// 新加坡(SG)辖区适配器 // 法律体系:普通法系 // 主要法律:《土地所有权法》《印花税法》《公司法》《证券期货法》《支付服务法》 use crate::{ AssetCategorySupport, AssetTransferTaxSummary, DisputeResolutionPreference, ForeignInvestmentRestrictions, JurisdictionAdapter, RealEstateRegistrationReq, RegulatoryBody, ValidationResult, }; use nac_rwa_legal_model::{AssetCategory, LegalSystem, RealEstateSubtype}; pub struct SgAdapter; impl JurisdictionAdapter for SgAdapter { fn jurisdiction_code(&self) -> &'static str { "SG" } fn jurisdiction_name(&self) -> &'static str { "新加坡共和国" } fn legal_system(&self) -> LegalSystem { LegalSystem::CommonLaw } fn supported_asset_categories(&self) -> Vec { vec![ AssetCategorySupport { category: "不动产(商业/工业)".to_string(), supported: true, foreign_entity_allowed: true, restrictions: Some("外资可购买商业/工业不动产,住宅受限".to_string()), required_approvals: vec!["新加坡土地管理局(SLA)".to_string()], }, AssetCategorySupport { category: "不动产(住宅公寓)".to_string(), supported: true, foreign_entity_allowed: true, restrictions: Some("外资可购买私人公寓,但须缴纳ABSD 60%(2023年起)".to_string()), required_approvals: vec!["新加坡土地管理局(SLA)".to_string()], }, AssetCategorySupport { category: "数字代币(证券型)".to_string(), supported: true, foreign_entity_allowed: true, restrictions: Some("须持有MAS颁发的资本市场服务(CMS)牌照".to_string()), required_approvals: vec!["新加坡金融管理局(MAS)".to_string()], }, ] } fn real_estate_registration_requirements(&self) -> RealEstateRegistrationReq { RealEstateRegistrationReq { registry_authority: "新加坡土地管理局(Singapore Land Authority, SLA)".to_string(), notarization_required: false, notary_authority: None, registration_process: "签订买卖协议(OTP/S&P)→ 缴纳印花税(14天内)→ 完成交割 → 在SLA完成产权转移登记(Caveat/Transfer)".to_string(), foreign_buyer_restrictions: Some("外资购买住宅须缴纳ABSD 60%(2023年4月起);购买有地住宅须获得土地管理局批准".to_string()), required_documents: vec![ "购房意向书(OTP)或买卖合约(S&P)".to_string(), "护照/身份证".to_string(), "印花税缴纳证明(IRAS)".to_string(), "按揭批准函(如适用)".to_string(), "律师行转让文件".to_string(), ], typical_completion_days: 90, 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![ "有地住宅(须土地管理局批准)".to_string(), "媒体(须持牌)".to_string(), ], real_estate_restrictions: Some("外资购买住宅须缴纳ABSD 60%;有地住宅须获专项批准".to_string()), legal_basis: "《住宅物业法》(Residential Property Act)".to_string(), } } fn regulatory_bodies(&self) -> Vec { vec![ RegulatoryBody { name: "新加坡金融管理局".to_string(), abbreviation: "MAS".to_string(), jurisdiction_area: "金融监管、数字资产、支付服务".to_string(), website: Some("https://www.mas.gov.sg".to_string()), }, RegulatoryBody { name: "新加坡土地管理局".to_string(), abbreviation: "SLA".to_string(), jurisdiction_area: "不动产登记、土地管理".to_string(), website: Some("https://www.sla.gov.sg".to_string()), }, RegulatoryBody { name: "新加坡税务局".to_string(), abbreviation: "IRAS".to_string(), jurisdiction_area: "税收征管".to_string(), website: Some("https://www.iras.gov.sg".to_string()), }, ] } fn asset_transfer_tax_summary(&self) -> AssetTransferTaxSummary { AssetTransferTaxSummary { real_estate_transfer_tax_buyer: Some(0.04), // BSD 最高 4% real_estate_transfer_tax_seller: None, stamp_duty: Some(0.60), // ABSD 外资 60% capital_gains_tax_resident: None, // 新加坡无资本利得税 capital_gains_tax_nonresident: None, vat_or_gst: Some(0.09), // GST 9%(2024年起) withholding_tax_dividend: None, // 无股息预提税 withholding_tax_interest: Some(0.15), withholding_tax_royalty: Some(0.10), notes: Some("外资买家ABSD 60%(2023年4月起);新加坡无资本利得税;GST 9%适用于商业交易".to_string()), } } fn preferred_dispute_resolution(&self) -> DisputeResolutionPreference { DisputeResolutionPreference { real_estate: "新加坡高等法院".to_string(), goods_trade: "新加坡国际仲裁中心(SIAC)".to_string(), intellectual_property: "新加坡知识产权法院/SIAC".to_string(), financial: "SIAC/新加坡高等法院".to_string(), new_york_convention_member: true, } } fn validate_asset_for_tokenization( &self, asset: &AssetCategory, is_foreign_entity: bool, ) -> ValidationResult { match asset { AssetCategory::RealEstate(subtype) => { if is_foreign_entity { match subtype { RealEstateSubtype::Residential => { ValidationResult::ApprovedWithConditions(vec![ "须缴纳ABSD 60%(外资买家)".to_string(), "有地住宅须获土地管理局专项批准".to_string(), ]) } _ => ValidationResult::ApprovedWithConditions(vec![ "商业/工业不动产外资可自由购买".to_string(), "须在SLA完成产权登记".to_string(), ]), } } else { ValidationResult::ApprovedWithConditions(vec![ "须缴纳BSD印花税".to_string(), "须在SLA完成产权登记".to_string(), ]) } } _ => ValidationResult::Approved, } } }