激励措施在投资促进中的作用：经合组织成员国的趋势和实践

TRENDS AND PRACTICES IN OECD MEMBERCOUNTRIES The Role of Incentivesin Investment Promotion TRENDS AND PRACTICES IN OECD MEMBERCOUNTRIES This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use ofsuch data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements inthe West Bank under the terms of international law. Note by the Republic of Türkiye The information in this document with reference to “Cyprus” relates to the southern part of the Island. There is no singleauthority representing both Turkish and Greek Cypriot people on the Island. Türkiye recognises the Turkish Republic ofNorthern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of the United Nations, Türkiyeshall preserve its position concerning the “Cyprus issue”. Note by all the European Union Member States of the OECD and the European UnionThe Republic of Cyprus is recognised by all members of the United Nations with the exception of Türkiye. Theinformation in this document relates to the area under the effective control of the Government of the Republic of Cyprus. ISBN 978-92-64-38859-8 (print)ISBN 978-92-64-74747-0 (PDF)ISBN 978-92-64-34577-5 (HTML) Photo credits:Cover © Nutthaseth Vanchaichana/Getty Images. Corrigenda to OECD publications may be found at: https://www.oecd.org/en/publications/support/corrigenda.html.© OECD 2024 Attribution 4.0 International (CC BY 4.0)This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence(https://creativecommons.org/licenses/by/4.0/).Attribution– you must cite the work.Translations– you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and thetranslation, only the text of original work should be considered valid.Adaptations– you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed inthis adaptation should not be reported as representing the official views of the OECD or of its Member countries.Third-party material– the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and forany claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shallbe Paris (France). The number of arbitrators shall be one. Foreword This report presents a comparative analysis of trends and practices of investment incentives across OECDmember countries, focusing on their role within broaderinvestment promotion strategies. Governmentsuse tax and non-tax incentives to attract investment, particularly foreign direct investment (FDI), targetingspecific sectors and locations to support national development goals. While investment incentives are oftena key component of countries’ investment promotion strategies, the role and responsibilities of investmentpromotion agencies (IPAs) varies significantly across jurisdictions. The reportaims toexplorehow different incentives function within thewidercontext of investmentpromotion and facilitation.The first part examines the policy objectives behind investment incentives inOECD countries, the types of incentives offered, their design processes and key features. The secondpart discusses the importance of incentives within investment promotion strategies, and the involvementof IPAs in their design, governance and management. The report draws extensively on data collected from the 2024OECD Survey on Investment Promotion andInvestment Incentives, conducted with all 35 national IPAs in the OECD. It also draws on existing literatureand reflects theclassifications and priorities elaborated through the joint workof the OECD InvestmentDivision and the OECD Centre for Tax Policy and Administration oninvestment incentives.While OECDIPAsmay not be directly responsible for designing or granting incentives, they often have detailedknowledge of available incentives as part of their investment promotion strategies. Some are also involvedin shaping incentive policies through advocacy efforts. However, this does not necessarily mean they havea comprehensive understanding of all incentives offered nationwide.Responses from OECD IPAs pro