The utility model discloses a paper cutting device and tax accuse printer. This paper cutting device includes: a hand papercutter for produce the cut paper action through straight reciprocating motion, with an actuating arm, stiff end, link and atress end has, the stiff end be link, atress end provide the fulcrum for its rotation, link rigid coupling hand papercutter, atress end are used for accepting to make it to do all can for the drive of stiff end pivoted. The utility model discloses a paper cutting device, drive arrangement holds the application of force to the atress, and the atress endrotates for the stiff end, and under the drive of atress end, the link drives the hand papercutter and makes straight reciprocating motion, has reduced the drive load to drive arrangement from this,has improved drive arrangement's life.