The utility model provides a seat and a vehicle. The seat comprises a headrest, a backrest and a buffering device. The buffer device comprises a first air bag, an air storage container and a valve; the first air bag is arranged in the headrest; the air storage container can be communicated with the first air bag through an air path; the valve is arranged in the gas path; when the backrest is subjected to
impact force, the valve can be triggered, and the valve can conduct the air path so that the air storage container can inflate the first air bag. According to the arrangement, when a vehicle is collided, a driver and passengers on the seat lean backwards due to
inertia, the body of the driver and passengers extrudes the backrest instantly, when the backrest is subjected to
impact force, the valve is triggered to switch the state of the valve, at the moment, the valve conducts the
air channel, and the high-air-pressure air storage container inflates the low-air-pressure first air bag instantly; the expanded first air bag can actively reduce the distance between the headrest and the driver and the passenger, the head of the driver and the passenger is restrained in advance, and the problem that in the prior art, the
whiplash performance of an automobile seat is poor in the aspect of protecting the head of the driver and the passenger is solved.