１、税务机关采取税收保全措施应当遵守什么规定？答：根据征管法第三十八条、第四十二条规定，税务机关在实施税收保全措施过程中应当遵守以下四方面规定：一、实施税收保全措施要履行法定的批准手续。对从事生产、经营的纳税人采取税收保全措施必须经县以上税务局（分局）局 1, the tax authorities to adopt tax protection measures should comply with what provisions? A: According to Article 38 and Article 42 of the Law on the Administration of Tax Collection, the tax authorities shall abide by the following four provisions in the implementation of tax protection measures: I. The implementation of the tax protection measures shall fulfill the statutory approval procedures. Tax collection measures for taxpayers engaged in production or business operation must be approved by the tax bureau (branch) office above the county level