跨境洗钱是发生于艺术品市场的常见违法犯罪行为，实践中美国、英国、西班牙、巴西、瑞士等国均已出现利用艺术品交易跨境洗钱行为，但通过中国裁判文书网检索，与艺术品交易跨境洗钱相关内容却未发现一例判决。与检索结果相反，原浙江省政协委员高平在西班牙因操纵画廊、拍卖行等艺术品交易，洗钱12亿欧元被欧洲八国警方抓捕一案以及其他同类案件足以证明我国也存在利用艺术品交易跨境洗钱问题，但尚未得到法律足够的关注。我国艺术品交易领域反跨境洗钱的法律问题主要包括以下几个方面：一、监管立法空白，包括交易者身份识别法律义务缺位、交易目的识别法律义务缺位、交易记录保存制度不健全、交易支付制度存在法律漏洞、赝品伪作亟待立法整治；二、执法问题，包括反洗钱信息沟通不畅、对第四方支付平台的监管不足、跨境调查制度不完善；三、司法问题包括司法协助受限、犯罪资产追回共享制度的不足；四、守法问题，主要是交易主体缺乏法律约束、从业人员法律意识不足、反洗钱认证质量低。故本文主要包括以下内容：

第一，以当前实践中艺术品交中相关犯罪尤其是跨境洗钱犯罪的危害行为为主线进行分析研究，可发现各犯罪危害行为的构成一般与交易者身份（政治公共人物、海外空壳公司等）、支付方式、赝品、保证金制度、经营场所、虚假票据、洗钱集团、交易商的参与、第三方的参与、境外因素等要素密切相关，形成了一种利用艺术品跨境洗钱的专业化的行为模式。

第二，对危害行为背后的法律问题进行梳理、总结，并结合拍卖公司相关交易条款、反洗钱国际合作组织官网等，可发现上述危害行为产生的法律原因如下：艺术品行业反洗钱立法空白，主要是交易者身份识别法律义务缺位、交易目的识别法律义务缺位、交易记录保存制度不健全、交易支付制度存在法律漏洞、交易主体缺乏法律约束、赝品伪作亟待法律整治。除此之外，艺术品交易跨境洗钱类犯罪的跨境性也彰显出我国在反洗钱国际合作、国家部门之间信息沟通、反洗钱认证的质量、对第四方支付平台的监管的国际合作、艺术品行业从业人员反洗钱法律意识的方面也存在不足。

第三，结合我国在反腐败境外追赃追逃的法律经验、特定非金融机构国际反洗钱法律经验、国际反洗钱合作法律经验、当前艺术品行业的发展经验，以及大量国内外案例，如马修格林案、费雷拉案、巴西虚假票据案、波兰某艺术品网络洗钱案、巴西某政客案、日本秋婷财团案等知名案件，并联系英国、美国、瑞士等国以及FATF等国际组织的艺术品行业反跨境洗钱制度，作者认为，可以从跨境洗钱的双重性——“预防”与“打击”入手，完善艺术品交易反跨境洗钱相关法律，在预防的这条线上，从立法、执法、守法入手，可建立受益所有人制度以识别真正客户、建立交易目的识别制度、延长交易记录保存时间、建立艺术品行业交易支付制度对第三方付款作出限制、增强对交易主体的监管与法律约束、建立艺术品鉴定制度减少伪作洗钱可能性；同时完善监管体系的国际合作，促进NFT数字艺术品跨境洗钱监管体系、强化反洗钱金融情报机构信息共享制度、积极参加反洗钱国际合作组织、提高反洗钱认证质量、加强对第四方支付的监管与反洗钱国际合作；在打击艺术品交易跨境洗钱犯罪的这条线上，除了适用刑法外，还可以从加强司法协助、追回与分享犯罪资产相关司法措施以及跨境执法调查协助着手改进。

如此，才能在整个国际社会建立起预防和遏制艺术品交易跨境洗钱的安全网，保障全球艺术品市场、金融市场的安全与发展。

Cross-border money laundering is a common illegal crime that occurs in the art market, and in practice, cross-border money laundering in the art market has happened in the United States, the United Kingdom, Spain, Brazil, Switzerland and other countries. But through the China Judgments Online, no judgment has been found about the content related to cross-border money laundering in art markets. Contrary to the search results, the case of Gao Ping, a former member of the Zhejiang Provincial Committee of the Chinese People's Political Consultative Conference, who was arrested by the police of eight European countries in Spain for manipulating galleries, auction houses and other art transactions, and other similar cases, is enough to prove that there is also a problem of cross-border money laundering using art transactions in China, but it has not received enough attention from the law. The legal issues of anti-cross-border money laundering in the field of art trading in China mainly include the following aspects: 1. Gaps in regulatory legislation, including the lack of legal obligations for the identification of traders, the lack of legal obligations for the identification of transaction purposes, the imperfect system for keeping transaction records, the existence of legal loopholes in the transaction payment system, and the urgent need for legal rectification of counterfeit products; 2. Enforcement issues, including poor communication of anti-money laundering information, inadequate supervision of fourth-party payment platforms, and inadequate cross-border investigation systems; 3.Judicial issues，including limited mutual legal assistance and inadequate systems for the recovery of criminal assets; 4. Compliance issues, including the lack of legal constraints on transaction entities, insufficient legal awareness of practitioners, and low quality of anti-money laundering certification. Therefore, this article mainly includes the following:

First, taking the harmful behavior of cross-border money laundering crimes of art trading as the main line of analysis and research in current practice, it can be found that the composition of each criminal harmful behavior is generally closely related to the identity of the trader (political public figures, overseas shell companies, etc.), payment methods, counterfeit products, security deposit system, business premises, false bills, money laundering syndicates, the participation of dealers, the participation of third parties, overseas factors and other factors, forming a professional behavior mode of cross-border money laundering using artworks.

Second, by sorting out and summarizing the legal issues behind the harmful behaviors, combined with the relevant transaction terms of the auction company, the official website of the international cooperation organization against money laundering, etc., it can be found that the legal reasons for the above-mentioned harmful behaviors are as follows: the gaps in anti-money laundering legislation in the art industry are mainly due to the lack of legal obligations for the identification of traders, the lack of legal obligations for the identification of transaction purposes, the imperfect system for keeping transaction records, the legal loopholes in the transaction payment system, the lack of legal constraints on transaction entities, and the urgent need for legal rectification of counterfeit products. In addition, the cross-border nature of cross-border money laundering crimes in art transactions also highlights China's deficiencies in international cooperation on anti-money laundering, information communication between national departments, the quality of anti-money laundering certification, international cooperation in the supervision of fourth-party payment platforms, and anti-money laundering legal awareness of art industry practitioners.

Third, combined with China's legal experience in anti-corruption overseas recovery and fugitive, international anti-money laundering legal experience of specific non-financial institutions, international anti-money laundering cooperation legal experience, current development experience of the art industry, as well as a large number of domestic and foreign cases, such as Matthew Green's case, Ferreira case, Brazilian false bill case, a Polish art network money laundering case, a Brazilian politician case, Japan Qiu Ting Foundation case and other well-known cases, and contact the anti-cross-border money laundering system of the art industry in the United Kingdom, the United States, Switzerland and other countries and international organizations such as FATF, The author believes that it is possible to start from the duality of cross-border money laundering - "prevention" and "crackdown", improve the relevant laws on anti-cross-border money laundering in art transactions, and on this line of prevention, a beneficial owner system can be established to identify real customers, a transaction purpose identification system can be established, the retention time of transaction records can be extended, a transaction payment system in the art industry can be established to restrict third-party payments, the supervision and legal constraints on transaction subjects can be strengthened, and an art appraisal system can be established to reduce the possibility of counterfeit money laundering; At the same time, improve the international cooperation of the regulatory system, promote the supervision system of cross-border money laundering of NFT digital artworks, strengthen the information sharing system of anti-money laundering financial intelligence units, actively participate in international cooperation organizations on anti-money laundering, improve the quality of anti-money laundering certification, strengthen the supervision of fourth-party payments and anti-money laundering international cooperation; In combating cross-border money laundering crimes in art transactions, in addition to the application of criminal law, improvements can be made by strengthening mutual legal assistance, cross-border investigation assistance and measures related to the recovery and sharing of criminal assets.

In this way, the entire international community can establish a safety net to prevent and curb cross-border money laundering in art transactions, and ensure the security and development of the global art market and financial market.