:root{
  --navy:#112f52; --navy-2:#1a3d68; --gold:#b9a271; --gold-dark:#97814f;
  --ink:#1a1f2b; --muted:#5d6675; --line:#e6e8ec; --soft:#f7f6f2; --wa:#25d366;
}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth}
body{font-family:"Plus Jakarta Sans",system-ui,-apple-system,"Segoe UI",Roboto,sans-serif;color:var(--ink);background:#fff;line-height:1.65;-webkit-font-smoothing:antialiased}
html[lang^=zh] body{font-family:"Plus Jakarta Sans","Noto Sans SC","PingFang SC","Microsoft YaHei",sans-serif}
a{color:inherit;text-decoration:none}
.wrap{max-width:1080px;margin:0 auto;padding:0 20px}
section{padding:80px 0}
.soft{background:var(--soft)}
h1,h2{font-family:"Libre Baskerville",Georgia,serif;font-weight:700;line-height:1.25;color:var(--navy)}
html[lang^=zh] h1,html[lang^=zh] h2{font-family:"Libre Baskerville","Noto Serif SC","Songti SC",serif}
h2{font-size:clamp(1.6rem,3vw,2.1rem);margin-bottom:12px}
h3{font-size:1.05rem;line-height:1.35;margin-bottom:6px}
.sub{color:var(--muted);max-width:620px;margin-bottom:36px}

.btn{display:inline-flex;align-items:center;justify-content:center;gap:8px;font:inherit;font-weight:700;padding:13px 22px;border-radius:8px;border:0;cursor:pointer;transition:background .15s}
.btn-wa{background:var(--wa);color:#fff}.btn-wa:hover{background:#1eb757}
.btn-gold{background:var(--gold);color:#fff}.btn-gold:hover{background:var(--gold-dark)}
.btn-line{border:1.5px solid rgba(255,255,255,.45);color:#fff}.btn-line:hover{background:rgba(255,255,255,.08)}
.btn-block{width:100%}

/* header */
header{position:sticky;top:0;z-index:50;background:#fff;border-bottom:1px solid var(--line)}
.nav{display:flex;align-items:center;justify-content:space-between;height:68px;gap:16px}
.logo{display:flex;align-items:center;gap:10px}
.logo img{width:38px;height:38px;display:block}
.logo span{display:flex;flex-direction:column;line-height:1.1}
.logo b{font-family:"Libre Baskerville",Georgia,serif;font-size:1.2rem;color:var(--navy);letter-spacing:.04em}
.logo i{font-style:normal;font-family:"Libre Baskerville",Georgia,serif;font-size:.55rem;letter-spacing:.24em;color:var(--gold);text-transform:uppercase;margin-top:3px}
.links{display:flex;gap:26px;align-items:center;font-size:.93rem;font-weight:600;color:var(--muted)}
.links a:hover{color:var(--navy)}
.right{display:flex;align-items:center;gap:12px}
.lang{display:flex;font-size:.82rem;font-weight:700;border:1px solid var(--line);border-radius:6px;overflow:hidden}
.lang a{padding:5px 10px;color:var(--muted)}
.lang a.on{background:var(--navy);color:#fff}
.menu{display:none;background:none;border:0;padding:8px;cursor:pointer}
.menu span{display:block;width:22px;height:2px;background:var(--navy);margin:5px 0}

/* hero */
.hero{background:var(--navy);color:#fff;padding:76px 0 84px}
.hero-grid{display:grid;grid-template-columns:1.2fr .8fr;gap:56px;align-items:center}
.hero h1{color:#fff;font-size:clamp(2rem,4.6vw,3.1rem);margin-bottom:18px}
.hero h1 em{font-style:normal;color:var(--gold)}
.hero p{color:#c8d3e3;font-size:1.08rem;max-width:520px;margin-bottom:28px}
.hero .btns{display:flex;gap:12px;flex-wrap:wrap}
.hero small{display:block;margin-top:16px;color:#93a3bb;font-size:.85rem}

.bill{background:#fff;color:var(--ink);border-radius:12px;padding:26px}
.bill h3{color:var(--navy);margin-bottom:16px}
.bill div{display:flex;justify-content:space-between;gap:12px;padding:7px 0;font-size:.95rem;color:var(--muted)}
.bill s{text-decoration-color:#d64545;text-decoration-thickness:2px}
.bill .total{border-top:1px dashed var(--line);margin-top:8px;padding-top:14px;color:var(--navy);font-weight:700}
.bill .total b{font-size:1.5rem;color:var(--gold-dark)}

/* lists */
.checks{list-style:none;display:grid;grid-template-columns:1fr 1fr;gap:12px 32px}
.checks li{position:relative;padding-left:28px}
.checks li::before{content:"";position:absolute;left:0;top:.45em;width:16px;height:9px;border-left:2.5px solid var(--gold);border-bottom:2.5px solid var(--gold);transform:rotate(-45deg)}

.steps{list-style:none;display:grid;grid-template-columns:repeat(4,1fr);gap:20px;counter-reset:s}
.steps li{border-top:3px solid var(--navy);padding-top:16px}
.steps li::before{counter-increment:s;content:"0" counter(s);display:block;font-family:"Libre Baskerville",Georgia,serif;font-size:1.5rem;color:var(--gold);margin-bottom:6px}
.steps p{color:var(--muted);font-size:.93rem}
.steps em{display:block;font-style:normal;font-size:.82rem;font-weight:700;color:var(--navy);margin-top:8px}
.note{color:var(--muted);font-size:.88rem;margin-top:24px}

.cols{display:grid;grid-template-columns:1fr 1fr;gap:48px}
.cols h3{color:var(--navy);margin-bottom:14px}

.about{display:grid;grid-template-columns:1.1fr .9fr;gap:48px;align-items:start}
.about p{color:var(--muted);margin-bottom:14px}
.svc{list-style:none;border-top:1px solid var(--line)}
.svc li{padding:13px 0;border-bottom:1px solid var(--line);font-weight:600;color:var(--navy)}
.more{color:var(--gold-dark);font-weight:700}

/* faq */
.faq{max-width:780px}
.faq details{border-bottom:1px solid var(--line)}
.faq summary{list-style:none;cursor:pointer;padding:18px 0;font-weight:700;display:flex;justify-content:space-between;gap:16px;color:var(--navy)}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";font-size:1.3rem;line-height:1;color:var(--gold-dark)}
.faq details[open] summary::after{content:"–"}
.faq p{color:var(--muted);padding-bottom:18px}

/* contact */
.contact{display:grid;grid-template-columns:.85fr 1.15fr;gap:48px;align-items:start}
.info{list-style:none;display:grid;gap:18px;margin-top:8px}
.info b{display:block;font-size:.85rem;color:var(--muted);font-weight:600}
.info a,.info span{color:var(--navy);font-weight:600}
.info a:hover{color:var(--gold-dark)}
form{background:#fff;border:1px solid var(--line);border-radius:12px;padding:28px}
.row{display:grid;grid-template-columns:1fr 1fr;gap:14px}
label{display:block;font-size:.88rem;font-weight:600;margin-bottom:5px}
input,select,textarea{width:100%;padding:12px 13px;border:1.5px solid var(--line);border-radius:8px;font:inherit;font-size:.95rem;color:var(--ink);background:#fff}
input:focus,select:focus,textarea:focus{outline:none;border-color:var(--navy)}
.field{margin-bottom:14px}
textarea{min-height:96px;resize:vertical}
.form-note{font-size:.82rem;color:var(--muted);margin-top:10px;text-align:center}
.form-note a{color:var(--gold-dark);font-weight:700}

/* footer */
footer{background:#0b2240;color:#9aaac0;padding:44px 0 28px;font-size:.88rem}
.foot{display:flex;justify-content:space-between;gap:32px;flex-wrap:wrap;margin-bottom:28px}
footer .logo b{color:#fff}
footer p{max-width:420px;margin-top:12px}
footer a:hover{color:#fff}
.legal{border-top:1px solid rgba(255,255,255,.08);padding-top:18px;font-size:.78rem;color:#71839c}

.wa-float{position:fixed;right:18px;bottom:18px;width:56px;height:56px;border-radius:50%;background:var(--wa);display:grid;place-items:center;box-shadow:0 8px 20px rgba(0,0,0,.2);z-index:60}
.wa-float svg{width:28px;height:28px;fill:#fff}

@media (max-width:900px){
  .hero-grid,.about,.contact,.cols{grid-template-columns:1fr;gap:36px}
  .steps{grid-template-columns:1fr 1fr}
}
@media (max-width:720px){
  .links{display:none;position:absolute;top:68px;left:0;right:0;background:#fff;flex-direction:column;align-items:flex-start;padding:18px 20px;gap:16px;border-bottom:1px solid var(--line)}
  .links.open{display:flex}
  .menu{display:block}
  section{padding:56px 0}
  .hero{padding:52px 0 60px}
  .checks,.steps,.row{grid-template-columns:1fr}
  form{padding:20px}
}

/* office photo */
.office{margin:0 0 48px}
.office img{display:block;width:100%;height:auto;aspect-ratio:16/7;object-fit:cover;border-radius:12px}
.office figcaption{font-size:.85rem;color:var(--muted);margin-top:10px}
@media (max-width:720px){.office img{aspect-ratio:4/3;object-position:40% 50%}}

/* guide pages */
.page-hero{background:var(--navy);color:#fff;padding:52px 0 48px}
.page-hero h1{color:#fff;font-size:clamp(1.7rem,4vw,2.5rem);margin-bottom:12px;max-width:820px}
.page-hero p{color:#c8d3e3;max-width:680px}
.crumbs{font-size:.82rem;color:#93a3bb;margin-bottom:14px}
.crumbs a:hover{color:#fff}
.updated{display:block;margin-top:14px;font-size:.82rem;color:#93a3bb}
.article{max-width:760px;padding:56px 0 24px}
.article h2{font-size:clamp(1.3rem,2.6vw,1.65rem);margin:40px 0 12px}
.article h2:first-child{margin-top:0}
.article h3{color:var(--navy);margin:22px 0 6px}
.article p{margin-bottom:14px}
.article ul,.article ol{margin:0 0 16px 22px}
.article li{margin-bottom:6px}
.article a{color:var(--gold-dark);font-weight:600}
.article strong{color:var(--navy)}
.table-wrap{overflow-x:auto;margin:8px 0 20px}
table{width:100%;border-collapse:collapse;font-size:.93rem;min-width:520px}
th,td{text-align:left;padding:11px 12px;border-bottom:1px solid var(--line);vertical-align:top}
th{background:var(--soft);color:var(--navy);font-weight:700}
td:first-child{font-weight:600;color:var(--navy)}
.callout{background:var(--soft);border-left:3px solid var(--gold);padding:16px 18px;border-radius:0 8px 8px 0;margin:20px 0}
.callout p:last-child{margin-bottom:0}
.offer{background:var(--navy);color:#fff;border-radius:12px;padding:28px;margin:40px 0 8px;display:flex;justify-content:space-between;align-items:center;gap:20px;flex-wrap:wrap}
.offer h2{color:#fff;margin:0 0 6px;font-size:1.35rem}
.offer p{color:#c8d3e3;margin:0}
.related{padding:24px 0 72px;max-width:760px}
.related h2{font-size:1.2rem;margin-bottom:12px}
.related ul{list-style:none;border-top:1px solid var(--line)}
.related li{border-bottom:1px solid var(--line)}
.related a{display:block;padding:12px 0;font-weight:600;color:var(--navy)}
.related a:hover{color:var(--gold-dark)}
.guides{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:14px}
.guides a{display:block;border:1px solid var(--line);border-radius:10px;padding:18px;background:#fff;font-weight:700;color:var(--navy);transition:border-color .15s}
.guides a:hover{border-color:var(--gold)}
.guides span{display:block;font-weight:400;font-size:.88rem;color:var(--muted);margin-top:4px}
.foot-links{display:flex;flex-wrap:wrap;gap:6px 18px;margin-top:10px}

/* tax calculator */
.calc{border:1px solid var(--line);border-radius:12px;padding:24px;margin:24px 0;background:#fff}
.calc h3{margin:0 0 14px}
.calc .row{margin-bottom:6px}
.calc input{font-size:1.05rem;font-weight:700;color:var(--navy)}
.calc-out{border-top:1px solid var(--line);margin-top:10px;padding-top:6px}
.calc-out div{display:flex;justify-content:space-between;gap:12px;padding:8px 0}
.calc-out small{display:block;color:var(--muted);font-size:.82rem}
.calc-out .save{border-top:1px dashed var(--line);margin-top:4px;padding-top:12px;font-weight:700;color:var(--navy);font-size:1.05rem}
.calc-out .save b{color:#1c8a4d;font-size:1.35rem}
.calc-out .save.neg b{color:#b42318}
.calc-hint{font-size:.88rem;color:var(--muted);margin:8px 0 0}

/* collapse menu earlier now that it has more items */
.links a{white-space:nowrap}
@media (max-width:1080px){
  .links{display:none;position:absolute;top:68px;left:0;right:0;background:#fff;flex-direction:column;align-items:flex-start;padding:18px 20px;gap:16px;border-bottom:1px solid var(--line)}
  .links.open{display:flex}
  .menu{display:block}
}