下列属于具体行政行为的是（ ）
- A.国务院制定行政法规
- B.某市地税所进行税务征收
- C.国务院各部委制定行政规章
- D.省、自治区、直辖市人民政府制定行政法规
正确答案及解析
正确答案
解析
具体行政行为，是指国家行政机关和行政机关工作人员、法律法规授权的组织、行政机关委托的组织或者个人在行政管理活动中行使行政职权，针对特定的公民、法人或者其他组织，就特定的具体事项，作出的有关该公民、法人或者其他组织权利义务的单方行为。
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