You gotta define "货币/currency" first. So, for example, according to this document from the IRS:
"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
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