税收强制执行措施是法律赋予税务机关直接采取的行政强制措施之一。它和加收滞纳金、提前征收、责令限期缴纳、纳税担保、税收保全、出境清税等措施共同构成税款征收的保障体系。税收强制执行有措施硬、见效快的优点，但法律专业性较强，需要执法人员具备较高的法律素质，才能 Tax enforcement measures is one of the administrative enforcement measures directly imposed by the tax authorities. It and imposition of late fees, early collection, order deadline payment, tax guarantee, tax preservation, exit tax and other measures together constitute the security system of tax collection. The enforcement of tax measures have the advantages of hard measures and quick results, but the legal profession is strong, and law enforcement personnel are required to have high legal quality and ability