(1) Tax preservation and tax enforcement measures are not applicable to the same pair. Taxpayers who can take tax preservation measures are limited to taxpayers engaged in production and business operations, excluding taxpayers who are not engaged in production and business operations, and excluding withholding agents and tax payment guarantors. Tax enforcement measures are applicable to taxpayers engaged in production and business operations, so option A is wrong.

(2) If taxpayers are found to have obvious signs of transferring or concealing their taxable commodities, goods and other property within the time limit, the tax authorities should order them to provide tax payment guarantees. If taxpayers are instructed to provide guarantees, they do not need the approval of the director of tax bureaus at or above the county level to take tax preservation measures, so option B is wrong.

(3) There is only a possible continuous relationship between tax enforcement measures and tax preservation measures, but there is no inevitable causal continuous relationship. It is not necessary to implement tax preservation measures before implementing tax enforcement measures. Option C is wrong.