TaxPraBen: A Scalable Benchmark for Structured Evaluation of LLMs in Chinese Real-World Tax Practice

While Large Language Models (LLMs) excel in various general domains, they exhibit notable gaps in the highly specialized, knowledge-intensive, and legally regulated Chinese tax domain. Consequently, while tax-related benchmarks are gaining attention, many focus on isolated NLP tasks, neglecting real-world practical capabilities. To address this issue, we introduce TaxPraBen, the first dedicated benchmark for Chinese taxation practice. It combines 10 traditional application tasks, along with 3 pioneering real-world scenarios: tax risk prevention, tax inspection analysis, and tax strategy planning, sourced from 14 datasets totaling 7.3K instances. TaxPraBen features a scalable structured evaluation paradigm designed through process of "structured parsing-field alignment extraction-numerical and textual matching", enabling end-to-end tax practice assessment while being extensible to other domains. We evaluate 19 LLMs based on Bloom's taxonomy. The results indicate significant performance disparities: all closed-source large-parameter LLMs excel, and Chinese LLMs like Qwen2.5 generally exceed multilingual LLMs, while the YaYi2 LLM, fine-tuned with some tax data, shows only limited improvement. TaxPraBen serves as a vital resource for advancing evaluations of LLMs in practical applications.

Enhanced Self-Supervised Multi-Image Super-Resolution for Camera Array Images

Conventional multi-image super-resolution (MISR) methods, such as burst and video SR, rely on sequential frames from a single camera. Consequently, they suffer from complex image degradation and severe occlusion, increasing the difficulty of accurate image restoration. In contrast, multi-aperture camera-array imaging captures spatially distributed views with sampling offsets forming a stable disk-like distribution, which enhances the non-redundancy of observed data. Existing MISR algorithms fail to fully exploit these unique properties. Supervised MISR methods tend to overfit the degradation patterns in training data, and current self-supervised learning (SSL) techniques struggle to recover fine-grained details. To address these issues, this paper thoroughly investigates the strengths, limitations and applicability boundaries of multi-image-to-single-image (Multi-to-Single) and multi-image-to-multi-image (Multi-to-Multi) SSL methods. We propose the Multi-to-Single-Guided Multi-to-Multi SSL framework that combines the advantages of Multi-to-Single and Multi-to-Multi to generate visually appealing and high-fidelity images rich in texture details. The Multi-to-Single-Guided Multi-to-Multi SSL framework provides a new paradigm for integrating deep neural network with classical physics-based variational methods. To enhance the ability of MISR network to recover high-frequency details from aliased artifacts, this paper proposes a novel camera-array SR network called dual Transformer suitable for SSL. Experiments on synthetic and real-world datasets demonstrate the superiority of the proposed method.

UD-SfPNet: An Underwater Descattering Shape-from-Polarization Network for 3D Normal Reconstruction

Underwater optical imaging is severely hindered by scattering, but polarization imaging offers the unique dual advantages of descattering and shape-from-polarization (SfP) 3D reconstruction. To exploit these advantages, this paper proposes UD-SfPNet, an underwater descattering shape-from-polarization network that leverages polarization cues for improved 3D surface normal prediction. The framework jointly models polarization-based image descattering and SfP normal estimation in a unified pipeline, avoiding error accumulation from sequential processing and enabling global optimization across both tasks. UD-SfPNet further incorporates a novel color embedding module to enhance geometric consistency by exploiting the relationship between color encodings and surface orientation. A detail enhancement convolution module is also included to better preserve high-frequency geometric details that are lost under scattering. Experiments on the MuS-Polar3D dataset show that the proposed method significantly improves reconstruction accuracy, achieving a mean surface normal angular error of 15.12$^\circ$ (the lowest among compared methods). These results confirm the efficacy of combining descattering with polarization-based shape inference, and highlight the practical significance and potential applications of UD-SfPNet for optical 3D imaging in challenging underwater environments. The code is available at https://github.com/WangPuyun/UD-SfPNet.

Interleaved Transceiver Design for a Continuous- Transmission MIMO-OFDM ISAC System

This paper proposes an interleaved transceiver design method for a multiple-input multiple-output (MIMO) integrated sensing and communication (ISAC) system utilizing orthogonal frequency division multiplexing (OFDM) waveforms. We consider a continuous transmission system and focus on the design of the transmission signal and a receiving filter in the time domain for an interleaved transmission architecture. For communication performance, constructive interference (CI) is integrated into the optimization problem. For radar sensing performance, the integrated mainlobe-to-sidelobe ratio (IMSR) of the beampattern is considered to ensure desirable directivity. Additionally, we tackle the challenges of inter-block interference and eliminate the spurious peaks, which are crucial for accurate target detection. Regarding the hardware implementation aspect, the power of each time sample is constrained to manage the peak-to-average power ratio (PAPR). The design problem is addressed using an alternating optimization (AO) framework, with the subproblem for transmitted waveform design being solved via the successive convex approximation (SCA) method. To further enhance computational efficiency, the alternate direction penalty method (ADPM) is employed to solve the subproblems within the SCA iterations. The convergence of ADPM is established, with convergence of the case of more than two auxiliary variables being established for the first time. Numerical simulations validate the effectiveness of our transceiver design in achieving desirable performance in both radar sensing and communication, with the fast algorithm achieving comparable performance with greater computational efficiency.

Joint Design of ISAC Waveform under PAPR Constraints

In this paper, we formulate the precoding problem of integrated sensing and communication (ISAC) waveform as a non-convex quadratically constrainted quadratic program (QCQP), in which the weighted sum of communication multi-user interference (MUI) and the gap between dual-use waveform and ideal radar waveform is minimized with peak-to-average power ratio (PAPR) constraints. We propose an efficient algorithm based on alternating direction method of multipliers (ADMM), which is able to decouple multiple variables and provide a closed-form solution for each subproblem. In addition, to improve the sensing performance in both spatial and temporal domains, we propose a new criteria to design the ideal radar waveform, in which the beam pattern is made similar to the ideal one and the integrated sidelobe level of the ambiguity function in each target direction is minimized in the region of interest. The limited memory Broyden-Fletcher-Goldfarb-Shanno (L-BFGS) algorithm is applied to the design of the ideal radar waveform which works as a reference in the design of the dual-function waveform. Numerical results indicate that the designed dual-function waveform is capable of offering good communication quality of service (QoS) and sensing performance.