税收保全措施是指国家税款征收部门为防止税款流失,减少国家经济损失,保证税款安全入库而采取的预防性措施。新《税收征管法》第三十八条对税收保全措施的概念作了明确解释:“税务机关有根据认为从事生产、经营的纳税人有逃避纳税义务行为的,可以在规定的纳税期之前,责 Tax protection measures refer to the precautionary measures taken by the national tax collection department to prevent the loss of tax revenue, reduce the economic losses of the state, and ensure the safe storage of tax revenue. The new “Tax Administration Law,” the thirty-eighth article of the concept of tax protection measures made a clear explanation: "tax authorities have engaged in the production and operation taxpayers have evaded the obligation to pay taxes, tax period can be in the prescribed, responsibility