An automobile seat and an automobile comprising same, the automobile seat comprising a seat base, a seat back and a seat back adjusting mechanism; the seat back adjusting mechanism comprises a rotating part which is disposed at the lower end of the seat back; the rotating part rotates about the rear end part of the seat base to enable the angle between the seat back and the seat to be changed, and the center of rotation of the rotating part is located below the upper end surface of the seat base. A small step difference may be formed between the lower end part of the seat back and the upper end surface of the seat base when the seat back rotates, and a step difference may even be avoided. The lower end part of the seat back basically does not abut against and press the back of a passenger.

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