笔者在工作中,发现某些税务基层单位对未按照规定限期履行税款缴纳等法定义务的税收管理相对人采取了税收保全措施,当事人在规定的期限内缴纳了税款后,税务机关没有及时予以解除税收保全措施,有的甚至拒绝让当事人在税收保全措施后就缴纳税款。其理由是:要等到其行为受到处罚, In the course of work, the author found that some tax grassroots units took tax preservation measures against the tax-related counterparts that failed to fulfill their statutory obligations such as tax payment within the prescribed time limit. After the taxpayers paid the tax within the prescribed time limit, the tax authorities did not timely To lift the tax protection measures, and some even refused to allow the parties to pay tax after the tax protection measures. The reason is: to wait until their behavior is punished,