求翻译：增值税是我国目前最重要的税种，其中的小规模纳税人虽然缴税比例不高，但是小规模纳税群体庞大，由于政策性原因使小规模纳税人处于弱势地位，本文通过理论和实证分析小规模纳税人税负不平的原因及表现，探索解决方案，或是把小规模纳税人排除在增值税范围内，或是按照采掘业、制造业、商业分别设计并且大大低于一般纳税人税率，同时配套现有优惠政策建立一种与国际接轨并合理可行的小规模纳税制度。是什么意思？

VAT is the most important taxes, including the proportion of small-scale taxpayers, although the tax is not high, but a large group of small-scale taxpayers, due to policy reasons why the small-scale taxpayers in a weak position, this paper theoretical and empirical analysis of small uneven size of

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The increment duty is our country at present the most important categories of taxes, although small scale taxpayer pays taxes the proportion not to be high, but the small scale tax payment community is huge, because the policy-type reason causes the small scale taxpayer to be at the weak trend posit

VAT is in China currently most important of taxes, which of small scale taxpayers although tax proportion does not high, but small scale tax groups huge, due to policy sexual causes makes small scale taxpayers is vulnerable status, this article through theory and empirical analysis small scale taxpa

VAT is the most important taxes, including the proportion of small-scale taxpayers, although the tax is not high, but a large group of small-scale taxpayers, due to policy reasons why the small-scale taxpayers in a weak position, this paper theoretical and empirical analysis of small uneven size of