The invention discloses a GPON business bearing chip realization method based on multilayer VLAN label processing. In an uplink direction, if a message has an I-TAG, an out-layer VP-TAG of the message is stripped through table query, loopback of the message to a chip incoming direction is carried out, a message uplink outlet is acquired through re-query, and replacement edition of replacing the I-TAG into an O-TAG is accomplished; in a downlink direction, loopback of the message to the chip incoming direction is realized through table query, the O-TAG is removed, zero-multiple I-TAGs are inserted, an actual message physical outlet is acquired through table query, and edition of a corresponding VP-TAG is added. Flow control on the message is carried out through employing ACL in the two directions. The method is advantaged in that business mapping can be accomplished at a multi-layer VLAN in a single chip for processing GPON side data packets, and flow control of inner-layer VLAN is further supported.