arXiv:2508.01178v1 Announce Type: cross Abstract: The field of Music Information Retrieval (MIR) is fragmented, with specialized models excelling at isolated tasks. In this work, we challenge this paradigm by introducing a unified foundation model named MuFun for holistic music understanding. Our model features a novel architecture that jointly processes instrumental and lyrical content, and is trained on a large-scale dataset covering diverse tasks such as genre classification, music tagging, and question answering. To facilitate robust evaluation, we also propose a new benchmark for multi-faceted music understanding called MuCUE (Music Comprehensive Understanding Evaluation). Experiments show our model significantly outperforms existing audio large language models across the MuCUE tasks, demonstrating its state-of-the-art effectiveness and generalization ability.