投资税收激励实用指南

A Practical Guideto Investment Tax Incentives This work was approved and declassified by the Investment Committee on 10 December 2025 and by the InclusiveFramework Group on BEPS on 18 March 2026. 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. Photo credits:Cover © Felipe Dupuoy/DigitalVision. 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 the 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. Preface Tax incentives are used widely by governments as a tool to attract investment and influence investmentdecisions. Whenwelldesigned and implemented,taxincentives cansupportinvestment policy goals, butthe evidence on their performance in practice is mixed.Tax incentives are not always effective at achievingpolicy goals, often contributing to already high fiscal costs and introducing economic distortions and addedcomplexity to tax systems. Tax incentives should deliver value for money; this is particularlyimportant indeveloping and emerging economies, where both investment attraction and domestic revenue mobilisationare key goals.Better tax incentive policies should strike a balance between supporting needed investmentwhile limiting costs and distortions, but specific reform options will differ across countries and contexts. Thispracticalguidecomplements existing policy guidance on tax incentives withactionableapproachesand concrete stepsfor policymakers and practitioners, particularly in developing and emerging economies.Drawing onpractical examples,it provides policymakers with tools to improve the efficiency andeffectiveness oftaxincentives.The guideoffers tools and country examples across the policy lifecycle,identifying challenges and solutions at each stagefrom conceptionto tax incentivedesign,implementation,monitoring and evaluationand reform.The guide places particular emphasis on potential actions forcountries facing resource constraints. The guide is the product ofacollaboration between the OECD Centre for Tax Policy and Administration(CTPA) and the Directorate for Financial and Enterprise Affairs (DAF). It complementsthe OECD’slongstanding workonimprovinginvestment climates and promotingfair, efficient and transparent taxsystems. In particular,it builds on recentjointeffortsto enhanceevidence on the useof tax incentivesthrough the OECD Investment Tax Incentives Database (ITID) andbuilds onthePlatform for Collaborationon Tax (PCT)Tax Incentives Principles, and theworkofPCT partnerorganisations, leveraging insightsfromthe wider investment and tax policy communities.The guide alsoincorporates the insights fromextensive engagement with policymakers, experts and external reviewers. We are confident that this guide will serve as a practical resource forpolicymakersand practitionersworldwide topromotemore effective tax incentive practices. Manal Corwin, Director for the Centre for Tax Policy andAdministration, OECD Director for Financial and Enterprise Affairs,OECD Foreword Thisguide isanoutcome of a multi-year work programme on investment tax incentives undertaken by theOECD Investment Committee and Working Party No. 2 on Tax Policy Analysis and Tax Statisticsof theCommittee on Fiscal Affairs.The programme seeks to improve understanding of how incentives are usedacross developing and emerging countries, and the extent to which they contribute to national andinternational developmentpriorities. The guidewasjointlyprepared bySarah Dayan and Luisa Dresslerof the OECD Centre for Tax Policyand Administration (CTPA),