税收保全措施是指税务机关对可能由于纳税人的行为或者某种客观原因，致使以后税款的征收不能保证或难以保证的案件，采取限制纳税人处理和转移商品、货物或其他财产的措施。税收保全措施，是法律赋予税务机关的一种强制权力。
纳税义务人不能提供担保的，海关可以按照《海关法》第六十一条的规定采取税收保全措施。
Where the obligatory duty payer fails to provide a guaranty, the customs may take duty preservation measures according to Article 61 of the customs Law of the People's Republic of China.
第二条海关实施税收保全和强制措施，适用本办法。
Article 2 These measures shall apply to the tax preservative and enforcement measures taken by the customs.
应用推荐