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[单选题]
根据方式和状态的不同，行政违法可以分为( )
A
行政主体的违法和行政相对人的违法b.作为行政违法和不作为行政违法c.内部行政违法和外部行政违法d.侵犯行政相对人合法权益的行政违法和侵犯行政管理秩序的行政违法
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参考答案
试题答案：
B
答案解释：
根据违法的形式，行政违法可以分为作为行政违法与不作为行政违法。前者表现为积极地作出行政法律规范所禁止的行为，如税务机关违法征收税款；后者则表现为拒不作出行政法规范所要求的行为，如工商机关对企业申请营业执照不予答复。作为违法与不作为违法均是行政法律的规范对象。就行政诉讼而言，作为违法可以成为行政诉讼的对象，不作为违法同样可以成为行政诉讼的对象。
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