arXiv:2604.20225v1 Announce Type: new Abstract: Evaluating the multilingual and multicultural capabilities of Large Language Models (LLMs) is essential for their global utility. However, current benchmarks face three critical limitations: (1) fragmented evaluation dimensions that often neglect deep cultural nuances; (2) insufficient language coverage in subjective tasks relying on low-quality machine translation; and (3) shallow analysis that lacks diagnostic depth beyond simple rankings. To address these, we introduce GaoYao, a comprehensive benchmark with 182.3k samples, 26 languages and 51 nations/areas. First, GaoYao proposes a unified framework categorizing evaluation tasks into three cultural layers (General Multilingual, Cross-cultural, Monocultural) and nine cognitive sub-layers. Second, we achieve native-quality expansion by leveraging experts to rigorously localize subjective benchmarks into 19 languages and synthesizing cross-cultural test sets for 34 cultures, surpassing prior coverage by up to 111%. Third, we conduct an in-depth diagnostic analysis on 20+ flagship and compact LLMs. Our findings reveal significant geographical performance disparities and distinct gaps between tasks, offering a reliable map for future work. We release the benchmark (https://github.com/lunyiliu/GaoYao).