Observe and discuss. According to a query of official website, Netease News, sending teachers to the grassroots means that excellent urban teachers attend classes in rural schools and organize rural teachers to observe and discuss. Sending teachers to the grassroots fully reflects the care and love for grassroots cadres, sends confidence, ideas and warmth to the grassroots, stimulates the entrepreneurial enthusiasm of tax cadres, and improves the quality and efficiency of tax work.