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【单选题】
客体行政文化是指作为行政管对象的个人、群体和组织对行政主体（主要是指行政机关）的行为做出合理的评价，其评价标准会因各自利益的不同而呈现多样性。根据上述定义，下列属于客体行政文化的是（ ）A.
个体经营者未按规定缴税，税务部门向其下达限期缴纳税款的通知书，不但置之不理，还怪税务部门不该向其征税
B.
某市工商部门为支持当地中小企业的发展，根据相关法律法规对这些企业实施优惠政策，这一举措得到了广大中小企业经营者的欢迎
C.
某地环保部门加大对污染严重企业的监管力度，其严肃执法的态度受到当地群众的一致好评
D.
小政府部门工作人员，工作认真负责，他的主管领导和同事都认为他是一名合格的工作者
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