An armrest box structure and a vehicle, the armrest box structure includes an armrest and an armrest box, the armrest is arranged on the armrest box, the armrest can slide backward relative to the armrest box, an armrest storage box is mounted at the backend of the upper surface of the armrest, and an armrest cover is set on the armrest storage box. When the armrest cover is open, an article area is confined on the armrest by the armrest storage box and the armrest cover, which is used for containing articles therein. By arranging the article area at the backend of the upper surface of the armrest, which is confined by the armrest storage box and the armrest cover, when the armrest cover is open, the article area can contain large-sized articles such as handbag, plastic bags etc.