A method for the low-temperature heat treatment of toluene by using a composite material having a ternary NiO nanosheet @ bimetallic CeCuOx microsheet core-shell structure. The composite material having the ternary NiO nanosheet @ bimetallic CeCuOx microsheet core-shell structure is placed in an environment containing toluene, and is heated at a low temperature to complete the treatment of toluene. The use of precious metal particles loading is avoided for the catalyst, and the costs of materials is thus greatly reduced. Moreover, nickel oxide grows on CeCuOx microsheet nanosheets. The preparation process is relatively simple, and the catalytic performance on toluene is excellent. Therefore, the method has high economical practicability and research value. The 3Ni/CeCuOx catalyst may completely catalyze toluene at 210° C., which has great research significance and certain application prospects for the actual solution of toluene polluted gas in the air environment.