You gotta define "货币/currency" first. So, for example, according to this document from the IRS:
<a href='https://www.irs.gov/pub/irs-drop/n-14-21.pdf'>https://www.irs.gov/pub/irs-drop/n-14-21.pdf</a>
"Virtual currency that has an equivalent value in real currency, or that acts as a
substitute for real currency, is referred to as “convertible” virtual currency. Bitcoin is one
example of a convertible virtual currency. Bitcoin can be digitally traded between users
and can be purchased for, or exchanged into, U.S. dollars, Euros, and other real or
virtual currencies."
So Bitcoin is not a "real" currency, but can be recognized as virtual currency.
Naturally the question to then ask is whether BTC equals Bitcoin. Obviously not.
Therefore, to answer your question, BTC is not a currency.
Disclaimer: not legal advice
You gotta define "货币/currency" first. So, for example, according to this document from the IRS:
<a href='https://www.irs.gov/pub/irs-drop/n-14-21.pdf'>https://www.irs.gov/pub/irs-drop/n-14-21.pdf</a>
"Virtual currency that has an equivalent value in real currency, or that acts as a
substitute for real currency, is referred to as “convertible” virtual currency. Bitcoin is one
example of a convertible virtual currency. Bitcoin can be digitally traded between users
and can be purchased for, or exchanged into, U.S. dollars, Euros, and other real or
virtual currencies."
So Bitcoin is not a "real" currency, but can be recognized as virtual currency.
Naturally the question to then ask is whether BTC equals Bitcoin. Obviously not.
Therefore, to answer your question, BTC is not a currency.
Disclaimer: not legal advice