While 3D Gaussian Splatting (3DGS) has established new standards for high-fidelity 3D scene modeling, interpreting massive, unstructured Gaussian primitives into meaningful geospatial entities remains a critical challenge for remote sensing and urban applications. Existing 2D-to-3D distillation methods suffer from projection ambiguities, geometric inconsistencies, and computational bottlenecks when applied to complex, large-scale topographies. Furthermore, current benchmarks lack natively aligned 2D-3D ground truth tailored for splatting-based representations. To address these limitations, we propose \textit{PointGauss}, a unified 3D-native framework for robust semantic parsing and instance segmentation. By treating Gaussian primitives as unstructured point sets, PointGauss leverages Point Transformer V3 (PTv3) to extract scale-invariant geometric features directly from Gaussian attributes, effectively resolving projection ambiguities. To ensure scalability in building-scale scenes, we introduce an adaptive region-of-interest cropping strategy and an instance-aware distance-constrained rasterization pipeline for pixel-level, view-consistent projection. Additionally, we present \textbf{SplatSeg-360}, the first rigorous cross-scale benchmark tailored for 3DGS, comprising 32 complex scenes with full 360$^\circ$ coverage and over 6,300 natively aligned 2D-3D masks. Extensive experiments demonstrate that PointGauss operates in real-time and achieves state-of-the-art performance. Notably, it attains approximately 90\% 3D-mIoU in large-scale building scenarios and roughly 80\% 2D-mIoU in view-consistent 2D instance segmentation, outperforming baseline methods by 16\%. (\href{https://github.com/hbycswt/pointgauss#}{Code})

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