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However, existing approaches to toxic speech detection often neglect the contribution of paralinguistic cues, such as emotion, intonation, and speech rate, which are key to detecting speech toxicity. Moreover, current toxic speech datasets are predominantly text-based, limiting the development of models that can capture paralinguistic cues.To address these challenges, we present ToxiAlert-Bench, a large-scale audio dataset comprising over 30,000 audio clips annotated with seven major toxic categories and twenty fine-grained toxic labels. Uniquely, our dataset annotates toxicity sources -- distinguishing between textual content and paralinguistic origins -- for comprehensive toxic speech analysis.Furthermore, we propose a dual-head neural network with a multi-stage training strategy tailored for toxic speech detection. 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