In low voltage microgrid, traditional power droop control will cause active and reactive power coupling problem. Virtual power droop control based on coordinate transformation was adopted and its decoupling characteristics, power sharing and restriction problems were studied. Relative gain analysis method was used to analyze the power coupling degree after adopting coordinate transformation. It is theoretically proved that the virtual power droop control can realize total power decoupling characteristics when the coordinate transformation matrix and line impedance have the same resistance and inductance ratio. Aiming at the problem that line impedance difference can cause uneven power sharing, a strategy was proposed, which aimed to improve power sharing accuracy by adding virtual negative impedance. In the light of the limitation of the existing power restriction range of virtual power droop control which is not equal to the actual power restriction range of the inverter, a new power restriction control strategy was proposed. Eight sections were divided for the operation points, in which the power exceeds the limits. The section number was determined according to the inverter output power and the corresponding adjustment measures were taken. Simulation results have verified the correctness and effectiveness of the proposed control strategy.