A wheelchair structure is provided and includes a main body, a cushion, two first sliding rails, a receiving element, an electric extending element, a first connecting element and a second connecting element. The main body includes plural chair legs, a seat, a seat back, two frames of the seat back, two armrests, a first crossbar and a supporting portion. The cushion is adjustable to be tilted, is disposed on the seat and includes a first through hole. The first sliding rails are disposed on the lower surface of the seat and are corresponding to the two opposite sides of the first through hole. The receiving element includes an engaging portion, and the engaging portion is slidably engaged with the two first sliding rails. The electric extending element is driven to extend and includes a first rod, a second rod, a first end and a second end. The second rod is controlled to extend out from the first rod. The first connecting element is connected between the first end and the supporting portion. The second connecting element is connected between the second end and the bottom surface of the cushion.一種輪椅結構，包括車體、坐墊、兩第一滑軌、承接部件、電動伸縮元件、第一連接件及第二連接件，其中車體包括帶輪椅腳、椅座、椅背、兩椅背支架、兩扶手、第一桿件及支撐部。坐墊係可調變傾斜地設置於椅座上，且包含第一通孔。第一滑軌係連接於該椅座之下表面，且分別對應第一通孔之兩側。承接部件包含卡接部，係可滑動地與兩第一滑軌相卡合。電動伸縮元件可受驅動而伸縮，且包含第一軸、第二軸、第一端部及第二端部。第二軸可受控制而由第一軸延伸出。第一連接件連接於第一端部與支撐部之間，第二連接件連接於第二端部與坐墊之底面之間。
