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印度历来以世界上最大的民主国家自居，中央政府和地方政府制定和修改各项法律的程序比较繁琐，政府各部门相互制约和相互牵制，任何一项新政策的提出到最后付诸实施时间和过程都很长，很大程度妨碍来利用外资政策的出台。
印度对本国经济和民族工业保护的力度很大，特别是各政党要在大选中取悦于选民，力求维护中小企业的生存，解决广大民众的就业和谋生问题，成为政府获得选票的最有效竞选口号和手段，大量吸引外资和扩大和开放外国投资领域和深度在一定程度上损害一些人的近期利益，所以印度吸引外资各项政策的制定历来有很大阻力。
印度自独立以来一直是英联邦成员国,长期受英国殖民地影响,法律体系比较健全。印度还是世界贸易组织（WTO）的创始国，不像中国有“入世”和与国际惯例接轨等过程。外资在印度还没有取得与本国或当地企业完全相同的国民待遇，更没有中国给予外资企业许多超国民待遇和优惠政策。
综合上述各方面的原因,印度吸引外资政策的演变基本上没有突出的过程或阶段,印度现行的吸引外资政策可以说是随着世界经济发展的进程，为适应本国经济发展的需要，或在各种压力下自然演进的过程。
五、印度外国直接投资政策的新发展
印度始终坚持外资以我为主，为我所用的方针，在注重外资政策连续性的基础上，根据国际国内形势，对政策加以调整，印度利用外资政策有如下新变化。
(一)、从外资差别对待逐渐向国民待遇过渡。WTO有关投资协定(TRIMS)提出了外国投资适应国民待遇的要求。作为WTO初始成员国之一的印度，与国际规则和惯例接轨，取消歧视性政策，使FDI政策逐步转向国民待遇，使内外资企业待遇接近是大势所趋。印度已开始在这方面做出努力，取消了多项对外资企业的歧视性政策，如：出口限制、红利平衡、较高公司营业所得税等歧视性措施；1994----1995年财政年度预算将对外国公司的公司税率由65％降低到55％；在软件技术园落户的国内外公司，可享受印度政府对出口加工区的所有优惠；政府为出口加工区制定的所有优惠政策均适用于园区内的软件企业。在一些行业，印度甚至实施了有利于外国公司的政策，如电信服务业，印度90年代以来才向私人企业开放，但就要求新进入该行业的私人投资者必须与外资合作才能申请领取许可证。
(二)、对外资政策总的是趋向放松管制。从90年代以来，WTO积极推动自由化谈判，经济全球化、投资自由化不断发展，不论是主动还是被动，印度已被卷入了这一过程，对FDI政策不断开放。从90年代初开始，印度对FDI的政策不断进行修正，逐步放松对FDI的管制，扩大FDI进入范围，放宽股权控制，加大了吸引FDI的力度。90年代以来，印度政府扩大了外资可参股的企业的范围(1991年有34个)，并新开放一批企业可自动获准,且外资股权可为24％甚至100％；进一步扩大了外资控股比例可达51％并自动许可的行业范围；扩大外国公司在印度的经营范围。总之，印度对外国直接投资的政策是向着越来越自由化的方向发展。
(三)、注重外资流向高新技术产业尤其是软件业。为促进外国直接投资流向本国软件业，印度政府对科技园实行一系列优惠政策，包括：免除进出口软件的双重赋税；免除全部进口关税；允许外商独资经营；10年内免征所得税；全部产品用于出口的软件商可免征所得税；打破国家对电信业的垄断，网络经营业务向私营部门开放，并允许外资拥有不超过74％的股份。印度政府还特别注意通过建立和执行符合国际惯例的知识产权标准维护直接投资企业的知识产权，以鼓励外国直接投资投向软件业。印度在1994年6月就对版权法作了较大修改和补充，明确规定了版权所有者的权利、软件出租者的行为规范、用户备份软件的权利以及侵犯版权的惩处和罚款条例等。
附: 印度国内企业注册登记所需提交的各类报表
1. FORM NO. 1 - Declaration of compliance with the requirements of the Companies Act, 1956 on application for registration of a company.
2. FORM NO. 1A (Application form for availability of names)
3. FORM NO. 1AA Particulars of person(s)/director(s)/charged/specified for the purpose of clause (f)/(g) of section 5
4. FORM NO. 1AB Consent of the person charged by the Board with the responsibility of complying with the provisions of the Act
5. FORM NO. 1AC Particulars of person(s)/director(s)/charged/specified for the purpose of clause (f)/(g) of section 5
6. FORM NO. 1B Application for the approval of the Central Government for conversion of a public company into a private company
7. FORM NO. 2 Return of Allotments
8. FORM NO. 3 Particulars of contract relating to shares
9. FORM NO. 22 Statutory report
10.FORM NO. 22A Consent of shareholder for shorter notice
11.FORM NO. 23 Registration of Resolution(s) and Agreement(s)]
12.FORM NO. 23A Form of Application to the Central Government for obtaining for the previous approval for Appointment/Continuance of the former Managing Agents or Secretaries and Treasurers
13.FORM NO. 23AA Notice of address at which books of accounts are maintained
14.FORM NO.23B Notice by auditor
15.FORM NO. 24. Form of application to Central Government for increasing the number of directors of company
16.FORM NO. 24A Form of application to the Central Government for obtaining for obtaining the previous approval for entering into contracts with the company for the sale, purchase or supply of any goods, materials or services [Pursuant to proviso
17.FORM NO. 24AA Notice by the interested director
18.FORM NO 29 Consent to act as director of a company and/or undertaking to take and pay for qualification shares
19.FORM NO. 38 Application by an existing company (not being a joint stock company) for registration as a limited/an unlimited company
20.FORM NO. 7E Form of intimation to the Central Government of the Proposal to transfer shares: form of application for approval of the Central Government for transfer of shares of Foreign Companies
21.FORM NO. 8 Modification of charges
22.FORM NO.10 Particulars of a series of debentures, containing or giving by reference to any other instruments, any charge, to the benefit of which the debenture-holders of the said series, are entitled pari passu, created by a company registered in India and also of any issue of debenture in a series
23.FORM NO. 13. Register of charges
24.FORM NO. 16 Notice to be given by receiver/manager on ceasing to act as such
25.FORM NO. 15 Notice of appointment of receiver or manager
26.FORM NO. 17 Memorandum of complete satisfaction of charge
27.FORM NO. 18 Notice of the situation/change of situation of registered office
28.FORM NO. 19 Declaration of compliance with the provisions of section 149(1)(a), (b) and ?of the Companies Act, 1956
29.FORM NO. 20 Declaration of compliance with the provisions of section 149(2)(b) of the Companies Act, 1956
30.FORM NO. 20A Declaration of compliance with the provisions of section 149(2A) or of the section 149(2B)
31.FORM NO. 21 Notice of the court''s/Company Law Board''s Order
32.FORM NO. 21A [Pursuant to section 160]
33.FORM NO. 24B Form of application to the Central Government for obtaining prior consent for the holding by certain persons of any office or place of profit in a company
34.FORM NO. 25A Form of application to the Central Government for approval of appointment/re-appointment and remuneration payable to managing/whole-time director(s) or manager
35.FORM NO. 25B Form of application to the Central Government for approval to amendment of provisions relating to managing, whole-time or non-rotational directors
36.FORM NO.25C Return of appointment of Managing Director/Whole-time Director/Manager
37.FORM NO. 26 Form of application to the Central Government for increasing the remuneration of managing/whole-time director/manager
38.FORM NO. 32 Particulars of appointment of directors and manager and changes among them
39.FORM No. 34 Register of Directors, Managing Director,Managerand Secretary, etc.
40.FORM No. 34AA Form of application
41.FORM No. 34B Form of application to the Central Government for purchase by companies of shares of other companies
42.FORM No. 35 Notice to dissenting shareholders
43.FORM No. 35A Information to be furnished in relation to any offer of a scheme or contract involving the transfer of shares or any class of shares in the transferor company to the transferee company
44.FORM No. 36 Receiver's or manager's abstract of receipts and payments
45.FORM No. 37 Application by an existing joint stock company for registration as a limited/an unlimited company
46.FORM NO. 39 Registration of an Existing company
47.FORM NO. 40 Registration of an existing company as a limited company statement specifying certain particulars
48.FORM NO. 41 Registration of an existing company as a limited company copy of resolution assenting to registration with limited liability
49.FORM NO. 42 List of the names,addresses and occupations of the directors and the manager,if any,of the existing company not being,a joint stock company
50.FORM NO. 44 Documents delivered for registration by a foreign company
51.FORM NO. 49 Return of alteration in the (a) Charter, statutes or memorandum and articles of association (B) Address of the registered or principal office and (C) List of particulars of the directors and Secretary of a foreign company
52.FORM NO. 52 Notice of (A) Alteration in the names and addresses of persons resident in India authorised to accept service on behalf of a foreign company,B) Alternation in the address of principal place of business in India of a foreign company, (C) List of places of business established by a foreign company in India, (D) Cessation to have a place of business in India
53.FORM NO. 55 Particulars of charge' on property in India created by a foreign company after the 15th January, 1937
54.FORM NO. 56 Particulars of charge' subject to which property in India has been acquired by a foreign company after 15th January, 1937
55.FORM NO. 57 Particulars of an issue of debentures in a series by a Foreign Company
56.FORM NO. 58 Particulars of series of debentures containing, or giving by reference to any other instrument, any charge,(a)to the benefit of which the debenture holders of the said series are entitled pari passu created by a foreign company
57.FORM NO. 59 Particulars of modifications of charge(a)created by a foreign company
58.FORM NO. 60 Memorandum of complete satisfaction of charge (a)created by a foreign company
59.FORM NO. 2A Memorandum containing salient features of prospectus
60.Form No.4 Statement of the amount or rate percent of the commission payable in respect of shares/Debentures and of the number of shares/debentures for which persons have agreed for a commission to subscribed for absolutely or conditionally
61.FORM NO. 5 Notice of consolidation, division, etc.,/increase in share capital/increase in number of members
62.FORM No. 7B Share Transfer Form
63.FORM NO. 7BB COUNTER RECEIPT AND TRANSFER FROM
64.FORM 7C Application for extension of time under section 108(1D)
65.FORM NO. 7D (Form of application for approval of the Central Government for acquisition of shares
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