The law clearly stipulates that when the tax authorities handle the guarantee procedures, they must make on-site records. On-the-spot record is an important form of evidence in administrative procedure, and it is a written record made by administrative law enforcement personnel on the spot to prove the facts of the case.

The on-site record of implementing administrative compulsory measures refers to the written record that the administrative organ objectively describes the implementation object, the implementation target and the process of implementing administrative compulsory measures at the scene of implementing administrative compulsory measures. Administrative organs shall make on-site transcripts when implementing administrative compulsory measures. From the name of the property to the quantity, variety, specification, packaging, identification and quality, record the details of the product step by step.