The application relates to the technical field of vehicle seats, and provides a seat structure and a vehicle. The seat structure comprises a mounting seat, a backrest rotatably arranged on the mounting seat, and a torsion rod arranged between the mounting seat and the backrest; the mounting seat is used for being connected with a vehicle body, the torsion rod is arranged along the width direction of the backrest, one end of the torsion rod is connected with the backrest, the other end of the torsion rod is connected with the mounting seat after penetrating through the backrest, and the torsion rod has a pre-tightening force for driving the backrest to overturn forward. According to the application, the torsion rod has the pre-tightening force for driving the backrest to overturn forward, when the inclination angle of the backrest is adjusted, the backrest is always helped to be attached to the back of a passenger under the driving of the torsion rod, so that the passenger can conveniently adjust the backrest to a comfortable inclination angle, the seat posture adjustment convenience is improved, and the vehicle quality is improved. Moreover, the torsion rod is adopted to provide the pre-tightening force for driving the backrest to overturn forward, the pre-tightening force is more stable in release, and the structure of the torsion rod is simple, so that the design and implementation are facilitated.