/* General taxpayer landing page. Independent stylesheet; no shared style changes. */
:root{--red:#c92532;--red-dark:#a71f2a;--ink:#192438;--text:#515b6a;--muted:#677181;--cream:#f7f5f1;--line:#e2e5e8;--navy:#1b2a3d;--radius:8px}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth;scroll-padding-top:80px;-webkit-text-size-adjust:100%}
body{font-family:"Microsoft YaHei","PingFang SC",sans-serif;color:var(--text);font-size:15px;line-height:1.8;background:#fff}
img{display:block;max-width:100%;height:auto}a{color:inherit;text-decoration:none}button,input,select{font:inherit}button,a,select{-webkit-tap-highlight-color:transparent}button{cursor:pointer}ul,ol{list-style:none}h1,h2,h3,h4{color:var(--ink);line-height:1.45}h2{font-size:30px;letter-spacing:-.6px}h3{font-size:20px}a:focus-visible,button:focus-visible,select:focus-visible,summary:focus-visible,[tabindex]:focus-visible{outline:3px solid #376aab;outline-offset:5px}a,button{transition:background-color .2s,color .2s,border-color .2s}a:hover{color:var(--red)}[hidden]{display:none!important}.container{width:min(1200px,calc(100% - 64px));margin-inline:auto}.red-text{color:var(--red)}
.skip-link{position:fixed;left:16px;top:-100px;z-index:200;background:#fff;color:var(--ink);padding:12px 20px}.skip-link:focus{top:12px}.topbar{background:var(--cream);font-size:12px;color:#626b77}.topbar .container{height:34px;display:flex;align-items:center;justify-content:space-between}.topbar a span{margin-left:8px}.site-header{background:#fff;border-bottom:1px solid var(--line)}.header-inner{display:flex;align-items:center;justify-content:space-between;gap:28px;min-height:100px}.logo{flex-shrink:0}.logo img{width:220px;height:auto}.main-nav{display:flex;align-items:center;gap:28px;white-space:nowrap}.main-nav a{font-size:15px;font-weight:600;padding-block:36px;position:relative}.main-nav .active{color:var(--red)}.main-nav .active::after{content:"";position:absolute;bottom:22px;left:0;right:0;height:3px;background:var(--red)}.header-tel{text-align:right;white-space:nowrap}.header-tel span{display:block;font-size:12px;color:var(--muted)}.header-tel strong{display:block;font-size:22px;letter-spacing:.1px;color:var(--red)}
.hero{background:var(--cream);position:relative;overflow:hidden;padding-bottom:56px}.hero::after{content:"";position:absolute;width:480px;height:480px;border:1px solid #e9e4dc;border-radius:50%;right:-110px;top:80px;pointer-events:none}.breadcrumb{display:flex;gap:12px;font-size:12px;padding:23px 0 34px;color:#606a76}.hero-grid{display:grid;grid-template-columns:1.35fr 1fr;gap:80px;align-items:center;position:relative;z-index:1}.eyebrow{font-size:11px;letter-spacing:1.8px;font-weight:700;color:var(--red);margin-bottom:17px}.hero-copy .eyebrow{display:flex;align-items:center;gap:10px}.hero-copy .eyebrow span{width:7px;height:7px;border-radius:50%;background:var(--red)}h1{font-size:44px;letter-spacing:-1.6px;line-height:1.42;font-weight:800;margin-bottom:21px}h1 span{color:var(--red)}.hero-description{font-size:17px;line-height:1.9;margin-bottom:28px}.actions{display:flex;flex-wrap:wrap;gap:12px}.button{display:inline-flex;align-items:center;justify-content:center;gap:24px;min-height:48px;border-radius:5px;padding:12px 22px;border:1px solid transparent;font-size:14px;font-weight:700;line-height:1.5}.button span{font-size:18px;line-height:1}.button-red{background:var(--red);color:white}.button-red:hover{background:var(--red-dark);color:white}.button-outline{border-color:#c9cbd0;background:transparent;color:var(--ink)}.button-outline:hover{border-color:var(--red);color:var(--red)}.button-dark{background:var(--navy);color:white}.button-dark:hover{background:#304762;color:white}.hero-points{display:flex;gap:22px;margin-top:26px;font-size:12px;color:#626c78}.hero-points li::before{content:"✓";color:var(--red);margin-right:7px;font-weight:700}
.policy-card{background:#fff;box-shadow:0 20px 50px #1924380a;border:1px solid #eee9e1;border-radius:var(--radius);padding:29px 32px 0;position:relative}.policy-card-top{display:flex;justify-content:space-between;align-items:center;margin-bottom:25px}.policy-tag{font-size:12px;color:var(--red);background:#fdf0ed;padding:4px 10px;border-radius:3px}.card-mark{font-size:18px;color:#ccc8c2;font-weight:800;letter-spacing:2px}.policy-card-label{font-size:14px;color:var(--ink)}.policy-number{font-size:74px;font-weight:700;letter-spacing:-4px;line-height:1.3;color:var(--red);font-family:Arial,"Microsoft YaHei",sans-serif}.policy-number span{font-size:20px;letter-spacing:0;margin-left:10px;font-weight:500}.policy-explain{font-size:13px;color:var(--muted);line-height:1.8;margin-top:3px}.policy-split{display:grid;grid-template-columns:1fr 1fr;padding:20px 0;margin-top:22px;border-top:1px solid var(--line)}.policy-split div+div{border-left:1px solid var(--line);padding-left:22px}.policy-split strong{font-size:15px;color:var(--ink)}.policy-split p{font-size:12px;margin-top:4px}.policy-link{border-top:1px solid var(--line);display:flex;justify-content:space-between;padding:16px 0;font-size:12px;color:var(--red)}
.policy-update{border-bottom:1px solid #eee5db;background:#fff9f1;padding:15px 0}.policy-update .container{display:flex;gap:16px;align-items:center;font-size:12px}.update-tag{color:#94521b;font-weight:700;white-space:nowrap}.policy-update p{flex:1;color:#705d4b}.policy-update a{color:#94521b;white-space:nowrap}.section-nav{position:sticky;top:0;z-index:20;background:#fffffff5;border-bottom:1px solid var(--line);backdrop-filter:blur(12px)}.section-nav .container{display:flex;gap:48px;justify-content:center}.section-nav a{font-size:14px;padding:18px 0;white-space:nowrap;border-bottom:2px solid transparent}.section-nav a:hover{border-color:var(--red)}
.section{padding:76px 0}.section-muted{background:var(--cream)}.section-heading{display:flex;justify-content:space-between;align-items:flex-end;gap:32px;margin-bottom:32px}.section-heading .eyebrow{margin-bottom:10px}.section-heading>p{font-size:13px;color:var(--muted)}.condition-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}.condition-card{border:1px solid var(--line);border-radius:var(--radius);padding:26px;display:flex;flex-direction:column;align-items:flex-start}.small-tag{display:inline-block;color:var(--red);font-size:11px;line-height:1.6;background:#fff0f1;padding:4px 9px;border-radius:3px;font-weight:600}.small-tag.light{color:#526782;background:#edf2f7}.condition-card h3{font-size:18px;margin:18px 0 10px}.condition-card p{font-size:13px;line-height:1.9}.condition-card a{display:flex;justify-content:space-between;width:100%;font-size:12px;font-weight:700;color:var(--red);padding-top:24px;margin-top:auto}.condition-card.dark{background:var(--navy);color:#d0d8e3;border-color:var(--navy)}.condition-card.dark h3{color:#fff}.condition-card.dark .small-tag{background:#ffffff16;color:#e2e6ee}.condition-card.dark a{color:#fff}.condition-card.dark a:hover{color:#f1bcba}
.timing-panel{display:grid;grid-template-columns:160px repeat(3,minmax(0,1fr));gap:26px;padding:28px 0;margin:26px 0 0;border-block:1px solid var(--line)}.timing-title{display:flex;gap:16px;align-items:center}.mini-index{writing-mode:vertical-rl;color:var(--red);font-size:11px;letter-spacing:2px}.timing-title h3{font-size:17px}.timing-panel>div:not(:first-child){border-left:1px solid var(--line);padding-left:24px}.timing-panel h4{font-size:14px;margin-bottom:7px}.timing-panel p{font-size:12px;line-height:1.9}
.assessment{display:grid;grid-template-columns:280px minmax(0,1fr);gap:30px;background:#f6f8fb;border-radius:var(--radius);padding:32px;margin-top:28px;scroll-margin-top:80px}.assessment-intro .eyebrow{margin-bottom:9px}.assessment-intro h3{font-size:21px;margin-bottom:10px}.assessment-intro p:not(.eyebrow){font-size:12px;color:var(--muted)}.form-grid{display:grid;grid-template-columns:1fr 1.4fr 1.25fr;gap:12px}.form-grid label{font-size:12px;color:var(--ink);font-weight:600}.form-grid select{width:100%;min-height:46px;margin-top:8px;padding:9px 25px 9px 11px;border:1px solid #cdd4de;color:var(--text);border-radius:4px;background:#fff;font-weight:400;font-size:12px}.assessment form>.button{margin-top:18px;padding:11px 18px;font-size:12px;min-height:42px}.assessment-result{background:#fff;border-left:3px solid var(--red);padding:18px;margin-top:20px;font-size:13px}.assessment-result strong{display:block;color:var(--ink);font-size:16px;margin-bottom:6px}.assessment-result a{color:var(--red);font-size:12px;font-weight:700;display:inline-block;margin-top:10px}.assessment noscript{grid-column:1/-1;font-size:13px}
.rates-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}.rate-card{background:#fff;padding:26px 28px 23px;border-radius:var(--radius);border:1px solid #ece8e2}.rate-number{font:700 58px/1.25 Arial,sans-serif;color:var(--red);letter-spacing:-2px;margin-bottom:14px}.rate-number span{font-size:27px;margin-left:4px}.rate-card h3{font-size:17px;margin-bottom:9px}.rate-card p:not(.rate-number){font-size:13px;min-height:72px}.rate-line{display:block;width:34px;height:3px;background:var(--red);margin-top:22px}.section-note{font-size:12px;color:#687280;margin:17px 0 28px}.deduction-panel{background:#fff;display:grid;grid-template-columns:1fr 1.8fr;border:1px solid #ece8e2;border-radius:var(--radius);padding:30px 32px;gap:34px}.deduction-panel h3{font-size:22px;margin:12px 0 9px}.deduction-panel>div>p{font-size:12px}.example{border-left:1px solid var(--line);padding-left:32px;display:flex;flex-direction:column;justify-content:center}.example-label{color:var(--ink);margin-bottom:16px}.example-values{display:flex;align-items:center;justify-content:space-between;gap:10px}.example-values div>span{display:block;font-size:11px;color:var(--muted);margin-bottom:5px}.example-values strong{font:700 29px/1.5 Arial,sans-serif;color:var(--ink);white-space:nowrap}.example-values strong.red-text{color:var(--red)}.example-values small{font-size:11px;font-weight:400;margin-left:4px}.minus{font-size:22px;color:#a4aab3}.example-note{font-size:11px;line-height:1.8;color:var(--muted);margin-top:18px}
.steps{display:grid;grid-template-columns:repeat(5,minmax(0,1fr));gap:28px;margin-bottom:36px}.steps li{position:relative;border-top:2px solid #ead2d4;padding-top:20px}.steps span{font:500 33px/1.2 Arial,sans-serif;color:var(--red);display:block;margin-bottom:15px}.steps h3{font-size:16px;margin-bottom:8px}.steps p{font-size:12px}.materials{display:grid;grid-template-columns:1fr 1.55fr;gap:48px;border:1px solid var(--line);border-radius:var(--radius);padding:34px}.materials .eyebrow{margin-bottom:12px}.materials h3{font-size:22px;margin-bottom:12px}.materials>div>p:not(.eyebrow){font-size:13px}.text-link{display:inline-flex;gap:20px;font-size:13px;color:var(--red);font-weight:600;margin-top:20px}.text-link:hover{text-decoration:underline}.materials-list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:22px 26px}.materials-list li{padding-left:15px;position:relative}.materials-list li::before{content:"✓";position:absolute;left:0;top:0;font-size:12px;color:var(--red)}.materials-list strong{font-size:14px;color:var(--ink);display:block;margin-bottom:5px}.materials-list p{font-size:12px}
.service-section{background:#f6f8fb}.service-grid{display:grid;grid-template-columns:1fr 1fr;gap:90px}.service-intro h2{margin-bottom:20px}.service-intro>p:not(.eyebrow){font-size:14px}.service-intro figure{margin-top:26px;max-width:480px}.service-intro img{border-radius:var(--radius)}.service-intro figcaption{font-size:11px;color:var(--muted);margin-top:8px}.service-list article{display:flex;gap:20px;padding:18px 0;border-bottom:1px solid #dfe4eb}.service-list article:first-child{padding-top:0}.service-list article>span{font:500 16px/1.8 Arial,sans-serif;color:var(--red)}.service-list h3{font-size:18px;margin-bottom:7px}.service-list article p{font-size:13px}.service-list>.button{margin-top:27px}.service-note{font-size:11px;color:var(--muted);margin-top:13px}
.faq-layout{display:grid;grid-template-columns:1fr 2fr;gap:80px}.faq-intro h2{margin-bottom:18px}.faq-intro>p:not(.eyebrow){font-size:14px}.faq-item{border-bottom:1px solid var(--line)}.faq-item:first-child{border-top:1px solid var(--line)}.faq-item summary{position:relative;font-size:15px;font-weight:600;color:var(--ink);cursor:pointer;padding:22px 35px 22px 0;list-style:none}.faq-item summary::-webkit-details-marker{display:none}.faq-item summary>span{position:absolute;right:3px;top:18px;font-size:24px;font-weight:400;color:var(--red);transition:transform .2s}.faq-item[open] summary>span{transform:rotate(45deg)}.faq-item p{font-size:13px;line-height:2;padding-bottom:22px}.faq-item[open] summary{color:var(--red)}
.sources{background:var(--cream);padding:35px 0 40px}.sources-head{display:flex;justify-content:space-between;gap:20px;align-items:center;margin-bottom:12px}.sources h2{font-size:18px;letter-spacing:0}.sources-head p{font-size:11px;color:var(--muted)}.sources-description{font-size:12px;max-width:1000px;margin-bottom:22px}.source-links{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px 30px}.source-links a{font-size:12px;display:block;line-height:1.8}.source-links span{font:500 11px/1.8 Arial,sans-serif;color:var(--red);margin-right:10px}.source-links small{display:block;font-size:11px;color:var(--muted);margin-left:23px}.source-links a:hover small{color:var(--red)}
.consult-section{background:var(--red);padding:52px 0;color:#fff}.consult-grid{display:grid;grid-template-columns:1.4fr 1fr;gap:50px;align-items:center}.consult-section .eyebrow{color:#f8d8da;margin-bottom:12px}.consult-section h2{color:#fff;font-size:30px;margin-bottom:18px}.consult-section p:not(.eyebrow){color:#fff;font-size:13px}.consult-section .actions{margin-top:24px}.button-white{background:#fff;color:var(--red)}.button-white:hover{background:#fff0f0;color:var(--red-dark)}.button-white-outline{border-color:#ffffff6b;color:#fff}.button-white-outline:hover{background:#ffffff15;color:#fff;border-color:#fff}.wechat{display:flex;gap:23px;align-items:center;justify-content:flex-end}.wechat>img{width:176px;height:auto;border:8px solid #fff;border-radius:5px;flex-shrink:0}.wechat h3{color:#fff;font-size:21px;margin-bottom:10px}.wechat p{line-height:1.9}.wechat-enlarge{background:transparent;color:#fff;border:0;border-bottom:1px solid #ffffff88;padding:6px 0;font-size:12px;margin-top:7px}.wechat-enlarge:hover{background:#ffffff15}.site-footer{background:var(--navy);color:#aeb9c9;padding:35px 0 24px}.footer-top{display:flex;align-items:center;justify-content:space-between;gap:24px;margin-bottom:28px}.footer-brand{font-size:23px;font-weight:700;color:#fff}.footer-top p{font-size:11px;margin-top:4px}.footer-top nav{display:flex;flex-wrap:wrap;gap:24px;font-size:12px}.site-footer a:hover{color:#fff}.footer-bottom{display:flex;gap:26px;flex-wrap:wrap;border-top:1px solid #ffffff1a;padding-top:18px;font-size:10px}.mobile-contact{display:none}
dialog{border:0;border-radius:12px;padding:32px;width:min(390px,calc(100% - 32px));max-height:calc(100vh - 32px);margin:auto;text-align:center;color:var(--text);overflow:auto;box-shadow:0 20px 80px #0004}dialog::backdrop{background:#142033b3}dialog h2{font-size:22px;margin-bottom:8px}dialog p{font-size:12px;margin-bottom:20px}dialog>img{width:300px;margin:0 auto 20px}dialog>a{font-size:14px;color:var(--red)}.dialog-close{position:absolute;right:10px;top:8px;width:38px;height:38px;border:0;background:transparent;font-size:29px;color:var(--muted)}.dialog-close:hover{color:var(--red)}body.dialog-open{overflow:hidden}
@media(min-width:1440px){.hero{padding-bottom:64px}.breadcrumb{padding-bottom:43px}.hero-grid{gap:100px}h1{font-size:48px}}
@media(max-width:1100px){.header-inner{flex-wrap:wrap;gap:6px 20px;padding-top:17px}.logo img{width:200px}.header-tel{margin-left:auto}.main-nav{order:3;width:100%;justify-content:center;gap:45px}.main-nav a{padding:16px 0}.main-nav .active::after{bottom:0}.hero-grid{gap:35px;grid-template-columns:1.2fr 1fr}h1{font-size:36px}.hero-description{font-size:15px}.button{gap:14px;padding-inline:18px}.hero-points{gap:14px}.policy-card{padding:24px 24px 0}.assessment{grid-template-columns:1fr;gap:22px}.assessment-intro p br{display:none}.timing-panel{grid-template-columns:130px repeat(3,minmax(0,1fr));gap:18px}.timing-panel>div:not(:first-child){padding-left:18px}.deduction-panel{grid-template-columns:1fr 1.55fr;gap:25px;padding:26px}.example{padding-left:25px}.example-values strong{font-size:23px}.materials{gap:25px;padding:26px}.service-grid{gap:40px}.faq-layout{gap:40px}.consult-grid{gap:25px}.wechat{gap:15px}.wechat>img{width:150px}}
@media(max-width:800px){.container{width:calc(100% - 40px)}.hero-grid{grid-template-columns:1fr;gap:28px}.hero{padding-bottom:36px}.breadcrumb{padding:19px 0 25px}.hero-copy{max-width:600px}.hero h1{font-size:38px}.policy-card{display:grid;grid-template-columns:1fr 1fr;column-gap:24px;padding:22px 24px 0}.policy-card-top{grid-column:1/-1;margin-bottom:16px}.policy-card-label{grid-column:1}.policy-number{grid-column:1;grid-row:3/5;font-size:60px}.policy-explain{grid-column:2;grid-row:2/4}.policy-split{grid-column:2;grid-row:4;margin-top:8px;padding:12px 0;border-top:0}.policy-split strong{font-size:13px}.policy-split p{font-size:11px}.policy-split div+div{padding-left:12px}.policy-link{grid-column:1/-1;margin-top:15px}.policy-update .container{flex-wrap:wrap;gap:5px 12px}.policy-update p{flex-basis:calc(100% - 110px)}.policy-update a{margin-left:84px}.section-nav .container{gap:0;justify-content:space-between}.section-nav a{font-size:12px;padding:16px 0}.section{padding:48px 0}h2{font-size:26px}.section-heading{display:block;margin-bottom:25px}.section-heading>p{margin-top:13px}.section-heading>p br{display:none}.condition-grid{gap:12px}.condition-card{padding:20px}.condition-card h3{font-size:16px}.timing-panel{grid-template-columns:1fr 1fr;gap:20px}.timing-title{align-items:flex-start}.timing-title h3 br{display:none}.timing-panel>div:not(:first-child){border-left:0;padding-left:0}.mini-index{writing-mode:horizontal-tb}.timing-title{grid-column:1/-1}.timing-panel>div:last-child{grid-column:1/-1}.form-grid{gap:10px}.rates-grid{gap:12px}.rate-card{padding:22px}.rate-number{font-size:48px}.rate-card h3{font-size:15px}.rate-card p:not(.rate-number){font-size:12px;min-height:100px}.deduction-panel{grid-template-columns:1fr}.deduction-panel h3 br{display:none}.example{border-left:0;border-top:1px solid var(--line);padding:24px 0 0}.example-values{justify-content:flex-start;gap:25px}.steps{grid-template-columns:repeat(3,minmax(0,1fr));gap:24px}.materials{grid-template-columns:1fr;gap:28px}.service-grid{grid-template-columns:1fr;gap:30px}.service-intro figure{max-width:100%;display:none}.service-list article{padding-block:18px}.faq-layout{grid-template-columns:1fr;gap:28px}.faq-intro h2 br{display:none}.faq-intro>p br{display:none}.faq-intro .text-link{margin-top:12px}.source-links{grid-template-columns:1fr 1fr}.consult-grid{grid-template-columns:1fr;gap:34px}.wechat{justify-content:flex-start}.wechat>img{width:170px}.consult-section{padding:40px 0}.footer-top{align-items:flex-start;flex-direction:column;gap:20px}.footer-bottom{gap:8px 16px}}
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