1. Horizontal courses are cooperative projects between universities and enterprises, and their tax-related work will be affected by the reform of the camp, mainly including the qualifications of taxpayers, tax reduction policies and accounting.

2. VAT reform is an important tax reform policy implemented in China, which can effectively avoid repeated taxation, promote fiscal and taxation reform, improve the fiscal and taxation system, and optimize the industrial structure, and plays a vital role in China's economic development.

3. The impact of the reform of the camp on the tax-related work of horizontal scientific research in colleges and universities and the impact on the tax burden.