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本文以图文结合的形式，对小规模纳税人的价税流进行了详尽的考察，分析了小规模纳税人增值税征纳中存在的问题及其成因，并提出了改进小规模纳税人增值税征收的几个建议方案。主要观点如下：１．小规模纳税人的价税流并非“价税分流”，而是“分计合流”或“价税合流”，如正文图１所示。２．由于两类纳税人的价税流不一致，导致了社会商品流通从小规模纳税人流向一般纳税人的阻塞或非正常减少，以及其它许多问题，如正文图２所示。３．小规模纳税人的所谓“不含税销售额”并非不含税，而是包含了以前各环节的增值税，这样使得小规模纳税人的含税销售额中实际包含的增值税为进货成本中内含的以前各环节的增值税与本环节新交纳的增值税两项之和。４．由于小规模纳税人的“价税合流”，使得其税款征收中不仅存在对同一税源多次征税的问题，而且还有对税征税的错误，不符合增值税的本质含义。５．从社会经济活动大循环的角度对两类纳税人的价税流进行了深层分析。６．认为对小规模纳税人短期内应仍旧实行简易征收法，但要对其进行适当改进。同时，应在全国开始对与购进扣税法基本相似的“估计扣除法”进行试点，待条件成熟时全面推开，估计扣除法的主要特点是，允许小规模纳税人使用专用发票，其销项税额?
This article makes a detailed investigation of the small-scale taxpayer’s price-tax flow in the form of graphic and textual analysis, analyzes the existing problems and their causes in the small-scale taxpayer’s value-added tax and puts forward some suggestions to improve the value-added of small-scale taxpayers Several proposals for tax collection. The main points are as follows: 1. Small-scale taxpayers’ price-tax flow is not “price-tax shunt”, but “sub-total convergence” or “price-tax consolidation”, as shown in Figure 1. 2. Due to the inconsistency between the tax rates of the two types of taxpayers, the blockage or abnormal reduction of the circulation of social commodities from small-scale taxpayers to the general taxpayers has been caused, as well as many other problems, as shown in Figure 2. 3. Instead of excluding tax, the so-called “tax-excluded sales” of small-scale taxpayers include value-added tax in all previous stages so that the VAT actually included in the sales tax-inclusive of small-scale taxpayers is the purchase cost Including the previous various aspects of the value added tax and the new part of the value added tax paid by the sum of the two. 4. Due to the “price-tax confluence” of small-scale taxpayers, not only the taxation of the same source of tax has many problems in tax collection, but also the taxation of tax mistakes does not accord with the essential meaning of value-added tax. 5. From the perspective of the macroeconomic cycle of social economic activities, this paper deeply analyzes the tax flow of the two types of taxpayers. 6. We think that the simple tax collection law should still be applied to small-scale taxpayers in the short term, but improvements should be made to them. At the same time, a pilot project on “estimated deduction” basically similar to the purchase tax deduction law should be started in the whole country. When the conditions are ripe, it should be fully launched. The main feature of the deduction law is that small-scale taxpayers are allowed to use special invoices whose sales Tax amount?