A network side equipment, a user equipment, and a method for soft buffer processing are provided. The method includes allocating, by a base station, transmission resource for a User Equipment (UE), and processing a soft buffer according to at least one parameter of the soft buffer, when uplink and downlink configurations of a plurality of cells of the UE Carrier Aggregation (CA) are different, sending, by the base station, data to the UE by a Physical Downlink Control Channel (PDCCH) and a Physical Downlink Shared Channel (PDSCH), wherein the at least one parameter of soft buffer is determined by at least one of a Primary cell (Pcell) and a Secondary cell (Scell) uplink and downlink configurations of the UE, and wherein rate matching is performed on the PDSCH.