税收保全措施是税务机关为了保证税款的征收入库，对有逃避纳税义务行为的纳税人可以用作缴纳税款的货币或者实物采取的限制处理或者转移的强制措施。西苏旗地税局组建三年来，针对部分工商企业欠税多，拖欠税款严重的形势，加大税收保全措施力度，有效地改善了税收环境，清欠 Tax protection measures are the tax authorities in order to ensure the collection of tax collection of tax evasion of taxpayers can act as a payment of tax money or kind of restrictions on the treatment or transfer of coercive measures. In the three years since the Western Inland Revenue Department was established, in view of the situation of some taxpayers owed taxes and serious tax arrears in some industrial and commercial enterprises, the tax protection measures have been intensified to effectively improve the tax environment and pay off debts