请教：内蒙古事业单位考试第2大题第20小题如何解答？
【题目描述】
<span style="font-size: 12pt"><span style="font-family: times new roman; mso-bidi-font-size: 10.5pt" lang=en-us>50.</span><span style="font-family: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman'">海关总署属于国务院的</span><span style="font-family: times new roman; mso-bidi-font-size: 10.5pt" lang=en-us>()</span><span style="font-family: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman'">。</span><span style="mso-bidi-font-size: 10.5pt" lang=en-us><？xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></span></span>
<span style="font-size: 12pt"><span style="font-family: times new roman; mso-bidi-font-size: 10.5pt" lang=en-us>A.</span><span style="font-family: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman'">职能部门</span><span style="font-family: times new roman; mso-bidi-font-size: 10.5pt" lang=en-us>B.</span><span style="font-family: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman'">直属机构</span><span style="font-family: times new roman; mso-bidi-font-size: 10.5pt" lang=en-us>C.</span><span style="font-family: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman'">办理机构</span><span style="font-family: times new roman; mso-bidi-font-size: 10.5pt" lang=en-us>D.</span><span style="font-family: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman'">出口管理机构</span><span style="font-family: times new roman; mso-bidi-font-size: 10.5pt" lang=en-us><？xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></span></span>
<table><tr><td>【我提交的答案】： A</td></tr><tr><td>【参考答案与解析】：
正确答案：B</td></tr></table>答案分析：
<span style="font-size: 12pt"><span style="font-family: calibri; mso-bidi-font-size: 10.5pt" lang=en-us>50. B</span><span style="font-family: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: calibri; mso-hansi-font-family: calibri">解析：</span><span style="font-family: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: calibri; mso-hansi-font-family: calibri">海关总署主管海关业务，具有行政主体资格，是国务院的直属机构。</span></span><span style="mso-bidi-font-size: 10.5pt" lang=en-us><？xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></span>
国务院的职能部门和直属机构有什么区别
