Neville, 35, has been mentioned as a potential No 2 to new England boss Roy Hodgson.
But Toffees chief Moyes said: "I think Phil still sees himself as a player and he's played as well as anyone at Everton this year.
"Players respect him because of his level of professionalism and because he has 59 caps for England.
"He still wants to play. He's a knowledgeable guy and understands what it takes for players to win."