The present invention discloses a tape substrate for chip on film structure of a liquid crystal panel. The tape substrate is provided with plural package units of chip on film structures arranged along its longitudinal direction, and the package unit has a driver chip, input leads and output leads. The longitudinal direction of the driver chip is parallel to the longitudinal direction of the tape substrate, and the input leads and the output leads are located at the two opposite sides of the driver chip. Each package unit is set up with a short side and a long side, and the input leads are formed at the short side, while the output leads are formed at the long side. In the package units adjacent to each other, the short side of one package unit joins the long side of a next package unit. This invention further discloses a liquid crystal panel having the tape substrate.