<p>Silicon dioxide (SiO₂), an anode material for lithium-ion batteries (LIBs), faces critical challenges such as irreversible phase transitions, severe volume expansion, and interfacial side reactions, leading to low initial Coulombic efficiency and poor cycling stability. To address these issues, this study proposes a novel design of SnO₂-based SiO₂ nanotubes composites (SiO₂/SnO₂) synthesized using ammonium tartrate as a water-soluble template. The hollow tubular structure effectively accommodates volume changes of SiO₂ during lithiation/delithiation, while SnO₂ component can contribute lithium storage capacity and improve the electrochemical reaction kinetics. The optimized SiO₂/SnO₂ composite exhibits a high discharge capacity of 778.07 mAh g⁻¹ with a Coulombic efficiency exceeding 98% after 200 cycles at 1 A g⁻¹. Additionally, it demonstrates excellent rate capability, achieving 715.6 mAh g⁻¹ at 1 A g⁻¹ and recovering to 927.9 mAh g⁻¹ when the current density returns to 0.1 A g⁻¹. The synergistic combination of structural engineering and SnO₂ functionality not only mitigates mechanical degradation but also enhances reaction kinetics. This work provides a scalable strategy for developing high-performance anode materials with improved energy density and long-term cyclability for advanced LIBs.</p>