Recently, 3D Gaussian Splatting (3DGS) has achieved remarkable results in 3D reconstruction and view synthesis tasks. However, single-view feed-forward 3DGS still faces significant challenges. Current state-of-the-art (SOTA) single-view 3DGS methods typically employ a small number of layers (1-2 layers) with Gaussian Splatting (GS) representations at the same resolution as the input image to address the irregularity of GS data. However, such shallow and uniform GS primitive distributions is difficult to represent occluded regions and important spatial details. Inspired by multi-plane images, this paper proposes a Multi-Layer Gaussian Splatting (MLGS) representation, which consists of shallow base GS layers for visible content and multiple occlusion GS layers dedicated to reconstructing occluded regions. The proposed MLGS representation explicitly decouples the learning processes of visible and occluded content while enhancing occlusion prediction through the following components. First, spatial stratification of GS is achieved by estimating the depth distribution range of GS primitives across different layers, forcing GS to learn spatial content reconstruction at different depths. Second, a mask-guided mechanism is proposed to effectively isolate occlusion regions and guide inpainting using spatially context-aware features. Finally, a gated convolution block is designed to dynamically modulate feature fusion to enhance reconstruction fidelity. With separate loss supervision for base and occlusion layers, MLGS enables geometrically plausible scene completion. Experiments on RealEstate10K, KITTI, and NYUv2 datasets demonstrate that the proposed method achieves SOTA performance for single-image spatial scene reconstruction.

With the rapid development of 3D movie and light-field displays, there is a growing demand for stereo videos. However, generating high-quality stereo videos from planar videos remains a challenging task. Traditional depth-image-based rendering techniques struggle to effectively handle the problem of occlusion exposure, which occurs when the occluded contents become visible in other views. Recently, the single-view multiplane images (MPI) representation has shown promising performance for planar video stereoscopy. However, the MPI still lacks real details that are occluded in the current frame, resulting in blurry artifacts in occlusion exposure regions. In fact, planar videos can leverage complementary information from adjacent frames to predict a more complete scene representation for the current frame. Therefore, this paper extends the MPI from still frames to the temporal domain, introducing the temporal MPI (TMPI). By extracting complementary information from adjacent frames based on optical flow guidance, obscured regions in the current frame can be effectively repaired. Additionally, a new module called masked optical flow warping (MOFW) is introduced to improve the propagation of pixels along optical flow trajectories. Experimental results demonstrate that the proposed method can generate high-quality stereoscopic or light-field videos from a single view and reproduce better occluded details than other state-of-the-art (SOTA) methods. https://github.com/Dio3ding/TMPI