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把增值税纳税人分为一般纳税人和小规模纳税人，是１９９４年增值税改革的一个重大举措。这种新的征管方法虽然有一定积极有效的作用，但在实际运行中也暴露出越来越多的矛盾，给增值税征管带来一定的难度，也造成了新的税负不平，是理论界和实际操作者普遍关注的一个热点。本文提出的在近期内帮助小规模纳税人向一般纳税人转化，适当提高小规模纳税人抵扣率的办法不失为缓解当前小规模纳税人征管矛盾的一剂良药。同时，作者提出了划分不同对象，区别征收的办法。即进一步修正小规模纳税人认定标准，分别实行固定征收率和销项税额减去进项税额的规范化征管方法，这是一项比较有益的设想，对于从根本上解决小规模纳税人征管中存在的问题．完善增值税改革有一定积极意义。
Dividing value-added taxpayers into general taxpayers and small-scale taxpayers is a major move in the VAT reform in 1994. Although this new tax collection and management method has a certain positive and effective effect, it also exposes more and more contradictions in actual operation, bringing some difficulties to the VAT collection and management and creating a new tax burden. It is the theory A hot spot that circles and practitioners generally pay attention to. The approach proposed in this paper to help small-scale taxpayers transform themselves into general taxpayers in the near future and appropriately raise the discount rate for small-scale taxpayers is a good remedy to ease the current contradictions in tax collection and management of small-scale taxpayers. At the same time, the author puts forward the method of dividing different objects and distinguishing the collection. That is, to further amend the criteria for determining the standard of small-scale taxpayers and implement the standardized collection and management methods of fixed levied tax and output tax separately from the input tax amount, which is a relatively beneficial idea. This is a relatively beneficial proposal to fundamentally solve the problems existing in the collection of small-scale taxpayers problem. Improve the VAT reform has some positive significance.