税收保全措施是税务机关为使纳税人在发生纳税行为后保证履行纳税义务所采取的一种控制管理措施。它体现了税收的强制性，是国家为保障税收及时足额入库而赋予税务机关的一项重要权力。实践证明，税收保全措施为确保国家税收的及时足额入库发挥了巨大作用。目前由于我国的... Tax protection measures are a kind of control measures adopted by the tax authorities to ensure that the taxpayers can guarantee their tax liability after the occurrence of tax payment. It reflects the tax coerciveness, which is an important power that the state gives the tax authorities for the timely and full tax collection. Practice has proved that tax preservation measures have played a significant role in ensuring the timely and adequate storage of state taxes. Currently due to our ...