Layers in Inkscape are similar to layers in Illustrator.  To create a new layer simply click Layer and Add Layer.  The options can be seen in (figure 6-1 below)

                                                         Fig. 6-1

Once a layer is created change lock and hide options by typing Ctrl+Shift+L to view the layers dialougue box.  Note you can add layers in this dialouge box by clicking the + button and hide or lock a layer by clicking the eye icon for hide or clicking the lock icon to lock (see figure 6-2 below)

                                                         Fig. 6-2