农村税费改革是继上地革命、家庭联产承包责任制后的第三次农村重大改革，它有效调动了广大农民群众的生产热情，极大地释放出了农民群众的潜能，对农村经济起到了积极的推动作用。税改后，旧的利益格局被打破，新的运行机制正在形成，农村工作面临怎样的困境，基层干部如何应对，是亟待研究和探讨的新课题。 一、税改后基层面临的窘境 任何改革都要经历阵痛，都是利弊共存，农村税费改革同样如 The reform of rural taxes and fees is the third major rural reform after the Shangri-La Revolution and the family contract responsibility system. It has effectively mobilized the enthusiasm of the broad masses of peasants and greatly released the potential of the peasant masses. To a positive role in promoting. After the tax reform, the old interest pattern has been broken, a new operation mechanism is being formed, what difficulties the rural work is facing and how the grassroots cadres should deal with it, which is a new topic that needs urgent study and discussion. First, the dilemma facing the grassroots after the tax reform Any reform must go through the pains, both pros and cons coexist, the same tax reform in rural areas such as