refactor: change the calculation of receipts root to EIP-2718

[wenyuanhust]

What this PR does / why we need it?

This PR modifies receipt root calculation procedure based on eip-2718.
In the previous implementation. A receipt is inserted into receipt trie in the following steps:

1. call encode_receipt() to get rlp_receipt(Bytes)
2. call digest(rlp_receipt) to get hash_rlp_receipt(H256)
3. call encode() of H256 to get final val
4. insert val into the trie.

however, according to eip2718, step 2-3 is unnecessary.
we need to decide whether to in consistence with Ethereum standards or not.

What is the impact of this PR?

This will change the receipt root kept in block.

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