一、税收保全和强制执行难《中华人民共和国税收征管法》赋予税务机关税收保全和强制执行的权力，这是税务机关最能体现执法力度的两项执法手段，然而这“两权”的行使却十分无奈。（一）通知银行暂停支付和扣缴税款面临困难。随着金融体制改革的进行，专业银行向商业银行... I. Preservation and Enforcement of Tax Remedies The “Tax Administration Law of the People’s Republic of China” gives tax authorities the power to preserve and enforce tax revenue. This is the two most effective ways for tax authorities to embody law enforcement. However, the exercise of these “two powers” But very helpless. (A) to inform banks to suspend payment and withholding tax difficulties. With the reform of the financial system, specialized banks to commercial banks ...