Provided are a method for indicating and determining a start transmission timing of a subframe of a physical uplink shared channel, and a base station and a user equipment. The method includes: receiving downlink control information from a base station, the downlink control information comprising indication information about the start transmission timing, and a listen before talk (LBT) type; determining the structure of the previous subframe to the current subframe; and determining, from four timings different from one another, the start transmission timing of the current subframe based on the indication information, the LBT type, and the structure of the previous subframe.