Camera-based occupancy prediction provides geometric and semantic scene understanding for robot perception and has been adopted in autonomous vehicle and UAV perception systems. Gaussian primitives offer a promising alternative by potentially representing only occupied regions, thereby concentrating computation and representational capacity where needed and reducing wasted computation and memory in empty space. However, existing Gaussian-based methods suffer from poor primitive utilization, as ineffective training objectives leave some Gaussians in empty space, while the limited expressiveness of Gaussian functions restricts their ability to model complex shapes. To address these limitations, we propose a novel 3D representation, Gaussian Neural Field (GNF), which can accurately map voxel positions to semantic occupancies. In GNF, Gaussians and a neural network jointly parameterize the field, where the Gaussians define its spatial support and provide features for neural decoding, while the neural network enables more expressive occupancy modeling than Gaussian functions alone. We further develop the Gaussian Neural Field Transformer (GNFormer), a streamlined and flexible method that predicts GNFs for camera-based occupancy prediction. Across Occ-ScanNet, SSCBench-KITTI-360, and nuScenes-SurroundOcc benchmarks, GNFormer achieves the highest IoU and mIoU and the fastest inference among the compared single-frame methods. In the experiments, GNFormer can represent indoor and outdoor scenes with only 256 and 1024 Gaussians, respectively, substantially fewer primitives than prior Gaussian-based methods. The code will be released.

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