The invention discloses a tax disk which comprises a tax disk hardware system and a tax disk software system, wherein the tax disk hardware system comprises a main control chip, a clock module, a power supply module, a storage, a register and a USB (Universal Serial Bus) interface protector which are connected with the main control chip, wherein the power supply module is also connected with the clock module; the tax disk software system comprises a hardware interface layer, a file system management layer, a safety management layer, a tax application layer and a communication interface layer which are connected with the tax disk hardware system; and a three-level index technology is adopted in the file system management system to index invoices. Compared with the traditional tax control device, one tax disk can complete the services of invoice purchasing, invoice making, invoice cancellation, tax copying and the like without other card readers or storage card devices, and can simultaneously support national tax and regional tax, wherein each tax application supports dozens of invoice types.