年终将至，各级税务机关又要着手评选自己辖区内的纳税模范。但从以往年度评选出的纳税模范单位看，其中大多数均为本辖区内的纳税大户。笔者认为，在评选时，不应以纳税数额为标准，而应以纳税意识强作为标准，切莫把纳税模范与纳税大户划等号。　　评选纳税模范单位，本是 As the year is approaching, the tax authorities at all levels must proceed with the selection of tax models in their respective jurisdictions. However, judging from the model tax units selected in previous years, most of them are large taxpayers in their jurisdictions. The author believes that in the selection, should not be the amount of tax standards, but should be based on the tax awareness as a criterion, not to pay tax model and taxpayers to equality. Selection tax model unit, this is