In survival a Bee Hive can be destroyed using a unenchanted axe and Bee Hive will drop as a item. According to https://www.minecraft.net/en-us/article/buzzy-bees-out-now-in-java 

• Use a silk touch tool to get the block with the bees stored inside
• Bee nests will be destroyed unless you use silk touch

I used a unenchanted stone axe and had a empty bee hive drop.