It would be very useful to have queries for CMS_INCLUDE_CONTENT, not only tables.
An easy solution would be to just state the query name instead of the table name: table="queryname".
<CMS_INPUT_LIST name="BEZEICHNER" useLanguages="no">
<CMS_INCLUDE_CONTENT type="entries" table="tablename">
<LABEL lang="*">#row.name</LABEL>
</CMS_INCLUDE_CONTENT>
<LANGINFOS>
<LANGINFO lang="*" label="TEXT" description="TEXT"/>
</LANGINFOS>
</CMS_INPUT_LIST>