In this paper,tax and tax enforcement measures preserve the differences and start to explain the similarities and differences between the preservation of tax measures and tax measures,so that they can help the implementation of the strict distinctions to avoid confusion.%本文从税收保全与税收强制执行措施的区别与联系入手说明了两者的异同,有利于在执行过程中严格区分,避免混淆。
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