The invention relates to the technical field of paper production equipment, and discloses a paper receiving device and a paper roll splicing method. The paper receiving device comprises a supporting seat, a first swing arm, a second swing arm and a splicing assembly, one end of the first swing arm is rotationally connected with the support seat, the other end of the first swing arm is rotationallyconnected with one end of the second swing arm; the splicing assembly is arranged on the second swing arm and is used for cutting and splicing the paper web; one end of the first swing arm connectedwith the second swing arm is capable of rotating relative to one end of the first swing arm connected with the support seat, so as to drive the second swing arm and the splicing assembly on the secondswing arm to be close to or far away from the paper web, so that the actions of cutting and splicing the paper web are executed. By means of the mode, the splicing efficiency of the paper roll can beimproved.