157 lines
7.2 KiB
Rust
157 lines
7.2 KiB
Rust
// 新加坡（SG）辖区适配器
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// 法律体系：普通法系
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// 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》
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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, RealEstateSubtype};
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pub struct SgAdapter;
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impl JurisdictionAdapter for SgAdapter {
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fn jurisdiction_code(&self) -> &'static str { "SG" }
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fn jurisdiction_name(&self) -> &'static str { "新加坡共和国" }
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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（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("外资可购买商业/工业不动产，住宅受限".to_string()),
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required_approvals: vec!["新加坡土地管理局（SLA）".to_string()],
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},
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AssetCategorySupport {
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category: "不动产（住宅公寓）".to_string(),
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supported: true,
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foreign_entity_allowed: true,
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restrictions: Some("外资可购买私人公寓，但须缴纳ABSD 60%（2023年起）".to_string()),
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required_approvals: vec!["新加坡土地管理局（SLA）".to_string()],
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},
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AssetCategorySupport {
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category: "数字代币（证券型）".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MAS颁发的资本市场服务（CMS）牌照".to_string()),
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required_approvals: vec!["新加坡金融管理局（MAS）".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: "新加坡土地管理局（Singapore Land Authority, SLA）".to_string(),
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notarization_required: false,
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notary_authority: None,
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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(),
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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()),
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required_documents: vec![
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"购房意向书（OTP）或买卖合约（S&P）".to_string(),
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"护照/身份证".to_string(),
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"印花税缴纳证明（IRAS）".to_string(),
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"按揭批准函（如适用）".to_string(),
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"律师行转让文件".to_string(),
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],
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typical_completion_days: 90,
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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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"有地住宅（须土地管理局批准）".to_string(),
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"媒体（须持牌）".to_string(),
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],
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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()),
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legal_basis: "《住宅物业法》（Residential Property Act）".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: "新加坡金融管理局".to_string(),
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abbreviation: "MAS".to_string(),
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jurisdiction_area: "金融监管、数字资产、支付服务".to_string(),
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website: Some("https://www.mas.gov.sg".to_string()),
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},
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RegulatoryBody {
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name: "新加坡土地管理局".to_string(),
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abbreviation: "SLA".to_string(),
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jurisdiction_area: "不动产登记、土地管理".to_string(),
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website: Some("https://www.sla.gov.sg".to_string()),
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},
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RegulatoryBody {
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name: "新加坡税务局".to_string(),
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abbreviation: "IRAS".to_string(),
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jurisdiction_area: "税收征管".to_string(),
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website: Some("https://www.iras.gov.sg".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(0.04), // BSD 最高 4%
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real_estate_transfer_tax_seller: None,
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stamp_duty: Some(0.60), // ABSD 外资 60%
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capital_gains_tax_resident: None, // 新加坡无资本利得税
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capital_gains_tax_nonresident: None,
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vat_or_gst: Some(0.09), // GST 9%（2024年起）
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withholding_tax_dividend: None, // 无股息预提税
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withholding_tax_interest: Some(0.15),
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withholding_tax_royalty: Some(0.10),
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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()),
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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: "新加坡高等法院".to_string(),
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goods_trade: "新加坡国际仲裁中心（SIAC）".to_string(),
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intellectual_property: "新加坡知识产权法院/SIAC".to_string(),
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financial: "SIAC/新加坡高等法院".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(subtype) => {
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if is_foreign_entity {
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match subtype {
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RealEstateSubtype::Residential => {
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ValidationResult::ApprovedWithConditions(vec![
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"须缴纳ABSD 60%（外资买家）".to_string(),
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"有地住宅须获土地管理局专项批准".to_string(),
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])
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}
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_ => ValidationResult::ApprovedWithConditions(vec![
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"商业/工业不动产外资可自由购买".to_string(),
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"须在SLA完成产权登记".to_string(),
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]),
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}
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} else {
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ValidationResult::ApprovedWithConditions(vec![
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"须缴纳BSD印花税".to_string(),
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"须在SLA完成产权登记".to_string(),
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])
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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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