Abstract: Cone beam computed tomography (CBCT) is an important imaging technology widely used in medical scenarios, such as diagnosis and preoperative planning. Using fewer projection views to reconstruct CT, also known as sparse-view reconstruction, can reduce ionizing radiation and further benefit interventional radiology. Compared with sparse-view reconstruction for traditional parallel/fan-beam CT, CBCT reconstruction is more challenging due to the increased dimensionality caused by the measurement process based on cone-shaped X-ray beams. As a 2D-to-3D reconstruction problem, although implicit neural representations have been introduced to enable efficient training, only local features are considered and different views are processed equally in previous works, resulting in spatial inconsistency and poor performance on complicated anatomies. To this end, we propose C$^\text{2}$RV by leveraging explicit multi-scale volumetric representations to enable cross-regional learning in the 3D space. Additionally, the scale-view cross-attention module is introduced to adaptively aggregate multi-scale and multi-view features. Extensive experiments demonstrate that our C$^\text{2}$RV achieves consistent and significant improvement over previous state-of-the-art methods on datasets with diverse anatomy.