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