Cone-beam computed tomography (CBCT) frequently suffers from data truncation, which introduces severe artifacts and limits the effective field of view (FOV). Existing deep learning methods for truncated cone-beam computed tomography (CBCT) reconstruction suffer from serious limitations, including a strict reliance on supervised ground truth and a failure to account for continuous 3D spatial truncation variations. To address these challenges, we introduce a self-supervised 3D reconstruction framework based on neural scene representations. By directly mapping spatial coordinates to radiodensity under projection supervision, our approach inherently bypasses traditional filtering and backprojection operations, thereby fundamentally eliminating truncation-induced ring artifacts while enabling robust continuous 3D data extrapolation. However, coordinate networks are susceptible to an inherent spectral bias, which leads to a severe loss of clinically vital high-frequency textures. To resolve this bottleneck, we further incorporate a physics-based iterative refinement module into the neural scene representation architecture. Leveraging the artifact-free, extrapolated volume from the coordinate network as an optimal initialization, this module progressively re-extracts and injects high-frequency structural information from the original projections back into the volume. Extensive experiments on both simulated and real-world datasets demonstrate that our method successfully unifies the exceptional artifact suppression and extrapolation capabilities of neural networks with the high-fidelity detail preservation of iterative algorithms.
While 3D Gaussian splatting (3DGS) offers explicit and efficient scene representations for cone-beam computed tomography reconstruction, conventional photometric optimization inherently suffers from spectral bias under ultra sparse-view conditions, leading to over-smoothing and a loss of high-frequency anatomical details. Since wavelet transforms provide rich high-frequency information and have been widely utilized to enhance sparse reconstruction, this work integrates wavelet multi-resolution analysis with 3DGS. To circumvent the mathematical mismatch between the strict non-negativity of physical X-ray attenuation and the bipolar nature of high-frequency wavelet coefficients, we propose Residual Gaussian Splatting (RGS). Methodologically, we introduce a spectrally-decoupled Gaussian representation that stratifies the volumetric field into a geometric base component and a residual detail component. This decomposition systematically transforms explicit high-frequency fitting into a physically consistent, implicit residual compensation task. Furthermore, we devise a spectral-spatial collaborative optimization strategy to coordinate the interplay between geometric anchoring and texture refinement, effectively preventing spectral crosstalk. Extensive experiments on clinical datasets demonstrate that RGS enables the reconstructed images to capture highly refined geometric textures. It successfully resolves the trade-off between artifact suppression and detail preservation, yielding superior visual fidelity in complex trabecular and vascular structures compared to existing neural rendering baselines.