A rate matching processing method for coding, comprising: dividing coded bits output by a Polar encoder into M groups, and performing interleaving processing on coded bits in the 1 st group to the M th group separately, wherein M is a positive integer; wherein the method is characterized by: performing bit reduction processing on coded bits having undergone interleaving processing in multiple groups of the M groups according to a size of a virtual IR buffer module, outputting the coded bits in first groups of the 1 st group to the M th group to the virtual IR buffer module, wherein bit reduction processing is through discarding coded bits in last groups of the 1 st group to the M th group; comparing a quantity of available bits of a transmission channel with a quantity of coded bits, in multiple groups, stored in the virtual IR buffer module, and performing, according to a comparison result, repetition or reduction processing on the coded bits, in the multiple groups, stored in the virtual IR buffer module; and performing concatenation processing on coded bits after repetition or reduction processing is performed, to generate one bit stream, and sending the bit stream through the transmission channel. dividing coded bits output by a Polar encoder into M groups, and performing interleaving processing on coded bits in the 1 st group to the M th group separately, wherein M is a positive integer; wherein the method is characterized by: performing bit reduction processing on coded bits having undergone interleaving processing in multiple groups of the M groups according to a size of a virtual IR buffer module, outputting the coded bits in first groups of the 1 st group to the M th group to the virtual IR buffer module, wherein bit reduction processing is through discarding coded bits in last groups of the 1 st group to the M th group; comparing a quantity of available bits of a transmission channel with a quantity of coded bits, in multiple groups, stored in the virtual IR buffer module, and performing, according to a comparison result, repetition or reduction processing on the coded bits, in the multiple groups, stored in the virtual IR buffer module; and performing concatenation processing on coded bits after repetition or reduction processing is performed, to generate one bit stream, and sending the bit stream through the transmission channel. performing bit reduction processing on coded bits having undergone interleaving processing in multiple groups of the M groups according to a size of a virtual IR buffer module, outputting the coded bits in first groups of the 1 st group to the M th group to the virtual IR buffer module, wherein bit reduction processing is through discarding coded bits in last groups of the 1 st group to the M th group; comparing a quantity of available bits of a transmission channel with a quantity of coded bits, in multiple groups, stored in the virtual IR buffer module, and performing, according to a comparison result, repetition or reduction processing on the coded bits, in the multiple groups, stored in the virtual IR buffer module; and performing concatenation processing on coded bits after repetition or reduction processing is performed, to generate one bit stream, and sending the bit stream through the transmission channel.