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（二）按照其他纳税人最近时期销售同类货物、服务、无形资产或者不动产的平均价格确定；
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The 9,000-pound monster I don’t want to give back
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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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