农村税费改革是土地承包以来的农村第三次革命,是农业和农村工作发展到新阶段的必然要求,也是新时期党加强农业和农村工作领导的重大举措。税费改革后,规范了农村分配制度,减轻了农民负担,促进了党群干群关系的改善,但也给农村基层组织带来了新的挑战。一是基层组织的工作职能发生了较大变化,工作重心和职能必须重新定位并实行转移。同时,由于征收主体的变化,群众对基层组织的“依赖”性减弱,基层组织对群众的管理难度相应加大。基层组织“无钱办事”的矛盾将更加突 The reform of rural taxes and fees is the third revolution in rural areas since land contract. It is an inevitable requirement for the development of agriculture and rural areas to a new stage. It is also a major move by the party in strengthening the leadership of agriculture and rural areas in the new period. After the reform of taxes and fees, the rural distribution system was standardized, the peasants’ burden was reduced and the relationship between the party and the masses was improved. However, it also brought new challenges to the rural grass-roots organizations. First, great changes have taken place in the work functions of grassroots organizations, and the focus and functions of work must be repositioned and transferred. In the meantime, due to the change of the subject of collection, the “dependency” of the masses on grassroots organizations has weakened, and the grassroots organizations have become more and more difficult to manage the masses. The contradictions among grassroots organizations that they will “have no money to do things” will become even more contradictory