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安徽省是全国农村税费改革的试点省，而滁州市来安县又是安徽省的试点单位。今年该市农村普遍实行税费改革后，作者对此进行了调研，认为：税费改革给农村基层组织建设带来了新的生机和活力。同时，随着改革产生的新情况、新问题，也给农村基层组织建设带来了新的挑战，需要用改革的办法在实践中加以认真地研究和解决。
Anhui Province is a pilot province in the reform of rural taxes and fees in the whole country, and Lai’an County of Chuzhou City is a pilot unit in Anhui Province. After the reform of taxes and fees was generally implemented in the rural areas of the city this year, the author conducted a survey and found that the tax-fee reform has brought new vigor and vitality to the construction of rural grass-roots organizations. At the same time, new situations and new problems arising from the reform have also brought new challenges to the construction of rural grass-roots organizations and need to be seriously studied and resolved in practice through the reform.