Creation of links is an ever green process. The only thing which should be kept in mind is that good quality, authority links should be created and not run of the mill kind of bad spammy links. You can also take help from a professional Link building company who can help you create high quality and good backlinks for your website. Link Removal is a separate process where after link audit and analysis the toxic links are identified and thereby webmasters or site owners are contacted so as to get those backlinks for your website removed.
So you can see link creation and link removal are both different set of activities which can be at all times carried out parallel without any conflict with each other. The point which needs to be taken care in both the activities is that good links should be kept and not removed and the new links which are been created are created in a natural manner from sites which have good domain authority and which are related with the niche of your website. If you donot do so then in the end you will be feeding the fodder for the link removal process which would not be good for your website.
Some people say that the process of link creation should not be carried out parallel with the link delete process but I donot see any sense in not doing so. They are two different set of activities and whatever link juice we will be loosing after the link removal process although it will be less as we are deleting bad links but still it has to be made up again. We may like it or not but the end result is that bad links need to go and new good quality links need to be built as in the end all ranking does depend on the kind of link we generate.