:root {
  --tax-ink: #17242a;
  --tax-muted: #5d696e;
  --tax-brand: #103943;
  --tax-blue: #1d527b;
  --tax-blue-dark: #153f61;
  --tax-accent: #ef6a3a;
  --tax-line: #dce5e7;
  --tax-soft: #f3f7f7;
  --tax-warm: #fff7f2;
  --tax-white: #fff;
}

html { scroll-behavior: smooth; }
.ddd-tax-page,
.ddd-tax-page * { box-sizing: border-box; }
.ddd-tax-page {
  min-width: 0;
  color: var(--tax-ink);
  background: var(--tax-white);
  font-family: "Microsoft YaHei", "PingFang SC", sans-serif;
}
.ddd-tax-container { width: min(1180px, calc(100% - 32px)); margin: 0 auto; }
.ddd-tax-eyebrow,
.ddd-tax-kicker {
  margin: 0 0 10px;
  color: var(--tax-accent);
  font-size: 14px;
  font-weight: 700;
  line-height: 22px;
  letter-spacing: 0;
}

.ddd-tax-hero { padding: 66px 0 58px; color: var(--tax-white); background: var(--tax-brand); }
.ddd-tax-hero-layout { display: grid; grid-template-columns: minmax(0, 1.5fr) minmax(270px, .5fr); gap: 72px; align-items: end; }
.ddd-tax-hero h1 { max-width: 800px; margin: 0; color: var(--tax-white); font-size: 46px; line-height: 1.25; letter-spacing: 0; }
.ddd-tax-lead { max-width: 790px; margin: 18px 0 0; color: rgba(255,255,255,.78); font-size: 17px; line-height: 30px; }
.ddd-tax-hero-actions { display: flex; flex-wrap: wrap; gap: 12px; margin-top: 28px; }
.ddd-tax-primary,
.ddd-tax-secondary { display: inline-flex; min-height: 44px; align-items: center; justify-content: center; padding: 10px 20px; border: 1px solid var(--tax-accent); border-radius: 4px; font-size: 14px; font-weight: 700; line-height: 22px; text-decoration: none; }
.ddd-tax-primary { color: var(--tax-white); background: var(--tax-accent); }
.ddd-tax-secondary { color: var(--tax-white); background: transparent; }
.ddd-tax-primary:hover,
.ddd-tax-primary:focus-visible { background: #d9582b; }
.ddd-tax-secondary:hover,
.ddd-tax-secondary:focus-visible { color: var(--tax-brand); background: var(--tax-white); border-color: var(--tax-white); }
.ddd-tax-hero-note { min-width: 0; padding: 3px 0 4px 34px; border-left: 1px solid rgba(255,255,255,.22); }
.ddd-tax-hero-note span { display: block; color: rgba(255,255,255,.62); font-size: 13px; line-height: 22px; }
.ddd-tax-hero-note strong { display: block; margin-top: 8px; color: var(--tax-white); font-size: 20px; line-height: 30px; }
.ddd-tax-hero-note p { margin: 10px 0 0; color: rgba(255,255,255,.72); font-size: 14px; line-height: 25px; }

.ddd-tax-index { background: var(--tax-white); border-bottom: 1px solid var(--tax-line); }
.ddd-tax-index .ddd-tax-container { display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); }
.ddd-tax-index a { display: flex; min-width: 0; min-height: 58px; align-items: center; justify-content: center; gap: 9px; color: var(--tax-blue); border-left: 1px solid var(--tax-line); font-size: 14px; font-weight: 700; line-height: 22px; text-decoration: none; }
.ddd-tax-index a:last-child { border-right: 1px solid var(--tax-line); }
.ddd-tax-index a span { color: var(--tax-accent); font-size: 12px; }
.ddd-tax-index a:hover,
.ddd-tax-index a:focus-visible { color: var(--tax-white); background: var(--tax-blue); }
.ddd-tax-index a:hover span,
.ddd-tax-index a:focus-visible span { color: #ffc09f; }

.ddd-tax-section { padding: 72px 0; }
.ddd-tax-section-heading { max-width: 780px; }
.ddd-tax-section-heading h2,
.ddd-tax-contact h2,
.ddd-tax-boundary h2 { margin: 0; color: var(--tax-brand); font-size: 31px; line-height: 1.36; letter-spacing: 0; }
.ddd-tax-section-heading > p:last-child { margin: 14px 0 0; color: var(--tax-muted); font-size: 15px; line-height: 27px; }
#ddd-tax-topics,
#ddd-tax-process,
#ddd-tax-materials,
#ddd-tax-results { scroll-margin-top: 18px; }

.ddd-tax-topics { background: var(--tax-white); }
.ddd-tax-topic-grid { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); margin: 34px 0 0; padding: 0; border-top: 1px solid var(--tax-line); border-left: 1px solid var(--tax-line); list-style: none; }
.ddd-tax-topic { display: grid; min-width: 0; min-height: 178px; grid-template-columns: 34px minmax(0, 1fr); gap: 13px; padding: 23px 20px; border-right: 1px solid var(--tax-line); border-bottom: 1px solid var(--tax-line); }
.ddd-tax-topic > span { color: var(--tax-accent); font-size: 13px; font-weight: 700; line-height: 25px; }
.ddd-tax-topic h3 { margin: 0; color: var(--tax-brand); font-size: 17px; line-height: 26px; }
.ddd-tax-topic p { margin: 8px 0 0; color: var(--tax-muted); font-size: 14px; line-height: 25px; }

.ddd-tax-process { padding: 72px 0 76px; color: var(--tax-white); background: var(--tax-blue-dark); }
.ddd-tax-heading-light h2 { color: var(--tax-white); }
.ddd-tax-heading-light > p:last-child { color: rgba(255,255,255,.7); }
.ddd-tax-process-list { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); margin: 38px 0 0; padding: 0; border-top: 1px solid rgba(255,255,255,.2); border-left: 1px solid rgba(255,255,255,.2); list-style: none; }
.ddd-tax-process-step { display: grid; min-width: 0; min-height: 210px; grid-template-columns: 45px minmax(0, 1fr); gap: 15px; padding: 26px 22px; border-right: 1px solid rgba(255,255,255,.2); border-bottom: 1px solid rgba(255,255,255,.2); }
.ddd-tax-process-step > span { display: inline-flex; width: 42px; height: 42px; align-items: center; justify-content: center; color: var(--tax-white); background: var(--tax-accent); font-size: 13px; font-weight: 700; }
.ddd-tax-process-step div > p:first-child { margin: 0; color: rgba(255,255,255,.52); font-size: 12px; line-height: 20px; }
.ddd-tax-process-step h3 { margin: 3px 0 0; color: var(--tax-white); font-size: 18px; line-height: 27px; }
.ddd-tax-process-step div > p:last-child { margin: 9px 0 0; color: rgba(255,255,255,.7); font-size: 14px; line-height: 25px; }

.ddd-tax-materials { background: var(--tax-soft); }
.ddd-tax-material-layout { display: grid; grid-template-columns: minmax(270px, .72fr) minmax(0, 1.28fr); gap: 72px; align-items: start; }
.ddd-tax-sticky-heading { position: sticky; top: 24px; }
.ddd-tax-material-groups { border-top: 1px solid #cbd8da; }
.ddd-tax-material-group { display: grid; grid-template-columns: minmax(170px, .55fr) minmax(0, 1fr); gap: 24px; padding: 28px 0; border-bottom: 1px solid #cbd8da; }
.ddd-tax-material-group > div { display: grid; grid-template-columns: 30px minmax(0, 1fr); gap: 10px; align-items: start; }
.ddd-tax-material-group span { color: var(--tax-accent); font-size: 12px; font-weight: 700; line-height: 25px; }
.ddd-tax-material-group h3 { margin: 0; color: var(--tax-brand); font-size: 18px; line-height: 27px; }
.ddd-tax-material-group ul { margin: 0; padding: 0; list-style: none; }
.ddd-tax-material-group li { position: relative; margin-top: 5px; padding-left: 16px; color: var(--tax-muted); font-size: 14px; line-height: 25px; }
.ddd-tax-material-group li:first-child { margin-top: 0; }
.ddd-tax-material-group li::before { position: absolute; top: 10px; left: 0; width: 5px; height: 5px; background: var(--tax-blue); content: ""; }

.ddd-tax-results { background: var(--tax-white); }
.ddd-tax-results-layout { display: grid; grid-template-columns: minmax(0, 1.2fr) minmax(310px, .8fr); gap: 70px; align-items: start; }
.ddd-tax-output-list { margin: 34px 0 0; padding: 0; border-top: 1px solid var(--tax-line); list-style: none; }
.ddd-tax-output-list li { display: grid; grid-template-columns: 38px minmax(0, 1fr); gap: 14px; padding: 19px 0; border-bottom: 1px solid var(--tax-line); }
.ddd-tax-output-list li > span { color: var(--tax-accent); font-size: 13px; font-weight: 700; line-height: 25px; }
.ddd-tax-output-list strong { display: block; color: var(--tax-brand); font-size: 16px; line-height: 25px; }
.ddd-tax-output-list p { margin: 4px 0 0; color: var(--tax-muted); font-size: 14px; line-height: 24px; }
.ddd-tax-boundary { padding: 30px; background: var(--tax-warm); border-top: 4px solid var(--tax-accent); }
.ddd-tax-boundary h2 { font-size: 24px; }
.ddd-tax-boundary > p:not(.ddd-tax-kicker) { margin: 15px 0 0; color: var(--tax-muted); font-size: 14px; line-height: 26px; }

.ddd-tax-contact { padding: 58px 0; background: var(--tax-warm); border-top: 1px solid #f0dccc; }
.ddd-tax-contact-layout { display: grid; grid-template-columns: minmax(0, 1fr) auto; gap: 56px; align-items: center; }
.ddd-tax-contact p:last-child { max-width: 720px; margin: 13px 0 0; color: var(--tax-muted); font-size: 15px; line-height: 27px; }
.ddd-tax-contact-actions { min-width: 250px; padding-left: 30px; border-left: 1px solid #e7cdbc; }
.ddd-tax-contact-actions span,
.ddd-tax-contact-actions small { display: block; color: var(--tax-muted); font-size: 13px; line-height: 22px; }
.ddd-tax-contact-actions a { display: block; margin: 4px 0; color: var(--tax-accent); font-size: 24px; font-weight: 700; line-height: 34px; text-decoration: none; }
.ddd-tax-contact-actions a:hover,
.ddd-tax-contact-actions a:focus-visible { color: #c94e25; text-decoration: underline; }
.ddd-tax-notice { padding: 18px 0; color: #687478; background: #eef3f3; font-size: 12px; line-height: 22px; }
.ddd-tax-notice strong { color: var(--tax-brand); }

@media (max-width: 920px) {
  .ddd-tax-hero-layout { grid-template-columns: minmax(0, 1fr) 235px; gap: 40px; }
  .ddd-tax-topic-grid,
  .ddd-tax-process-list { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .ddd-tax-material-layout { gap: 38px; }
  .ddd-tax-results-layout { gap: 38px; }
}

@media (max-width: 760px) {
  .ddd-tax-container { width: min(100% - 24px, 1180px); }
  .ddd-tax-hero { padding: 45px 0 38px; }
  .ddd-tax-hero-layout { grid-template-columns: 1fr; gap: 30px; }
  .ddd-tax-hero h1 { font-size: 34px; line-height: 1.3; }
  .ddd-tax-lead { margin-top: 14px; font-size: 15px; line-height: 27px; }
  .ddd-tax-hero-actions { margin-top: 23px; }
  .ddd-tax-primary,
  .ddd-tax-secondary { flex: 1 1 140px; padding-right: 12px; padding-left: 12px; }
  .ddd-tax-hero-note { padding: 21px 0 0; border-top: 1px solid rgba(255,255,255,.22); border-left: 0; }
  .ddd-tax-hero-note strong { font-size: 18px; line-height: 28px; }
  .ddd-tax-index { overflow-x: auto; overscroll-behavior-x: contain; scrollbar-width: none; }
  .ddd-tax-index::-webkit-scrollbar { display: none; }
  .ddd-tax-index .ddd-tax-container { width: max-content; min-width: 100%; grid-template-columns: repeat(4, 112px); }
  .ddd-tax-index a { min-height: 52px; padding: 0 10px; font-size: 13px; }
  .ddd-tax-section { padding: 50px 0; }
  .ddd-tax-section-heading h2,
  .ddd-tax-contact h2 { font-size: 25px; line-height: 1.4; }
  .ddd-tax-topic-grid,
  .ddd-tax-process-list { grid-template-columns: 1fr; margin-top: 27px; }
  .ddd-tax-topic { min-height: 0; padding: 20px 16px; }
  .ddd-tax-process { padding: 50px 0 54px; }
  .ddd-tax-process-step { min-height: 0; padding: 22px 16px; }
  .ddd-tax-material-layout { grid-template-columns: 1fr; gap: 28px; }
  .ddd-tax-sticky-heading { position: static; }
  .ddd-tax-material-group { grid-template-columns: 1fr; gap: 15px; padding: 24px 0; }
  .ddd-tax-results-layout { grid-template-columns: 1fr; gap: 38px; }
  .ddd-tax-boundary { padding: 24px 19px; }
  .ddd-tax-boundary h2 { font-size: 21px; line-height: 1.45; }
  .ddd-tax-contact { padding: 45px 0; }
  .ddd-tax-contact-layout { grid-template-columns: 1fr; gap: 26px; }
  .ddd-tax-contact-actions { min-width: 0; padding: 20px 0 0; border-top: 1px solid #e7cdbc; border-left: 0; }
  .ddd-tax-contact-actions a { overflow-wrap: anywhere; }
}

@media (prefers-reduced-motion: reduce) {
  html:focus-within { scroll-behavior: auto; }
}