In order to reveal the damage mechanism of the fuel tank under the aircraft impact and providing corresponding references for engineering protection measures, the refined finite element models of aircraft A320 and the large fuel tank of 10000m3 are established, respectively. The process of the impact is simulated by using the commercial finite element software LS-DYNA. Considering different impact positions, dynamic response and damage of the fuel tank and aircraft are analyzed. The results show that: the damage of the fuel tank is more seriously with the increase of impinging height and the impact wrinkle appears like the letter “V” with a hole; the force-time curve trend of different positions is similar, but the peak force is obviously different, for example, the peak force of 2m height(about 9.62×106N) is nearly 1.35 times of the 11m height(about 7.13×106N); the displacement of different positions has significant difference, for example, the peak displacement of 11m height(about 8.35m) is nearly 11 times of the 2m height(about 0.73m); the deformation of the fuel tank recover due to the effect of gravity and the degree is greater with lower impinging position, for example, the degree of recovery is almost 70% at the 2m height position.