The invention discloses a low-decoding complexity rate matching polarization code transmission method based on a QUP method, and belongs to the technical field of the channel coding / decoding. The method comprises the following steps: step one, determining a punch position and a punch parameter; step two, constructing an information sequence; step three, performing polarization coding, and outputting a coding sequence; step four, outputting the punched coding sequence according to the punch parameter determined in the step one; step five, sending the coding sequence punched in the step four one bit by one bit by a sending end; step six, receiving the coding sequence sent in the step five through channel transmission by a receiving end; step seven, optimizing a decoder structure according to the punch parameter determined in the step one, and outputting the optimized SC decoder; and step eight, performing polarization code decoding by using the SC decoder optimized in the step seven. By using the method disclosed by the invention, the spatial complexity and the time complexity of the polarization code decoding are effectively lowered, and the saved time and time source is increased along the increasing of the punch number.