稅務(wù)師事務(wù)所對(duì)涉稅業(yè)務(wù)應(yīng)當(dāng)履行質(zhì)量復(fù)核程序，對(duì)于小微企業(yè)的涉稅業(yè)務(wù)，應(yīng)當(dāng)執(zhí)行至少二級(jí)的質(zhì)量復(fù)核程序。A正確B錯(cuò)誤