The invention belongs to the field of equipment of the petrochemical industry, and relates to a fractionating tower feed distributing structure and a fractionating tower. The fractionating tower feeddistributing structure comprises a swirl plate, a gas distributing plate and a liquid regasifying distributing plate, wherein the swirl plate is arranged in the fractionating tower, and a swirl plateinlet is used for communicating with a fractionating tower feeding opening; the gas distributing plate is arranged over the swirl plate; and the liquid regasifying distributing plate is arranged underthe swirl plate. The fractionating tower feed distributing structure is simple in design, gas-liquid separation is fully conducted, a distributing effect of rising gas and falling liquid is significant, gas-liquid separating and distributing effects of a feeding segment can be guaranteed, liquid entrainment in the gas and gas entrainment in the liquid are retarded and even eliminated, and meanwhile, a liquid gasifying space is provided, so that the mass transfer performance of the fractionating tower is guaranteed.