The universal payment book is useless. According to the hot question and answer of State Taxation Administration of The People's Republic of China Gansu Provincial Taxation Bureau, the status of the payment book shows that it is invalid, that is, the general payment book is useless, and the printed voucher is invalid, which leads to the cancellation of the legal effect of the tax payment record and no need to continue paying taxes. There are strict regulations on the invalidation of tax payment records, mainly according to the regulations of tax authorities and the types and conditions clearly stipulated in the tax law. Only when these regulations are met, tax payment records will be invalidated.