1802 lines
72 KiB
JavaScript
1802 lines
72 KiB
JavaScript
/**
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* NAC 估值知识库 - 辖区参数矩阵 v2.0
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* 覆盖 Tier 1 高成熟度辖区（20个）+ Tier 2 辖区（40+个）
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* 每个辖区包含：不动产、金融、知识产权、企业权益等核心资产的估值参数
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*/
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const JURISDICTION_KB = {
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// ============================================================
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// TIER 1 - 高成熟度辖区（完整参数）
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// ============================================================
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HK: {
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name: '香港',
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nameEn: 'Hong Kong',
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currency: 'HKD',
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currencySymbol: 'HK$',
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usdRate: 0.1282, // 1 HKD = 0.1282 USD
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tier: 1,
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legalSystem: '普通法系（Common Law）',
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regulators: ['证监会(SFC)', '金融管理局(HKMA)', '差饷物业估价署(RVD)'],
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realEstate: {
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residentialCapRate: { min: 2.0, max: 3.5, avg: 2.8 },
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commercialCapRate: { min: 3.0, max: 5.0, avg: 3.8 },
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industrialCapRate: { min: 4.0, max: 6.0, avg: 5.0 },
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priceUnit: 'HKD/呎',
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landTenure: '政府批地，通常75年（可续期）',
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foreignOwnership: '外籍人士可自由购买',
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stampDuty: {
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resident: '从价印花税(AVD) 1.5-4.25%',
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nonResident: '买家印花税(BSD) 15% + AVD',
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extraStampDuty: '额外印花税(SSD) 10-20%（3年内转售）'
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},
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keyAreas: {
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'中西区': { priceRange: '25,000-60,000 HKD/呎', type: '豪宅/商业' },
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'湾仔': { priceRange: '20,000-45,000 HKD/呎', type: '住宅/商业' },
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'九龙': { priceRange: '15,000-35,000 HKD/呎', type: '住宅' },
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'新界': { priceRange: '8,000-20,000 HKD/呎', type: '住宅/工业' },
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'离岛': { priceRange: '5,000-15,000 HKD/呎', type: '住宅' }
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},
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valuationMethods: ['市场比较法（主要）', '收益资本化法', '残余法（发展用地）'],
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keyFactors: ['楼层溢价（每层+0.5-1%）', '海景溢价（+15-30%）', '楼龄折旧（每年-0.5-1%）', '管理费水平', '交通便利性']
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},
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financialAssets: {
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stockMarket: '香港联合交易所（HKEX）',
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valuationStandard: 'HKFRS（与IFRS对齐）',
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peRatioRange: { min: 8, max: 25, avg: 12 },
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dividendYield: { min: 2.0, max: 6.0, avg: 3.5 },
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capitalGainsTax: '无资本利得税',
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dividendTax: '无股息税'
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},
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intellectualProperty: {
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copyrightTerm: '作者终身+50年',
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patentTerm: '20年',
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trademarkTerm: '10年（可续期）',
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registrationBody: '知识产权署(IPDO)',
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valuationApproach: '收益法为主，市场法为辅',
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royaltyRates: {
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software: '5-15%',
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music: '8-12%',
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film: '10-20%',
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patent: '3-8%',
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trademark: '2-6%'
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}
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},
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taxation: {
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corporateTax: '16.5%（首200万港元8.25%）',
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incomeTax: '2-17%（薪俸税）',
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vatGst: '无增值税/消费税',
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capitalGainsTax: '无',
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inheritanceTax: '无'
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},
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nacCompliance: {
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gnacs: 'HK',
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complianceLevel: 'Tier 1',
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supportedAssets: ['不动产', '金融证券', '知识产权', '企业权益', '数字资产'],
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regulatoryNotes: 'SFC已发布虚拟资产监管框架，RWA代币化合规路径清晰'
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}
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},
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SG: {
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name: '新加坡',
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nameEn: 'Singapore',
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currency: 'SGD',
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currencySymbol: 'S$',
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usdRate: 0.745,
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tier: 1,
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legalSystem: '普通法系（Common Law）',
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regulators: ['金融管理局(MAS)', '城市重建局(URA)', '建屋发展局(HDB)'],
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realEstate: {
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residentialCapRate: { min: 2.5, max: 4.0, avg: 3.0 },
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commercialCapRate: { min: 3.5, max: 5.5, avg: 4.2 },
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industrialCapRate: { min: 5.0, max: 7.0, avg: 5.8 },
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priceUnit: 'SGD/sqft',
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landTenure: '永久地契（Freehold）或99年租约（Leasehold）',
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foreignOwnership: '私人公寓可购买，HDB组屋不可购买',
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stampDuty: {
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citizen: 'BSD 1-4%',
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pr: 'BSD 1-4% + ABSD 5%',
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foreigner: 'BSD 1-4% + ABSD 60%（2023年起）',
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entity: 'BSD 1-4% + ABSD 65%'
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},
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regions: {
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'CCR（核心中央区）': { priceRange: '2,500-5,000 SGD/sqft', areas: '乌节路、滨海湾、圣淘沙' },
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'RCR（其他中央区）': { priceRange: '1,800-3,000 SGD/sqft', areas: '大巴窑、加冷、碧山' },
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'OCR（中央区以外）': { priceRange: '1,200-2,000 SGD/sqft', areas: '裕廊、淡滨尼、兀兰' }
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},
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valuationMethods: ['市场比较法', '收益资本化法', 'DCF法（商业地产）'],
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keyFactors: ['地契类型（永久vs99年）', '地区分类（CCR/RCR/OCR）', 'MRT距离', '楼龄', '楼层']
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},
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financialAssets: {
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stockMarket: '新加坡交易所（SGX）',
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valuationStandard: 'SFRS（与IFRS对齐）',
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peRatioRange: { min: 10, max: 20, avg: 14 },
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dividendYield: { min: 3.0, max: 7.0, avg: 4.5 },
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capitalGainsTax: '无资本利得税',
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dividendTax: '无股息税（单层税制）'
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},
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intellectualProperty: {
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copyrightTerm: '作者终身+70年',
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patentTerm: '20年',
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trademarkTerm: '10年（可续期）',
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registrationBody: '知识产权局(IPOS)',
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valuationApproach: '收益法为主',
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royaltyRates: {
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software: '8-15%',
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music: '6-10%',
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patent: '3-7%',
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trademark: '2-5%'
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}
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},
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taxation: {
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corporateTax: '17%（有效税率更低，有豁免）',
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incomeTax: '0-24%（累进税率）',
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vatGst: 'GST 9%（2024年起）',
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capitalGainsTax: '无',
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inheritanceTax: '无（2008年废除）'
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},
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nacCompliance: {
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gnacs: 'SG',
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complianceLevel: 'Tier 1',
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supportedAssets: ['不动产', '金融证券', '知识产权', '企业权益', '数字资产', '环境权益'],
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regulatoryNotes: 'MAS Project Guardian推动RWA代币化，监管框架成熟'
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}
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},
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US: {
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name: '美国',
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nameEn: 'United States',
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currency: 'USD',
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currencySymbol: '$',
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usdRate: 1.0,
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tier: 1,
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legalSystem: '普通法系（Common Law）',
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regulators: ['SEC', 'CFTC', 'Federal Reserve', 'OCC', 'FDIC'],
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realEstate: {
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residentialCapRate: { min: 4.0, max: 8.0, avg: 5.5 },
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commercialCapRate: { min: 4.5, max: 9.0, avg: 6.0 },
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industrialCapRate: { min: 4.0, max: 7.0, avg: 5.5 },
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priceUnit: 'USD/sqft',
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landTenure: '永久产权（Fee Simple）',
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foreignOwnership: '可购买，但需遵守FIRPTA（外国人不动产投资税法）',
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stampDuty: {
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transferTax: '因州而异，0.01-2.2%',
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propertyTax: '年度财产税0.5-2.5%（因州而异）',
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firpta: '外籍人士出售时预扣15%'
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},
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states: {
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'New York': { capRate: '3.5-5.5%', priceRange: '1,000-5,000 USD/sqft（曼哈顿）', propertyTax: '1.0-1.9%' },
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'California': { capRate: '3.0-5.0%', priceRange: '500-2,000 USD/sqft（湾区）', propertyTax: '1.1%（Prop 13限制）' },
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'Texas': { capRate: '5.0-8.0%', priceRange: '150-400 USD/sqft', propertyTax: '1.8-2.5%' },
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'Florida': { capRate: '4.5-7.0%', priceRange: '200-600 USD/sqft', propertyTax: '0.8-1.5%' },
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'Illinois': { capRate: '5.5-8.5%', priceRange: '150-500 USD/sqft', propertyTax: '2.0-3.0%' }
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},
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valuationMethods: ['市场比较法（SCA）', '收益资本化法', 'DCF法', '成本法'],
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keyFactors: ['地段（Location）', '学区评级', '财产税率', '抵押贷款利率', 'HOA费用']
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},
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financialAssets: {
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stockMarket: 'NYSE / NASDAQ / AMEX',
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valuationStandard: 'US GAAP',
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peRatioRange: { min: 15, max: 30, avg: 20 },
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dividendYield: { min: 1.0, max: 5.0, avg: 2.0 },
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capitalGainsTax: '短期：普通所得税率；长期：0/15/20%',
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dividendTax: '合格股息0/15/20%，普通股息按所得税率'
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},
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intellectualProperty: {
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copyrightTerm: '作者终身+70年（1978年后）',
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patentTerm: '20年（实用专利）/ 15年（外观设计）',
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trademarkTerm: '10年（可无限续期）',
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registrationBody: 'USPTO（专利商标）/ USCO（版权）',
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valuationApproach: '收益法（Relief from Royalty）、超额收益法',
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royaltyRates: {
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software: '10-20%',
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music: '9.1分/首（法定版税）',
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film: '15-25%',
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patent: '5-15%',
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trademark: '3-8%',
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portraitRight: '商业使用需授权，价值因知名度差异极大'
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}
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},
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taxation: {
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corporateTax: '21%（联邦）+ 州税0-12%',
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incomeTax: '10-37%（联邦累进）+ 州税',
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vatGst: '销售税（Sales Tax）因州而异，0-10.25%',
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capitalGainsTax: '长期0/15/20%，短期按所得税率',
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inheritanceTax: '遗产税40%（超过1206万USD豁免额）'
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},
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nacCompliance: {
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gnacs: 'US',
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complianceLevel: 'Tier 1',
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supportedAssets: ['不动产', '金融证券', '知识产权', '企业权益', '数字资产', '大宗商品', '环境权益'],
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regulatoryNotes: 'SEC对RWA代币化持审慎态度，需Howey Test合规分析'
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}
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},
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GB: {
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name: '英国',
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nameEn: 'United Kingdom',
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currency: 'GBP',
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currencySymbol: '£',
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usdRate: 1.27,
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tier: 1,
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legalSystem: '普通法系（Common Law）',
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regulators: ['FCA', 'PRA', 'HMRC', 'RICS'],
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realEstate: {
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residentialCapRate: { min: 3.0, max: 6.0, avg: 4.0 },
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commercialCapRate: { min: 4.0, max: 7.0, avg: 5.0 },
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industrialCapRate: { min: 4.5, max: 7.5, avg: 5.5 },
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priceUnit: 'GBP/sqft',
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landTenure: '永久产权（Freehold）或租约（Leasehold）',
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foreignOwnership: '可自由购买',
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stampDuty: {
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resident: 'SDLT 0-12%（累进）',
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nonResident: 'SDLT + 2%附加税（非英国居民）',
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additionalProperty: '+3%附加税（第二套房）'
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},
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regions: {
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'London（内伦敦）': { priceRange: '800-3,000 GBP/sqft', capRate: '2.5-4.0%' },
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'London（外伦敦）': { priceRange: '400-900 GBP/sqft', capRate: '3.5-5.0%' },
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'Manchester': { priceRange: '200-450 GBP/sqft', capRate: '4.5-6.5%' },
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'Birmingham': { priceRange: '180-400 GBP/sqft', capRate: '4.5-6.5%' },
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'Edinburgh': { priceRange: '250-500 GBP/sqft', capRate: '4.0-6.0%' }
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},
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valuationMethods: ['RICS红皮书标准', '市场比较法', '收益法', '残余法'],
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keyFactors: ['地契类型（Freehold/Leasehold）', '租约剩余年限', 'EPC能效评级', '地段', '交通']
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||
},
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intellectualProperty: {
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copyrightTerm: '作者终身+70年',
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patentTerm: '20年',
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||
trademarkTerm: '10年（可续期）',
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registrationBody: 'IPO（知识产权局）',
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valuationApproach: '收益法（Relief from Royalty）',
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royaltyRates: {
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software: '8-15%',
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music: '6-12%',
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patent: '3-8%',
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trademark: '2-6%'
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}
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},
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taxation: {
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corporateTax: '25%（2023年起，利润超25万英镑）',
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incomeTax: '20-45%（累进）',
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vatGst: 'VAT 20%（标准税率）',
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capitalGainsTax: '18/28%（不动产）/ 10/20%（其他资产）',
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inheritanceTax: '40%（超过325,000英镑豁免额）'
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},
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nacCompliance: {
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gnacs: 'GB',
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complianceLevel: 'Tier 1',
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||
supportedAssets: ['不动产', '金融证券', '知识产权', '企业权益'],
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regulatoryNotes: 'FCA沙盒监管，英国积极推进RWA代币化立法'
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}
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},
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DE: {
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name: '德国',
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||
nameEn: 'Germany',
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||
currency: 'EUR',
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||
currencySymbol: '€',
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||
usdRate: 1.09,
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||
tier: 1,
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||
legalSystem: '大陆法系（Civil Law）',
|
||
regulators: ['BaFin', 'Bundesbank', 'DVFA'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 2.5, max: 5.0, avg: 3.5 },
|
||
commercialCapRate: { min: 3.5, max: 6.0, avg: 4.5 },
|
||
industrialCapRate: { min: 4.0, max: 7.0, avg: 5.0 },
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||
priceUnit: 'EUR/m²',
|
||
landTenure: '永久产权',
|
||
foreignOwnership: '可自由购买',
|
||
stampDuty: {
|
||
transferTax: '土地转让税（Grunderwerbsteuer）3.5-6.5%（因州而异）',
|
||
propertyTax: '年度不动产税（Grundsteuer）0.1-0.5%'
|
||
},
|
||
cities: {
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||
'Munich（慕尼黑）': { priceRange: '8,000-15,000 EUR/m²', capRate: '2.5-3.5%', rentControl: '租金刹车法' },
|
||
'Berlin（柏林）': { priceRange: '5,000-10,000 EUR/m²', capRate: '2.8-4.0%', rentControl: '租金上限法（Mietendeckel）' },
|
||
'Frankfurt（法兰克福）': { priceRange: '5,500-11,000 EUR/m²', capRate: '3.0-4.5%' },
|
||
'Hamburg（汉堡）': { priceRange: '5,000-9,000 EUR/m²', capRate: '3.0-4.5%' },
|
||
'Cologne（科隆）': { priceRange: '4,000-8,000 EUR/m²', capRate: '3.5-5.0%' }
|
||
},
|
||
valuationMethods: ['Vergleichswertverfahren（比较法）', 'Ertragswertverfahren（收益法）', 'Sachwertverfahren（成本法）'],
|
||
keyFactors: ['租金管制（Mietpreisbremse）', '能效等级（Energieausweis）', '地段', '楼龄', '租约稳定性']
|
||
},
|
||
taxation: {
|
||
corporateTax: '15%企业税 + 5.5%团结附加税 + 营业税（约14%）= 约30%',
|
||
incomeTax: '14-45%（累进）',
|
||
vatGst: 'VAT 19%（标准）/ 7%（优惠）',
|
||
capitalGainsTax: '25%（Abgeltungsteuer，持有超10年不动产免税）',
|
||
inheritanceTax: '7-50%（根据关系和金额）'
|
||
},
|
||
nacCompliance: {
|
||
gnacs: 'DE',
|
||
complianceLevel: 'Tier 1',
|
||
supportedAssets: ['不动产', '金融证券', '知识产权', '企业权益', '环境权益'],
|
||
regulatoryNotes: 'BaFin对数字资产监管严格，需MiCA合规'
|
||
}
|
||
},
|
||
|
||
FR: {
|
||
name: '法国',
|
||
nameEn: 'France',
|
||
currency: 'EUR',
|
||
currencySymbol: '€',
|
||
usdRate: 1.09,
|
||
tier: 1,
|
||
legalSystem: '大陆法系（Civil Law）',
|
||
regulators: ['AMF', 'ACPR', 'Banque de France'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 2.0, max: 4.5, avg: 3.0 },
|
||
commercialCapRate: { min: 3.5, max: 6.0, avg: 4.5 },
|
||
priceUnit: 'EUR/m²',
|
||
landTenure: '永久产权',
|
||
foreignOwnership: '可自由购买',
|
||
stampDuty: {
|
||
transferTax: '登记税（Droits d\'enregistrement）5.8%（旧房）/ 0.7%（新房+VAT 20%）',
|
||
notaryFees: '公证费约1%'
|
||
},
|
||
cities: {
|
||
'Paris（巴黎）': { priceRange: '8,000-20,000 EUR/m²', capRate: '2.0-3.5%' },
|
||
'Lyon（里昂）': { priceRange: '4,000-7,000 EUR/m²', capRate: '3.0-4.5%' },
|
||
'Marseille（马赛）': { priceRange: '2,500-5,000 EUR/m²', capRate: '3.5-5.5%' },
|
||
'Nice（尼斯）': { priceRange: '4,000-8,000 EUR/m²', capRate: '2.5-4.0%' }
|
||
},
|
||
valuationMethods: ['市场比较法', '收益资本化法', 'DCF法'],
|
||
keyFactors: ['DPE能效评级（2025年起F/G级不得出租）', '地段', '楼层', '电梯', '停车位']
|
||
},
|
||
taxation: {
|
||
corporateTax: '25%',
|
||
incomeTax: '0-45%（累进）',
|
||
vatGst: 'TVA 20%（标准）',
|
||
capitalGainsTax: '不动产：19%+社会税17.2%（持有22年免税）；证券：30%',
|
||
wealthTax: 'IFI（不动产财富税）0.5-1.5%（超过130万欧元）'
|
||
},
|
||
nacCompliance: {
|
||
gnacs: 'FR',
|
||
complianceLevel: 'Tier 1',
|
||
supportedAssets: ['不动产', '金融证券', '知识产权', '艺术品', '企业权益'],
|
||
regulatoryNotes: 'AMF已建立数字资产服务商(PSAN)注册制度'
|
||
}
|
||
},
|
||
|
||
CH: {
|
||
name: '瑞士',
|
||
nameEn: 'Switzerland',
|
||
currency: 'CHF',
|
||
currencySymbol: 'CHF',
|
||
usdRate: 1.12,
|
||
tier: 1,
|
||
legalSystem: '大陆法系（Civil Law）',
|
||
regulators: ['FINMA', 'SNB', 'SIX'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 2.0, max: 4.0, avg: 2.8 },
|
||
commercialCapRate: { min: 3.0, max: 5.5, avg: 4.0 },
|
||
priceUnit: 'CHF/m²',
|
||
landTenure: '永久产权',
|
||
foreignOwnership: '受Lex Koller法律限制，非居民购买受严格限制',
|
||
stampDuty: {
|
||
transferTax: '土地转让税因州而异，0-3.3%',
|
||
notaryFees: '公证费0.1-0.5%'
|
||
},
|
||
cities: {
|
||
'Zurich（苏黎世）': { priceRange: '12,000-25,000 CHF/m²', capRate: '2.0-3.0%' },
|
||
'Geneva（日内瓦）': { priceRange: '12,000-22,000 CHF/m²', capRate: '2.0-3.0%' },
|
||
'Basel（巴塞尔）': { priceRange: '7,000-14,000 CHF/m²', capRate: '2.5-3.5%' },
|
||
'Bern（伯尔尼）': { priceRange: '7,000-13,000 CHF/m²', capRate: '2.5-3.5%' }
|
||
},
|
||
valuationMethods: ['享乐定价法', '收益资本化法', '市场比较法'],
|
||
keyFactors: ['Lex Koller限制', '湖景/山景溢价', '州税率差异', '语言区（德/法/意）']
|
||
},
|
||
financialAssets: {
|
||
privateBanking: '私人银行业务全球领先，资产管理规模约2.5万亿CHF',
|
||
valuationStandard: 'Swiss GAAP FER / IFRS',
|
||
capitalGainsTax: '私人资本利得通常免税（专业投资者除外）'
|
||
},
|
||
intellectualProperty: {
|
||
copyrightTerm: '作者终身+70年',
|
||
patentTerm: '20年',
|
||
trademarkTerm: '10年（可续期）',
|
||
registrationBody: 'IGE/IPI（联邦知识产权局）',
|
||
specialFeature: '瑞士是全球重要的IP持有地，税务优惠显著（IP Box制度）',
|
||
ipBoxTaxRate: '有效税率可低至8.5%'
|
||
},
|
||
taxation: {
|
||
corporateTax: '联邦8.5% + 州税（有效税率约12-22%，因州而异）',
|
||
incomeTax: '联邦0-11.5% + 州税（总体约20-40%）',
|
||
vatGst: 'VAT 8.1%（2024年起）',
|
||
capitalGainsTax: '私人资本利得通常免税',
|
||
inheritanceTax: '因州而异，直系亲属通常免税'
|
||
},
|
||
nacCompliance: {
|
||
gnacs: 'CH',
|
||
complianceLevel: 'Tier 1',
|
||
supportedAssets: ['金融证券', '知识产权', '企业权益', '数字资产', '不动产'],
|
||
regulatoryNotes: 'Crypto Valley（楚格州），FINMA对DLT/区块链监管框架完善，DLT法已生效'
|
||
}
|
||
},
|
||
|
||
JP: {
|
||
name: '日本',
|
||
nameEn: 'Japan',
|
||
currency: 'JPY',
|
||
currencySymbol: '¥',
|
||
usdRate: 0.0067,
|
||
tier: 1,
|
||
legalSystem: '大陆法系（Civil Law）',
|
||
regulators: ['FSA（金融厅）', 'BOJ（日本银行）', '国土交通省'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 3.0, max: 6.0, avg: 4.0 },
|
||
commercialCapRate: { min: 3.5, max: 6.5, avg: 4.5 },
|
||
industrialCapRate: { min: 4.5, max: 7.0, avg: 5.5 },
|
||
priceUnit: 'JPY/m²',
|
||
landTenure: '永久产权（土地与建筑分离登记）',
|
||
foreignOwnership: '可自由购买，无限制',
|
||
stampDuty: {
|
||
acquisitionTax: '不动产取得税3%（土地）/ 4%（建筑）',
|
||
registrationTax: '登记许可税0.4-2%',
|
||
fixedAssetTax: '年度固定资产税1.4%'
|
||
},
|
||
cities: {
|
||
'Tokyo（东京）': {
|
||
priceRange: '500,000-2,000,000 JPY/m²（23区）',
|
||
capRate: '3.0-4.5%',
|
||
areas: '港区/千代田区最贵，足立区/葛饰区较便宜'
|
||
},
|
||
'Osaka（大阪）': { priceRange: '200,000-800,000 JPY/m²', capRate: '4.0-5.5%' },
|
||
'Kyoto（京都）': { priceRange: '200,000-700,000 JPY/m²', capRate: '3.5-5.0%', special: '町家（machiya）特殊估值' },
|
||
'Fukuoka（福冈）': { priceRange: '150,000-500,000 JPY/m²', capRate: '4.5-6.0%' },
|
||
'Sapporo（札幌）': { priceRange: '100,000-350,000 JPY/m²', capRate: '5.0-7.0%' }
|
||
},
|
||
valuationMethods: ['取引事例比較法（市场比较法）', '収益還元法（收益法）', '原価法（成本法）'],
|
||
keyFactors: ['建筑年限（築年数）', '耐震基准（1981年新旧基准）', '地震风险评级', '最寄り駅（最近车站）距离', '日照权', '容积率/建蔽率']
|
||
},
|
||
intellectualProperty: {
|
||
copyrightTerm: '作者终身+70年',
|
||
patentTerm: '20年',
|
||
trademarkTerm: '10年（可续期）',
|
||
registrationBody: '特許庁（JPO）',
|
||
valuationApproach: '收益法、市场法',
|
||
specialFeature: '动漫/游戏IP全球最发达市场之一，肖像权（パブリシティ権）保护完善'
|
||
},
|
||
taxation: {
|
||
corporateTax: '23.2%（国税）+ 地方税（有效约30-34%）',
|
||
incomeTax: '5-45%（国税累进）+ 地方税10%',
|
||
vatGst: '消费税10%（食品等8%）',
|
||
capitalGainsTax: '20.315%（证券）/ 39.63%（不动产短期）/ 20.315%（不动产长期）',
|
||
inheritanceTax: '10-55%（累进）'
|
||
},
|
||
nacCompliance: {
|
||
gnacs: 'JP',
|
||
complianceLevel: 'Tier 1',
|
||
supportedAssets: ['不动产', '金融证券', '知识产权', '艺术品', '企业权益', '数字资产'],
|
||
regulatoryNotes: 'FSA已建立虚拟资产交易所注册制度，RWA代币化监管框架逐步完善'
|
||
}
|
||
},
|
||
|
||
KR: {
|
||
name: '韩国',
|
||
nameEn: 'South Korea',
|
||
currency: 'KRW',
|
||
currencySymbol: '₩',
|
||
usdRate: 0.00075,
|
||
tier: 1,
|
||
legalSystem: '大陆法系（Civil Law）',
|
||
regulators: ['FSC（金融委员会）', 'FSS（金融监督院）', '国土交通部'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 2.0, max: 4.5, avg: 3.0 },
|
||
commercialCapRate: { min: 3.5, max: 6.0, avg: 4.5 },
|
||
priceUnit: 'KRW/m²',
|
||
landTenure: '永久产权',
|
||
foreignOwnership: '可购买，需向市/郡/区申报',
|
||
stampDuty: {
|
||
acquisitionTax: '취득세（取得税）1-12%（根据价格和用途）',
|
||
propertyTax: '재산세（财产税）0.1-0.4%',
|
||
comprehensiveRealEstateTax: '종합부동산세（综合不动产税）0.5-5%（超过一定价值）'
|
||
},
|
||
cities: {
|
||
'Seoul（首尔）': {
|
||
priceRange: '8,000,000-30,000,000 KRW/m²（江南区）',
|
||
capRate: '2.0-3.5%',
|
||
areas: '江南/瑞草/松坡最贵，道峰/中浪/金川较便宜'
|
||
},
|
||
'Busan（釜山）': { priceRange: '3,000,000-10,000,000 KRW/m²', capRate: '3.0-5.0%' },
|
||
'Incheon（仁川）': { priceRange: '2,500,000-8,000,000 KRW/m²', capRate: '3.5-5.5%' }
|
||
},
|
||
specialFeature: '全税制度（Jeonse/전세）：租客支付大额押金（房价50-80%），无月租，押金到期全额退还',
|
||
valuationMethods: ['거래사례비교법（市场比较法）', '수익환원법（收益法）', '원가법（成本法）'],
|
||
keyFactors: ['全税vs月租', '地铁距离', '学区（学军）', '重建/再开发预期', '容积率']
|
||
},
|
||
taxation: {
|
||
corporateTax: '9-24%（累进）',
|
||
incomeTax: '6-45%（累进）+ 地方所得税10%',
|
||
vatGst: 'VAT 10%',
|
||
capitalGainsTax: '不动产：6-75%（根据持有期和套数）；证券：20-25%（2025年起）',
|
||
inheritanceTax: '10-50%（累进）'
|
||
},
|
||
nacCompliance: {
|
||
gnacs: 'KR',
|
||
complianceLevel: 'Tier 1',
|
||
supportedAssets: ['不动产', '金融证券', '知识产权', '娱乐资产', '企业权益'],
|
||
regulatoryNotes: 'FSC对虚拟资产实施严格监管，VASP注册制度已实施'
|
||
}
|
||
},
|
||
|
||
AU: {
|
||
name: '澳大利亚',
|
||
nameEn: 'Australia',
|
||
currency: 'AUD',
|
||
currencySymbol: 'A$',
|
||
usdRate: 0.65,
|
||
tier: 1,
|
||
legalSystem: '普通法系（Common Law）',
|
||
regulators: ['ASIC', 'APRA', 'RBA', 'FIRB（外国投资审查委员会）'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 3.0, max: 6.0, avg: 4.0 },
|
||
commercialCapRate: { min: 4.0, max: 7.0, avg: 5.0 },
|
||
industrialCapRate: { min: 4.5, max: 7.5, avg: 5.5 },
|
||
priceUnit: 'AUD/m²',
|
||
landTenure: '永久产权（Freehold）或皇权土地（Crown Land）',
|
||
foreignOwnership: '需FIRB审批，新建房产通常可购，二手房受限',
|
||
stampDuty: {
|
||
transferDuty: '印花税因州而异，1.25-7%（累进）',
|
||
foreignSurcharge: '外籍人士附加印花税4-8%（因州而异）',
|
||
landTax: '年度土地税0.2-2.25%（因州而异）'
|
||
},
|
||
cities: {
|
||
'Sydney（悉尼）': { priceRange: '8,000-25,000 AUD/m²', capRate: '2.5-4.0%', foreignSurcharge: '8%' },
|
||
'Melbourne（墨尔本）': { priceRange: '6,000-18,000 AUD/m²', capRate: '2.8-4.5%', foreignSurcharge: '8%' },
|
||
'Brisbane（布里斯班）': { priceRange: '5,000-12,000 AUD/m²', capRate: '3.5-5.5%', foreignSurcharge: '7%' },
|
||
'Perth（珀斯）': { priceRange: '4,000-10,000 AUD/m²', capRate: '4.0-6.0%', foreignSurcharge: '7%' }
|
||
},
|
||
valuationMethods: ['市场比较法（主要）', '收益资本化法', '成本法'],
|
||
keyFactors: ['FIRB审批要求', '外籍附加印花税', '土地税', '学区', '海景溢价', '建筑质量']
|
||
},
|
||
taxation: {
|
||
corporateTax: '30%（大企业）/ 25%（小企业）',
|
||
incomeTax: '0-45%（累进）',
|
||
vatGst: 'GST 10%',
|
||
capitalGainsTax: '按所得税率，持有超12个月享50%折扣',
|
||
inheritanceTax: '无遗产税（联邦层面）'
|
||
},
|
||
nacCompliance: {
|
||
gnacs: 'AU',
|
||
complianceLevel: 'Tier 1',
|
||
supportedAssets: ['不动产', '金融证券', '知识产权', '企业权益', '自然资源', '农业资产'],
|
||
regulatoryNotes: 'ASIC对数字资产监管框架逐步完善，RWA代币化监管指引已发布'
|
||
}
|
||
},
|
||
|
||
AE: {
|
||
name: '阿联酋',
|
||
nameEn: 'United Arab Emirates',
|
||
currency: 'AED',
|
||
currencySymbol: 'AED',
|
||
usdRate: 0.2723,
|
||
tier: 1,
|
||
legalSystem: '混合法系（伊斯兰法+大陆法+普通法）',
|
||
regulators: ['CBUAE（央行）', 'SCA（证监会）', 'DIFC（迪拜国际金融中心）', 'ADGM（阿布扎比全球市场）', 'VARA（虚拟资产监管局）'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 5.0, max: 9.0, avg: 6.5 },
|
||
commercialCapRate: { min: 6.0, max: 10.0, avg: 7.5 },
|
||
industrialCapRate: { min: 7.0, max: 11.0, avg: 8.5 },
|
||
priceUnit: 'AED/sqft',
|
||
landTenure: '外籍人士只能在指定Freehold区域购买',
|
||
foreignOwnership: '在Freehold区域可自由购买（无国籍限制）',
|
||
stampDuty: {
|
||
registrationFee: '迪拜土地局登记费4%（买卖双方各2%）',
|
||
agencyFee: '中介费通常2%',
|
||
noAnnualPropertyTax: '无年度财产税'
|
||
},
|
||
emirates: {
|
||
'Dubai（迪拜）': {
|
||
freeholdAreas: ['Downtown Dubai', 'Dubai Marina', 'Palm Jumeirah', 'Business Bay', 'JBR', 'DIFC'],
|
||
priceRange: '800-5,000 AED/sqft',
|
||
capRate: '5.0-8.0%',
|
||
rentalYield: '6-9%（全球最高之一）'
|
||
},
|
||
'Abu Dhabi（阿布扎比）': {
|
||
freeholdAreas: ['Yas Island', 'Saadiyat Island', 'Al Reem Island', 'Masdar City'],
|
||
priceRange: '700-3,000 AED/sqft',
|
||
capRate: '5.5-8.5%'
|
||
},
|
||
'Sharjah（沙迦）': { priceRange: '400-1,200 AED/sqft', capRate: '6.0-9.0%' }
|
||
},
|
||
valuationMethods: ['市场比较法', '收益资本化法', '成本法'],
|
||
keyFactors: ['Freehold vs Leasehold', '辖区（Emirate）', '开发商品牌', '设施配套', '黄金签证资格（200万AED+）']
|
||
},
|
||
taxation: {
|
||
corporateTax: '9%（2023年起，利润超375,000 AED）',
|
||
incomeTax: '个人所得税：无',
|
||
vatGst: 'VAT 5%',
|
||
capitalGainsTax: '无',
|
||
inheritanceTax: '无（非穆斯林遗产可能适用伊斯兰继承法）'
|
||
},
|
||
nacCompliance: {
|
||
gnacs: 'AE',
|
||
complianceLevel: 'Tier 1',
|
||
supportedAssets: ['不动产', '金融证券', '知识产权', '企业权益', '数字资产', '大宗商品'],
|
||
regulatoryNotes: 'VARA是全球首个专门的虚拟资产监管机构，DIFC/ADGM提供完善的RWA代币化法律框架'
|
||
}
|
||
},
|
||
|
||
CA: {
|
||
name: '加拿大',
|
||
nameEn: 'Canada',
|
||
currency: 'CAD',
|
||
currencySymbol: 'C$',
|
||
usdRate: 0.74,
|
||
tier: 1,
|
||
legalSystem: '普通法系（魁北克为大陆法系）',
|
||
regulators: ['OSFI', 'CSA（证券监管机构委员会）', 'FINTRAC'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 3.0, max: 6.0, avg: 4.0 },
|
||
commercialCapRate: { min: 4.0, max: 7.0, avg: 5.0 },
|
||
priceUnit: 'CAD/sqft',
|
||
landTenure: '永久产权（Freehold）',
|
||
foreignOwnership: '2023年起禁止非居民购买住宅（外国人购房禁令，2年内）',
|
||
stampDuty: {
|
||
landTransferTax: '土地转让税1-2.5%（因省而异）',
|
||
foreignBuyerTax: '外籍人士附加税20-25%（BC省/安省）',
|
||
emptyHomeTax: '空置房税1-3%（温哥华/多伦多）'
|
||
},
|
||
cities: {
|
||
'Toronto（多伦多）': { priceRange: '800-2,500 CAD/sqft', capRate: '3.0-4.5%', foreignTax: '25%' },
|
||
'Vancouver（温哥华）': { priceRange: '900-3,000 CAD/sqft', capRate: '2.5-4.0%', foreignTax: '20%' },
|
||
'Montreal（蒙特利尔）': { priceRange: '400-1,000 CAD/sqft', capRate: '3.5-5.5%', foreignTax: '无' },
|
||
'Calgary（卡尔加里）': { priceRange: '300-700 CAD/sqft', capRate: '4.5-6.5%', foreignTax: '无' }
|
||
},
|
||
valuationMethods: ['市场比较法', '收益资本化法', '成本法'],
|
||
keyFactors: ['外国人购房禁令', '外籍附加税', '空置税', '学区', '地铁距离']
|
||
},
|
||
taxation: {
|
||
corporateTax: '联邦15% + 省税（有效约26-28%）',
|
||
incomeTax: '联邦15-33% + 省税（总体约20-54%）',
|
||
vatGst: 'GST 5% + 省税（HST/PST）',
|
||
capitalGainsTax: '50%计入应税所得（2024年起超25万CAD部分66.67%计入）',
|
||
inheritanceTax: '无遗产税，但视同出售处理'
|
||
},
|
||
nacCompliance: {
|
||
gnacs: 'CA',
|
||
complianceLevel: 'Tier 1',
|
||
supportedAssets: ['不动产', '金融证券', '知识产权', '企业权益', '自然资源'],
|
||
regulatoryNotes: 'CSA对数字资产监管逐步完善，各省监管框架不统一'
|
||
}
|
||
},
|
||
|
||
CN: {
|
||
name: '中国大陆',
|
||
nameEn: 'China (Mainland)',
|
||
currency: 'CNY',
|
||
currencySymbol: '¥',
|
||
usdRate: 0.138,
|
||
tier: 1,
|
||
legalSystem: '社会主义法系（大陆法系基础）',
|
||
regulators: ['人民银行(PBOC)', '证监会(CSRC)', '银保监会(CBIRC)', '自然资源部'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 1.5, max: 3.5, avg: 2.5 },
|
||
commercialCapRate: { min: 3.0, max: 6.0, avg: 4.0 },
|
||
industrialCapRate: { min: 4.0, max: 7.0, avg: 5.0 },
|
||
priceUnit: 'CNY/m²',
|
||
landTenure: '土地使用权（住宅70年，商业40年，工业50年），到期自动续期',
|
||
foreignOwnership: '外籍人士在华工作/学习满1年可购买一套自用住房',
|
||
stampDuty: {
|
||
contractTax: '契税1-3%（首套1%，二套1-3%）',
|
||
vatOnSale: '增值税5%（持有2年以上免征）',
|
||
individualIncomeTax: '个人所得税1%（或差额20%）',
|
||
landValueIncrementTax: '土地增值税30-60%（累进，开发商适用）'
|
||
},
|
||
tiers: {
|
||
'一线城市（北上广深）': {
|
||
priceRange: '50,000-200,000 CNY/m²（核心区）',
|
||
capRate: '1.5-2.5%',
|
||
purchaseRestriction: '严格限购，需社保/个税记录',
|
||
lprRate: '首套LPR-20BP，二套LPR+0-60BP'
|
||
},
|
||
'新一线城市（成都/杭州/武汉等）': {
|
||
priceRange: '15,000-50,000 CNY/m²',
|
||
capRate: '2.0-3.0%',
|
||
purchaseRestriction: '部分限购'
|
||
},
|
||
'二线城市': {
|
||
priceRange: '8,000-25,000 CNY/m²',
|
||
capRate: '2.5-4.0%',
|
||
purchaseRestriction: '多数已放开限购'
|
||
},
|
||
'三四线城市': {
|
||
priceRange: '3,000-12,000 CNY/m²',
|
||
capRate: '3.0-5.0%',
|
||
purchaseRestriction: '基本无限购'
|
||
}
|
||
},
|
||
valuationMethods: ['市场比较法', '收益法', '成本法', '假设开发法'],
|
||
keyFactors: ['城市能级', '学区房', '地铁沿线', '限购政策', '公积金贷款上限', '容积率', '绿化率']
|
||
},
|
||
intellectualProperty: {
|
||
copyrightTerm: '作者终身+50年',
|
||
patentTerm: '20年（发明）/ 10年（实用新型/外观设计）',
|
||
trademarkTerm: '10年（可续期）',
|
||
registrationBody: '国家知识产权局(CNIPA)',
|
||
valuationApproach: '收益法为主（参考《资产评估准则—无形资产》）',
|
||
specialFeature: '数据资产评估标准正在制定中（2023年数据资产入表政策）'
|
||
},
|
||
taxation: {
|
||
corporateTax: '25%（高新技术企业15%）',
|
||
incomeTax: '3-45%（累进）',
|
||
vatGst: '增值税6%（服务）/ 9%（不动产）/ 13%（货物）',
|
||
capitalGainsTax: '并入所得税（个人20%，企业25%）',
|
||
inheritanceTax: '暂无遗产税'
|
||
},
|
||
nacCompliance: {
|
||
gnacs: 'CN',
|
||
complianceLevel: 'Tier 1',
|
||
supportedAssets: ['不动产', '知识产权', '企业权益', '大宗商品', '农业资产', '数据资产'],
|
||
regulatoryNotes: '数字人民币（e-CNY）试点推进，RWA代币化需在监管沙盒内进行，境外公链受限'
|
||
}
|
||
},
|
||
|
||
IL: {
|
||
name: '以色列',
|
||
nameEn: 'Israel',
|
||
currency: 'ILS',
|
||
currencySymbol: '₪',
|
||
usdRate: 0.27,
|
||
tier: 1,
|
||
legalSystem: '混合法系（普通法+大陆法+宗教法）',
|
||
regulators: ['ISA（证券局）', 'BOI（以色列银行）', 'CAIF（资本市场局）'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 2.5, max: 4.5, avg: 3.5 },
|
||
commercialCapRate: { min: 4.0, max: 7.0, avg: 5.0 },
|
||
priceUnit: 'ILS/m²',
|
||
landTenure: '93%土地为国有（以色列土地局管理），私有土地仅7%',
|
||
foreignOwnership: '可购买，但土地通常为租约形式',
|
||
stampDuty: {
|
||
purchaseTax: '购置税0-10%（累进，外籍人士8-10%）',
|
||
bettermentLevy: '增值税（Betterment Levy）50%（土地增值部分）'
|
||
},
|
||
cities: {
|
||
'Tel Aviv（特拉维夫）': { priceRange: '35,000-80,000 ILS/m²', capRate: '2.5-3.5%' },
|
||
'Jerusalem（耶路撒冷）': { priceRange: '25,000-60,000 ILS/m²', capRate: '2.8-4.0%' },
|
||
'Haifa（海法）': { priceRange: '15,000-35,000 ILS/m²', capRate: '3.5-5.0%' }
|
||
},
|
||
valuationMethods: ['市场比较法', '收益法', '成本法'],
|
||
keyFactors: ['土地所有权（国有vs私有）', '安全形势', '科技园区溢价', '宗教区域限制']
|
||
},
|
||
taxation: {
|
||
corporateTax: '23%',
|
||
incomeTax: '10-50%（累进）',
|
||
vatGst: 'VAT 17%',
|
||
capitalGainsTax: '25%（证券）/ 25%（不动产，有豁免）',
|
||
inheritanceTax: '无遗产税'
|
||
},
|
||
nacCompliance: {
|
||
gnacs: 'IL',
|
||
complianceLevel: 'Tier 1',
|
||
supportedAssets: ['知识产权', '企业权益', '金融证券', '数字资产', '不动产'],
|
||
regulatoryNotes: 'ISA对数字资产监管框架逐步建立，科技IP估值全球领先'
|
||
}
|
||
},
|
||
|
||
NL: {
|
||
name: '荷兰',
|
||
nameEn: 'Netherlands',
|
||
currency: 'EUR',
|
||
currencySymbol: '€',
|
||
usdRate: 1.09,
|
||
tier: 1,
|
||
legalSystem: '大陆法系（Civil Law）',
|
||
regulators: ['AFM（金融市场局）', 'DNB（荷兰银行）'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 3.0, max: 5.5, avg: 4.0 },
|
||
commercialCapRate: { min: 4.0, max: 6.5, avg: 5.0 },
|
||
priceUnit: 'EUR/m²',
|
||
landTenure: '永久产权或地上权（Erfpacht）',
|
||
foreignOwnership: '可自由购买',
|
||
stampDuty: {
|
||
transferTax: '过户税2%（住宅）/ 10.4%（商业/投资）',
|
||
mortgageTax: '无'
|
||
},
|
||
cities: {
|
||
'Amsterdam（阿姆斯特丹）': { priceRange: '5,000-12,000 EUR/m²', capRate: '3.0-4.5%', note: '部分土地为Erfpacht地上权' },
|
||
'Rotterdam（鹿特丹）': { priceRange: '3,000-7,000 EUR/m²', capRate: '4.0-5.5%' },
|
||
'The Hague（海牙）': { priceRange: '3,500-8,000 EUR/m²', capRate: '3.5-5.0%' },
|
||
'Utrecht（乌特勒支）': { priceRange: '4,000-9,000 EUR/m²', capRate: '3.5-5.0%' }
|
||
},
|
||
valuationMethods: ['市场比较法', '收益法', 'DCF法'],
|
||
keyFactors: ['Erfpacht地上权（需折价）', '能效标签（Energielabel）', '地段', '骑行基础设施']
|
||
},
|
||
taxation: {
|
||
corporateTax: '19%（首20万EUR）/ 25.8%（超出部分）',
|
||
incomeTax: '9.32-49.5%（累进）',
|
||
vatGst: 'BTW 21%（标准）/ 9%（优惠）',
|
||
capitalGainsTax: '无独立资本利得税（并入Box 3财富税）',
|
||
wealthTax: 'Box 3虚拟收益税（按资产价值的虚拟收益率征税）'
|
||
},
|
||
nacCompliance: {
|
||
gnacs: 'NL',
|
||
complianceLevel: 'Tier 1',
|
||
supportedAssets: ['不动产', '金融证券', '知识产权', '企业权益', '环境权益'],
|
||
regulatoryNotes: 'AFM对MiCA合规要求严格，荷兰是欧洲重要的RWA代币化中心'
|
||
}
|
||
},
|
||
|
||
// ============================================================
|
||
// TIER 2 - 中等成熟度辖区（核心参数）
|
||
// ============================================================
|
||
|
||
ES: {
|
||
name: '西班牙',
|
||
nameEn: 'Spain',
|
||
currency: 'EUR',
|
||
currencySymbol: '€',
|
||
usdRate: 1.09,
|
||
tier: 2,
|
||
legalSystem: '大陆法系',
|
||
regulators: ['CNMV', 'Banco de España'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 3.0, max: 6.0, avg: 4.5 },
|
||
commercialCapRate: { min: 4.5, max: 7.5, avg: 5.5 },
|
||
priceUnit: 'EUR/m²',
|
||
foreignOwnership: '可自由购买（黄金签证：500,000 EUR+）',
|
||
stampDuty: {
|
||
transferTax: 'ITP 6-10%（二手房，因地区而异）',
|
||
vatOnNew: 'IVA 10%（新房）',
|
||
stampDutyAJD: '0.5-1.5%'
|
||
},
|
||
cities: {
|
||
'Madrid（马德里）': { priceRange: '3,500-10,000 EUR/m²', capRate: '3.5-5.0%' },
|
||
'Barcelona（巴塞罗那）': { priceRange: '3,500-9,000 EUR/m²', capRate: '3.5-5.0%' },
|
||
'Marbella（马贝拉）': { priceRange: '4,000-15,000 EUR/m²', capRate: '3.0-4.5%', note: '豪华度假地产' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '25%',
|
||
incomeTax: '19-47%（累进）',
|
||
vatGst: 'IVA 21%',
|
||
capitalGainsTax: '19-28%',
|
||
wealthTax: '财富税0.2-3.5%（因地区而异）'
|
||
},
|
||
nacCompliance: { gnacs: 'ES', complianceLevel: 'Tier 2', supportedAssets: ['不动产', '金融证券', '企业权益'] }
|
||
},
|
||
|
||
IT: {
|
||
name: '意大利',
|
||
nameEn: 'Italy',
|
||
currency: 'EUR',
|
||
currencySymbol: '€',
|
||
usdRate: 1.09,
|
||
tier: 2,
|
||
legalSystem: '大陆法系',
|
||
regulators: ['CONSOB', 'Banca d\'Italia'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 3.0, max: 6.5, avg: 4.5 },
|
||
commercialCapRate: { min: 4.5, max: 8.0, avg: 6.0 },
|
||
priceUnit: 'EUR/m²',
|
||
foreignOwnership: '可自由购买（部分地区1欧元房屋计划）',
|
||
stampDuty: {
|
||
registrationTax: '登记税2%（主要住所）/ 9%（其他）',
|
||
cadastralTax: '地籍税1%',
|
||
mortgageTax: '抵押税2%'
|
||
},
|
||
cities: {
|
||
'Milan（米兰）': { priceRange: '4,000-12,000 EUR/m²', capRate: '3.5-5.0%' },
|
||
'Rome（罗马）': { priceRange: '3,000-10,000 EUR/m²', capRate: '3.5-5.5%' },
|
||
'Florence（佛罗伦萨）': { priceRange: '3,500-9,000 EUR/m²', capRate: '3.5-5.0%', note: '历史建筑溢价' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: 'IRES 24% + IRAP 3.9%',
|
||
incomeTax: '23-43%（累进）',
|
||
vatGst: 'IVA 22%',
|
||
capitalGainsTax: '26%（证券）/ 不动产按所得税率',
|
||
flatTax: '外国人收入统一税100,000 EUR/年（高净值人士）'
|
||
},
|
||
nacCompliance: { gnacs: 'IT', complianceLevel: 'Tier 2', supportedAssets: ['不动产', '艺术品', '知识产权', '企业权益'] }
|
||
},
|
||
|
||
PT: {
|
||
name: '葡萄牙',
|
||
nameEn: 'Portugal',
|
||
currency: 'EUR',
|
||
currencySymbol: '€',
|
||
usdRate: 1.09,
|
||
tier: 2,
|
||
legalSystem: '大陆法系',
|
||
regulators: ['CMVM', 'Banco de Portugal'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 3.5, max: 6.5, avg: 5.0 },
|
||
commercialCapRate: { min: 5.0, max: 8.0, avg: 6.0 },
|
||
priceUnit: 'EUR/m²',
|
||
foreignOwnership: '可自由购买（黄金签证已取消不动产选项）',
|
||
stampDuty: { imt: 'IMT 0-8%（累进）', stampDuty: '印花税0.8%' },
|
||
cities: {
|
||
'Lisbon（里斯本）': { priceRange: '4,000-10,000 EUR/m²', capRate: '3.5-5.0%' },
|
||
'Porto（波尔图）': { priceRange: '2,500-6,000 EUR/m²', capRate: '4.0-6.0%' },
|
||
'Algarve（阿尔加维）': { priceRange: '2,000-8,000 EUR/m²', capRate: '4.0-6.0%', note: '旅游度假地产' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: 'IRC 21%',
|
||
incomeTax: '14.5-48%（累进）',
|
||
vatGst: 'IVA 23%',
|
||
capitalGainsTax: '28%（证券）/ 不动产50%计入所得',
|
||
nhrRegime: 'NHR制度（非惯常居民）：外国来源收入10年内免税或低税'
|
||
},
|
||
nacCompliance: { gnacs: 'PT', complianceLevel: 'Tier 2', supportedAssets: ['不动产', '企业权益', '金融证券'] }
|
||
},
|
||
|
||
SE: {
|
||
name: '瑞典',
|
||
nameEn: 'Sweden',
|
||
currency: 'SEK',
|
||
currencySymbol: 'kr',
|
||
usdRate: 0.095,
|
||
tier: 2,
|
||
legalSystem: '大陆法系（北欧法系）',
|
||
regulators: ['Finansinspektionen', 'Riksbank'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 2.5, max: 5.0, avg: 3.5 },
|
||
commercialCapRate: { min: 3.5, max: 6.5, avg: 5.0 },
|
||
priceUnit: 'SEK/m²',
|
||
foreignOwnership: '可自由购买',
|
||
stampDuty: { stampDuty: '印花税1.5%（个人）/ 4.25%（公司）' },
|
||
cities: {
|
||
'Stockholm（斯德哥尔摩）': { priceRange: '60,000-150,000 SEK/m²', capRate: '2.5-3.5%' },
|
||
'Gothenburg（哥德堡）': { priceRange: '35,000-80,000 SEK/m²', capRate: '3.0-4.5%' },
|
||
'Malmö（马尔默）': { priceRange: '25,000-60,000 SEK/m²', capRate: '3.5-5.0%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '20.6%',
|
||
incomeTax: '32-57%（含地方税）',
|
||
vatGst: 'MOMS 25%（标准）',
|
||
capitalGainsTax: '30%（证券）/ 22%（不动产）',
|
||
wealthTax: '已废除（2007年）'
|
||
},
|
||
nacCompliance: { gnacs: 'SE', complianceLevel: 'Tier 2', supportedAssets: ['不动产', '金融证券', '企业权益', '环境权益'] }
|
||
},
|
||
|
||
NO: {
|
||
name: '挪威',
|
||
nameEn: 'Norway',
|
||
currency: 'NOK',
|
||
currencySymbol: 'kr',
|
||
usdRate: 0.093,
|
||
tier: 2,
|
||
legalSystem: '大陆法系（北欧法系）',
|
||
regulators: ['Finanstilsynet', 'Norges Bank'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 3.0, max: 5.5, avg: 4.0 },
|
||
commercialCapRate: { min: 4.0, max: 7.0, avg: 5.0 },
|
||
priceUnit: 'NOK/m²',
|
||
foreignOwnership: '可自由购买（EEA公民），非EEA需申请',
|
||
cities: {
|
||
'Oslo（奥斯陆）': { priceRange: '70,000-150,000 NOK/m²', capRate: '3.0-4.5%' },
|
||
'Bergen（卑尔根）': { priceRange: '40,000-90,000 NOK/m²', capRate: '3.5-5.5%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '22%',
|
||
incomeTax: '22-47.4%（含附加税）',
|
||
vatGst: 'MVA 25%',
|
||
capitalGainsTax: '22%（证券）/ 22%（不动产）',
|
||
wealthTax: '财富税1%（超过170万NOK）'
|
||
},
|
||
nacCompliance: { gnacs: 'NO', complianceLevel: 'Tier 2', supportedAssets: ['不动产', '金融证券', '自然资源', '环境权益'] }
|
||
},
|
||
|
||
DK: {
|
||
name: '丹麦',
|
||
nameEn: 'Denmark',
|
||
currency: 'DKK',
|
||
currencySymbol: 'kr',
|
||
usdRate: 0.145,
|
||
tier: 2,
|
||
legalSystem: '大陆法系（北欧法系）',
|
||
regulators: ['Finanstilsynet', 'Danmarks Nationalbank'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 3.0, max: 5.5, avg: 4.0 },
|
||
commercialCapRate: { min: 4.0, max: 7.0, avg: 5.0 },
|
||
priceUnit: 'DKK/m²',
|
||
foreignOwnership: '非EU/EEA公民购买受限（需居住满5年）',
|
||
cities: {
|
||
'Copenhagen（哥本哈根）': { priceRange: '35,000-80,000 DKK/m²', capRate: '3.0-4.5%' },
|
||
'Aarhus（奥胡斯）': { priceRange: '20,000-45,000 DKK/m²', capRate: '3.5-5.5%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '22%',
|
||
incomeTax: '37-55.9%（含地方税）',
|
||
vatGst: 'MOMS 25%',
|
||
capitalGainsTax: '27-42%（证券）/ 不动产按所得税率'
|
||
},
|
||
nacCompliance: { gnacs: 'DK', complianceLevel: 'Tier 2', supportedAssets: ['不动产', '金融证券', '企业权益', '环境权益'] }
|
||
},
|
||
|
||
FI: {
|
||
name: '芬兰',
|
||
nameEn: 'Finland',
|
||
currency: 'EUR',
|
||
currencySymbol: '€',
|
||
usdRate: 1.09,
|
||
tier: 2,
|
||
legalSystem: '大陆法系（北欧法系）',
|
||
regulators: ['FIN-FSA', 'Bank of Finland'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 3.5, max: 6.0, avg: 4.5 },
|
||
commercialCapRate: { min: 4.5, max: 7.5, avg: 5.5 },
|
||
priceUnit: 'EUR/m²',
|
||
foreignOwnership: '可自由购买（Åland群岛受限）',
|
||
cities: {
|
||
'Helsinki（赫尔辛基）': { priceRange: '4,000-9,000 EUR/m²', capRate: '3.5-5.0%' },
|
||
'Tampere（坦佩雷）': { priceRange: '2,500-5,500 EUR/m²', capRate: '4.0-6.0%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '20%',
|
||
incomeTax: '25-51.5%（含地方税）',
|
||
vatGst: 'ALV 24%',
|
||
capitalGainsTax: '30-34%'
|
||
},
|
||
nacCompliance: { gnacs: 'FI', complianceLevel: 'Tier 2', supportedAssets: ['不动产', '金融证券', '企业权益'] }
|
||
},
|
||
|
||
AT: {
|
||
name: '奥地利',
|
||
nameEn: 'Austria',
|
||
currency: 'EUR',
|
||
currencySymbol: '€',
|
||
usdRate: 1.09,
|
||
tier: 2,
|
||
legalSystem: '大陆法系',
|
||
regulators: ['FMA', 'OeNB'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 2.5, max: 5.0, avg: 3.5 },
|
||
commercialCapRate: { min: 3.5, max: 6.5, avg: 4.5 },
|
||
priceUnit: 'EUR/m²',
|
||
foreignOwnership: '非EU公民购买受限（因州而异）',
|
||
cities: {
|
||
'Vienna（维也纳）': { priceRange: '4,000-12,000 EUR/m²', capRate: '2.5-3.5%' },
|
||
'Salzburg（萨尔茨堡）': { priceRange: '4,500-10,000 EUR/m²', capRate: '2.8-4.0%' },
|
||
'Innsbruck（因斯布鲁克）': { priceRange: '4,000-9,000 EUR/m²', capRate: '3.0-4.5%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '24%（2023年起）',
|
||
incomeTax: '0-55%（累进）',
|
||
vatGst: 'USt 20%',
|
||
capitalGainsTax: '27.5%（证券）/ 30%（不动产）'
|
||
},
|
||
nacCompliance: { gnacs: 'AT', complianceLevel: 'Tier 2', supportedAssets: ['不动产', '金融证券', '企业权益'] }
|
||
},
|
||
|
||
BE: {
|
||
name: '比利时',
|
||
nameEn: 'Belgium',
|
||
currency: 'EUR',
|
||
currencySymbol: '€',
|
||
usdRate: 1.09,
|
||
tier: 2,
|
||
legalSystem: '大陆法系',
|
||
regulators: ['FSMA', 'NBB'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 3.0, max: 5.5, avg: 4.0 },
|
||
commercialCapRate: { min: 4.0, max: 7.0, avg: 5.0 },
|
||
priceUnit: 'EUR/m²',
|
||
foreignOwnership: '可自由购买',
|
||
cities: {
|
||
'Brussels（布鲁塞尔）': { priceRange: '2,500-6,000 EUR/m²', capRate: '3.5-5.0%' },
|
||
'Antwerp（安特卫普）': { priceRange: '2,000-5,000 EUR/m²', capRate: '3.5-5.5%' },
|
||
'Ghent（根特）': { priceRange: '2,000-4,500 EUR/m²', capRate: '3.5-5.5%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '25%',
|
||
incomeTax: '25-50%（累进）',
|
||
vatGst: 'BTW 21%',
|
||
capitalGainsTax: '证券通常免税（专业投资者除外）/ 不动产16.5%（5年内出售）'
|
||
},
|
||
nacCompliance: { gnacs: 'BE', complianceLevel: 'Tier 2', supportedAssets: ['不动产', '金融证券', '企业权益'] }
|
||
},
|
||
|
||
LU: {
|
||
name: '卢森堡',
|
||
nameEn: 'Luxembourg',
|
||
currency: 'EUR',
|
||
currencySymbol: '€',
|
||
usdRate: 1.09,
|
||
tier: 2,
|
||
legalSystem: '大陆法系',
|
||
regulators: ['CSSF', 'BCL'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 2.0, max: 4.0, avg: 3.0 },
|
||
commercialCapRate: { min: 3.5, max: 6.0, avg: 4.5 },
|
||
priceUnit: 'EUR/m²',
|
||
foreignOwnership: '可自由购买',
|
||
cities: {
|
||
'Luxembourg City（卢森堡市）': { priceRange: '7,000-15,000 EUR/m²', capRate: '2.5-3.5%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '17%（利润超20万EUR）',
|
||
incomeTax: '0-42%（累进）',
|
||
vatGst: 'TVA 17%（欧盟最低之一）',
|
||
capitalGainsTax: '证券持有6个月以上免税 / 不动产按所得税率',
|
||
specialFeature: '欧洲重要的基金中心，UCITS/AIF基金注册地'
|
||
},
|
||
nacCompliance: { gnacs: 'LU', complianceLevel: 'Tier 2', supportedAssets: ['金融证券', '企业权益', '不动产', '知识产权'] }
|
||
},
|
||
|
||
IE: {
|
||
name: '爱尔兰',
|
||
nameEn: 'Ireland',
|
||
currency: 'EUR',
|
||
currencySymbol: '€',
|
||
usdRate: 1.09,
|
||
tier: 2,
|
||
legalSystem: '普通法系',
|
||
regulators: ['CBI（爱尔兰央行）', 'CRO'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 3.0, max: 5.5, avg: 4.0 },
|
||
commercialCapRate: { min: 4.0, max: 7.0, avg: 5.0 },
|
||
priceUnit: 'EUR/m²',
|
||
foreignOwnership: '可自由购买',
|
||
cities: {
|
||
'Dublin（都柏林）': { priceRange: '4,000-9,000 EUR/m²', capRate: '3.0-4.5%' },
|
||
'Cork（科克）': { priceRange: '2,500-5,000 EUR/m²', capRate: '3.5-5.5%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '12.5%（贸易收入）/ 25%（非贸易收入）',
|
||
incomeTax: '20-40%（累进）',
|
||
vatGst: 'VAT 23%',
|
||
capitalGainsTax: '33%',
|
||
specialFeature: '欧洲科技公司总部首选地（Apple/Google/Meta/Microsoft）'
|
||
},
|
||
nacCompliance: { gnacs: 'IE', complianceLevel: 'Tier 2', supportedAssets: ['知识产权', '企业权益', '金融证券', '不动产'] }
|
||
},
|
||
|
||
// ============================================================
|
||
// TIER 3 - 新兴辖区（基础参数）
|
||
// ============================================================
|
||
|
||
MY: {
|
||
name: '马来西亚',
|
||
nameEn: 'Malaysia',
|
||
currency: 'MYR',
|
||
currencySymbol: 'RM',
|
||
usdRate: 0.225,
|
||
tier: 3,
|
||
legalSystem: '普通法系',
|
||
regulators: ['SC（证券委员会）', 'BNM（国家银行）', 'NAPIC'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 3.5, max: 6.5, avg: 5.0 },
|
||
commercialCapRate: { min: 5.0, max: 8.0, avg: 6.5 },
|
||
priceUnit: 'MYR/sqft',
|
||
foreignOwnership: '外籍人士最低购买价格：100万MYR（吉隆坡）/ 200万MYR（槟城）',
|
||
stampDuty: { transferTax: '印花税1-4%（累进）', foreignTax: '无额外外籍税' },
|
||
cities: {
|
||
'Kuala Lumpur（吉隆坡）': { priceRange: '500-2,000 MYR/sqft', capRate: '4.0-6.0%' },
|
||
'Penang（槟城）': { priceRange: '400-1,500 MYR/sqft', capRate: '4.0-6.0%' },
|
||
'Johor Bahru（新山）': { priceRange: '300-900 MYR/sqft', capRate: '4.5-7.0%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '24%',
|
||
incomeTax: '0-30%（累进）',
|
||
vatGst: 'SST 6%（服务税）/ 10%（销售税）',
|
||
capitalGainsTax: 'RPGT 不动产利得税5-30%（根据持有期）'
|
||
},
|
||
nacCompliance: { gnacs: 'MY', complianceLevel: 'Tier 3', supportedAssets: ['不动产', '金融证券', '企业权益', '数字资产'] }
|
||
},
|
||
|
||
TH: {
|
||
name: '泰国',
|
||
nameEn: 'Thailand',
|
||
currency: 'THB',
|
||
currencySymbol: '฿',
|
||
usdRate: 0.028,
|
||
tier: 3,
|
||
legalSystem: '大陆法系',
|
||
regulators: ['SEC（证券交易委员会）', 'BOT（泰国银行）', 'REIC'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 4.0, max: 8.0, avg: 5.5 },
|
||
commercialCapRate: { min: 5.0, max: 9.0, avg: 6.5 },
|
||
priceUnit: 'THB/m²',
|
||
foreignOwnership: '外籍人士只能购买公寓（整栋建筑外籍持有上限49%），不能购买土地',
|
||
stampDuty: {
|
||
transferFee: '过户费2%',
|
||
specificBusinessTax: '特定商业税3.3%（持有5年以下）',
|
||
withholdingTax: '预扣税1%（个人）'
|
||
},
|
||
cities: {
|
||
'Bangkok（曼谷）': { priceRange: '80,000-300,000 THB/m²（市中心）', capRate: '4.0-6.0%' },
|
||
'Phuket（普吉岛）': { priceRange: '60,000-200,000 THB/m²', capRate: '5.0-8.0%', note: '旅游地产' },
|
||
'Chiang Mai（清迈）': { priceRange: '30,000-100,000 THB/m²', capRate: '5.0-8.0%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '20%',
|
||
incomeTax: '0-35%（累进）',
|
||
vatGst: 'VAT 7%',
|
||
capitalGainsTax: '并入所得税（个人）/ 20%（公司）'
|
||
},
|
||
nacCompliance: { gnacs: 'TH', complianceLevel: 'Tier 3', supportedAssets: ['不动产（公寓）', '金融证券', '企业权益'] }
|
||
},
|
||
|
||
ID: {
|
||
name: '印度尼西亚',
|
||
nameEn: 'Indonesia',
|
||
currency: 'IDR',
|
||
currencySymbol: 'Rp',
|
||
usdRate: 0.000064,
|
||
tier: 3,
|
||
legalSystem: '大陆法系（荷兰法律影响）',
|
||
regulators: ['OJK（金融服务局）', 'BI（印尼银行）', 'BPN（国家土地局）'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 4.0, max: 8.0, avg: 6.0 },
|
||
commercialCapRate: { min: 5.0, max: 10.0, avg: 7.0 },
|
||
priceUnit: 'IDR/m²',
|
||
foreignOwnership: '外籍人士只能持有"使用权（Hak Pakai）"，不能持有所有权（Hak Milik）',
|
||
cities: {
|
||
'Jakarta（雅加达）': { priceRange: '20,000,000-100,000,000 IDR/m²（市中心）', capRate: '5.0-8.0%' },
|
||
'Bali（巴厘岛）': { priceRange: '15,000,000-80,000,000 IDR/m²', capRate: '5.0-9.0%', note: '旅游地产' },
|
||
'Surabaya（泗水）': { priceRange: '10,000,000-40,000,000 IDR/m²', capRate: '5.5-8.5%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '22%',
|
||
incomeTax: '5-35%（累进）',
|
||
vatGst: 'PPN 11%',
|
||
capitalGainsTax: '不动产2.5%（最终税）'
|
||
},
|
||
nacCompliance: { gnacs: 'ID', complianceLevel: 'Tier 3', supportedAssets: ['不动产（使用权）', '金融证券', '企业权益'] }
|
||
},
|
||
|
||
IN: {
|
||
name: '印度',
|
||
nameEn: 'India',
|
||
currency: 'INR',
|
||
currencySymbol: '₹',
|
||
usdRate: 0.012,
|
||
tier: 3,
|
||
legalSystem: '普通法系（英国法律影响）',
|
||
regulators: ['SEBI（证券交易委员会）', 'RBI（印度储备银行）', 'MCA'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 2.5, max: 5.0, avg: 3.5 },
|
||
commercialCapRate: { min: 6.0, max: 10.0, avg: 8.0 },
|
||
priceUnit: 'INR/sqft',
|
||
foreignOwnership: '外籍人士（NRI/PIO除外）不能购买不动产，需通过FDI路径',
|
||
cities: {
|
||
'Mumbai（孟买）': { priceRange: '20,000-100,000 INR/sqft（南孟买）', capRate: '2.5-4.0%' },
|
||
'Delhi NCR（德里）': { priceRange: '8,000-50,000 INR/sqft', capRate: '3.0-5.0%' },
|
||
'Bangalore（班加罗尔）': { priceRange: '6,000-25,000 INR/sqft', capRate: '3.5-5.5%' },
|
||
'Hyderabad（海得拉巴）': { priceRange: '5,000-20,000 INR/sqft', capRate: '3.5-6.0%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '22%（国内公司）/ 40%（外国公司）',
|
||
incomeTax: '0-30%（累进）',
|
||
vatGst: 'GST 5-28%（分级）',
|
||
capitalGainsTax: '短期15%，长期10%（证券）/ 短期30%，长期20%（不动产）',
|
||
tds: 'TDS预扣税制度'
|
||
},
|
||
nacCompliance: { gnacs: 'IN', complianceLevel: 'Tier 3', supportedAssets: ['金融证券', '知识产权', '企业权益', '大宗商品'] }
|
||
},
|
||
|
||
BR: {
|
||
name: '巴西',
|
||
nameEn: 'Brazil',
|
||
currency: 'BRL',
|
||
currencySymbol: 'R$',
|
||
usdRate: 0.20,
|
||
tier: 3,
|
||
legalSystem: '大陆法系',
|
||
regulators: ['CVM（证券委员会）', 'BCB（巴西央行）', 'COFECI'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 5.0, max: 10.0, avg: 7.0 },
|
||
commercialCapRate: { min: 7.0, max: 12.0, avg: 9.0 },
|
||
priceUnit: 'BRL/m²',
|
||
foreignOwnership: '可购买，但农村土地受限',
|
||
cities: {
|
||
'São Paulo（圣保罗）': { priceRange: '8,000-30,000 BRL/m²', capRate: '6.0-9.0%' },
|
||
'Rio de Janeiro（里约热内卢）': { priceRange: '7,000-25,000 BRL/m²', capRate: '6.0-9.0%' },
|
||
'Brasília（巴西利亚）': { priceRange: '5,000-15,000 BRL/m²', capRate: '6.0-10.0%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: 'IRPJ 15% + CSLL 9% + 附加税10% = 约34%',
|
||
incomeTax: '0-27.5%（累进）',
|
||
vatGst: '多层税（ICMS/ISS/PIS/COFINS）约15-35%',
|
||
capitalGainsTax: '15-22.5%（累进）'
|
||
},
|
||
nacCompliance: { gnacs: 'BR', complianceLevel: 'Tier 3', supportedAssets: ['不动产', '金融证券', '企业权益', '农业资产'] }
|
||
},
|
||
|
||
MX: {
|
||
name: '墨西哥',
|
||
nameEn: 'Mexico',
|
||
currency: 'MXN',
|
||
currencySymbol: '$',
|
||
usdRate: 0.058,
|
||
tier: 3,
|
||
legalSystem: '大陆法系',
|
||
regulators: ['CNBV（银行证券委员会）', 'Banxico', 'INFONAVIT'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 5.0, max: 10.0, avg: 7.0 },
|
||
commercialCapRate: { min: 7.0, max: 12.0, avg: 9.0 },
|
||
priceUnit: 'MXN/m²',
|
||
foreignOwnership: '边境/海岸50公里内需通过Fideicomiso（信托）持有，其他地区可直接购买',
|
||
cities: {
|
||
'Mexico City（墨西哥城）': { priceRange: '30,000-100,000 MXN/m²', capRate: '5.0-8.0%' },
|
||
'Monterrey（蒙特雷）': { priceRange: '20,000-60,000 MXN/m²', capRate: '6.0-9.0%' },
|
||
'Cancún（坎昆）': { priceRange: '25,000-80,000 MXN/m²', capRate: '6.0-10.0%', note: '旅游地产' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: 'ISR 30%',
|
||
incomeTax: '1.92-35%（累进）',
|
||
vatGst: 'IVA 16%',
|
||
capitalGainsTax: '不动产25%（或35%净收益）'
|
||
},
|
||
nacCompliance: { gnacs: 'MX', complianceLevel: 'Tier 3', supportedAssets: ['不动产', '金融证券', '企业权益'] }
|
||
},
|
||
|
||
ZA: {
|
||
name: '南非',
|
||
nameEn: 'South Africa',
|
||
currency: 'ZAR',
|
||
currencySymbol: 'R',
|
||
usdRate: 0.055,
|
||
tier: 3,
|
||
legalSystem: '混合法系（罗马-荷兰法+英国普通法）',
|
||
regulators: ['FSCA（金融部门行为局）', 'SARB（南非储备银行）', 'PPRA'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 6.0, max: 10.0, avg: 8.0 },
|
||
commercialCapRate: { min: 7.0, max: 12.0, avg: 9.0 },
|
||
priceUnit: 'ZAR/m²',
|
||
foreignOwnership: '可自由购买',
|
||
cities: {
|
||
'Cape Town（开普敦）': { priceRange: '20,000-80,000 ZAR/m²', capRate: '6.0-9.0%' },
|
||
'Johannesburg（约翰内斯堡）': { priceRange: '15,000-50,000 ZAR/m²', capRate: '7.0-10.0%' },
|
||
'Durban（德班）': { priceRange: '10,000-35,000 ZAR/m²', capRate: '7.0-11.0%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '27%',
|
||
incomeTax: '18-45%（累进）',
|
||
vatGst: 'VAT 15%',
|
||
capitalGainsTax: '个人18%，公司22.4%（含率）'
|
||
},
|
||
nacCompliance: { gnacs: 'ZA', complianceLevel: 'Tier 3', supportedAssets: ['不动产', '金融证券', '自然资源', '企业权益'] }
|
||
},
|
||
|
||
SA: {
|
||
name: '沙特阿拉伯',
|
||
nameEn: 'Saudi Arabia',
|
||
currency: 'SAR',
|
||
currencySymbol: 'SAR',
|
||
usdRate: 0.2667,
|
||
tier: 3,
|
||
legalSystem: '伊斯兰法（沙里亚）',
|
||
regulators: ['CMA（资本市场局）', 'SAMA（货币局）', 'REGA（不动产总局）'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 4.0, max: 8.0, avg: 6.0 },
|
||
commercialCapRate: { min: 5.0, max: 9.0, avg: 7.0 },
|
||
priceUnit: 'SAR/m²',
|
||
foreignOwnership: '外籍人士在指定区域可购买（Vision 2030政策放开）',
|
||
cities: {
|
||
'Riyadh（利雅得）': { priceRange: '3,000-15,000 SAR/m²', capRate: '5.0-8.0%' },
|
||
'Jeddah（吉达）': { priceRange: '2,500-12,000 SAR/m²', capRate: '5.0-8.0%' },
|
||
'NEOM（未来城市）': { priceRange: '开发中', capRate: '待定', note: 'Vision 2030重点项目' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '20%（外资企业）/ 扎卡特2.5%（沙特/GCC公民）',
|
||
incomeTax: '个人所得税：无（沙特公民）',
|
||
vatGst: 'VAT 15%（2020年起）',
|
||
capitalGainsTax: '不动产增值税5%'
|
||
},
|
||
nacCompliance: { gnacs: 'SA', complianceLevel: 'Tier 3', supportedAssets: ['不动产', '金融证券', '企业权益', '大宗商品'] }
|
||
},
|
||
|
||
TR: {
|
||
name: '土耳其',
|
||
nameEn: 'Turkey',
|
||
currency: 'TRY',
|
||
currencySymbol: '₺',
|
||
usdRate: 0.031,
|
||
tier: 3,
|
||
legalSystem: '大陆法系',
|
||
regulators: ['SPK（资本市场委员会）', 'BDDK（银行监管局）', 'TKGM（地籍总局）'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 3.0, max: 7.0, avg: 5.0 },
|
||
commercialCapRate: { min: 5.0, max: 10.0, avg: 7.0 },
|
||
priceUnit: 'USD/m²（通常以美元计价）',
|
||
foreignOwnership: '可自由购买（黄金签证：400,000 USD+可申请土耳其国籍）',
|
||
cities: {
|
||
'Istanbul（伊斯坦布尔）': { priceRange: '1,500-8,000 USD/m²', capRate: '4.0-7.0%' },
|
||
'Ankara（安卡拉）': { priceRange: '800-3,000 USD/m²', capRate: '4.5-8.0%' },
|
||
'Antalya（安塔利亚）': { priceRange: '1,000-4,000 USD/m²', capRate: '5.0-9.0%', note: '旅游地产' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '25%',
|
||
incomeTax: '15-40%（累进）',
|
||
vatGst: 'KDV 20%（标准）',
|
||
capitalGainsTax: '不动产持有5年以上免税'
|
||
},
|
||
nacCompliance: { gnacs: 'TR', complianceLevel: 'Tier 3', supportedAssets: ['不动产', '金融证券', '企业权益'] }
|
||
},
|
||
|
||
PL: {
|
||
name: '波兰',
|
||
nameEn: 'Poland',
|
||
currency: 'PLN',
|
||
currencySymbol: 'zł',
|
||
usdRate: 0.25,
|
||
tier: 3,
|
||
legalSystem: '大陆法系',
|
||
regulators: ['KNF（金融监督委员会）', 'NBP（波兰国家银行）'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 4.0, max: 7.0, avg: 5.5 },
|
||
commercialCapRate: { min: 5.0, max: 8.0, avg: 6.5 },
|
||
priceUnit: 'PLN/m²',
|
||
foreignOwnership: 'EU公民可自由购买，非EU公民需申请许可',
|
||
cities: {
|
||
'Warsaw（华沙）': { priceRange: '12,000-25,000 PLN/m²', capRate: '4.5-6.5%' },
|
||
'Kraków（克拉科夫）': { priceRange: '10,000-20,000 PLN/m²', capRate: '4.5-7.0%' },
|
||
'Wrocław（弗罗茨瓦夫）': { priceRange: '9,000-18,000 PLN/m²', capRate: '5.0-7.0%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: 'CIT 19%（小企业9%）',
|
||
incomeTax: '12-32%（累进）',
|
||
vatGst: 'VAT 23%',
|
||
capitalGainsTax: '19%（统一税率）'
|
||
},
|
||
nacCompliance: { gnacs: 'PL', complianceLevel: 'Tier 3', supportedAssets: ['不动产', '金融证券', '企业权益'] }
|
||
},
|
||
|
||
CZ: {
|
||
name: '捷克',
|
||
nameEn: 'Czech Republic',
|
||
currency: 'CZK',
|
||
currencySymbol: 'Kč',
|
||
usdRate: 0.044,
|
||
tier: 3,
|
||
legalSystem: '大陆法系',
|
||
regulators: ['CNB（捷克国家银行）', 'ČNB'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 3.5, max: 6.5, avg: 5.0 },
|
||
commercialCapRate: { min: 4.5, max: 7.5, avg: 6.0 },
|
||
priceUnit: 'CZK/m²',
|
||
foreignOwnership: '可自由购买（EU成员国）',
|
||
cities: {
|
||
'Prague（布拉格）': { priceRange: '100,000-200,000 CZK/m²', capRate: '3.5-5.5%' },
|
||
'Brno（布尔诺）': { priceRange: '60,000-120,000 CZK/m²', capRate: '4.0-6.5%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '21%',
|
||
incomeTax: '15-23%（累进）',
|
||
vatGst: 'DPH 21%',
|
||
capitalGainsTax: '15%（持有超3年不动产免税）'
|
||
},
|
||
nacCompliance: { gnacs: 'CZ', complianceLevel: 'Tier 3', supportedAssets: ['不动产', '金融证券', '企业权益'] }
|
||
},
|
||
|
||
HU: {
|
||
name: '匈牙利',
|
||
nameEn: 'Hungary',
|
||
currency: 'HUF',
|
||
currencySymbol: 'Ft',
|
||
usdRate: 0.0028,
|
||
tier: 3,
|
||
legalSystem: '大陆法系',
|
||
regulators: ['MNB（匈牙利国家银行）', 'MNB金融监管部门'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 4.0, max: 7.0, avg: 5.5 },
|
||
commercialCapRate: { min: 5.0, max: 8.5, avg: 6.5 },
|
||
priceUnit: 'HUF/m²',
|
||
foreignOwnership: 'EU公民可自由购买，非EU公民需申请',
|
||
cities: {
|
||
'Budapest（布达佩斯）': { priceRange: '600,000-1,500,000 HUF/m²', capRate: '4.0-6.5%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '9%（欧盟最低）',
|
||
incomeTax: '15%（统一税率）',
|
||
vatGst: 'ÁFA 27%（欧盟最高）',
|
||
capitalGainsTax: '15%'
|
||
},
|
||
nacCompliance: { gnacs: 'HU', complianceLevel: 'Tier 3', supportedAssets: ['不动产', '金融证券', '企业权益'] }
|
||
},
|
||
|
||
RO: {
|
||
name: '罗马尼亚',
|
||
nameEn: 'Romania',
|
||
currency: 'RON',
|
||
currencySymbol: 'lei',
|
||
usdRate: 0.22,
|
||
tier: 3,
|
||
legalSystem: '大陆法系',
|
||
regulators: ['ASF（金融监督局）', 'BNR（罗马尼亚国家银行）'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 5.0, max: 9.0, avg: 7.0 },
|
||
commercialCapRate: { min: 6.5, max: 10.0, avg: 8.0 },
|
||
priceUnit: 'EUR/m²（通常以欧元计价）',
|
||
foreignOwnership: 'EU公民可自由购买，非EU公民购买农业用地受限',
|
||
cities: {
|
||
'Bucharest（布加勒斯特）': { priceRange: '1,500-3,500 EUR/m²', capRate: '5.5-8.0%' },
|
||
'Cluj-Napoca（克卢日）': { priceRange: '1,500-3,000 EUR/m²', capRate: '5.5-8.0%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '16%',
|
||
incomeTax: '10%（统一税率）',
|
||
vatGst: 'TVA 19%',
|
||
capitalGainsTax: '10%（不动产）'
|
||
},
|
||
nacCompliance: { gnacs: 'RO', complianceLevel: 'Tier 3', supportedAssets: ['不动产', '金融证券', '企业权益'] }
|
||
},
|
||
|
||
GR: {
|
||
name: '希腊',
|
||
nameEn: 'Greece',
|
||
currency: 'EUR',
|
||
currencySymbol: '€',
|
||
usdRate: 1.09,
|
||
tier: 3,
|
||
legalSystem: '大陆法系',
|
||
regulators: ['HCMC（资本市场委员会）', 'Bank of Greece'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 3.5, max: 7.0, avg: 5.0 },
|
||
commercialCapRate: { min: 5.0, max: 9.0, avg: 6.5 },
|
||
priceUnit: 'EUR/m²',
|
||
foreignOwnership: '可自由购买（黄金签证：250,000 EUR+）',
|
||
cities: {
|
||
'Athens（雅典）': { priceRange: '1,500-5,000 EUR/m²', capRate: '4.0-7.0%' },
|
||
'Thessaloniki（塞萨洛尼基）': { priceRange: '1,000-3,000 EUR/m²', capRate: '4.5-7.5%' },
|
||
'Mykonos/Santorini（岛屿）': { priceRange: '3,000-15,000 EUR/m²', capRate: '3.5-6.0%', note: '旅游地产' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '22%',
|
||
incomeTax: '9-44%（累进）',
|
||
vatGst: 'ΦΠΑ 24%',
|
||
capitalGainsTax: '15%（不动产）',
|
||
flatTax: '外国高净值人士统一税100,000 EUR/年'
|
||
},
|
||
nacCompliance: { gnacs: 'GR', complianceLevel: 'Tier 3', supportedAssets: ['不动产', '金融证券', '企业权益'] }
|
||
},
|
||
|
||
NZ: {
|
||
name: '新西兰',
|
||
nameEn: 'New Zealand',
|
||
currency: 'NZD',
|
||
currencySymbol: 'NZ$',
|
||
usdRate: 0.61,
|
||
tier: 2,
|
||
legalSystem: '普通法系',
|
||
regulators: ['FMA（金融市场局）', 'RBNZ（储备银行）', 'LINZ（土地信息局）'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 3.0, max: 6.0, avg: 4.0 },
|
||
commercialCapRate: { min: 4.5, max: 7.5, avg: 5.5 },
|
||
priceUnit: 'NZD/m²',
|
||
foreignOwnership: '2018年起外籍人士禁止购买住宅（澳洲公民除外）',
|
||
cities: {
|
||
'Auckland（奥克兰）': { priceRange: '8,000-25,000 NZD/m²', capRate: '3.0-4.5%' },
|
||
'Wellington（惠灵顿）': { priceRange: '7,000-18,000 NZD/m²', capRate: '3.5-5.0%' },
|
||
'Christchurch（基督城）': { priceRange: '5,000-12,000 NZD/m²', capRate: '4.0-6.0%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '28%',
|
||
incomeTax: '10.5-39%（累进）',
|
||
vatGst: 'GST 15%',
|
||
capitalGainsTax: '无（持有超10年，亮灯测试豁免）',
|
||
brightLineTest: '亮灯测试：10年内出售需缴纳所得税'
|
||
},
|
||
nacCompliance: { gnacs: 'NZ', complianceLevel: 'Tier 2', supportedAssets: ['不动产', '金融证券', '企业权益', '农业资产'] }
|
||
},
|
||
|
||
TW: {
|
||
name: '台湾',
|
||
nameEn: 'Taiwan',
|
||
currency: 'TWD',
|
||
currencySymbol: 'NT$',
|
||
usdRate: 0.031,
|
||
tier: 2,
|
||
legalSystem: '大陆法系（德国/日本法律影响）',
|
||
regulators: ['FSC（金融监督管理委员会）', 'CBC（中央银行）', '内政部地政司'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 1.5, max: 3.5, avg: 2.5 },
|
||
commercialCapRate: { min: 2.5, max: 5.0, avg: 3.5 },
|
||
priceUnit: 'TWD/坪（1坪=3.3m²）',
|
||
foreignOwnership: '外籍人士可购买，但土地所有权受限（需互惠原则）',
|
||
cities: {
|
||
'Taipei（台北）': { priceRange: '600,000-2,000,000 TWD/坪', capRate: '1.5-2.5%' },
|
||
'New Taipei（新北）': { priceRange: '300,000-900,000 TWD/坪', capRate: '2.0-3.5%' },
|
||
'Taichung（台中）': { priceRange: '200,000-600,000 TWD/坪', capRate: '2.5-4.0%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '20%',
|
||
incomeTax: '5-40%（累进）',
|
||
vatGst: '营业税5%',
|
||
capitalGainsTax: '房地合一税2.0（持有2年以内45%，2-5年35%，5-10年20%，10年以上15%）'
|
||
},
|
||
nacCompliance: { gnacs: 'TW', complianceLevel: 'Tier 2', supportedAssets: ['不动产', '金融证券', '知识产权', '企业权益'] }
|
||
},
|
||
|
||
// ============================================================
|
||
// 离岸金融中心
|
||
// ============================================================
|
||
|
||
KY: {
|
||
name: '开曼群岛',
|
||
nameEn: 'Cayman Islands',
|
||
currency: 'KYD',
|
||
currencySymbol: 'KY$',
|
||
usdRate: 1.20,
|
||
tier: 2,
|
||
legalSystem: '普通法系（英国法律影响）',
|
||
regulators: ['CIMA（货币局）'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 4.0, max: 7.0, avg: 5.5 },
|
||
commercialCapRate: { min: 5.0, max: 8.0, avg: 6.5 },
|
||
priceUnit: 'USD/sqft',
|
||
foreignOwnership: '可自由购买',
|
||
cities: {
|
||
'Grand Cayman（大开曼）': { priceRange: '500-2,000 USD/sqft', capRate: '4.0-7.0%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '无',
|
||
incomeTax: '无',
|
||
vatGst: '无',
|
||
capitalGainsTax: '无',
|
||
specialFeature: '全球重要的离岸金融中心，基金注册地'
|
||
},
|
||
nacCompliance: { gnacs: 'KY', complianceLevel: 'Tier 2', supportedAssets: ['金融证券', '企业权益', '不动产', '数字资产'] }
|
||
},
|
||
|
||
VG: {
|
||
name: '英属维尔京群岛',
|
||
nameEn: 'British Virgin Islands',
|
||
currency: 'USD',
|
||
currencySymbol: '$',
|
||
usdRate: 1.0,
|
||
tier: 2,
|
||
legalSystem: '普通法系',
|
||
regulators: ['FSC（金融服务委员会）'],
|
||
taxation: {
|
||
corporateTax: '无',
|
||
incomeTax: '无',
|
||
vatGst: '无',
|
||
capitalGainsTax: '无',
|
||
specialFeature: '全球最重要的离岸公司注册地之一'
|
||
},
|
||
nacCompliance: { gnacs: 'VG', complianceLevel: 'Tier 2', supportedAssets: ['企业权益', '金融证券', '数字资产'] }
|
||
},
|
||
|
||
MT: {
|
||
name: '马耳他',
|
||
nameEn: 'Malta',
|
||
currency: 'EUR',
|
||
currencySymbol: '€',
|
||
usdRate: 1.09,
|
||
tier: 2,
|
||
legalSystem: '混合法系（大陆法+英国普通法）',
|
||
regulators: ['MFSA（金融服务局）'],
|
||
realEstate: {
|
||
residentialCapRate: { min: 3.5, max: 6.5, avg: 5.0 },
|
||
commercialCapRate: { min: 5.0, max: 8.0, avg: 6.5 },
|
||
priceUnit: 'EUR/m²',
|
||
foreignOwnership: '可购买（非EU公民需AIP许可），黄金签证300,000-350,000 EUR',
|
||
cities: {
|
||
'Valletta（瓦莱塔）': { priceRange: '3,000-8,000 EUR/m²', capRate: '3.5-5.5%' },
|
||
'Sliema/St. Julian\'s': { priceRange: '3,500-9,000 EUR/m²', capRate: '4.0-6.0%' }
|
||
}
|
||
},
|
||
taxation: {
|
||
corporateTax: '35%（退税后有效税率5-10%）',
|
||
incomeTax: '0-35%（累进）',
|
||
vatGst: 'VAT 18%',
|
||
capitalGainsTax: '12%（不动产）',
|
||
specialFeature: 'EU成员国，数字资产监管框架完善（VFA法案）'
|
||
},
|
||
nacCompliance: { gnacs: 'MT', complianceLevel: 'Tier 2', supportedAssets: ['数字资产', '金融证券', '不动产', '企业权益'] }
|
||
}
|
||
};
|
||
|
||
// ============================================================
|
||
// 辖区查询函数
|
||
// ============================================================
|
||
|
||
function getJurisdiction(code) {
|
||
return JURISDICTION_KB[code.toUpperCase()] || null;
|
||
}
|
||
|
||
function getAllJurisdictions() {
|
||
return Object.keys(JURISDICTION_KB).map(code => ({
|
||
code,
|
||
name: JURISDICTION_KB[code].name,
|
||
nameEn: JURISDICTION_KB[code].nameEn,
|
||
currency: JURISDICTION_KB[code].currency,
|
||
tier: JURISDICTION_KB[code].tier
|
||
}));
|
||
}
|
||
|
||
function getTier1Jurisdictions() {
|
||
return getAllJurisdictions().filter(j => j.tier === 1);
|
||
}
|
||
|
||
function searchJurisdiction(query) {
|
||
const q = query.toLowerCase();
|
||
return Object.entries(JURISDICTION_KB).filter(([code, data]) => {
|
||
return data.name.includes(query) ||
|
||
data.nameEn.toLowerCase().includes(q) ||
|
||
code.toLowerCase().includes(q);
|
||
}).map(([code, data]) => ({ code, ...data }));
|
||
}
|
||
|
||
function getJurisdictionRealEstateParams(code) {
|
||
const j = JURISDICTION_KB[code.toUpperCase()];
|
||
if (!j || !j.realEstate) return null;
|
||
return {
|
||
jurisdiction: j.name,
|
||
currency: j.currency,
|
||
usdRate: j.usdRate,
|
||
...j.realEstate
|
||
};
|
||
}
|
||
|
||
function getJurisdictionTaxSummary(code) {
|
||
const j = JURISDICTION_KB[code.toUpperCase()];
|
||
if (!j || !j.taxation) return null;
|
||
return {
|
||
jurisdiction: j.name,
|
||
...j.taxation
|
||
};
|
||
}
|
||
|
||
function compareJurisdictions(codes, assetType) {
|
||
return codes.map(code => {
|
||
const j = JURISDICTION_KB[code.toUpperCase()];
|
||
if (!j) return null;
|
||
const result = {
|
||
code,
|
||
name: j.name,
|
||
currency: j.currency,
|
||
tier: j.tier
|
||
};
|
||
if (assetType === 'realEstate' && j.realEstate) {
|
||
result.capRate = j.realEstate.residentialCapRate;
|
||
result.foreignOwnership = j.realEstate.foreignOwnership;
|
||
result.stampDuty = j.realEstate.stampDuty;
|
||
}
|
||
if (j.taxation) {
|
||
result.corporateTax = j.taxation.corporateTax;
|
||
result.capitalGainsTax = j.taxation.capitalGainsTax;
|
||
}
|
||
if (j.nacCompliance) {
|
||
result.complianceLevel = j.nacCompliance.complianceLevel;
|
||
result.regulatoryNotes = j.nacCompliance.regulatoryNotes;
|
||
}
|
||
return result;
|
||
}).filter(Boolean);
|
||
}
|
||
|
||
module.exports = {
|
||
JURISDICTION_KB,
|
||
getJurisdiction,
|
||
getAllJurisdictions,
|
||
getTier1Jurisdictions,
|
||
searchJurisdiction,
|
||
getJurisdictionRealEstateParams,
|
||
getJurisdictionTaxSummary,
|
||
compareJurisdictions
|
||
};
|