The reverse of this coin celebrates the 120th anniversary of the Ministry of Finance. At first glance, that looks like a Phoenix, which would be an odd thing to represent the Ministry of Finance since it routinely goes up in flames before being re-born.
I am reasonably sure it is actually a Fenghuang, which is sometimes referred to as a Chinese Phoenix or even simply Phoenix. While it resembles a Phoenix, it skips the death-by-flames and rebirth cycle, instead opting for immortality.
The Fenghuang has very positive connotations and is a symbol of high virtue. It symbolized the union of yin and yang, and in fact the Fenghuang -- who reigns over all birds -- is the unity of male (Feng) and female (Huang).
All coin images in Daniel's Coin Zoo are from my personal collection. I collect, research, and personally photograph every coin displayed on this site. PLEASE do not take my images without permission. If you would like to use any coin image you see, just ask me. Thank you.