Transcoding method, transcoding device and communication apparatus

The embodiments of a transcoding method, a transcoding device, and a communication apparatus are provided. The embodiment of a method includes: receiving a bit stream input from a sending end; determining an attribute of discontinuous transmission (DTX) used by a receiving end and a frame type of the input bit stream; and transcoding the input bit stream in a corresponding processing manner according to a determination result. Thereby, a corresponding transcoding operation is performed on the input bit stream according to the attribute of DTX used by the receiving end and the frame type of the input bit stream. In such a manner, input bit streams of various types can be processed, and the input bit streams can be correspondingly transcoded according to the requirements of the receiving end. Therefore, the average computational complexity and highest computational complexity can be effectively decreased without decreasing the quality of the synthesized speech.