Disclosed is a method for constructing a synthesis and regeneration system based on APS as an active sulfonate donor, belonging to the technical field of biology. The present disclosure provides a new purpose of APS as an active sulfonate donor, and greatly improves the synthesis efficiency of the APS by screening different ATP sulfurylases and adding a pyrophosphatase into a reaction system to eliminate pyrophosphate as a byproduct. Further, the construction of a sulfonation modification system is realized by constructing an APS circulation regeneration system. Compared with a PAPS regeneration system, the APS circulation regeneration system has the advantages of short path and high efficiency, the sulfonation modification efficiency is significantly improved, and the synthesis cost is successfully reduced.