The invention discloses a gas distribution plate and an inert particle fluidized bed dryer, the gas distribution plate is divided into a first main surface and a second main surface, gas passing holes are arranged from the first main surface to the second main surface, the gas passing holes comprise straight holes and oblique holes which are alternately arranged. The beneficial effects are that: all straight holes on a flat plate in the prior art are changed into straight holes and oblique holes which are alternately arranged into square distribution, so that when a gas flow passes through, all flow beams of the gas flow can be more fully and mutually crossed and cut, and gas-solid two phase flow and turbulence can be strengthened.