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Multimodal large language models (MLLMs) have achieved remarkable progress in visual understanding tasks such as visual grounding, segmentation, and captioning. However, their ability to perceive perceptual-level image features remains limited. In this work, we present UniPercept-Bench, a unified framework for perceptual-level image understanding across three key domains: Aesthetics, Quality, Structure and Texture. We establish a hierarchical definition system and construct large-scale datasets to evaluate perceptual-level image understanding. Based on this foundation, we develop a strong baseline UniPercept trained via Domain-Adaptive Pre-Training and Task-Aligned RL, enabling robust generalization across both Visual Rating (VR) and Visual Question Answering (VQA) tasks. UniPercept outperforms existing MLLMs on perceptual-level image understanding and can serve as a plug-and-play reward model for text-to-image generation. This work defines Perceptual-Level Image Understanding in the era of MLLMs and, through the introduction of a comprehensive benchmark together with a strong baseline, provides a solid foundation for advancing perceptual-level multimodal image understanding.