@media (max-width: 1120px) {
  .primary-navigation ul {
    gap: 18px;
  }

  .primary-navigation a {
    font-size: 14px;
  }

  .brand {
    gap: 12px;
  }

  .brand__mark {
    width: 58px;
    height: 58px;
  }

  .brand__name {
    padding-left: 14px;
    font-size: 23px;
  }

  .opportunity-grid {
    grid-template-columns: repeat(3, minmax(0, 1fr));
  }

  .solution-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }
}

@media (max-width: 900px) {
  :root {
    --header-height: 108px;
  }

  .menu-toggle {
    display: flex;
  }

  .primary-navigation {
    position: absolute;
    top: calc(100% + 1px);
    right: 0;
    left: 0;
    max-height: 0;
    overflow: hidden;
    background: rgba(255, 255, 255, 0.99);
    border-radius: 0 0 18px 18px;
    box-shadow: var(--shadow-lg);
    opacity: 0;
    pointer-events: none;
    transition: max-height 240ms ease, opacity var(--transition);
  }

  .primary-navigation.is-open {
    max-height: calc(100vh - var(--header-height) - 20px);
    overflow-y: auto;
    opacity: 1;
    pointer-events: auto;
  }

  .primary-navigation ul {
    display: grid;
    gap: 0;
    padding: 12px 20px 20px;
  }

  .primary-navigation a {
    padding: 13px 10px;
    border-bottom: 1px solid var(--border);
  }

  .primary-navigation li:last-child a {
    border-bottom: 0;
  }

  .primary-navigation a::after {
    top: 50%;
    right: auto;
    bottom: auto;
    left: 0;
    width: 3px;
    height: 24px;
    transform: translateY(-50%) scaleY(0);
  }

  .primary-navigation a.is-active::after,
  .primary-navigation a:hover::after {
    transform: translateY(-50%) scaleY(1);
  }

  .menu-toggle[aria-expanded="true"] .menu-toggle__icon i:nth-child(1) {
    transform: translateY(6px) rotate(45deg);
  }

  .menu-toggle[aria-expanded="true"] .menu-toggle__icon i:nth-child(2) {
    opacity: 0;
  }

  .menu-toggle[aria-expanded="true"] .menu-toggle__icon i:nth-child(3) {
    transform: translateY(-6px) rotate(-45deg);
  }

  .hero__grid {
    grid-template-columns: 1fr;
    padding-block: 70px 110px;
  }

  .hero__content {
    max-width: 720px;
  }

  .hero__visual {
    min-height: 500px;
  }

  .faq-grid,
  .tax-comparison,
  .policy-layout,
  .optimization__grid {
    grid-template-columns: 1fr;
  }

  .faq-card--featured {
    transform: none;
  }

  .tax-comparison__center {
    min-height: 230px;
  }

  .tax-system-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  .optimization__grid {
    gap: 64px;
  }

  .optimization__content {
    max-width: 660px;
  }

  .contact-section__grid {
    grid-template-columns: 1fr;
  }

  .contact-section__qr {
    width: fit-content;
  }
}

@media (max-width: 720px) {
  :root {
    --header-height: 72px;
  }

  .container {
    width: min(calc(100% - 30px), var(--container));
  }

  .utility-bar {
    display: none;
  }

  .navigation-bar {
    height: 72px;
  }

  .brand {
    gap: 10px;
  }

  .brand__mark {
    width: 52px;
    height: 52px;
  }

  .brand__name {
    padding-left: 12px;
    font-size: 21px;
  }

  .menu-toggle__label {
    position: absolute;
    width: 1px;
    height: 1px;
    overflow: hidden;
    clip: rect(0 0 0 0);
  }

  .section {
    padding-block: 78px;
  }

  .hero h1 {
    font-size: clamp(42px, 13vw, 62px);
  }

  .hero__description {
    font-size: 16px;
  }

  .hero__visual {
    min-height: 390px;
  }

  .hero__visual::before {
    inset: 36px 15px 10px 32px;
  }

  .hero__visual-frame {
    inset: 14px 0 35px 12px;
    border-width: 7px;
  }

  .hero__metric--top {
    right: -4px;
  }

  .opportunity-grid,
  .faq-grid,
  .solution-grid {
    grid-template-columns: 1fr;
  }

  .opportunity-card {
    min-height: auto;
  }

  .tax-system-grid {
    grid-template-columns: 1fr;
  }

  .policy-layout {
    gap: 70px;
  }

  .source-note {
    grid-template-columns: 1fr;
    gap: 5px;
  }

  .pricing-summary {
    display: none;
  }

  .floating-contact {
    top: auto;
    right: 16px;
    bottom: 78px;
    display: grid;
    transform: none;
  }

  .floating-contact__item {
    width: 52px;
    min-height: 52px;
    padding: 8px;
    border-radius: 50%;
  }

  .floating-contact__phone--desktop {
    display: none;
  }

  .floating-contact__phone--mobile {
    display: grid;
  }

  .floating-contact__item span {
    position: absolute;
    width: 1px;
    height: 1px;
    overflow: hidden;
    clip: rect(0 0 0 0);
  }

  .floating-contact__item:hover,
  .floating-contact__item:focus-within {
    transform: translateY(-3px);
  }

  .floating-contact__panel {
    top: auto;
    right: 0;
    bottom: calc(100% + 14px);
    transform: translateY(8px);
  }

  .floating-contact__panel::after {
    top: auto;
    right: 18px;
    bottom: -8px;
    border-top: 0;
    border-right: 1px solid var(--border);
    border-bottom: 1px solid var(--border);
  }

  .floating-contact__wechat:hover .floating-contact__panel,
  .floating-contact__wechat:focus-within .floating-contact__panel,
  .floating-contact__panel.is-open {
    transform: translateY(0);
  }

  .back-to-top {
    right: 16px;
    bottom: 20px;
  }

  .site-footer__content {
    grid-template-columns: 1fr;
  }

  .site-footer nav {
    flex-wrap: wrap;
    gap: 10px 20px;
  }
}

@media (max-width: 480px) {
  .brand {
    gap: 8px;
  }

  .brand__mark {
    width: 46px;
    height: 46px;
  }

  .brand__name {
    padding-left: 10px;
    font-size: 19px;
  }

  .hero__grid {
    gap: 32px;
    padding-top: 54px;
  }

  .hero__actions,
  .hero__actions .button {
    width: 100%;
  }

  .hero__service-list {
    display: grid;
    grid-template-columns: 1fr 1fr;
  }

  .hero__visual {
    min-height: 310px;
  }

  .hero__metric {
    padding: 10px 14px;
  }

  .hero__metric strong {
    font-size: 17px;
  }

  .tax-period,
  .faq-card,
  .solution-card {
    padding: 26px 22px;
  }

  .region-grid article {
    padding-left: 66px;
  }

  .optimization__time {
    right: -6px;
    bottom: -42px;
    width: 110px;
    height: 110px;
  }

  .contact-section__qr {
    display: grid;
    width: 100%;
    justify-items: center;
    padding: 18px;
    text-align: center;
  }

  .contact-section__qr img {
    width: 160px;
    height: 160px;
  }

  .contact-phone strong {
    font-size: 27px;
  }

  .site-footer__content > div {
    display: grid;
    gap: 0;
  }
}

@media (prefers-reduced-motion: reduce) {
  *,
  *::before,
  *::after {
    scroll-behavior: auto !important;
    transition-duration: 0.01ms !important;
    animation-duration: 0.01ms !important;
    animation-iteration-count: 1 !important;
  }
}