A quick assembly and disassembly structure of a toilet seat base, including a supporting base, base boards, lid bodies, and axial hole portions and connecting portions on the supporting base; each connecting portion is provided with a sliding groove; each base board is slidable back and forth within a corresponding sliding groove and non-movable vertically within the corresponding sliding groove; one end of each lid body is pivotally connected with a corresponding connecting portion; a bottom surface of each lid body is provided with positioning ribs; a top surface of each connecting portion is provided with positioning holes; the positioning holes of each connecting portion are in communication to a corresponding sliding groove. When each lid body is closed, the positioning ribs pass through the positioning holes and fit with the positioning grooves, so that each base board and a corresponding sliding groove are fixed.