现行的增值税制造成的小规模纳税人税负水平偏高问题,一直是理论界关注的问题。本文从增值税制建立的原则,即税收中性原则出发,借鉴韩国对增值税小规模纳税人的处理方法,对改进小规模纳税人的征税方法进行探讨。一、增值税的初衷—税收中性增值税建立的初衷是税收中性原则。它 The problem of high tax burden on small-scale taxpayers caused by current value-added tax system has always been the focus of theorists. This article starts from the principle of establishing value-added tax, that is, the principle of neutral tax, and draws lessons from South Korea’s method of handling small-scale value-added taxpayers to explore ways to improve taxation of small-scale taxpayers. First, the original intention of value-added tax - tax neutral VAT established the original intention of tax neutral principle. it