Disclosed is a variable coding method for realizing chip reuse, comprising the following steps: using at least two identical integrated circuit chips, wherein each integrated circuit chip executes different control logic truth tables according to different gating signals; introducing at least one logical control signal as a gating signal; and controlling the logical control signal, so that each integrated circuit chip respectively executes a corresponding control logic truth table. Also disclosed is a communication terminal using the variable coding method for realizing chip reuse. Two or more completely identical integrated circuit chips can be used to realize different logical control functions, thereby simplifying the type of a chip for realizing a system function, and greatly reducing the development costs of an integrated circuit system and the management complexity of a mass production supply chain.