The invention specifically relates to an oxidation treatment system for combustible tail gas and application thereof, which belongs to the field of energy conservation and environmental protection. The oxidation treatment system comprises a primary preheater, a secondary preheater, a heat absorbing system which converts water into steam by using high temperature flue gas and an oxidation bed. According to the oxidation treatment system provided by the invention, through preheating stage by stage, a high temperature environment and high-grade heat absorption of the oxidation bed are maintained; and the primary preheater, the secondary preheater and the oxidation bed are of a partition structure, so treating capacity of the system is greatly improved.