/* 财税官网样式 · 浅色专业风格 · 无外部依赖 */
:root{
  --ink:#152a45; --ink-2:#243b5a; --body:#3d4f68; --muted:#687a92;
  --blue:#1b4fa8; --blue-2:#2f6fd0; --blue-light:#eaf2ff;
  --line:#dfe7f2; --bg:#ffffff; --bg-alt:#f6f9fd; --green:#1f8a63;
  --radius:14px; --shadow:0 8px 30px rgba(21,42,69,.07);
  --wrap:1160px;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;background:var(--bg);color:var(--body);font-family:system-ui,-apple-system,"Segoe UI","PingFang SC","Microsoft YaHei",Arial,sans-serif;font-size:16px;line-height:1.75;-webkit-font-smoothing:antialiased}
h1,h2,h3,h4{color:var(--ink);line-height:1.35;margin:0 0 .6em;font-weight:700}
h1{font-size:clamp(30px,4vw,46px);letter-spacing:-.5px}
h2{font-size:clamp(24px,2.6vw,32px)}
h3{font-size:19px}
h4{font-size:16px}
p{margin:0 0 1em}
a{color:var(--blue);text-decoration:none}
a:hover{text-decoration:underline}
ul,ol{padding-left:1.2em;margin:0 0 1em}
li{margin:.35em 0}
img,svg{max-width:100%}
.wrap{max-width:var(--wrap);margin:0 auto;padding:0 24px}
.mono{font-family:ui-monospace,SFMono-Regular,Consolas,monospace;font-size:.94em;word-break:break-all}
.muted{color:var(--muted);font-size:14px}
.skip{position:absolute;left:-9999px;top:0;background:var(--blue);color:#fff;padding:10px 16px;z-index:99}
.skip:focus{left:12px;top:12px}
.todo{display:inline-block;background:#fff8e6;border:1px dashed #e0b55c;color:#8a6114;border-radius:6px;padding:0 7px;font-size:.88em;font-weight:600;line-height:1.7}
.pending{color:var(--muted);font-size:.92em}

/* 顶部企业公开信息栏 —— 对齐参考站：灰底细条、单行居中纯文字、| 分隔 */
.company-identity-bar{background:#f5f5f7;border-bottom:1px solid rgba(0,0,0,.08)}
.company-identity-text{margin:0;padding:9px 0;color:#86868b;font-size:12px;line-height:1.6;text-align:center;overflow-wrap:anywhere}
@media(max-width:640px){.company-identity-text{font-size:11.5px;padding:8px 0;line-height:1.7}}

/* header */
.hdr{position:sticky;top:0;z-index:20;background:rgba(255,255,255,.96);backdrop-filter:blur(8px);border-bottom:1px solid var(--line)}
.hdr-in{display:flex;align-items:center;gap:22px;min-height:70px}
.logo{display:flex;align-items:center;gap:10px;color:var(--ink);font-weight:800;font-size:18px;white-space:nowrap}
.logo:hover{text-decoration:none}
.logo-txt{display:flex;flex-direction:column;line-height:1.15}
.logo-txt small{font-size:11px;font-weight:500;color:var(--muted);letter-spacing:.5px;margin-top:3px}
.nav{display:flex;gap:18px;flex:1;flex-wrap:wrap;align-items:center}
.nav a{color:var(--ink-2);font-size:14.5px;font-weight:550;white-space:nowrap}
.nav a:hover,.nav a[aria-current="page"]{color:var(--blue);text-decoration:none}
.nav a[aria-current="page"]{border-bottom:2px solid var(--blue);padding-bottom:3px}
.hdr-cta{background:var(--blue);color:#fff;border-radius:9px;padding:9px 16px;font-size:14px;font-weight:600;white-space:nowrap}
.hdr-cta:hover{background:var(--blue-2);color:#fff;text-decoration:none}
.nav-toggle{display:none;background:none;border:1px solid var(--line);border-radius:8px;padding:6px 11px;font-size:18px;color:var(--ink);cursor:pointer;margin-left:auto}

/* buttons */
.btn{display:inline-flex;align-items:center;justify-content:center;gap:8px;border-radius:10px;padding:12px 22px;font-weight:650;font-size:15px;border:1px solid transparent;transition:.15s;white-space:nowrap}
.btn:hover{text-decoration:none;transform:translateY(-1px)}
.btn-primary{background:var(--blue);color:#fff}
.btn-primary:hover{background:var(--blue-2);color:#fff}
.btn-ghost{background:#fff;color:var(--blue);border-color:#c9d9f2}
.btn-ghost:hover{background:var(--blue-light)}

/* hero */
.hero{background:linear-gradient(160deg,#f3f8ff 0%,#ffffff 65%);border-bottom:1px solid var(--line)}
.hero-in{display:grid;grid-template-columns:1.15fr .85fr;gap:44px;align-items:center;padding-top:64px;padding-bottom:64px}
.kicker{display:inline-block;color:var(--blue);font-size:13px;font-weight:750;letter-spacing:1.2px;text-transform:uppercase;margin-bottom:12px}
.hero-lead{font-size:18px;color:var(--ink-2);max-width:620px;line-height:1.85}
.hero-btns{display:flex;gap:12px;flex-wrap:wrap;margin:26px 0 22px}
.hero-points{list-style:none;padding:0;margin:0;display:flex;flex-wrap:wrap;gap:8px 20px}
.hero-points li{font-size:14px;color:var(--body);margin:0;padding-left:20px;position:relative}
.hero-points li::before{content:"✓";position:absolute;left:0;color:var(--green);font-weight:800}
.hero-art svg{width:100%;height:auto;filter:drop-shadow(0 18px 34px rgba(27,79,168,.13))}

/* identity */
.identity{margin-top:48px;margin-bottom:8px;background:var(--bg-alt);border:1px solid var(--line);border-radius:18px;padding:30px 32px}
.identity-head h2{font-size:22px}
.identity-head p{font-size:14px;color:var(--muted)}
.identity-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:16px 26px;margin:0}
.identity-grid>div{border-top:1px solid var(--line);padding-top:12px}
.identity-grid dt{font-size:12.5px;color:var(--muted);margin-bottom:3px}
.identity-grid dd{margin:0;color:var(--ink);font-size:14.5px;font-weight:600;word-break:break-word}
.identity-foot{font-size:13.5px;color:var(--muted);margin:22px 0 0;border-top:1px solid var(--line);padding-top:16px}

/* sections */
.sec{padding:68px 0}
.sec-alt{background:var(--bg-alt);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.sec-head{max-width:780px;margin-bottom:34px}
.sec-head p{color:var(--muted);font-size:16px;margin:0}
.sec-foot{margin-top:26px;font-size:15px;font-weight:600}
.sub-title{margin:42px 0 18px;font-size:20px}
.page-head{padding:56px 24px 12px}
.page-head p{font-size:17px;color:var(--muted);max-width:820px}
.crumb{font-size:13.5px;color:var(--muted);padding-top:20px}
.crumb a{color:var(--muted)}
.crumb span[aria-hidden]{margin:0 9px;color:#aab8ca}

/* cards */
.card-grid{display:grid;gap:20px}
.card-grid.two{grid-template-columns:repeat(2,1fr)}
.card-grid.three{grid-template-columns:repeat(3,1fr)}
.card{display:block;background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:24px;box-shadow:var(--shadow);color:var(--body);transition:.18s;position:relative}
.card:hover{text-decoration:none;border-color:#b9cdf0;transform:translateY(-3px);box-shadow:0 14px 34px rgba(21,42,69,.11)}
.card h3{font-size:19px;margin:8px 0 10px}
.card p{font-size:14.5px;color:var(--muted);margin-bottom:12px}
.card ul{padding-left:1.1em;margin:0 0 12px;font-size:14px}
.card-more{display:inline-block;color:var(--blue);font-weight:650;font-size:14px;margin-top:6px}
.card-date{display:block;font-size:12.5px;color:#93a3b8;margin-top:14px}
.tag{display:inline-block;font-size:12px;font-weight:700;color:var(--blue);background:var(--blue-light);border-radius:20px;padding:3px 11px}
.svc-card ul li{margin:.25em 0}
.city-card p{min-height:66px}

/* mini grid */
.mini-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:16px}
.mini{background:#fff;border:1px solid var(--line);border-radius:12px;padding:20px}
.mini h4{margin-bottom:6px;color:var(--ink)}
.mini p{font-size:14px;color:var(--muted);margin:0}

/* steps */
.steps{list-style:none;padding:0;margin:0;display:grid;grid-template-columns:repeat(5,1fr);gap:16px;counter-reset:s}
.steps li{background:#fff;border:1px solid var(--line);border-radius:12px;padding:22px 18px}
.step-no{display:inline-block;font-size:13px;font-weight:800;color:var(--blue);letter-spacing:1px;margin-bottom:10px}
.steps h3{font-size:16px;margin-bottom:8px}
.steps p{font-size:13.5px;color:var(--muted);margin:0}

/* facts */
.fact-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:20px}
.fact-card{background:#fff;border:1px solid var(--line);border-left:4px solid var(--blue);border-radius:12px;padding:24px 26px}
.fact-card h3{font-size:18px;margin-bottom:10px}
.fact-card p{font-size:14.8px;margin-bottom:12px}
.fact-card ul{font-size:14px;color:var(--muted);padding-left:1.15em;margin:0}
.fact-card li{margin:.4em 0}
.answer{background:var(--blue-light);border:1px solid #cddff8;border-radius:14px;padding:26px 28px;margin-bottom:24px}
.answer p{font-size:17px;color:var(--ink-2);line-height:1.85;margin:0}

/* faq */
.faq-list{display:grid;gap:12px;max-width:920px}
.faq-item{background:#fff;border:1px solid var(--line);border-radius:11px;padding:0 20px}
.faq-item summary{cursor:pointer;padding:16px 0;font-weight:650;color:var(--ink);font-size:16px;list-style:none;display:flex;justify-content:space-between;gap:16px}
.faq-item summary::-webkit-details-marker{display:none}
.faq-item summary::after{content:"+";color:var(--blue);font-size:20px;line-height:1}
.faq-item[open] summary::after{content:"−"}
.faq-answer{border-top:1px solid var(--line);padding:14px 0 18px;color:var(--body);font-size:15px}

/* two col / panels */
.two-col{display:grid;grid-template-columns:repeat(2,1fr);gap:20px;margin-bottom:18px}
.panel{background:#fff;border:1px solid var(--line);border-radius:14px;padding:26px}
.panel h2{font-size:21px}
.checklist{list-style:none;padding:0;margin:0}
.checklist li{padding-left:24px;position:relative;font-size:14.5px;margin:.55em 0}
.checklist li::before{content:"✓";position:absolute;left:0;color:var(--green);font-weight:800}

/* article */
.article{max-width:840px;padding-top:36px;padding-bottom:20px}
.article-head{border-bottom:1px solid var(--line);padding-bottom:26px;margin-bottom:28px}
.article-summary{font-size:18px;color:var(--ink-2)}
.article-meta{font-size:13px;color:var(--muted)}
.article-sec{margin:38px 0}
.article-sec h2{font-size:23px;border-left:4px solid var(--blue);padding-left:14px}
.article-sec p{font-size:16px;line-height:1.9}
.article-sec ul{font-size:15.5px}
.article-source{border-top:1px solid var(--line);padding-top:24px;font-size:14.5px;color:var(--muted)}

/* contact */
.contact-table{background:#fff;border:1px solid var(--line);border-radius:14px;overflow:hidden}
.contact-table dl{margin:0;display:grid;grid-template-columns:repeat(2,1fr)}
.contact-table dl>div{padding:18px 24px;border-bottom:1px solid var(--line)}
.contact-table dl>div:nth-child(odd){border-right:1px solid var(--line)}
.contact-table dt{font-size:13px;color:var(--muted);margin-bottom:5px}
.contact-table dd{margin:0;font-size:16px;font-weight:650;color:var(--ink);word-break:break-word}

/* cta */
.cta{background:linear-gradient(120deg,#153a76,#1b4fa8);color:#eaf2ff;padding:56px 0}
.cta-in{display:flex;align-items:center;justify-content:space-between;gap:30px;flex-wrap:wrap}
.cta h2{color:#fff;margin-bottom:10px}
.cta p{color:#c9dcf7;max-width:640px;margin:0;font-size:15px}
.cta .kicker{color:#9dc2ff}
.cta-btns{display:flex;gap:12px;flex-wrap:wrap}
.cta .btn-ghost{background:transparent;color:#fff;border-color:rgba(255,255,255,.5)}
.cta .btn-ghost:hover{background:rgba(255,255,255,.12)}
.cta .btn-primary{background:#fff;color:var(--blue)}
.cta .btn-primary:hover{background:#eaf2ff}

/* footer */
.ftr{background:#102a4c;color:#c8d8ee;padding:56px 0 26px}
.ftr-grid{display:grid;grid-template-columns:2fr 1fr 1fr 1fr;gap:32px;padding-bottom:34px}
.ftr-logo{color:#fff;font-size:19px;font-weight:800;margin-bottom:12px}
.ftr-brand p{font-size:14px;color:#a9c0dc;max-width:340px}
.ftr-small{font-size:13px !important}
.ftr h3{color:#fff;font-size:15px;margin-bottom:14px}
.ftr-grid a{display:block;color:#b9cde6;font-size:14px;margin:7px 0}
.ftr-grid a:hover{color:#fff}
.ftr-bottom{border-top:1px solid rgba(255,255,255,.14);padding-top:22px;font-size:13px;color:#a9c0dc;line-height:2}
.ftr-bottom strong{color:#fff}
.ftr-note{margin-top:8px;font-size:12.5px;color:#89a5c6}

/* responsive */
@media (max-width:1000px){
  .hero-in{grid-template-columns:1fr;gap:12px;padding-top:46px;padding-bottom:36px}
  .hero-art{max-width:420px}
  .card-grid.three,.mini-grid,.steps{grid-template-columns:repeat(2,1fr)}
  .identity-grid{grid-template-columns:repeat(2,1fr)}
  .ftr-grid{grid-template-columns:repeat(2,1fr)}
  .nav{gap:12px}
  .nav a{font-size:13.5px}
}
@media (max-width:720px){
  .hdr-in{flex-wrap:wrap;min-height:62px;gap:10px}
  .nav-toggle{display:block}
  .nav{display:none;order:3;flex-basis:100%;flex-direction:column;align-items:stretch;gap:2px;padding:8px 0 14px}
  .nav.open{display:flex}
  .nav a{padding:8px 0;font-size:15px;border-bottom:1px solid var(--line)}
  .hdr-cta{display:none}
  .card-grid.two,.card-grid.three,.mini-grid,.steps,.fact-grid,.two-col,.identity-grid,.contact-table dl{grid-template-columns:1fr}
  .contact-table dl>div:nth-child(odd){border-right:none}
  .sec{padding:46px 0}
  .wrap{padding:0 18px}
  .hero-lead{font-size:16px}
  .identity{padding:22px 18px}
  .ftr-grid{grid-template-columns:1fr 1fr}
}
