2008年11月1日，中本聪（Satoshi Nakamoto）发表了一篇名为《比特币：点对点电子现金系统》的文章，从此掀起了一场史无前例的互联网技术革命。以比特币（Bitcoin）为代表的虚拟货币迅速进入了人们的视野，并成为热捧的对象。据统计，全球已有39000余台虚拟货币ATM机，虚拟货币市值已突破8300亿美元，其中比特币市值已达5300亿美元，占63%。目前全球有94个国家允许虚拟货币的正常交易活动。那么，在我国可以自由买卖虚拟货币吗？
On November 1, 2008, Satoshi Nakamoto published an article entitled Bitcoin: Point-to-Point Electronic Cash System, which led to an unprecedented Internet technology revolution. Virtual currency, represented by Bitcoin, quickly became visible and popular.
2008年9月，国家税务总局在《关于个人通过网络买卖虚拟货币取得收入征收个人所得税问题的批复》中明确：个人出售虚拟货币的收入应按照“财产转让所得”项目计征个人所得税。2013年，中国人民银行在《关于防范比特币风险的通知》中明确了虚拟货币作为虚拟商品的属性，明确公民在自担风险的前提下有参与的自由。上述文件不禁止公民买卖比特币，买卖比特币如同买卖虚拟商品，属于“法无禁止即自由”的行为，个人可以自由买卖。
In September 2008, the State Administration of Taxes made it clear in its "Appropriation for the collection of personal income tax on the income of individuals who buy and sell virtual currency via the Internet" that income from the sale of virtual currency should be collected in accordance with the item “Access to the transfer of property.” In 2013, the People's Bank of China, in its Circular on Protection against the Risk of Bitcoin, specified the attributes of virtual currency as a virtual commodity and the freedom of citizens to participate in it, subject to their own risk. The above-mentioned documents do not prohibit citizens from buying and selling bitcoins.
国家在将虚拟货币定性为虚拟商品的同时，结合其匿名性、跨地域性、去中心化等特点，明确禁止金融机构、支付机构参与比特币相关的业务活动，禁止利用比特币实施洗钱、集资诈骗等违法犯罪活动。同时，针对比特币、以太坊、泰达币、瑞波币、莱特币等虚拟货币不断涌现，代币融资活动盛行，网络“挖矿”活动一度呈现白热化状态的治理情况。中国人民银行等部门发布《关于防范代币发行融资风险的公告》等文件，重申了代币发行融资、金融机构和支付机构参与、支付结算工具等禁令，进一步将虚拟货币活动去金融化、去市场化。因此，虚拟货币的政策可以归结为“两禁止一自由”，去市场化、去金融化。
While characterizing virtual currency as a virtual commodity, the country, while taking into account its anonymity, trans-territoriality, decentralisation, etc., explicitly prohibits financial institutions and payment agencies from engaging in business activities related to Bitcoin, and the use of bitcoin for money-laundering, fund-raising fraud, and other criminal activities. At the same time, virtual currency activities such as Bitcoin, Ether, Tedar, Ripco, Leitco, etc. are emerging, protagon financing is prevalent, and web-based “mining” activities once appear to be governed by a white-hot state.
因此，在我国公民之间可以买卖比特币等虚拟货币，同时要提高警惕，把控风险，必要时聘请专业人士介入。谨防正常交易行为被视为违法犯罪行为，谨防触碰到政策法规红线。
Therefore, it is possible to buy and sell virtual currency, such as bitcoin, among our citizens, while at the same time being vigilant about controlling risks and engaging professionals when necessary.
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