税收保全和强制执行措施以及提请人民法院强制执行是《税收征管法》和《行政处罚法》赋予税务机关的重要权利,正确使用这个权利,有利于增强税务稽查执行力度,改变“执行难,入库难”的状况。但从实施税收保全、强制执行措施的情况看,我国税收保障体系尚不健全,有待于进一步完善,以尽可能避免国家税款的流失。第一,关于查封扣押财产的封条被撕问题。在采取查封扣押措施时,经 Tax protection and enforcement measures as well as the mandatory enforcement of the People’s Court are the important rights vested by the tax authorities under the Law of the People’s Republic of China on Tax Collection and Administration and the Law on Administrative Punishment. Proper use of this right is conducive to enhancing the implementation of tax audits and changing the “ Storage difficult ”status. However, from the perspective of implementing tax revenue preservation and enforcement measures, China’s tax guarantee system is still not perfect and needs to be further improved so as to avoid the loss of state taxes as much as possible. First, the seal on the seizure of seized property was torn up. In taking seizure and seizure measures, the