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「每隻狗狗的健康狀況、性格及抗壓能力都不同，而動物照顧者是否具備足夠知識與管理能力，才是保障動物福祉的關鍵。」
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（二）原值超过500万元的单项长期资产，购进时先全额抵扣进项税额，此后在用于混合用途期间，根据调整年限计算五类不允许抵扣项目对应的不得从销项税额中抵扣的进项税额，逐年调整。
Waitrose, which is owned by the John Lewis Partnership, said it would replace its mackerel products with "responsibly sourced" alternatives in order to "make a stand against overfishing and support long-term health and sustainability of fish stocks".