/* ============================================================
   环球税 · 样式
   继承 shared/base.css，站点特有样式
   ============================================================ */

/* ---------- 主题变量覆盖 ---------- */
:root {
  --c-income: #16a34a;
  --c-capital: #0ea5b7;
  --c-dividend: #d9902a;
  --c-property: #7c5cff;
  --c-inheritance: #e0518c;
  --c-corporate: #0284c7;
}

[data-theme="dark"] {
  --c-income: #4ade80;
  --c-capital: #38c3d4;
  --c-dividend: #eeb35c;
  --c-property: #a78bff;
  --c-inheritance: #f472b6;
  --c-corporate: #38bdf8;
}

@media (prefers-color-scheme: dark) {
  :root:not([data-theme="light"]) {
    --c-income: #4ade80;
    --c-capital: #38c3d4;
    --c-dividend: #eeb35c;
    --c-property: #a78bff;
    --c-inheritance: #f472b6;
    --c-corporate: #38bdf8;
  }
}

/* ---------- Hero ---------- */
.hero {
  position: relative;
  overflow: hidden;
  background: var(--grad-soft);
  padding: calc(14px + env(safe-area-inset-top)) clamp(18px, 5vw, 48px) 92px;
  transition: background 0.35s ease;
}
.hero-deco { position: absolute; inset: 0; pointer-events: none; }
.orb {
  position: absolute;
  border-radius: 50%;
  filter: blur(52px);
  opacity: 0.55;
  animation: float 9s ease-in-out infinite;
}
.orb-1 { width: 300px; height: 300px; right: -90px; top: -110px; background: radial-gradient(circle, #7fb0ff, transparent 70%); }
.orb-2 { width: 240px; height: 240px; right: 22%; top: 60px; background: radial-gradient(circle, #6ee7d4, transparent 70%); animation-delay: -3s; }
.orb-3 { width: 190px; height: 190px; left: -70px; bottom: -60px; background: radial-gradient(circle, #b49cff, transparent 70%); animation-delay: -6s; }
[data-theme="dark"] .orb, :root:not([data-theme="light"]) .orb { opacity: 0.32; }

@keyframes float {
  0%, 100% { transform: translateY(0); }
  50% { transform: translateY(-12px); }
}

.hero-top {
  position: relative;
  display: flex;
  align-items: center;
  justify-content: space-between;
  max-width: 1080px;
  margin: 0 auto;
}
.brand {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  font-weight: 800;
  font-size: 15px;
  letter-spacing: 0.04em;
  color: var(--primary);
}
.brand-icon { width: 20px; height: 20px; }
.topbar-right { display: flex; align-items: center; gap: 8px; }

.lang-switcher { position: relative; }
.lang-current {
  font-size: 13px; font-weight: 600;
  padding: 7px 12px; border-radius: 11px;
  background: var(--chip-bg); border: 1px solid var(--chip-border);
  cursor: pointer; display: flex; align-items: center; gap: 5px;
  transition: transform 0.25s cubic-bezier(0.34, 1.56, 0.64, 1), background 0.3s;
}
.lang-current:active { transform: scale(0.92); }
.lang-dropdown {
  position: absolute; top: calc(100% + 6px); right: 0;
  min-width: 160px; background: var(--card);
  border: 1px solid var(--card-border); border-radius: 14px;
  box-shadow: var(--shadow-hover); z-index: 50; padding: 6px;
  animation: popIn 0.2s cubic-bezier(0.22, 0.61, 0.36, 1) both;
}
.lang-dropdown[hidden] { display: none; }
.lang-option {
  width: 100%; display: flex; align-items: center; gap: 8px;
  padding: 9px 12px; border-radius: 10px; font-size: 13.5px;
  font-weight: 600; color: var(--text-2); background: transparent;
  border: none; cursor: pointer; transition: background 0.2s, color 0.2s;
}
.lang-option:hover { background: var(--chip-bg); color: var(--text); }
.lang-option.is-active { background: var(--chip-active-bg); color: var(--chip-active-text); }

.theme-toggle {
  position: relative; width: 38px; height: 38px; border-radius: 12px;
  display: grid; place-items: center; background: var(--chip-bg);
  border: 1px solid var(--chip-border);
  transition: transform 0.25s cubic-bezier(0.34, 1.56, 0.64, 1), background 0.3s;
  overflow: hidden;
}
.theme-toggle:active { transform: scale(0.88); }
.theme-toggle svg { width: 19px; height: 19px; position: absolute; transition: transform 0.4s cubic-bezier(0.34, 1.56, 0.64, 1), opacity 0.3s; }

:root:not([data-theme="dark"]) .icon-moon,
:root:not([data-theme="dark"]) .icon-sun { transform: translateY(0) rotate(0); }
.icon-sun { opacity: 0; transform: translateY(14px) rotate(90deg); }
.icon-moon { opacity: 1; }
[data-theme="dark"] .icon-sun { opacity: 1; transform: translateY(0) rotate(0); }
[data-theme="dark"] .icon-moon { opacity: 0; transform: translateY(-14px) rotate(-90deg); }
@media (prefers-color-scheme: dark) {
  :root:not([data-theme="light"]) .icon-sun { opacity: 1; transform: translateY(0) rotate(0); }
  :root:not([data-theme="light"]) .icon-moon { opacity: 0; transform: translateY(-14px) rotate(-90deg); }
}

.hero-body {
  position: relative;
  max-width: 1080px;
  margin: 34px auto 0;
}
.hero h1 {
  font-size: clamp(30px, 8vw, 54px);
  line-height: 1.22; font-weight: 900; letter-spacing: 0.01em;
}
.hero h1 em {
  font-style: normal;
  background: var(--grad);
  -webkit-background-clip: text; background-clip: text;
  color: transparent;
}
.hero-sub {
  margin-top: 12px; color: var(--text-2);
  font-size: clamp(14px, 3.6vw, 17px); max-width: 34em;
}
.hero-stats {
  margin-top: 22px; display: inline-flex; align-items: center; gap: 14px;
  padding: 9px 16px; border-radius: 999px;
  background: var(--card); border: 1px solid var(--card-border);
  box-shadow: var(--shadow); font-size: 13px; color: var(--text-2);
  transition: background 0.35s, border-color 0.35s;
}
.hero-stats b {
  font-size: 17px; background: var(--grad);
  -webkit-background-clip: text; background-clip: text;
  color: transparent; font-variant-numeric: tabular-nums;
}
.hero-stats i { width: 1px; height: 14px; background: var(--card-border); }

/* ---------- 工具栏 ---------- */
.toolbar {
  position: relative; z-index: 2;
  max-width: 1080px; margin: 20px auto 0;
  padding: 0 clamp(18px, 5vw, 48px);
}
.search-row { display: flex; gap: 10px; align-items: stretch; }
.search-box { flex: 1; position: relative; display: flex; align-items: center; background: var(--card); border: 1px solid var(--card-border); border-radius: 16px; box-shadow: var(--shadow); transition: box-shadow 0.25s, border-color 0.25s, background 0.35s; }
.search-box svg { width: 19px; height: 19px; margin-left: 16px; color: var(--text-3); flex-shrink: 0; }
.search-box:focus-within { border-color: var(--primary); box-shadow: 0 0 0 4px var(--ring), var(--shadow); }
.search-box input { flex: 1; border: none; background: transparent; padding: 15px 16px; font: inherit; font-size: 15px; color: var(--text); min-width: 0; }
.search-box input:focus { outline: none; }
.search-box input::placeholder { color: var(--text-3); }
.search-box input::-webkit-search-cancel-button { -webkit-appearance: none; }

.sort-btn {
  display: flex; align-items: center; gap: 5px;
  padding: 0 14px; border-radius: 16px; background: var(--card);
  border: 1px solid var(--card-border); box-shadow: var(--shadow);
  font-size: 13px; font-weight: 700; color: var(--text-2);
  cursor: pointer; transition: transform 0.2s, background 0.25s, border-color 0.25s;
  white-space: nowrap;
}
.sort-btn:active { transform: scale(0.94); }
.sort-btn svg { width: 18px; height: 18px; }
.sort-btn.is-active {
  background: color-mix(in srgb, var(--primary) 8%, var(--card));
  border-color: var(--primary); color: var(--primary);
}

.filter-toggle {
  display: flex; align-items: center; gap: 5px;
  padding: 0 14px; border-radius: 16px; background: var(--card);
  border: 1px solid var(--card-border); box-shadow: var(--shadow);
  font-size: 13px; font-weight: 700; color: var(--text-2);
  cursor: pointer; transition: transform 0.2s, background 0.25s, border-color 0.25s;
  white-space: nowrap;
}
.filter-toggle:active { transform: scale(0.94); }
.filter-toggle svg { width: 18px; height: 18px; }
.filter-toggle.is-active, .filter-toggle:hover {
  background: color-mix(in srgb, var(--primary) 8%, var(--card));
  border-color: var(--primary); color: var(--primary);
}

.filter-panel {
  margin-top: 12px; padding: 16px; background: var(--card);
  border: 1px solid var(--card-border); border-radius: 16px;
  box-shadow: var(--shadow); animation: fadeUp 0.25s ease both;
}
.filter-panel[hidden] { display: none; }
.fp-section { margin-bottom: 14px; }
.fp-section:last-of-type { margin-bottom: 0; }
.fp-label { display: block; font-size: 12px; font-weight: 800; letter-spacing: 0.06em; color: var(--text-3); margin-bottom: 8px; }
.fp-chips { display: flex; flex-wrap: wrap; gap: 8px; }
.fp-chip {
  padding: 7px 14px; border-radius: 999px; font-size: 13px; font-weight: 600;
  color: var(--text-2); background: var(--chip-bg); border: 1px solid var(--chip-border);
  cursor: pointer; transition: transform 0.2s, background 0.25s, color 0.25s, border-color 0.25s;
}
.fp-chip:active { transform: scale(0.92); }
.fp-chip.is-active { background: var(--chip-active-bg); color: var(--chip-active-text); border-color: transparent; }
.fp-actions { display: flex; gap: 10px; justify-content: flex-end; margin-top: 14px; padding-top: 14px; border-top: 1px solid var(--card-border); }
.fp-reset { padding: 8px 16px; border-radius: 10px; font-size: 13px; font-weight: 600; color: var(--text-3); background: transparent; border: 1px solid var(--chip-border); cursor: pointer; transition: background 0.2s; }
.fp-reset:hover { background: var(--chip-bg); }
.fp-apply { padding: 8px 20px; border-radius: 10px; font-size: 13px; font-weight: 700; color: #fff; background: var(--primary); border: none; cursor: pointer; transition: transform 0.2s, opacity 0.2s; }
.fp-apply:active { transform: scale(0.95); }
.fp-apply:hover { opacity: 0.9; }

.chips {
  display: flex; gap: 9px; margin-top: 14px; overflow-x: auto;
  padding: 2px 2px 6px; scrollbar-width: none; -webkit-overflow-scrolling: touch;
}
.chips::-webkit-scrollbar { display: none; }
.chip {
  flex-shrink: 0; padding: 8px 16px; border-radius: 999px; font-size: 13.5px;
  font-weight: 600; color: var(--text-2); background: var(--chip-bg);
  border: 1px solid var(--chip-border);
  transition: transform 0.2s cubic-bezier(0.34, 1.56, 0.64, 1), background 0.25s, color 0.25s, border-color 0.25s;
}
.chip:active { transform: scale(0.92); }
.chip.is-active { background: var(--chip-active-bg); color: var(--chip-active-text); border-color: transparent; }

/* ---------- 国家网格 ---------- */
.country-section {
  max-width: 1080px; margin: 22px auto 0;
  padding: 0 clamp(18px, 5vw, 48px) 30px;
}
.grid { display: grid; grid-template-columns: 1fr; gap: 14px; }
@media (min-width: 640px) { .grid { grid-template-columns: 1fr 1fr; gap: 18px; } }
@media (min-width: 1024px) { .grid { grid-template-columns: repeat(3, 1fr); gap: 20px; } }

.reveal { opacity: 0; transform: translateY(22px) scale(0.98); }
.reveal.is-in {
  opacity: 1; transform: none;
  transition: opacity 0.6s cubic-bezier(0.22, 0.61, 0.36, 1), transform 0.6s cubic-bezier(0.22, 0.61, 0.36, 1);
}

/* 国家卡片 */
.country-card {
  position: relative; display: flex; flex-direction: column; gap: 12px;
  background: var(--card); border: 1px solid var(--card-border); border-radius: 20px;
  padding: 18px; box-shadow: var(--shadow); text-decoration: none; color: inherit;
  transition: transform 0.3s cubic-bezier(0.22, 0.61, 0.36, 1), box-shadow 0.3s, border-color 0.3s, background 0.35s;
  will-change: transform;
}
.country-card:hover { transform: translateY(-4px); box-shadow: var(--shadow-hover); }
.country-card:active { transform: translateY(-1px) scale(0.985); }

.cc-top { display: flex; align-items: center; gap: 13px; }
.cc-flag {
  width: 46px; height: 46px; object-fit: cover; border-radius: 12px;
  border: 1px solid var(--card-border); box-shadow: inset 0 0 0 1px rgba(255, 255, 255, 0.06);
  background: var(--bg-soft); flex-shrink: 0;
}
.cc-flag-fallback {
  width: 46px; height: 46px; border-radius: 12px; background: var(--grad);
  color: #fff; display: grid; place-items: center; font-weight: 800; font-size: 17px; flex-shrink: 0;
}
.cc-name { font-size: 17.5px; font-weight: 800; line-height: 1.3; }
.cc-en { font-size: 12px; color: var(--text-3); letter-spacing: 0.03em; }
.cc-arrow {
  margin-left: auto; color: var(--text-3);
  transition: transform 0.3s cubic-bezier(0.22, 0.61, 0.36, 1), color 0.3s; flex-shrink: 0;
}
.cc-arrow svg { width: 18px; height: 18px; }
.country-card:hover .cc-arrow { transform: translateX(4px); color: var(--primary); }

.cc-summary {
  font-size: 13.5px; color: var(--text-2);
  display: -webkit-box; -webkit-line-clamp: 2; -webkit-box-orient: vertical; overflow: hidden;
}

.cc-bottom { display: flex; align-items: center; gap: 10px; flex-wrap: wrap; }
.cc-tags { display: flex; gap: 6px; flex-wrap: wrap; }
.cc-tag {
  font-size: 11.5px; font-weight: 600; padding: 3px 9px; border-radius: 999px;
  background: var(--chip-bg); color: var(--text-2); border: 1px solid var(--chip-border);
}

/* 税率速览 */
.cc-tax-rate {
  font-size: 11.5px; font-weight: 700; padding: 3px 9px; border-radius: 999px;
  background: color-mix(in srgb, var(--c-income) 10%, transparent);
  color: var(--c-income); border: 1px solid color-mix(in srgb, var(--c-income) 20%, transparent);
  white-space: nowrap; flex-shrink: 0;
}
[data-theme="dark"] .cc-tax-rate,
:root:not([data-theme="light"]) .cc-tax-rate {
  background: color-mix(in srgb, var(--c-income) 12%, transparent);
  border-color: color-mix(in srgb, var(--c-income) 25%, transparent);
}

/* 税率可视化条 */
.tax-rate-bar {
  flex: 1; height: 6px; background: var(--chip-bg); border-radius: 3px; overflow: hidden; min-width: 60px;
}
.tax-rate-fill { height: 100%; border-radius: 3px; transition: width 0.5s ease; }
.tax-rate-label { font-size: 11px; font-weight: 700; color: var(--text-3); flex-shrink: 0; }

/* ---------- 详情页 ---------- */
.view-detail {
  position: fixed;
  inset: 0;
  z-index: 50;

  display: flex; flex-direction: column; background: var(--bg);
  animation: viewIn 0.42s cubic-bezier(0.22, 0.61, 0.36, 1) both;
}
@keyframes viewIn { from { opacity: 0; transform: translateX(26px); } to { opacity: 1; transform: none; } }

.detail-topbar {
  position: sticky; top: 0; z-index: 10; display: flex; align-items: center; gap: 10px;
  padding: calc(10px + env(safe-area-inset-top)) 14px 10px;
  background: color-mix(in srgb, var(--bg) 78%, transparent);
  -webkit-backdrop-filter: blur(14px); backdrop-filter: blur(14px);
  border-bottom: 1px solid var(--card-border);
}
.detail-topbar-title {
  flex: 1; text-align: center; font-weight: 700; font-size: 15px;
  opacity: 0; transition: opacity 0.3s;
}
.detail-topbar-title.show { opacity: 1; }

.back-btn {
  width: 38px; height: 38px; border-radius: 12px; display: grid; place-items: center;
  background: var(--chip-bg); border: 1px solid var(--chip-border);
  transition: transform 0.25s cubic-bezier(0.34, 1.56, 0.64, 1);
}
.back-btn:active { transform: scale(0.88); }
.back-btn svg { width: 19px; height: 19px; }

.detail-scroll { overflow-y: auto; flex: 1; }
.detail-hero {
  padding: 26px clamp(18px, 5vw, 48px) 6px; max-width: 860px;
  margin: 0 auto; text-align: center;
}
.detail-flag {
  width: 84px; height: 56px; object-fit: cover; border-radius: 12px;
  border: 1px solid var(--card-border); margin: 0 auto; background: var(--bg-soft); box-shadow: var(--shadow);
}
.detail-hero h2 { margin-top: 16px; font-size: clamp(24px, 6.5vw, 34px); font-weight: 900; }
.detail-en { color: var(--text-3); font-size: 13px; letter-spacing: 0.05em; margin-top: 2px; }
.detail-summary {
  margin: 14px auto 0; max-width: 40em; color: var(--text-2); font-size: 14.5px;
}

.detail-meta {
  display: flex; justify-content: center; flex-wrap: wrap; gap: 12px; margin-top: 18px;
}
.detail-meta-item {
  display: flex; flex-direction: column; align-items: center; gap: 4px;
  padding: 12px 18px; border-radius: 14px;
  background: var(--card); border: 1px solid var(--card-border); box-shadow: var(--shadow);
  min-width: 120px;
}
.detail-meta-label { font-size: 11px; font-weight: 700; color: var(--text-3); letter-spacing: 0.04em; }
.detail-meta-value { font-size: 18px; font-weight: 900; background: var(--grad); -webkit-background-clip: text; background-clip: text; color: transparent; }
.detail-meta-note { font-size: 11px; color: var(--text-3); }

.detail-freshness { display: flex; justify-content: center; margin-top: 12px; }
.detail-freshness .fresh-badge { margin-left: 0; font-size: 12px; padding: 4px 12px; }

/* ---------- 税务居民规则 ---------- */
.residency-rule {
  max-width: 860px; margin: 10px auto 0;
  padding: 10px clamp(18px, 5vw, 48px);
}
/* ---------- 对华税务信息块 ---------- */
.tax-treaty-box {
  background: color-mix(in srgb, var(--primary) 8%, var(--card));
  border: 1px solid color-mix(in srgb, var(--primary) 18%, var(--card-border));
  border-radius: 16px; padding: 18px 20px;
  box-shadow: var(--shadow); text-align: left;
  transition: background 0.35s, border-color 0.35s;
}
.tax-treaty-box-title {
  font-size: 13px; font-weight: 800; letter-spacing: 0.06em;
  color: var(--primary); margin-bottom: 12px;
}
.ct-badge {
  display: inline-flex; align-items: center; flex-wrap: wrap; gap: 8px;
  padding: 9px 14px; border-radius: 12px;
  background: color-mix(in srgb, var(--c-income) 12%, var(--card));
  border: 1px solid color-mix(in srgb, var(--c-income) 25%, var(--card-border));
  font-size: 14px; line-height: 1.4;
}
.ct-badge-check { font-size: 15px; }
.ct-badge-label { font-weight: 800; color: var(--text); }
.ct-badge-value { color: var(--text-2); font-weight: 600; }
.ct-note { margin-top: 14px; }
.ct-note-label {
  display: inline-block; font-size: 12px; font-weight: 800; letter-spacing: 0.05em;
  color: var(--text-3); margin-bottom: 6px;
}
.ct-note-text { margin: 0; font-size: 14px; color: var(--text-2); line-height: 1.65; }

/* ---------- 税种明细 ---------- */
.tax-detail-section {
  max-width: 860px; margin: 10px auto 0;
  padding: 10px clamp(18px, 5vw, 48px) 10px;
}

.tax-group { margin-top: 22px; }
.tax-group-title {
  display: flex; align-items: center; gap: 8px;
  font-size: 13px; font-weight: 800; letter-spacing: 0.06em;
  margin-bottom: 11px; color: var(--text-3);
}
.tax-group-title::after { content: ""; flex: 1; height: 1px; background: var(--card-border); }
.tax-group-title .g-dot {
  width: 8px; height: 8px; border-radius: 3px;
  background: var(--group-color, var(--primary));
}

/* 手风琴 */
.acc {
  background: var(--card); border: 1px solid var(--card-border); border-radius: 16px;
  box-shadow: var(--shadow); overflow: hidden; transition: background 0.35s, border-color 0.35s;
}
.acc + .acc { margin-top: 10px; }
.acc-head {
  width: 100%; display: flex; align-items: center; gap: 11px;
  text-align: left; padding: 15px 16px; -webkit-tap-highlight-color: transparent;
}
.acc-head:active { background: var(--chip-bg); }
.acc-badge {
  flex-shrink: 0; width: 38px; height: 38px; border-radius: 11px;
  display: grid; place-items: center; font-size: 17px;
  background: color-mix(in srgb, var(--acc) 13%, transparent);
  border: 1px solid color-mix(in srgb, var(--acc) 22%, transparent);
}
.acc-title { font-size: 15px; font-weight: 700; line-height: 1.4; }
.acc-meta { font-size: 12px; color: var(--text-3); margin-top: 1px; }
/* 手风琴已改为「始终展开」：不再有收起态、不再显示箭头，条目内容直接完整展示 */
.acc-chevron { display: none; }
.acc-body { display: grid; grid-template-rows: 1fr; }
.acc-body-inner { overflow: hidden; }
.acc-content { padding: 2px 16px 18px; border-top: 1px dashed var(--card-border); }
.acc-head { cursor: default; }

/* 税率表格 */
.tax-table { width: 100%; border-collapse: collapse; margin-top: 12px; }
.tax-table th {
  text-align: left; font-size: 11px; font-weight: 700; color: var(--text-3);
  letter-spacing: 0.06em; padding: 6px 0; border-bottom: 1px solid var(--card-border);
}
.tax-table td {
  padding: 8px 0; font-size: 13.5px; color: var(--text-2);
  border-bottom: 1px dashed var(--card-border);
}
.tax-table tr:last-child td { border-bottom: none; }
.tax-table .tax-val { font-weight: 700; color: var(--c-income); text-align: right; white-space: nowrap; }

.acc-note {
  margin-top: 12px; padding: 12px 14px;
  background: var(--chip-bg); border: 1px solid var(--chip-border);
  border-radius: 12px; font-size: 13px; color: var(--text-2); line-height: 1.6;
}
.acc-note-icon { margin-right: 6px; }

/* ---------- 省税技巧卡片 ---------- */
.tax-hacks-section {
  max-width: 860px; margin: 22px auto 0;
  padding: 10px clamp(18px, 5vw, 48px);
}

/* 替代路径 */
.detail-alternatives {
  max-width: 860px; margin: 0 auto;
  padding: 0 clamp(18px, 5vw, 48px) 24px;
}
.detail-alternatives:empty { display: none; }
.alt-block {
  background: var(--card); border: 1px solid var(--card-border);
  border-left: 3px solid var(--primary);
  border-radius: 16px; padding: 18px; box-shadow: var(--shadow);
}
.alt-title {
  font-size: 15px; font-weight: 800; margin-bottom: 14px;
  color: var(--primary); display: flex; align-items: center; gap: 6px;
}
.alt-list { list-style: none; padding: 0; margin: 0; }
.alt-list li {
  position: relative;
  font-size: 13.5px; color: var(--text-2); line-height: 1.6;
  padding: 5px 0 5px 18px;
}
.alt-list li::before {
  content: "";
  position: absolute; left: 4px; top: 12px;
  width: 6px; height: 6px; border-radius: 50%;
  background: var(--primary); opacity: 0.75;
}
.tax-hacks-title {
  font-size: 15px; font-weight: 800; margin-bottom: 14px;
  display: flex; align-items: center; gap: 8px; color: var(--text);
}
.tax-hack-card {
  background: color-mix(in srgb, var(--c-capital) 6%, var(--card));
  border: 1px solid color-mix(in srgb, var(--c-capital) 15%, var(--card-border));
  border-radius: 16px; padding: 18px 20px;
  box-shadow: var(--shadow);
  transition: background 0.35s, border-color 0.35s;
}
.tax-hack-card + .tax-hack-card { margin-top: 10px; }
.tax-hack-list { list-style: none; }
.tax-hack-item {
  position: relative; padding: 8px 0 8px 28px;
  font-size: 14px; color: var(--text-2); line-height: 1.6;
}
.tax-hack-item::before {
  content: ""; position: absolute; left: 8px; top: 16px;
  width: 8px; height: 8px; border-radius: 50%;
  background: var(--c-capital); opacity: 0.75;
}
.tax-hack-item + .tax-hack-item {
  border-top: 1px dashed var(--card-border);
}

/* ---------- 税率颜色条（详情页） ---------- */
.rate-bar-wrap {
  display: flex; align-items: center; gap: 10px; margin-top: 8px;
}
.rate-bar {
  flex: 1; height: 10px; background: var(--chip-bg); border-radius: 5px; overflow: hidden;
}
.rate-bar-fill { height: 100%; border-radius: 5px; transition: width 0.6s ease; }
.rate-bar-value { font-size: 15px; font-weight: 800; min-width: 50px; text-align: right; }

.acc-official {
  display: inline-flex; align-items: center; gap: 6px; margin-top: 15px;
  font-size: 13px; font-weight: 700; color: var(--primary); text-decoration: none;
  padding: 9px 14px; border-radius: 11px;
  background: color-mix(in srgb, var(--primary) 10%, transparent);
  border: 1px solid color-mix(in srgb, var(--primary) 20%, transparent);
  transition: transform 0.2s, background 0.25s;
}
.acc-official:active { transform: scale(0.95); }
.acc-official svg { width: 14px; height: 14px; }

.detail-foot-note { padding-bottom: calc(24px + env(safe-area-inset-bottom)); }

/* ---------- 页脚 ---------- */
.site-footer {
  max-width: 1080px; margin: 0 auto;
  padding: 6px clamp(18px, 5vw, 48px) calc(30px + env(safe-area-inset-bottom));
  color: var(--text-3); font-size: 12px; line-height: 1.8; text-align: center;
}
.foot-brand { margin-top: 6px; font-weight: 700; letter-spacing: 0.08em; }

/* ---------- 动画 ---------- */
@keyframes fadeUp { from { opacity: 0; transform: translateY(10px); } to { opacity: 1; transform: none; } }
@keyframes fadeIn { from { opacity: 0; } to { opacity: 1; } }
@keyframes popIn { from { opacity: 0; transform: translateY(26px) scale(0.96); } to { opacity: 1; transform: none; } }

/* ---------- 空状态 ---------- */

/* ---------- 跨国对比 ---------- */
.compare-wrap { grid-column: 1 / -1; margin: 4px 0 18px; }
.compare-scroll {
  overflow-x: auto; -webkit-overflow-scrolling: touch;
  border-radius: 16px; border: 1px solid var(--card-border);
  background: var(--card); box-shadow: var(--shadow);
}
.compare-table { border-collapse: collapse; width: 100%; min-width: 540px; font-size: 14px; }
.compare-table th, .compare-table td {
  padding: 12px 14px; text-align: left; vertical-align: top;
  border-bottom: 1px solid var(--card-border);
}
.compare-table thead th { position: sticky; top: 0; background: var(--card); z-index: 2; }
.cmp-corner { color: var(--text-3); font-weight: 600; white-space: nowrap; }
.cmp-country { min-width: 156px; display: flex; flex-direction: column; gap: 4px; }
.cmp-flag { font-size: 26px; line-height: 1; }
.cmp-cn { display: block; font-weight: 700; color: var(--text); font-size: 15px; }
.cmp-en { display: block; font-size: 12px; color: var(--text-3); }
.cmp-remove {
  align-self: flex-start; margin-top: 2px; border: none; cursor: pointer;
  background: var(--chip-bg); color: var(--text-2);
  width: 26px; height: 26px; border-radius: 8px; font-size: 13px; line-height: 1;
  transition: background .15s, color .15s;
}
.cmp-remove:hover { background: #fde2e2; color: #dc2626; }
.cmp-label { color: var(--text-2); font-weight: 600; white-space: nowrap; background: var(--bg-soft); }
.cmp-cell { color: var(--text); }
.compare-export {
  grid-column: 1 / -1; justify-self: start; margin-top: 14px;
  display: inline-flex; align-items: center; gap: 6px;
  padding: 10px 18px; border: none; border-radius: 12px; cursor: pointer;
  background: var(--primary); color: #fff; font-size: 14px; font-weight: 600;
  box-shadow: var(--shadow); transition: filter .15s, transform .1s;
}
.compare-export:hover { filter: brightness(1.05); }
.compare-export:active { transform: translateY(1px); }
.empty-tip { text-align: center; color: var(--text-3); padding: 48px 20px 30px; font-size: 14.5px; animation: fadeUp 0.4s ease both; }
.empty-icon { font-size: 40px; margin-bottom: 12px; }
.empty-title { font-size: 17px; font-weight: 700; color: var(--text); margin-bottom: 6px; }
.empty-desc { font-size: 13.5px; color: var(--text-3); margin-bottom: 18px; }
.empty-hot { display: flex; flex-wrap: wrap; justify-content: center; gap: 8px; max-width: 400px; margin: 0 auto; }
.empty-hot-tag {
  display: inline-flex; align-items: center; padding: 7px 14px; border-radius: 999px;
  font-size: 13px; font-weight: 600; color: var(--primary);
  background: color-mix(in srgb, var(--primary) 8%, transparent);
  border: 1px solid color-mix(in srgb, var(--primary) 18%, transparent);
  text-decoration: none; transition: transform 0.2s, background 0.25s;
}
.empty-hot-tag:active { transform: scale(0.94); }
.empty-hot-tag:hover { background: color-mix(in srgb, var(--primary) 14%, transparent); }

/* ---------- 桌面微调 ---------- */
@media (min-width: 640px) {
  .hero { padding-bottom: 40px; }
}

/* ---------- 减少动效 ---------- */
@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after { animation-duration: 0.01ms !important; animation-iteration-count: 1 !important; transition-duration: 0.01ms !important; }
  .reveal { opacity: 1; transform: none; }
}

/* ---------- 打印样式 ---------- */
@media print {
  :root { --bg: #fff; --card: #fff; --text: #000; --text-2: #333; --text-3: #666; --card-border: #ddd; --shadow: none; --shadow-hover: none; }
  body { background: #fff; color: #000; font-size: 11pt; }
  .hero, .toolbar, .site-footer, .hero-deco, .detail-topbar, .back-btn, .fav-btn, .card-fav-btn, .theme-toggle, .lang-switcher, .fresh-badge, .acc-chevron, .modal-backdrop { display: none !important; }
  .view { min-height: auto; }
  .view-detail { animation: none; }
  .detail-scroll { overflow: visible; }
  .detail-hero { padding: 10px 0; text-align: left; }
  .detail-flag { width: 60px; height: 40px; }
  .detail-hero h2 { font-size: 20pt; margin-top: 8px; }
  .detail-summary { font-size: 10pt; max-width: none; }
  .tax-detail-section, .residency-rule, .tax-hacks-section { max-width: none; padding: 10px 0; }
  .acc { border: 1px solid #ddd; border-radius: 8px; box-shadow: none; page-break-inside: avoid; }
  .acc-body { grid-template-rows: 1fr !important; }
  .country-card { box-shadow: none; border: 1px solid #ddd; page-break-inside: avoid; }
  .grid { grid-template-columns: 1fr; gap: 10px; }
  a { color: #000; text-decoration: underline; }
}