（三）国务院财政、税务主管部门规定的其他情形。
When Chávez became Venezuela's president in 1999, oil prices were climbing. In the early 2010s, a barrel would often fetch about $100, providing the government with plenty of money to pour into social programmes. But with current prices around the $65 mark, the country looks less like a reasonable investment.
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为官一任，造福一方。此后，在福建强调“牢记政府前面的‘人民’二字”；在浙江写下《心无百姓莫为“官”》；在上海走访各区县，党建与民生始终是念兹在兹的两件大事。习近平同志说，老百姓生活的品质怎么样，以民为本的宗旨落实得如何，“我到上海以后，比较关心这个事情”。