A single-flow low-temperature spiral winding tube type heat exchanger with a vacuum heat-insulation effect mainly comprises a spiral winding tube bundle and a vacuum shell. A winding equation of a novel spiral tube bundle theory is applied, a mathematical model is built and applied to a numerical simulation process of a flow field, accordingly, a computation method of the tube bundle winding theory is obtained, and the spiral winding tube type heat exchanger is designed and manufactured. The vacuum heat-insulation technology is applied to the single-flow low-temperature spiral winding tube type heat exchanger, a vacuum structure consisting of an upper gland, a lower gland and a barrel which are independent from each other is adopted, and shortcomings that a traditional vacuum structure and a tube nest bundle are combined difficultly and inconvenient in manufacture, installation, detachment and maintenance and the like are overcome. The single-flow low-temperature spiral winding tube type heat exchanger is applicable to technical fields of gas purification and liquefaction separation including natural gas low-temperature liquefaction at the temperature of minus 161 DEG C, air low-temperature liquefaction separation at the temperature of minus 197 DEG C, low-temperature liquid-nitrogen washing at the temperature of minus 197 DEG C, low-temperature methanol washing at the temperature of minus 70 DEG C and the like, low-temperature heat exchange efficiency can be improved, and the single-flow low-temperature spiral winding tube type heat exchanger has the advantages that the single-flow low-temperature spiral winding tube type heat exchanger is compact in structure, heat transfer area of unit volume is large, heat expansion can be automatically compensated, the heat exchanger can be enlarged easily, the quantity of heat exchange equipment can be reduced, and the like.