// 香港(HK)辖区适配器 // 法律体系:普通法系(英美法系) // 主要法律:《土地注册条例》《印花税条例》《公司条例》《证券及期货条例》 use crate::{ AssetCategorySupport, AssetTransferTaxSummary, DisputeResolutionPreference, ForeignInvestmentRestrictions, JurisdictionAdapter, RealEstateRegistrationReq, RegulatoryBody, ValidationResult, }; use nac_rwa_legal_model::{AssetCategory, LegalSystem}; pub struct HkAdapter; impl JurisdictionAdapter for HkAdapter { fn jurisdiction_code(&self) -> &'static str { "HK" } fn jurisdiction_name(&self) -> &'static str { "中国香港特别行政区" } fn legal_system(&self) -> LegalSystem { LegalSystem::CommonLaw } fn supported_asset_categories(&self) -> Vec { vec![ AssetCategorySupport { category: "不动产(住宅/商业/工业)".to_string(), supported: true, foreign_entity_allowed: true, restrictions: Some("外资可自由购买,但需缴纳额外印花税(BSD 15%)".to_string()), required_approvals: vec!["土地注册处".to_string()], }, AssetCategorySupport { category: "证券/股权".to_string(), supported: true, foreign_entity_allowed: true, restrictions: None, required_approvals: vec!["香港证监会(SFC)".to_string()], }, AssetCategorySupport { category: "虚拟资产(合规)".to_string(), supported: true, foreign_entity_allowed: true, restrictions: Some("须持有SFC颁发的虚拟资产服务提供商(VASP)牌照".to_string()), required_approvals: vec!["香港证监会(SFC)VASP牌照".to_string()], }, ] } fn real_estate_registration_requirements(&self) -> RealEstateRegistrationReq { RealEstateRegistrationReq { registry_authority: "土地注册处(Land Registry)".to_string(), notarization_required: false, notary_authority: None, registration_process: "签订临时买卖合约(PASP)→ 签订正式买卖合约(ASP)→ 缴纳印花税 → 完成交割 → 在土地注册处登记".to_string(), foreign_buyer_restrictions: Some("外资买家须缴纳买家印花税(BSD)15%,加上从价印花税(AVD)最高15%".to_string()), required_documents: vec![ "临时买卖合约(PASP)".to_string(), "正式买卖合约(ASP)".to_string(), "身份证/护照".to_string(), "印花税缴纳证明".to_string(), "按揭文件(如适用)".to_string(), "律师行转让契(Assignment)".to_string(), ], typical_completion_days: 60, registration_fee_pct: 0.001, } } fn foreign_investment_restrictions(&self) -> ForeignInvestmentRestrictions { ForeignInvestmentRestrictions { has_fdi_review: false, review_authority: None, prohibited_sectors: vec![], restricted_sectors: vec![ "广播(须持牌)".to_string(), "电讯(须持牌)".to_string(), ], real_estate_restrictions: Some("外资可自由购买,但须缴纳买家印花税(BSD)15%".to_string()), legal_basis: "香港基本法保障自由贸易和资本自由流动".to_string(), } } fn regulatory_bodies(&self) -> Vec { vec![ RegulatoryBody { name: "香港证券及期货事务监察委员会".to_string(), abbreviation: "SFC".to_string(), jurisdiction_area: "证券、期货、虚拟资产监管".to_string(), website: Some("https://www.sfc.hk".to_string()), }, RegulatoryBody { name: "香港金融管理局".to_string(), abbreviation: "HKMA".to_string(), jurisdiction_area: "银行监管、货币政策".to_string(), website: Some("https://www.hkma.gov.hk".to_string()), }, RegulatoryBody { name: "土地注册处".to_string(), abbreviation: "LR".to_string(), jurisdiction_area: "不动产登记".to_string(), website: Some("https://www.landreg.gov.hk".to_string()), }, RegulatoryBody { name: "税务局".to_string(), abbreviation: "IRD".to_string(), jurisdiction_area: "税收征管".to_string(), website: Some("https://www.ird.gov.hk".to_string()), }, ] } fn asset_transfer_tax_summary(&self) -> AssetTransferTaxSummary { AssetTransferTaxSummary { real_estate_transfer_tax_buyer: Some(0.15), // AVD 最高 15% real_estate_transfer_tax_seller: None, // 无卖方印花税(SSD 已于2023年取消) stamp_duty: Some(0.15), // BSD(外资买家)15% capital_gains_tax_resident: None, // 香港无资本利得税 capital_gains_tax_nonresident: None, vat_or_gst: None, // 香港无增值税/消费税 withholding_tax_dividend: None, // 香港无股息预提税 withholding_tax_interest: None, withholding_tax_royalty: Some(0.045), // 特许权使用费预提税 4.5%(非居民) notes: Some("外资买家须缴纳BSD 15%+AVD最高15%=合计最高30%;香港无资本利得税和增值税".to_string()), } } fn preferred_dispute_resolution(&self) -> DisputeResolutionPreference { DisputeResolutionPreference { real_estate: "香港高等法院原讼法庭".to_string(), goods_trade: "香港国际仲裁中心(HKIAC)".to_string(), intellectual_property: "香港知识产权法院/HKIAC".to_string(), financial: "HKIAC/香港高等法院".to_string(), new_york_convention_member: true, } } fn validate_asset_for_tokenization( &self, asset: &AssetCategory, is_foreign_entity: bool, ) -> ValidationResult { match asset { AssetCategory::RealEstate(_) => { if is_foreign_entity { ValidationResult::ApprovedWithConditions(vec![ "须缴纳买家印花税(BSD)15%".to_string(), "须缴纳从价印花税(AVD)最高15%".to_string(), "须通过持牌律师行完成转让".to_string(), ]) } else { ValidationResult::ApprovedWithConditions(vec![ "须缴纳从价印花税(AVD)".to_string(), "须在土地注册处完成登记".to_string(), ]) } } AssetCategory::DigitalAsset(_) => { ValidationResult::ApprovedWithConditions(vec![ "须持有SFC颁发的VASP牌照".to_string(), "须符合SFC虚拟资产监管框架".to_string(), ]) } _ => ValidationResult::Approved, } } }