The invention provides a method for synthesizing a thiopyrimidone compound shown as a formula (III). The method includes: in an inertial 
atmosphere, adding a compound shown as a formula (I), a compound shown as a formula (II), a 
phase transfer catalyst, a cocatalyst and alkali into a 
solvent, adding an additive serving as a reaction 
promoter under a condition of stirring, performing 
reflux stirring reaction for 5-12h at 60-100 DEG C, filtering to remove the 
solvent after reaction is finished, performing 
silica gel column chromatography separation, collecting eluent, and removing 
elution solvent to obtain the compound shown as the formula (III) in the specification, wherein R1 and R2 are H, C1-C6 
alkyl groups, C1-C6 alkoxy groups or 
halogen substituted C1-C6 
alkyl groups respectively and independently, X refers to 
halogen, and n is an integer in a range of 1-6, R3 is 
halogen, an 
acyl group with 1-6 carbon atoms, an acyloxy group with 1-6 carbon atoms, a 
phenyl group, a substituted 
phenyl group or a substituted hexaceteroary group. By proper selection and combination of alkalis, solvents, catalysts and promoters, synergistic effects are achieved, high-yield high-purity products can be obtained, O-isomer generation is avoided, and the method has an extensive application potential in the field of 
nucleotide medical intermediate synthesis.