《税收征管法》规定税务机关在规定的纳税期限之前，对由于纳税人的行为或者某种客观原因，致使以后的税款征收不能保证或难以保证而采取的限制纳税人处理或转移商品、货物或其他财产的措施。
中南大学学报—社会科学版--中文目录 关键字： 欠税;限制出境;税收保全[gap=536]KeyWords: due tax; restricting going abroad; tax preservation
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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.
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.
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