Inter-Institutional Synergy", Journal of Money Laundering Control, Vol.3 Iss: 4 pp. 327; Quoted f-rom Resolution on the "Second Commission Report to the European Parliament and the Council on the Implementation of the Money Laundering Directive", EP Document A4-0093/99, 9th March, 1999; also see "Second Commission Report to the European Parliament and the Council on the Implementation of the Money Laundering Directive", COM (98)0401, C4-0396/98.
④ 参见欧洲议会和欧盟理事会：《关于修订理事会<关于防止利用金融系统洗钱的指令>的指令》,序言第(1)、(13)、(14)段。
① 参见欧洲议会和欧盟理事会：《关于修订理事会<关于防止利用金融系统洗钱的指令>的指令》第3条。
②Constantin Stefanou, Helen Xanthaki, (2000), "The New EU Draft Money Laundering Directive:A Cas-e of Inter-Institutional Synergy", Journal of Money Laundering Control, Vol. 3 Iss: 4 pp. 325; Cited fr-om Council Directive amending Council Directive 91/308EEC of 10th June, 1991 on prevention of the use of the financial system for the purpose of money laundering', EP Document 599PC0352.
③Constantin Stefanou, Helen Xanthaki, (2000), "The New EU Draft Money Laundering Directive: A Cas-e of Inter-Institutional Synergy", Journal of Money Laundering Control, Vol. 3 Iss: 4 pp. 325.
④He Ping, (2005), "The new weapon for combating money laundering in the EU", Journal of Money L-aundering Control, Vol. 8 Iss: 2 pp. 119.
①See FATF Annual Report 1990-1991,pp.10,accessed from http://www.fatf-gafi.org/me-dia/fatf/documen-ts/reports/1990％201991％20ENG.pdf, 最后访问于2013年2月25日.
①See FATF: Global Money Laundering and Terrorist Financing Threat Assessment, July 2010, para 13-1 4.
② 参见邵沙平：《控制洗钱及相关犯罪法律问题研究》,人民法院出版社2003年7月第1版,第3页。
① 参见《联合国禁止非法贩运麻醉药品和精神药物公约》序言。
② 《联合国禁止非法贩运麻醉药品和精神药物公约》第1条(m)项将第3条第1款所列的犯罪称为“非法贩运。”
③ 参见《联合国禁止非法贩运麻醉药品和精神药物公约》第3条1(b)项。
④ 参见《联合国禁止非法贩运麻醉药品和精神药物公约》第3条1(b)、(c)项。
⑤ 参见《与犯罪收益有关的洗钱、没收和国际合作示范法》)引言。
⑥ 参见《与犯罪收益有关的洗钱、没收和国际合作示范法》)引言。
① 2003年,UNODC和IMF另行制定了适用于普通法系的《洗钱、犯罪收益与恐怖融资示范法》。2009年,上述两家国际组织会同英联邦秘书处(Commonwealth Secretariat)重新制定了依然适用于普通法系的《洗钱和恐怖融资预防措施及犯罪收益示范法》并取代了2003年的示范法。鉴于文章篇幅和我国法律体系实际情况,在此就不赘述这两部示范法。
② 参见《与犯罪收益有关的洗钱、没收和国际合作示范法》)引言。
③ 参见《与犯罪收益有关的洗钱、没收和国际合作示范法》第2.2.2至2.2.6条。
①See FATF: Annual Report of Financial Action Task Force on Money Laundering (1995-1996), para. 17.
②See FATF: Annual Report of Financial Action Task Force on Money Laundering (1995-1996), para. 19 -27.
① 1996年《四十项建议》共分为四个部分,分别是A.建议总框架；B.国家法律制度在反洗钱斗争中的作用；C.金融制度在反洗钱斗争中的作用；D.加强国际合作。
②See FATF: Annual Report of Financial Action Task Force on Money Laundering (1995-1996), para. 86-87.
③See FATF: Annual Report of Financial Action Task Force on Money Laundering (2002-2003), para. 17-19.
① 2003年《四十项建议》分为四部分,分别为A.法律系统；B.金融机构以及非金融企业和行业应采取的防范洗钱和恐怖融资的措施；C.打击洗钱和恐怖融资系统中必要的制度性措施和其他措施；D.国际合作。
②See FATF: Annual Report of Financial Action Task Force on Money Laundering (2002-2003), para. 16.
③ 该示范法依然还是为大陆法系而制定。
① 参见梁西主编：《国际法》,武汉大学出版社,2008年1月第2版,第246页。
②See FATF: Recommendation 12 and the annex, The Forty Recommendations, 20 June 2003.
③ 参见欧洲议会和欧盟理事会：《关于修订理事会<关于防止利用金融系统洗钱的指令>的指令》第5、7条。
④ 参见欧洲议会和欧盟理事会：《关于修订理事会<关于防止利用金融系统洗钱的指令>的指令》序言第( 16)段。
① 参见欧洲议会和欧盟理事会：《关于修订理事会<关于防止利用金融系统洗钱的指令>的指令》第6条。
② 参见欧洲议会和欧盟理事会：《关于修订理事会<关于防止利用金融系统洗钱的指令>的指令》序言第(17)段。
③ 转引自邵沙平：《跨国洗钱的法律控制》,武汉大学出版社1998年3月第1版,第23页。
④See Report and Recommendations of the International Conference on Preventing and Controlling Money-Laundering and the Use of the Proceeds of Crime: A Global Approach, accessed from www.imolin.org /imolin/en/uninstruments.html, 最后访问于 2013 年 3 月 24 日。
⑤See United Nations Economic and Social Council:Strengthening International Cooperatio-n and Technic-al Assistance in Combating Money-laundering, Resolution 2004/29, E/2004/ 30, 47th Plenary meeting, 2 4 July 2004.
① 参见财新网：http://companies.caixin.com/2013-01-17/100483722.html,最后访问于2013年1月11日。
①See FATF:Money Laundering and Terrorist Financing Through the Real Estate Sector, para5, para9, p-ara10, 29 June 2007.
②See FATF:Money Laundering and Terrorist Financing Through the Real Estate Sector, para5, para7, 29June 2007.
①See OECD:Report on Tax Fraud and Money Laundering Vulnerabilities Involing the Real Estate Sector, para8-12.
②See OECD:Report on Tax Fraud and Money Laundering Vulnerabilities Involing the Real Estate Sector, paral3-20.
① 参见张红艳：《美国反洗钱犯罪体制及其启示》,载《公民与法》,2010年第6期,第59页。
②See History of Anti-Money Laundering Laws, accessed from http://www.fincen.gov/news_room/aml_histo-ry.html,最后访问于2013年1月12日。
③ 参见邵沙平：《控制洗钱及相关犯罪法律问题研究》,人民法院出版社2003年7月第1版,第42页。
④See "Bank Secrecy Act", Appendix 1:The Federal Money Laundering Statutes, The Na-tional Money Laundering Strategy for 1999, September 1999, pp. 70.
①See §202, The Bank Secrecy Act.
②See "The Legal Framework", The National Money Laundering Strategy for 1999, September 1999, pp. 15.
③See "Money Laundering Laws and Regulations", Appendix 1:Federal Money Laundering Laws and En-forcement, The National Money Laundering Strategy for 2000, March 2000, pp. 83.
④See "Background", The National Money Laundering Strategy for 1999, September 1999, pp. 5.
⑤See "Money Laundering Laws and Regulations", Appendix 1:Federal Money Laundering Laws and En-forcement, The National Money Laundering Strategy for 2000, March 2000, pp. 83.
⑥ 《洗钱控制法》中的“指定非法行为，”是指包括毒品走私、欺诈、暴力、恐怖主义和其他典型的有组织犯罪等在内的犯罪行为。而这些指定非法行为,实际上就是洗钱的上游犯罪。对于具体的上游犯罪类型,可查询美国法典第18篇第1956(c)(7)项。
⑦See "Money Laundering Laws and Regulations", Appendix 1:Federal Money Laundering Laws and En-forcement, The National Money Laundering Strategy for 2000, March 2000, p. 83-84.
⑧ 该申明实质上是为了实现调查目的,而故意假意为之的行为。
⑨See §1956(a)(3), 18 U. S. Code.
①See §1956(c)(3), 18 U. S. Code.
②See §5312(a)(2)(u), 31 U. S. Code.
③See §1957(a), 18 U. S. Code.
④See "Money Laundering Laws and Regulations", Appendix 1:Federal Money Laundering Laws and En-forcement, The National Money Laundering Strategy for 2000, March 2000, p. 85.
⑤Quoted from "Money Laundering", American Criminal Law Review, Vol. 39, 2002, p. 845.
⑥See §1957(f)(1),18 U. S. Code
⑦See SEC. 302(b), USA PATRIOT ACT.
①See SEC. 365, USA PATRIOT ACT.
②See SEC. 318, USA PATRIOT ACT.
③See SEC. 311, USA PATRIOT ACT.
④See SEC. 352, USA PATRIOT ACT.
⑤See § 34.103&§ 365.103, Code of Federal Regulations.
①See National Association of Realtors, Anti-Money Laundering Guidelines for Real Estate Professionals.
①Quoted from Sabrina Fiona Preller, (2008), "Comparing AML legislation of the UK, Switzerland and Germany", Journal of Money Laundering Control, Vol. 11 Iss:3 pp. 235.
② 参见黄风、粱文钧：《英国<2002年犯罪收益(追缴)法>中的民事追缴制度》,载《人民检察》2008年第3期,第58页。
③See 340 Interpretation (9),(10), Part 7 Money Laundering, Proceeds of Crime Act 2002.
④ 参见蒋娜：《英国刑法现金追缴制度对我国洗钱犯罪收益追缴的启示》,载《学术交流》2010年第2期,第52页。
①See Explanatory Note, The Money Laundering Regulations 1993.
② 《1993年反洗钱条例》第4条规定的“相关金融交易”包括：1.《1987年银行法》所认可的人员进行的储蓄交易；2.建房互助协会接纳任何人的储蓄的交易；3.国家储蓄银行的交易；4.《1979年信用合作社法》或《1985年信用合作社法令》规定范围内的信用合作社所进行的交易；5.符合《1992年银行业协调指令》附表2第一段要求由欧盟机构进行的管制活动；6.《1986年金融服务法》规定范围内的投资交易；7.《1968年国家借贷法》所认可由国家储蓄银行行长主办的筹资活动；8.除上述(1)一(6)项所包括的行为之外,《第二银行业协调指令》的附件1—12或者14；9.依照第1人寿保险指令第6或第27条由官方授权的个人进行的保险业务。
③See Explanatory Note, The Money Laundering Regulations 1993.
④See Interpretation 2(2), The Money Laundering Regulations 2003.
① 第20条主要是规定了海关税务局长可以给予处罚的情形。
②See 3(1)(f), 3(11), The Money Laundering Regulations 2007.
③See Paragraph 1 of Schedule 2, The Money Laundering Regulations 2003.
④See Part 4, The Money Laundering Regulations 2007.
①Accessed from www.soca.gov.uk/about-soca/the-uk-financial-intelligence-unit/completine-a-s-uspicious-activ-ity-report-sar/469,最后访问于2013年4月15日。2011 Review Version, Guidance for the UK Financial Sector, Part I, pp. 7.
②See "Purpose of the guidance", Preface, Prevention of money laundering/combating terr-orist financing,
③See Overview of Contents, Guidance for the UK Financial Sector, Part I, pp. 13.
④Accessed from www.soca.gov.uk/about-soca/the-uk-financial-intelligence-unit/completing-a- suspicious-activ-ity-report-sar/469,最后访问于2013年4月15日。
⑤Stephen Schneider, (2006), "Testing the limits of solicitor-client privilege: Lawyers, mon-ey laundering, and suspicious transaction reporting", Journal of Money Laundering Control. Vol. 9 Iss: 1 pp. 31.
⑦Quoted from Robert Hubbard, Daniel Murphy, Fergus ODonnell and Peter DeFreitas, M-oney Launderi-
⑥ 参见王新：《加拿大反洗钱刑事立法之研究和借鉴》,载《江苏社会科学》2008年第6期,第115页。ng and Proceeds of crime, Irwin Law Inc, 2004, pp. 79.
①See Article 462.3, Criminal Code.
②See Article 462.31, Criminal Code.
③See Article 354(1), Criminal Code.
④ 加拿大刑法第342条规定的是盗窃、伪造、仿造信用卡等相关犯罪,第354条规定的罪名就是前文所述的“持有犯罪所得财产罪”。
①See Article 2, Proceeds of Crime (Money Laundering) and Terrorist Financing.
②See Article 3, Proceeds of Crime (Money Laundering) and Terrorist Financing.
③See Article 5&73, Proceeds of Crime (Money Laundering) and Terrorist Financing.
④ 《犯罪收益(洗钱)和恐怖融资法》第5条实际上直接规定了赌场和贵重金属经销者应遵守相应的反洗钱义务,对于这二者将在后文中进行研究。
①See Proceeds of Crime (Money Laundering) and Terrorist Financing Regulation, Section 37.
②See Proceeds of Crime (Money Laundering) and Terrorist Financing Regulation, Section 38.
③See Proceeds of Crime (Money Laundering) and Terrorist Financing Regulation, Section 39.
④See Proceeds of Crime (Money Laundering) and Terrorist Financing Regulation, Section 59.2.
⑤See Proceeds of Crime (Money Laundering) and Terrorist Financing Regulation, Section 39.7, 59.5.
① 参见唐韵：《央行反洗钱中心主任怒斥：房地产行业洗钱明目张胆》,载《中国经济周刊》2006年第10期。
② 同上。
① 参见中国人民银行：《中国反洗钱报告(2008)》,第3页。
② 参见中国人民银行：《中国反洗钱报告(2010)(摘要)》,第6页。
③ 参见中国人民银行：《中国反洗钱报告(2011)(摘要)》,第7页。
①See FATF:First Mutual Evaluation Report on Anti-money Laundering and Combating the Financial of Terrorism of Pepole's Republic of China, 29 June 2007, para 76-78.
①See FATF: First Mutual Evaluation Report on Anti-money Laundering and Combating the Financial of Terrorism of Pepole's Republic of China, 29 June 2007, para 81。
①See FATF: First Mutual Evaluation Report on Anti-money Laundering and Combat(?)g the Financial of Terrorism of Pepole's Republic of China, 29 June 2007, para 104.
②See FATF: Annexes to the First Mutual Evaluation Report on Anti-money Laundering and Combating the Financing of Terrorism, Annex 7, pp. 49.
③See FATF: First Mutual Evaluation Report on Anti-money Laundering and Combating the Financial of Terrorism of Pepole's Republic of China, 29 June 2007, para 108.
① 参见中国人民银行：《中国反洗钱报告(2010)(摘要)》,第6页。
①See FATF: Money Laundering and Terrorist Financing Through the Real Estate Sector, paral,29 June 2007.
① 参见石肖瑜：《中国历代赌博概览》,载《决策与信息》2005年第4期(总第245期),第62页。
② 转引自李刚：《非金融行业洗钱问题研究——以博彩业为例》,载《上海师范大学学报(哲学社会科学版)》,2010年9月第39卷第5期,第46页。
③ 参见邹小山：《国际博彩业发展的新趋势及其监管》,载《国际经贸探索》,2004年5月第20卷第3期,第43页。
④See FATF:The Report of Vulnerabilities of Casinos and Gaming Sector, March 2009, para 19, para59.
①See FATF: The Report of Vulnerabilities of Casinos and Gaming Sector, March 2009, para 55, 56, 58.
② 参见张亦春,周艳：《中国博彩市场的两难选择》,载《福建论坛·人文社会科学版》2006年第12期,第16页。
③ATF: The Report of Vulnerabilities of Casinos and Gaming Sector, March 2009, para 59.
④See FATF: The Report of Vulnerabilities of Casinos and Gaming Sector, March 2009, para 43,46.
⑤ 根据FATF2009年的统计,亚太地区共有17个国家和地区允许博彩业存在,但是在2010年新加坡也开设了首家合法赌场,因此这一数字达到了18个。
⑥ATF: The Report of Vulnerabilities of Casinos and Gaming Sector, March 2009, para 36.
⑦ 转引自李刚：《非金融行业洗钱问题研究——以博彩业为例》,载《上海师范大学学报(哲学社会科学版)》,2010年9月第39卷第5期,第47页。
①FATF:The Report of Vulnerabilities of Casinos and Gaming Sector, March 2009, para 26, 27.
②See 2007 National Money Laundering Strategy of USA, pp. 9.
③UNODC: "Executive summary", Estimating Illicit Financial Flows Resulting from Drug Trafficking and Other Transnational Organized Crimes, October 2011, pp. 9.
④ 转引自李刚：《非金融行业洗钱问题研究——以博彩业为例》,载《上海师范大学学报(哲学社会科学版)》,2010年9月第39卷第5期,第42-43页。
① 参见束剑平：《关注利用网络赌博洗钱》,载《人民公安》,2005年第5期,第18页
② 该数据也被李刚的《非金融行业洗钱问题研究——以博彩业为例》一文引用。
③FATF: The Report of Vulnerabilities of Casinos and Gaming Sector, March 2009, para 87.
④The Department of Internal Affairs: Internal Affairs AML/CFT Sector Risk Assessment, March 2011, p-ara 63.
⑤The Department of Internal Affairs: Internal Affairs AML/CFT Sector Risk Assessment, March 2011, p-ara 168, 169.
⑥The Department of Internal Affairs: Internal Affairs AML/CFT Sector Risk Assessment, March 2011, p p.6.
⑦ee Financial Transactions and Reports Analysis Centre of Canada: Trends in Canadian Suspicious Tra-nction Reporting(STR), April 2011, pp. 5.
⑧ 参见澳门特别行政区：《金融情报办公室2012年报》,第9-10页。
⑨ 参见澳门特别行政区：《金融情报办公室2010年报》,第9页；《金融情报办公室2012年报》,第10页。
⑩ 参见：《英媒：中国内地富豪借澳门博彩洗钱》,http://china.huanqiu.com/eyes_on_china/e- conomy/2011-1 2/2254409.html,最后访问于2013年8月11日。
①See FATF:The Report of Vulnerabilities of Casinos and Gaming Sector, March 2009, para86.
① 参见邹小山：《国际博彩业发展的新趋势及其监管》,载《国际经贸探索》,2004年5月第20卷第3期,第44页。
② 参见卢宇荣,张亦春：《博彩业反洗钱体系的构建研究》,载《企业经济》,2007年第12期(总第328期),第126页。
③ 根据FATF "The Report of Vulnerabilities of Casinos and Gaming Sector"所载附件"Regional Data on Casino Sectors"中所提供的数据比较得出。
④ 参见王五一：《赌场洗钱问题研究》,载《金融研究》,2008年第2期(总第332期),第42页。
⑤See (b) Purposes, International Money Laundering Abatement and Financial Anti-Terrorism Act of 2001; Findings and Purposes, 31 U.S.C. 5311.
①FATF: The Report of Vulnerabilities of Casinos and Gaming Sector, March 2009. para 60.
②See §5312(a)(2)(x), 31 U. S. Code.
③See "Bank Secrecy Act," accessed from http://www.fincen.gov/statutes_regs/bsa/,最后访问于2013年7月21日。
④See: Tribal/State Minimum Standards for Internal Controls, January 1997, pp.17.
⑤See SEC. 1517. (g)(h), The Annunzio-Wylie Money Laundering Act.
①See U.S. The Department of the Treasury and Department of Justice: The National Money Laundering Strategy for 2000, March 2000, pp. 69.
②See Chapter 9, Appendix A - U.S. Money Laundering Threat Assessment, 2007 National Money Laun-dering Strategy, pp. 69.
③See 103.22, 31 Code of Federal Regulations.
①See 103.36, 31 Code of Federal Regulations.
②See U.S. The Department of the Treasury and Department of Justice: The National Money Laundering Strategy for 2000, March 2000, pp. 69.
③See §103.21,31 Code of Federal Regulations.
①See 103.55, 31 Code of Federal Regulations.
②See Chapter 9, Appendix A-U.S. Money Laundering Threat Assessment, 2007 National Money Laun-dering Strategy, pp. 69.
③ 转引自唐旭主编：《反洗钱工作文摘》第二册,长征出版社2008年10月版,第452页。
③See FinCEN Releases "Frequently Asked Questions" for Casinos, accessed from http://www.fincen.gov/n-ews_room/nr/pdf/20071114.pdf,最后访问于2013年8月15日。
①See 5A.160 Suspicious Wagering Report, Regulations of the Nevada Gaming Commission and State Ga-ming Control Board.
② 参见王五一：《赌场洗钱问题探讨》,载《金融研究》2008年第2期(总第332期),第46页。
③ 参见FATF: The Report of Vulnerabilities of Casinos and Gaming Sector, March 2009, pp. 15.
④ 参见澳门特别行政区：第2/2006号法律《预防及遏止清洗黑钱犯罪》法案第6、7条。
① 参见澳门特别行政区：第2/2006号法律《预防及遏止清洗黑钱犯罪》法案第3、5条。
② 参见澳门特别行政区：第7/2006号行政法规《清洗黑钱及资助恐怖主义犯罪的预防措施》第1条
③ 参见澳门特别行政区：第7/2006号行政法规《清洗黑钱及资助恐怖主义犯罪的预防措施》第3至8条
① 参见澳门特别行政区：第227/2006号行政长官批示,载于《澳门特别行政区公报》第一组第32期,2006年8月7日,第1024页。
② 参见澳门特别行政区：第7/2006号行政法规《清洗黑钱及资助恐怖主义犯罪的预防措施》第9条。
③ 参见澳门博彩监察协调局：《清洗黑钱及资助恐怖主义犯罪的预防措施第2/2006号指示》第1条。
① 参见中国人民银行反洗钱局：《中国反洗钱报告(2009)》,第30、32页。
① 参见郭兴艳、罗琦：《内地反腐风暴波及澳门赌场：贵宾厅业务持续下滑》,载2013年5月15日《第一财经日报》。
② 转引自李刚：《非金融行业洗钱问题研究——以博彩业为例》,载《上海师范大学学报(哲学社会科学版)》,2010年9月第39卷第5期,第51页。
① 参见于敢勇：《谨防利用彩票兑奖洗钱》,载2007年9月13日《广州日报》。
② 参见郭兴艳、罗琦：《内地反腐风暴波及澳门赌场：贵宾厅业务持续下滑》,载2013年5月15日《第一财经日报》。
① 参见中国人民银行：《中国反洗钱报告(2010)(摘要)》,第6页。
② 参见中国人民银行：《中国反洗钱报告(2011)(摘要)》,第7页。
① 参见FATF:The Report of Vulnerabilities of Casinos and Gaming Sector, March 2009, para 106.
② 参见王五一：《赌场洗钱问题探讨》,载2008年第2期(总第332期)《金融研究》,第49页。
① 参见郭兴艳、罗琦：《内地反腐风暴波及澳门赌场：贵宾厅业务持续下滑》,载2013年5月15日《第一财经日报》。
② 参见中国人民银行：www.pbc.gov.cn/publish/fanxiqianju/3291/index.html,最后访问于2013年8月11日。
③See FATF:The Report of Vulnerabilities of Casinos and Gaming Sector, March 2009, para 222.
① 参见郭兴艳、罗琦：《内地反腐风暴波及澳门赌场：贵宾厅业务持续下滑》,载2013年5月15日《第一财经日报》。
② 分别参见《中华人民共和国公务员法》第53条第12项、《行政机关公务员处分条例》第32条。
③ 参见《中国共产党纪律处分条例》第162条第2款。
① 参见《新加坡公务员去赌场须申报》,载2013年10月2日《贵州都市报》。
①See World Gold Council:Press Release, February 14, 2013.
①See FATF: 1997-1998 Report on Money Laundering Typologies, para 35.
②See FATF: 1997-1998 Report on Money Laundering Typologies, para 36.
③See FATF: 2002-2003 Report on Money Laundering Typologies, para 42.
④See FATF: 2002-2003 Report on Money Laundering Typologies, para 53.
①See FATF:Global Money Laundering and Terrorist Financing Threat Assessment, July 2010, para 7.
②See FATF:Global Money Laundering and Terrorist Financing Threat Assessment, July 2010, para 16, 1 7, 20, 189。
③See FATF: Annex A, The GTA Framework, Global Money Laundering and Terrorist Financing Threat Assessment, July 2010, pp. 61.
④See FATF:1998-1999 Report on Money ndering Typologies, para 37.
⑤FATF: 1997-1998 Report on Money ndering Typologies, para 35.
①FATF:1998-1999 Report on Money laundering Typologies, para 37.
② 参见张震：《特定非金融机构反洗钱的国际经验》,载《检察风云》2010年第7期,第11页。
③See FATF:Third Mutual Evaluation Report on Anti-money Laundering and Combating the Financial of Terrorism of Belgium, June 2005, para 6.
④See Article 505 of the Penal Code of Belgium.
①See 21° of Article 2, Law of 11 January 1993 on Preventing Use of the Financial System for Purpos-es of Money Laundering and Terrorist Financing.
① 参见王新：《探析瑞士反洗钱立法之发展》,载《学海》2009年第4期,第155页。
②Riccardo Sansonetti, (1998),"Switzerland: Legislation to Combat Money Laundering", Journal of Money Laundering Control, Vol. 2 Iss:1 pp. 85.
③ 同上。
④Paul Gully-Hart, (1999),"Switzerland:Money-Laundering Legislation and Asset Forfeiture", Journal of M-oney Laundering Control, Vol. 2 Iss: 4 pp. 379.
⑤See FATF: Summary of the Third Mutual Evaluation Report on Anti-Money Laundering and Combating the Financing of Terrorism of Switzerland, 14 October 2005, para. 7.
⑥Riccardo Sansonetti, (1998),"Switzerland:Legislation to Combat Money Laundering", Journal of Money Laundering Control, Vol. 2 Iss:1 pp. 89.
①See Federal Act on Combating Money Laundering in the Financial Sector, Article 1.
②Paul Gully-Hart, (1999),"Switzerland: Money-Laundering Legislation and Asset Forfeiture", Journal of Money Laundering Control, Vol. 2 Iss: 4 pp. 380.
③See Federal Act on Combating Money Laundering in the Financial Sector, Article 2(3)c.
④See Federal Act on Combating Money Laundering in the Financial Sector, Article 1-9.
⑤See FATF: Summary of the Third Mutual Evaluation Report on Anti-Monev Laundering and Combating the Financing of Terrorism of Switzerland, 14 October 2005. oara. 7.
⑥See FATF: Summary of the Third Mutual Evaluation Report on Anti-Money Laundering and Combating the Financing of Terrorism of Switzerland, 14 October 2005, para. 3.
① 参见边维刚：《金融业反洗钱监管有效性研究》,《中国金融出版社》2010年1月第1版,第75页。
②See Federal Act on the Swiss Financial Market Supervisory Authority, Article 58.
③See Federal Act on the Swiss Financial Market Supervisory Authority, Article 1,3.
① 参见张震：《特定非金融机构反洗钱的国际经验》,载《检察风云》2010年第7期,第11页。
②See FATF:2002-2003 Report on Money Laundering Typologies, para 53.
③ 参见李竞雄主编：《反洗钱典型案例评析》,《中国金融出版社》2008年版,第84页。
④See Asia/Pacific Group on Money Laundering: APG Yearly Typologies Report 2013,18 July 2013, par-a. 332-334.
① 参见世界黄金协会：《2012年全年黄金需求趋势报告》,第10页。
② 参见世界黄金协会：《2012年全年黄金需求趋势报告》,第6页。
① 根据FATF2002-2003年度报告,每年某些特定钻石产区因偷窃会导致大概5%到10%的损失量,这些未经切割的钻石会流入黑市。更为重要的是,由于非洲,尤其是西非国家政府对钻石产区管制的失控,其出售钻石的利润被用于购买武器支持持续的武装冲突或者恐怖主义。因此,这些钻石又被成为“冲突钻石”或者“滴血钻石。”为了打击冲突钻石交易,2002年11月,联合国大会第55/56号决议通过了《金伯利进程国际证书制度》。这项制度要求每一批封装出口的钻石毛坯和半成品,均要由出口国政府主管机构签发金伯利进程证书，进口国政府认证无误后方准予进口。同时禁止进口不具备金伯利进程证明书的毛坯钻石以及向非金伯利进程成员出口毛坯钻石。金伯利进程有效遏制了用来进行非法交易、筹集资金以资助内战和恐怖主义的冲突钻石交易,目前冲突钻石在全球钻石交易中所占的份额已经很低。
② 参见中国人民银行：《关于向社会征求<黄金制品进出口管理办法(征求意见稿)>意见的公告》,access-ed from http://www.pbc.gov.cn/publish/main/3638/1710/17104/17104_.html,最后访问于2013年10月3日。
① 参见中国人民银行：《关于向社会征求<黄金及黄金制品进出口管理办法(征求意见稿)>意见的公告》,accessed from http://www.pbc.gov.cn/publish/main/527/2013/20130930100744196466626/2013093010074419 6466626_.html,最后访问于2013年10月3日。
② 分别参见中国人民银行：《2007年中国反洗钱报告》第9、11页,《2008年中国反洗钱报告》第4页,《2009年中国反洗钱报告》第4、31页。
①See FATF:Summary of the First Mutual Evaluation Report on Anti-money Laundering and Combating the Financial of Terrorism of Pepole's Republic of China, 29 June 2007, pp. 13-15.
①See Summary of Global-Legal Services,accessed from http://www.datamonitor.com/store/Product/global_1-egal_services?productid=MLIP0850-0006,最后访问于2013年10月7日。
① 参见邵沙平：《控制洗钱及相关犯罪法律问题研究》,人民法院出版社2003年7月第1版,第278页。
② 参见宋杰：《非金融专业人员参与洗钱犯罪的法律控制》,载《律师世界》2002年第6期,第35页。
③See FATF-VII Report on Money Laundering Typologies, 28 June 1996, para. 20.
④See FATF:Report on Money Laundering Typologies 2000-2001,1 February 2001, para. 31.
①See FATF: Report on Money Laundering Typologies 2003-2004, para. 89.
② 参见宋杰：《非金融专业人员参与洗钱犯罪的法律控制》,载《律师世界》2002年第6期,第34页。
③See FATF: Executive Summary, Report on Money Laundering and Terrorist Financing Vulnerabilities of Legal Professionals, June 2013, pp. 4.
④ 参见叶玉、贾琳：《律师反洗钱制度研究——以FATF与欧盟为例》,载《犯罪研究》2004年第6期,第40页。
⑤See FATF:Report on Money Laundering and Terrorist Financing Vulnerabilities of Legal Professionals, June 2013, pp. 4, 10.
⑥See FATF:Key Findings, Report on Money Laundering and Terrorist Financing Vulnerabilities of Legal Professionals, June 2013, pp. 83.
① 参见叶玉、贾琳：《律师反洗钱制度研究——以FATF与欧盟为例》,载《犯罪研究》2004年第6期,第40页。
②See FATF:Report on Money Laundering Typologies 2000-2001,1 February 2001, para. 32.
③See FATF:Executive Summary, Report on Money Laundering and Terrorist Financing Vulnerabilities of Legal Professionals, June 2013, pp. 4.
① 转引自David Y.K. Kwok, (2008),"An overview of the anti-money laundering laws of Hong Kong", Jo-urnal of Money Laundering Control, Vol. 11 Iss: 4 pp. 345.
②See FATF: Third Mutual Evaluation Report on Anti-money Laundering and Combating the Financing of Terrorism of Australia, 14 October 2005, para. 7, pp. 15.
③See FATF: Third Mutual Evaluation Report on Anti-money Laundering and Combating the Financing of Terrorism of Australia, 14 October 2005, para. 10, pp.15.
④ 参见陈云开：《澳大利亚AUSTRAC的反洗钱信息技术应用及有益启示》,载《中国金融电脑》2007年第3期,第5页。
⑤See Division 12 and 400, Criminal Code Act 1995 of Australia.
⑥See FATF:Third Mutual Evaluation Report on Anti-money Laundering and Combating the Financing of Terrorism of Australia, 14 October 2005, para. 75, pp. 27.
①See FATF: Third Mutual Evaluation Report on Anti-money Laundering and Combating the Financing of Terrorism of Australia, 14 October 2005, para. 14. pp. 7.
②See Section 15A, Division 1B, Financial Transaction Reports Act 1988 of Australia.
③See Items 46 and 47 of Table 1, Subsection6(2), Anti-Money Laundering and Counter-Terrorism Finan-cing Act 2006 of Australia.
(4)See Chapter 40 " Definition of Exempt Legal Practitioner Service ", Explanatory Statement - Amend-ment of the Anti-Money Laundering and Counter-Terrorism Financing Rules of Australia.
①See FATF:Summary of the Third Mutual Evaluation Report on Anti-money Laundering and Combating the Financing of Terrorism of Hong Kong, China, 20 June 2008, para. 3, pp. 1.
②See FATF:Third Mutual Evaluation Report on Anti-money Laundering and Combating the Financing of Terrorism of Hong Kong, China, 11 July 2008, para. 50, pp. 11.
① 分别参见《贩毒(追讨得益)条例》和《有组织犯罪及严重罪行条例》第2、25(1)条。
②See FATF:Table 1 and Table 2, Report on Money Laundering and Terrorist Financing Vulnerabilities of Legal Professionals, June 2013, pp. 25-26.
③ 分别参见《贩毒(追讨得益)条例》和《有组织犯罪及严重罪行条例》第2、25A(1)、25A(7)条。
④ 参见《贩毒(追讨得益)条例》和《有组织犯罪及严重罪行条例》第25(2)条。
⑤ 参见《贩毒(追讨得益)条例》和《有组织犯罪及严重罪行条例》第25A(2)条。
① 参见《贩毒(追讨得益)条例》和《有组织犯罪及严重罪行条例》第25A(2)、25A(3)条。
② 分别参见《贩毒(追讨得益)条例》第2(14)条、《有组织犯罪及严重罪行条例》第2(18)条、《联合国(反恐怖主义措施)条例》)第2(5)条。
③ 分别参见《贩毒(追讨得益)条例》第22条、《有组织犯罪即严重罪行条例》第2条。
①See D. Basic policies and procedures required of law firms, Chapter 24, Hong Kong Solicitor's Guide to Professional Conduct (Volume 2).
① 转引自肖灵：《律师业反洗钱探析》,载《四川理工学院学报(社会科学版)》,2007年6月第22卷第3期,第32页。
② 转引自宋杰：《法律服务人员反洗钱义务研究》,载《云南大学学报法学版》,2007年5月第20卷第3期,第128-129页。
③See FATF:Report on Money Laundering Typologies 2000-2001,1 February 1990, pp. 12.
① 参见《中华人民共和国律师法》第32条第3款。
② 参见《律师职业道德和执业纪律规范(修订)》第40条。
③See FATF: Mutual Evaluation of China: 8th Follow-up Report, para. 181.
① 参见《中国反洗钱报告(2008)》,中国人民银行反洗钱局,载《中国人民银行金融服务报告》2009年第2期,中国金融出版社。
②See FATF:Report on Money Laundering Typologies 2000-2001,1 February 2001, para. 33.
①See FATF: Chapter 6, Report on Money Laundering and Terrorist Financing Vulnerabilities of Legal Pr-ofessionals, June 2013, pp. 84.
①See Interpretive Notes to the Recommendation 23,The FATF Recommendations 2012, Februrary 2012, pp. 82.
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