第四十五条 下列情形应当按规定预缴税款：
Venezuela's oil is also of poorer quality than its Saudi equivalent. Its sour, heavy crude is difficult to extract and refine, while its high sulphur content makes it corrosive to pipelines. A resurgence of Venezuela's industry could pose problems for Canada, which produces similarly viscous oil and exports much of it to the US, but analysts reckon the risk is minor.
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