每到年末,不少地区党政部门都要对本区域内的依法纳税先进户进行表彰,以肯定和鼓励他们的先进纳税观和对国家所做出的贡献。在这些被表彰的纳税户中,尤其以年纳税额较多的纳税户为主,这是可以理解的。但有的地方有种倾向,似乎年纳税额多就理所应当的是“纳税先进户”,其实也不尽然。我们在日常的税 At the end of each year, the party and government departments in many areas should commend the advanced households paying tax according to law within the region to affirm and encourage their advanced tax viewpoints and contributions to the country. Among the taxpayers who are honored, it is understandable that taxpayers with more annual tax payments are the major ones. However, there are ten kinds of tendencies in some places. It seems that the amount of tax payable in a year should be “advanced taxpayers”, which is not entirely true. We are in daily tax