A bumper assembly and a vehicle are disclosed. The bumper assembly comprises a bumper body, wherein the bumper body has a first-level guide inserting groove and a second-level guide inserting groove;a lower decorative plate having a first-level guide inserting plate and a second-level guide inserting plate, wherein the first-level guide inserting plate is adapted to mate with the first-level guide inserting groove and the second-level guide inserting plate is adapted to mate with the second-level guide inserting groove; during a assembly process of the lower decorative plate and the bump body, the first-level guide inserting plate is firstly adapted to mate with the first-level guide inserting groove, and then the second-level guide inserting plate is adapted to mate with the second-levelguide inserting groove; the second-level guide inserting plate also realizes the clamping fixation of the lower trim plate and the bumper body through the cooperation with the second-level guide inserting groove. The bumper assembly has an improved guide positioning mode and can improve the assembly efficiency of the bumper body and the lower trim panel.