Dense-phase-tower desulfurization technology is an emerging semi-dry flue-gas desulfurization ash process, i.e., the flue gas is allowed to enter the desulfurization tower from the bottom up and, at the same time, is sprayed with a desulfurizing agent that undergoes an acid–base reaction with the flue gas in the ascent process. The calcium sulfite and calcium sulfate produced by the reaction and the part of the desulfurization agent that is not involved in the reaction will enter the subsequent dust removal system, and what is retained is the by-product desulfurization ash. This desulfurization ash contains a large amount of calcium sulfite, which leads to its unstable nature; it is easily oxidized and expands in volume, and, if used in the field of building materials, it will lead to cracking and other problems, so it is difficult to effectively use it. In order to solve this problem, XRF, XRD, and iodometric and other analytical methods were used to determine the specific composition of desulfurization ash, and the muffle furnace and vertical tube furnace were used to study the thermal oxidative modification of calcium sulfite in desulfurization ash, to investigate the effects of the oxygen content, reaction temperature, medium flow rate, and chloride content on the oxidation of calcium sulfite, and to analyze the thermodynamics in the high-temperature oxidation reaction. The results showed that the oxidation rate of calcium sulfite increased with higher reaction temperatures. Increased oxygen content promoted the oxidation rate, particularly at low oxygen levels. The oxidation rate of calcium sulfite correlated positively with the medium flow rate until a rate of 75 mL·min− was reached. At a reaction temperature of 420 °C and a gas flow rate of 85 mL·min−1, the oxidation conversion efficiency exceeded 89%. Chloride content significantly reduced the oxidation rate of calcium sulfite, although this inhibition weakened at temperatures above 500 °C. Kinetic analysis suggested that the oxidation reaction of calcium sulfite predominantly occurred below 500 °C. These findings have both theoretical and practical implications for the thermal oxidation treatment and disposal of desulfurization ash.