Disclosed are a method, an apparatus and a device for indicating a position of a resource set and performing rate matching, the method including: a base station indicating a position of at least one resource set to a terminal via explicit signaling, and the position of the at least one resource set is a position where rate matching is required when the terminal transmits data on an uplink channel; and the terminal receiving the position of the at least one resource set indicated by the base station to the terminal via the explicit signaling, and performing rate matching of uplink data according to the position in the indication.