构建新型图文仇恨言论数据集，提出结构化推理框架提升 meme 识别准确率。

Memes act as cryptic tools for sharing sensitive ideas, often requiring contextual knowledge to interpret them correctly. It makes multimodal meme moderation difficult, as existing work either lacks high-quality datasets for nuanced hate categories or relies on low-quality social media visuals. Here, we curate two novel multimodal hate speech datasets comprising English memes - MHS and MHS-Con, which capture fine-grained hateful abstractions in regular and confounding scenarios, respectively. We benchmark these datasets against several competing baselines. Furthermore, we introduce SAFE-MEME (Structured reAsoning FramEwork) with its two variants: a novel multimodal Chain-of-Thought based framework employing Q&A-style reasoning (SAFE-MEME-QA) and a hierarchical categorization (SAFE-MEME-H) to enable robust hate speech detection in memes. SAFE-MEME-QA outperforms the strongest open-source baseline model, showing an improvement of 2% on MHS and 4.7% on MHS-Con and closely follows the closed-source models, GPT-4o and Gemini 2.5. In contrast, SAFE-MEME-H surpasses SAFE-MEME-QA, marking a 3% improvement over the best open-source baseline, while achieving performance comparable to GPT-4o only on MHS. We show that fine-tuning a single-layer adapter within SAFE-MEME-H outperforms fully fine-tuned models in regular fine-grained hateful meme detection. However, the fully fine-tuning approach with a Q&A setup is more effective for handling confounding cases. We also systematically examine the error cases, offering valuable insights into the robustness and limitations of the proposed structured reasoning framework for analyzing hateful memes.