The invention discloses a gas distribution structure and a gas distributor and belongs to the field of chemical equipment. The gas distribution structure comprises a plurality of splitter plates, wherein the splitter plates comprise circular ring plates and conical baffles in matched connection with one another; the conical baffles define conical chambers; the circular ring plates have with plate holes; the circular ring plates are connected to initial ends, and the plate holes are communicated with initial openings; the plurality of splitter plates are arranged along a preset direction in a form of forming channels at intervals, and the plate holes of the circular ring plates are respectively communicated with one another in opposite directions; and the arc baffles are provided with arc-shaped convex surfaces, and the arc-shaped convex surfaces of the arc baffles correspondingly face the plate holes of the circular ring plates of adjacent splitter plates. The gas distribution structure achieves a high-efficiency guide effect on gas flow, the pressure of the gases in each channel is equal, the velocity distribution is uniform, and the resistance is reduced. After the gases enter equipment through the distributor, a uniform distribution state can be rapidly achieved, the uniformity can be achieved at the bed entrance section, the gas flow turbulence and back-mixing degree is low, the uniform distribution effect is excellent, and energy loss is less.