After handling, the public security organ shall keep it as a case file. In order to save the case materials for the superior to consult the records, it is to give the parties to the case, including the person being handled and the case handler, a record to be recorded when reviewing the case. In order to ensure that when the person being dealt with violates the law or even commits a crime again in the future, it will be used as his previous experience and as a reference for handling. Administrative punishment refers to the specific administrative act that the administrative subject gives administrative punishment to the relative person who violates the norms of administrative law and does not constitute a crime in accordance with the statutory authority and procedures. The characteristics of administrative punishment are as follows: the subject of administrative punishment is the administrative organ as the administrative subject and the organization authorized by laws and regulations; The object of administrative punishment is citizens, legal persons or other organizations that violate administrative laws and regulations; The nature of administrative punishment is a specific administrative act with sanctions for the purpose of punishing illegal acts. If the enterprise administrative punishment record is recorded within the statutory time limit, it will be eliminated. The specific time limit is: if it is handled through summary procedures or the case value is small, it will be filed for 3 years; Ordinary procedure cases: filed for 5 years; Major and special cases: filed for more than 20 years.

Administrative punishment follows the principle of fairness and openness. The establishment and implementation of administrative punishment must be based on facts, which are equivalent to the facts, nature, circumstances and social harm of illegal acts. Provisions on administrative punishment for illegal acts must be published and shall not be used as the basis for administrative punishment.

Legal basis: Article 86 of the Law of People's Republic of China (PRC) on Tax Collection and Administration violates tax laws and administrative regulations, and if it is not discovered within five years, no administrative penalty will be imposed.