A vehicle seat for cooling and heating may include a seat pad, a mesh sheet having a certain thickness, a first film, and a porous seat cover, which are arranged sequentially in the direction in which air is introduced to flow. The seat pad has a pad hole, which allows air to pass through, and includes one or both of a seat cushion pad, which supports the buttocks of a user, and a seatback pad, which supports the upper body of the user. The mesh sheet has a porous network structure, through which air easily passes. The first film has a first film hole, which allows air to pass through. Air passages are maintained stable to maximize blowing performance, seating comfort is improved, and a ventilation structure is simplified to reduce manufacturing costs while improving productivity.