Tax preservation measures refer to measures taken by tax authorities to restrict taxpayers from handling or transferring commodities, goods or other property under the circumstances that may be due to taxpayers' behavior or some objective reasons, and are mandatory powers given to tax authorities by law. Law of People's Republic of China (PRC) on the Administration of Tax Collection Article 6 The State plans to equip tax authorities at all levels with modern information technology, strengthen the modernization of tax collection and management information systems, and establish and improve information sharing systems between tax authorities and other government administrative organs. Taxpayers, withholding agents and other relevant units shall, in accordance with the relevant provisions of the state, truthfully provide tax authorities with information related to tax payment, withholding and remitting, and collecting and remitting taxes.

Legal objectivity:

"People's Republic of China (PRC) tax collection and management law" thirty-eighth.

If the tax authorities have reason to believe that taxpayers engaged in production and business operations evade their tax obligations, they may order them to pay the tax payable within a prescribed time limit; If a taxpayer is found to have obviously transferred or concealed his taxable commodities, goods and other property or taxable income within a time limit, the tax authorities may order the taxpayer to provide tax payment guarantee. If a taxpayer cannot provide a tax payment guarantee, the tax authorities may take the following tax preservation measures with the approval of the director of the tax bureau (sub-bureau) at or above the county level:

(1) Notify the taxpayer's bank or other financial institution in writing to freeze the taxpayer's deposits equivalent to the taxable amount;

(2) Seizing or sealing up the taxpayer's commodities, goods or other property whose value is equivalent to the tax payable.