When you take a walk in any of the cities in the West, you often see a lot of people walking dogs.    48   is still true that a dog is the    49   useful and faithful animal in the world,    50   the reason why people keep a dog has changed. In the old days people used to train dogs to protect themselves against animal attacks. And later they came to realize that a dog was not    51    useful for protection but willing to obey his master. But now people in the city need not protect themselves against attacks of animals.    52  

do they keep dogs, then? Some people keep dogs to protect themselves from robbery. But the most important reason is    53   companionship. A dog is his best friend for

   54   child when he has no friends to play with. For young couples, a dog is their child when they have    55   children. For old couples, a dog is also their child when their real children have grown up.

下列各项中，不属于税务机关税款征收的权利措施有( )。

A．加收滞纳金

B．追征税款

C．核定应纳税额

D．吊销营业执照