A data rate matching method is disclosed. More particularly, a rate matching method using at least two parameters is disclosed. The rate matching method includes selecting bits from an input bitstream using a primary-indication parameter for selecting at least one bit and a secondary indication parameter for canceling the selection using the primary indication parameter or additionally selecting unselected bits, and processing the selected bits according to a rate matching mode so as to generate an output bitstream. By using the rate matching method, highspeed processing is realized by a simple calculation and the locations of target bits can be efficiently decided using at least two indication parameters. Accordingly, it is possible to reduce a calculation amount or improve performance.