增值税是一良好的税种，但同时又是一难于管理的税种，实施一年来，偷骗税现象严重。若不及时采取有效的科学方法和现代化手段打击、制止、管理增值税中乱抵扣问题，以及偷漏税行为，将使国家税收大量流失，而且势必影响到增值税改革的成功。P2模型正是针对增值税中存在问题而 Value-added tax is a good tax, but at the same time it is an unmanageable tax. Since the implementation of the tax fraud in the past year, the phenomenon of tax fraud has become very serious. Failure to promptly adopt effective scientific methods and modern means to combat, stop and manage the problem of deductible VAT chaos and tax evasion will result in a substantial loss of state revenue and will inevitably affect the success of the VAT reform. P2 model is precisely for the existence of problems in VAT