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新的《中华人民共和国税收征收管理法》，对税收行政强制执行措施规定了新的内容，也赋予了新的涵义。因此，税务机关及其工作人员，在执行时，既要运用好这一权力，发挥它在税收征管中的作用，使其产生应有的效率，又要依法行政，不违反程序，不滥用职权，确保公民的权利在税?
The new Law of the People’s Republic of China on the Administration of Tax Collection sets forth new contents and imposes new meanings on tax administrative enforcement measures. Therefore, when implementing the tax authorities and their staffs, it is necessary to make good use of this power to exert its role in tax collection and administration so as to give due effect to its efficiency and to administer affairs according to law without violating the procedures or abuse of power To ensure that the rights of citizens in the tax?