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（三）国务院税务、财政主管部门确定的其他纳税人。
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Officially, Venezuela has 300 billion barrels of oil reserves – yet in 2023, it exported just 211.6 million barrels of oil, worth about $4bn. Compare that to second-placed Saudi Arabia, which has 267 billion barrels of reserves, but had exports worth $181bn in the same time period.