113 lines
4.4 KiB
Python
113 lines
4.4 KiB
Python
"""GNACS 司法辖区路由"""
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from fastapi import APIRouter, HTTPException, Query
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import database
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router = APIRouter()
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def serialize(doc):
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if doc is None:
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return None
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result = {}
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for k, v in doc.items():
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if k == "_id":
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result["_id"] = str(v)
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elif isinstance(v, dict):
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result[k] = serialize(v)
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else:
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result[k] = v
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return result
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@router.get("/list")
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async def list_jurisdictions(
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tier: int = Query(None, description="按监管等级筛选：1=高度成熟，2=中等成熟，3=新兴市场"),
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region: str = Query(None, description="按地区筛选：Americas/Europe/Asia/ASEAN/GCC/Africa/Oceania"),
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limit: int = Query(100, description="返回数量限制")
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):
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"""列出所有支持的司法辖区"""
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col = database.jurisdictions_col
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query = {}
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if tier is not None:
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query["tier"] = tier
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if region:
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query["region"] = region
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cursor = col.find(query, sort=[("tier", 1), ("code", 1)]).limit(limit)
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jurisdictions = []
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async for doc in cursor:
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jurisdictions.append(serialize(doc))
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total = await col.count_documents(query)
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return {"success": True, "jurisdictions": jurisdictions, "total": total}
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@router.get("/check-cross-border")
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async def check_cross_border(
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investor_jurisdiction: str = Query(..., description="投资者所在辖区代码，如CN"),
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asset_jurisdiction: str = Query(..., description="资产所在辖区代码，如US")
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):
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"""检查是否为跨境交易，并返回双重合规要求"""
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col = database.jurisdictions_col
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treaties_col = database.tax_treaties_col
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investor_j = await col.find_one({"code": investor_jurisdiction.upper()})
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asset_j = await col.find_one({"code": asset_jurisdiction.upper()})
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if not investor_j:
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raise HTTPException(status_code=404, detail=f"投资者辖区 {investor_jurisdiction} 不存在")
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if not asset_j:
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raise HTTPException(status_code=404, detail=f"资产辖区 {asset_jurisdiction} 不存在")
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is_cross_border = investor_jurisdiction.upper() != asset_jurisdiction.upper()
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# 查询双边税收协定
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treaty = await treaties_col.find_one({
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"$or": [
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{"source": investor_jurisdiction.upper(), "target": asset_jurisdiction.upper()},
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{"source": asset_jurisdiction.upper(), "target": investor_jurisdiction.upper()}
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]
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})
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# 综合KYC要求（取两者最高）
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combined_kyc = max(
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investor_j.get("tier", 1),
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asset_j.get("tier", 1)
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)
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# Tier转KYC等级映射
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tier_to_kyc = {0: 1, 1: 2, 2: 3, 3: 3}
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combined_kyc_level = tier_to_kyc.get(combined_kyc, 2)
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result = {
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"is_cross_border": is_cross_border,
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"investor_jurisdiction": serialize(investor_j),
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"asset_jurisdiction": serialize(asset_j),
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"combined_kyc_level": combined_kyc_level,
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"forex_control_applicable": investor_j.get("forex_control", False) or asset_j.get("forex_control", False),
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"fatca_applicable": investor_j.get("fatca_applicable", False) or asset_j.get("fatca_applicable", False),
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"crs_applicable": investor_j.get("crs_participant", False) and asset_j.get("crs_participant", False),
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"tax_treaty": serialize(treaty) if treaty else None,
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"compliance_notes": []
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}
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if is_cross_border:
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notes = []
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if investor_j.get("forex_control"):
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notes.append(f"{investor_jurisdiction}有外汇管制，跨境转账需申报")
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if investor_j.get("fatca_applicable"):
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notes.append("需提交FATCA表格（美国纳税人）")
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if result["crs_applicable"]:
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notes.append("CRS信息自动交换适用，账户信息将共享给税务机关")
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if not treaty:
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notes.append(f"{investor_jurisdiction}与{asset_jurisdiction}之间无双边税收协定，可能面临双重征税")
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else:
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notes.append(f"适用{treaty.get('treaty_code','')}税收协定")
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result["compliance_notes"] = notes
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return {"success": True, "data": result}
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@router.get("/{code}")
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async def get_jurisdiction_detail(code: str):
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"""获取指定辖区的详细信息"""
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col = database.jurisdictions_col
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doc = await col.find_one({"code": code.upper()})
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if not doc:
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raise HTTPException(status_code=404, detail=f"辖区 {code} 不存在")
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return {"success": True, "data": serialize(doc)}
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