税收保全、税收强制是税务机关的行政强制手段，它对于保证税款及时定额入库、防止税款流失起了重要作用，但由于各方面法律、法规不健全，税务机关执行的保障不到位等多方面原因，使税收保全强制执行措施执行起来大打折扣，没有充分发挥它的作用，不本拟以完善税收保全、税收 Tax protection and tax coercion are the administrative compulsory measures of the tax authorities. They play an important role in ensuring that tax revenue is fixed in time and in stock and preventing the loss of tax revenue. However, due to the imperfect laws and regulations and the inadequate protection provided by the tax authorities, etc. Due to many reasons, the enforcement of taxpaying and enforcement measures is greatly reduced, and it has not given full scope to its role. It is not intended to improve tax protection and taxation