Investigation to the Impact of “Business tax changed into VAT”on Tax-related Issues of Horizontal Scientific Research in Colleges and Universities
On May 24th,2013,the Ministry of Finance and State Administration of Taxation issued an official document—Taxation [2013] No. 37 " Notice of Conducting Pilot Tax Policies in Transportation and Some Modern Services Industries by Changing Business Tax into VAT Nationwide". It stated that pilot reform of "business tax changed into VAT"would be carried out nationwide in transportation and some modern services industries from August 1st,2013. As a result,reform of "business tax changed into VAT"finally spread throughout the country after pilot study. Since business tax is changed into VAT,tax matters of horizontal scientific research in colleges and universities have undergone considerable changes. Based on the analysis of the effects of two types of taxpayers( general taxpayers and small-scale taxpayers) on scientific research taxation in colleges and universities,this paper provides proposals for reasonable tax avoidance of horizontal scientific research.
Now days there are tremendous amount of videos available on internet. Entertainment video, news video, sports video are accessed by users to fulfill their different needs. Our daily routine systems are also producing huge amount of videos for example surveillance system, shopping malls, home videos etc. These videos need to be accessed for different purposes. Current research topics on video includes video abstraction or summarization, video classification, video annotation, content based video retrieval. In nearly all these application one needs to identify shots in video which will correctly and briefly indicate the contents of video. This paper compares some of the popular shot boundary detection techniques. The merits and demerits of each of the techniques are also discussed. Some experiment done are also discussed.