正在进行的税费改革给农村基层组织建设带来严峻挑战和考验的同时 ,也给农村基层组织建设带来了新的发展机遇。加强农村基层组织建设 ,必须牢牢抓住税费改革和农村“三个代表”重要思想学习教育活动的历史性机遇 ,制定新目标 ,调整新思路 ,实施新举措 ,实现新突破。一、抓住税 While the ongoing reform of taxes and fees has brought severe challenges and tests to the construction of rural grass-roots organizations, it has also brought new opportunities for the development of rural grass-roots organizations. To strengthen the building of rural grass-roots organizations, we must firmly seize the historic opportunity of educational and tax reform and the important thought of “Three Represents” in rural areas, set new goals, adjust new ideas, implement new measures and achieve new breakthroughs. First, catch the tax