分离透射场景的反射与透射成分，实现更真实重建与渲染。

Transmissive scenes are ubiquitous in daily life, yet reconstructing and rendering them remains highly challenging due to the inherent entanglement between near-field reflections from the surrounding environment on the transmissive surface, and the transmitted content of the scene behind it. This coupling gives rise to dual surface geometries and dual radiance components within each observation, posing ambiguities for standard methods. We present TransmissiveGS, a novel framework for disentangled reconstruction and rendering of transmissive scenes. Specifically, we model the scene with a dual-Gaussian representation and introduce a deferred shading function to jointly render the two Gaussian components. To separate reflection and transmission, we exploit the inherent multi-view inconsistency of reflections and leverage the residuals from reconstructing multi-view consistent content as cues for disentangled geometry and appearance modeling. We further propose a reflection light field that enables high-fidelity estimation of near-field reflections. During training, we introduce a high-frequency regularization to preserve fine details. We also contribute a new synthetic dataset for evaluating transmissive surface reconstruction. Experiments on both synthetic and real-world scenes demonstrate that TransmissiveGS consistently outperforms prior Gaussian Splatting-based methods in both reconstruction and rendering quality for transmissive scenes.