The present disclosure relates to a COA substrate including a glass substrate, a common electrode on the glass substrate, an insulation layer on the common electrode, a data line on the insulation layer, and the data line intersects with the common electrode. The COA substrate further includes a first passivation layer, a RGB color-filter layer, and a second passivation layer arranged on the data line in sequence. A disconnected gap is configured at an intersection of the common electrode and the data line such that the common electrode comprises two opposite ends. The insulation layer fills the gap, and the second passivation layer is configured with a conductive layer spanning over two ends of the common electrode. The present disclosure also relates to a liquid crystal panel including the above COA substrate.