.section {
  padding-block: 104px;
  scroll-margin-top: calc(var(--header-height) + 16px);
}

.section--light {
  background: var(--surface-alt);
}

.section-heading {
  max-width: 780px;
  margin-bottom: 48px;
}

.section-heading--center {
  margin-inline: auto;
  text-align: center;
}

.section-heading--center .eyebrow {
  justify-content: center;
}

.section-heading h2,
.contact-section h2,
.optimization h2 {
  margin: 0;
  color: var(--brand-blue-dark);
  font-size: clamp(34px, 4vw, 52px);
  line-height: 1.3;
  letter-spacing: -0.035em;
}

.section-heading > p:last-child {
  margin: 14px 0 0;
  color: var(--ink-soft);
  font-size: 17px;
}

#pricing .section-heading {
  max-width: none;
}

.opportunity-grid {
  display: grid;
  grid-template-columns: repeat(5, minmax(0, 1fr));
  gap: 18px;
}

.opportunity-card {
  position: relative;
  min-height: 244px;
  padding: 28px 24px;
  overflow: hidden;
  background: var(--surface);
  border: 1px solid var(--border);
  border-radius: var(--radius-md);
  box-shadow: 0 10px 32px rgba(15, 38, 75, 0.035);
  transition: transform var(--transition), box-shadow var(--transition), border-color var(--transition);
}

.opportunity-card:hover {
  border-color: rgba(1, 63, 143, 0.22);
  box-shadow: var(--shadow-sm);
  transform: translateY(-5px);
}

.opportunity-card > span {
  display: inline-grid;
  width: 40px;
  height: 40px;
  place-items: center;
  color: var(--brand-blue);
  background: var(--brand-blue-soft);
  border-radius: 50%;
  font-size: 12px;
  font-weight: 800;
}

.opportunity-card h3 {
  margin: 20px 0 9px;
  font-size: 18px;
  line-height: 1.4;
}

.opportunity-card p {
  margin: 0;
  color: var(--ink-soft);
  font-size: 14px;
  line-height: 1.75;
}

.faq-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  align-items: stretch;
  gap: 22px;
}

.faq-card {
  padding: 34px 30px;
  background: var(--surface);
  border: 1px solid var(--border);
  border-radius: var(--radius-md);
  box-shadow: var(--shadow-sm);
}

.faq-card--featured {
  color: #fff;
  background: linear-gradient(145deg, var(--brand-blue), var(--brand-blue-dark));
  border-color: transparent;
  transform: translateY(-12px);
}

.faq-card__number {
  color: var(--brand-gold);
  font-size: 13px;
  font-weight: 850;
  letter-spacing: 0.15em;
}

.faq-card h3 {
  min-height: 58px;
  margin: 15px 0;
  font-size: 20px;
  line-height: 1.45;
}

.faq-card p,
.faq-card ol {
  margin: 0;
  color: var(--ink-soft);
  font-size: 14px;
}

.faq-card--featured p {
  color: rgba(255, 255, 255, 0.78);
}

.faq-card ol {
  padding-left: 1.3em;
}

.subsection-heading {
  margin: 92px 0 32px;
}

.subsection-heading--compact {
  margin-top: 0;
}

.subsection-heading h3 {
  margin: 0;
  color: var(--brand-blue-dark);
  font-size: clamp(28px, 3vw, 38px);
  line-height: 1.35;
}

.tax-comparison {
  display: grid;
  grid-template-columns: 1fr 0.72fr 1fr;
  gap: 20px;
  align-items: stretch;
}

.tax-period {
  padding: 32px;
  background: var(--surface-alt);
  border-radius: var(--radius-md);
}

.tax-period--current {
  background: #edf8f4;
}

.tax-period__label {
  margin: 0;
  color: #0c8f6c;
  font-weight: 800;
}

.tax-period h4 {
  margin: 8px 0 18px;
  font-size: 21px;
}

.tax-period ul,
.solution-card ul,
.pricing-table ul,
.pricing-table ol {
  margin: 0;
  padding-left: 1.2em;
}

.tax-period li {
  margin-bottom: 10px;
  color: var(--ink-soft);
  font-size: 14px;
}

.tax-comparison__center {
  display: flex;
  flex-direction: column;
  align-items: center;
  justify-content: center;
  padding: 32px 24px;
  text-align: center;
  background: linear-gradient(145deg, var(--brand-blue), var(--brand-blue-dark));
  border-radius: var(--radius-md);
}

.tax-comparison__center svg {
  width: 58px;
  margin-bottom: 18px;
}

.tax-comparison__center circle {
  fill: var(--brand-gold);
}

.tax-comparison__center path {
  fill: none;
  stroke: #fff;
  stroke-linecap: round;
  stroke-linejoin: round;
  stroke-width: 6;
}

.tax-comparison__center strong {
  color: #fff;
  font-size: 20px;
}

.tax-comparison__center span {
  margin-top: 8px;
  color: rgba(255, 255, 255, 0.7);
  font-size: 13px;
}

.tax-system-grid {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 16px;
  margin-top: 22px;
}

.tax-system-grid article {
  padding: 28px 24px;
  border: 1px solid var(--border);
  border-radius: var(--radius-sm);
}

.tax-system-grid span {
  color: var(--brand-gold);
  font-size: 13px;
  font-weight: 850;
  letter-spacing: 0.08em;
}

.tax-system-grid h4 {
  margin: 7px 0;
  font-size: 18px;
}

.tax-system-grid p {
  margin: 0;
  color: var(--ink-soft);
  font-size: 13px;
}

.policy-layout {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 50px;
  margin-top: 92px;
}

.region-grid {
  display: grid;
  gap: 14px;
}

.region-grid article {
  position: relative;
  padding: 24px 24px 24px 76px;
  background: var(--surface-alt);
  border-radius: var(--radius-sm);
}

.region-grid span {
  position: absolute;
  top: 24px;
  left: 22px;
  display: grid;
  width: 38px;
  height: 38px;
  place-items: center;
  color: var(--brand-blue-dark);
  background: var(--brand-gold-light);
  border-radius: 50%;
  font-size: 12px;
  font-weight: 800;
}

.region-grid h4,
.decision-list h4 {
  margin: 0 0 6px;
  font-size: 17px;
}

.region-grid p,
.decision-list p {
  margin: 0;
  color: var(--ink-soft);
  font-size: 13px;
}

.decision-list {
  display: grid;
  gap: 20px;
}

.decision-list article {
  display: grid;
  grid-template-columns: 50px 1fr;
  gap: 15px;
}

.decision-list article > span {
  color: var(--brand-blue);
  font-size: 28px;
  font-weight: 850;
  line-height: 1.2;
}

.source-note {
  display: grid;
  grid-template-columns: auto 1fr;
  gap: 18px;
  margin-top: 54px;
  padding: 22px 26px;
  color: #604e17;
  background: #fff8dc;
  border: 1px solid #f0db8d;
  border-radius: var(--radius-sm);
}

.source-note p {
  margin: 0;
  font-size: 14px;
}

.optimization {
  position: relative;
  overflow: hidden;
  color: #fff;
  background: var(--surface-dark);
}

.optimization::after {
  position: absolute;
  top: -190px;
  right: -120px;
  width: 500px;
  height: 500px;
  background: var(--brand-gold);
  border-radius: 50%;
  content: "";
  opacity: 0.12;
}

.optimization__grid {
  position: relative;
  z-index: 2;
  display: grid;
  grid-template-columns: 1.08fr 0.92fr;
  align-items: center;
  gap: 76px;
}

.optimization__image {
  position: relative;
}

.optimization__image img {
  width: 100%;
  height: auto;
  aspect-ratio: 1.25;
  object-fit: cover;
  border-radius: var(--radius-lg);
  box-shadow: 0 30px 60px rgba(0, 0, 0, 0.28);
}

.optimization__time {
  position: absolute;
  right: -28px;
  bottom: -28px;
  display: grid;
  width: 132px;
  height: 132px;
  place-content: center;
  color: var(--surface-dark);
  text-align: center;
  background: var(--brand-gold-light);
  border: 8px solid var(--surface-dark);
  border-radius: 50%;
}

.optimization__time strong {
  font-size: 38px;
  line-height: 1;
}

.optimization__time span {
  font-size: 12px;
  font-weight: 700;
}

.eyebrow--light {
  color: var(--brand-gold-light);
}

.optimization h2,
.contact-section h2 {
  color: #fff;
}

.optimization__content > p:not(.eyebrow) {
  margin: 22px 0;
  color: #afbdd1;
  font-size: 17px;
}

.check-list {
  display: grid;
  gap: 12px;
  margin: 28px 0 32px;
  padding: 0;
  list-style: none;
}

.check-list li::before {
  display: inline-grid;
  width: 22px;
  height: 22px;
  margin-right: 10px;
  place-items: center;
  color: var(--surface-dark);
  background: var(--brand-gold-light);
  border-radius: 50%;
  content: "✓";
  font-size: 12px;
  font-weight: 900;
}

.solution-grid {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 18px;
}

.solution-card {
  position: relative;
  min-height: 410px;
  padding: 34px 28px;
  overflow: hidden;
  background: var(--surface);
  border: 1px solid var(--border);
  border-radius: var(--radius-md);
  box-shadow: var(--shadow-sm);
}

.solution-card--accent {
  color: #fff;
  background: linear-gradient(160deg, var(--brand-blue) 0%, var(--brand-blue-dark) 100%);
  border-color: transparent;
}

.solution-card__icon {
  display: grid;
  width: 62px;
  height: 62px;
  margin-bottom: 28px;
  place-items: center;
  color: var(--brand-blue);
  background: var(--brand-blue-soft);
  border-radius: 18px;
}

.solution-card--accent .solution-card__icon {
  color: var(--surface-dark);
  background: var(--brand-gold-light);
}

.solution-card__icon svg {
  width: 36px;
  fill: none;
  stroke: currentColor;
  stroke-linecap: round;
  stroke-linejoin: round;
  stroke-width: 2.2;
}

.solution-card > span {
  position: absolute;
  top: 38px;
  right: 28px;
  color: rgba(1, 63, 143, 0.14);
  font-size: 36px;
  font-weight: 900;
}

.solution-card--accent > span {
  color: rgba(255, 255, 255, 0.16);
}

.solution-card h3 {
  margin: 0 0 18px;
  font-size: 24px;
}

.solution-card li {
  margin-bottom: 9px;
  color: var(--ink-soft);
  font-size: 14px;
}

.solution-card--accent li {
  color: rgba(255, 255, 255, 0.78);
}

.pricing-summary {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  margin-bottom: 26px;
  overflow: hidden;
  background: var(--brand-blue-dark);
  border-radius: var(--radius-md);
}

.pricing-summary div {
  display: grid;
  padding: 24px 30px;
  border-right: 1px solid rgba(255, 255, 255, 0.12);
}

.pricing-summary div:last-child {
  border-right: 0;
}

.pricing-summary span {
  color: #97aac5;
  font-size: 12px;
}

.pricing-summary strong {
  color: #fff;
  font-size: 20px;
}

.table-scroll {
  overflow-x: auto;
  border: 1px solid var(--border);
  border-radius: var(--radius-md);
  box-shadow: var(--shadow-sm);
  -webkit-overflow-scrolling: touch;
}

.pricing-table {
  width: 100%;
  min-width: 980px;
  border-collapse: collapse;
  background: #fff;
  font-size: 14px;
}

.pricing-table caption {
  padding: 18px 24px;
  color: #fff;
  background: var(--brand-blue);
  font-size: 19px;
  font-weight: 750;
  text-align: left;
}

.pricing-table th,
.pricing-table td {
  padding: 22px 20px;
  border-right: 1px solid var(--border);
  border-bottom: 1px solid var(--border);
  text-align: left;
  vertical-align: top;
}

.pricing-table tr:last-child th,
.pricing-table tr:last-child td {
  border-bottom: 0;
}

.pricing-table th:last-child,
.pricing-table td:last-child {
  border-right: 0;
}

.pricing-table thead th {
  color: var(--brand-blue-dark);
  background: var(--brand-blue-soft);
}

.pricing-table tbody th {
  width: 120px;
  color: var(--brand-blue);
  background: #fafcff;
  font-size: 16px;
}

.pricing-table__group,
.pricing-table__fee {
  vertical-align: middle !important;
}

.pricing-table__project {
  width: 270px;
  padding-block: 10px !important;
  line-height: 1.45;
}

.pricing-table__fee {
  width: 190px;
  border-left: 1px solid var(--border);
}

.pricing-table__remarks {
  border-left: 1px solid var(--border);
  line-height: 1.75;
}

.pricing-table li {
  margin-bottom: 4px;
}

.pricing-table__price {
  color: var(--brand-blue);
  font-size: 26px;
  font-weight: 850;
}

.pricing-notes {
  display: grid;
  gap: 10px;
  margin-top: 24px;
  padding: 26px 30px;
  background: var(--surface-alt);
  border-radius: var(--radius-sm);
}

.pricing-notes p {
  margin: 0;
  color: var(--ink-soft);
  font-size: 14px;
}

.pricing-notes strong {
  color: var(--brand-blue-dark);
}

.pricing-notes__source {
  padding-top: 10px;
  border-top: 1px solid var(--border);
}

.contact-section {
  padding-block: 82px;
  color: #fff;
  background: linear-gradient(125deg, var(--brand-blue-dark), var(--brand-blue));
  scroll-margin-top: calc(var(--header-height) + 16px);
}

.contact-section__grid {
  display: grid;
  grid-template-columns: 1fr auto;
  align-items: center;
  gap: 70px;
}

.contact-section__grid > div:first-child > p:not(.eyebrow) {
  max-width: 710px;
  margin: 18px 0 28px;
  color: rgba(255, 255, 255, 0.72);
  font-size: 17px;
}

.contact-phone {
  display: inline-grid;
  gap: 2px;
}

.contact-phone span {
  color: var(--brand-gold-light);
  font-size: 13px;
  font-weight: 700;
}

.contact-phone strong {
  font-size: 32px;
  letter-spacing: 0.04em;
}

.contact-section__qr {
  display: flex;
  align-items: center;
  gap: 20px;
  padding: 14px 24px 14px 14px;
  color: var(--ink);
  background: #fff;
  border-radius: 20px;
  box-shadow: 0 20px 50px rgba(0, 0, 0, 0.2);
}

.contact-section__qr img,
.floating-contact__panel img {
  aspect-ratio: 1;
  object-fit: contain;
  background: #fff;
}

.contact-section__qr img {
  width: 126px;
  height: 126px;
}

.contact-section__qr div {
  display: grid;
}

.contact-section__qr span {
  color: var(--ink-soft);
  font-size: 12px;
}

.floating-contact {
  position: fixed;
  top: 48%;
  right: 18px;
  z-index: 900;
  display: grid;
  justify-items: end;
  gap: 8px;
  transform: translateY(-50%);
}

.floating-contact__item {
  position: relative;
  display: grid;
  width: 70px;
  min-height: 72px;
  place-items: center;
  padding: 9px 6px;
  color: var(--brand-blue-dark);
  background: rgba(255, 255, 255, 0.97);
  border: 1px solid rgba(1, 63, 143, 0.14);
  border-radius: 14px;
  box-shadow: var(--shadow-sm);
  text-align: center;
  transition: color var(--transition), background var(--transition), transform var(--transition);
}

button.floating-contact__item,
.floating-contact__item button {
  border: 0;
  cursor: pointer;
}

.floating-contact__item button {
  display: grid;
  width: 100%;
  place-items: center;
  padding: 0;
  color: inherit;
  background: transparent;
}

.floating-contact__item:hover,
.floating-contact__item:focus-within {
  color: #fff;
  background: var(--brand-blue);
  transform: translateX(-3px);
}

.floating-contact__item svg {
  width: 28px;
  height: 28px;
  fill: none;
  stroke: currentColor;
  stroke-linecap: round;
  stroke-linejoin: round;
  stroke-width: 2.4;
}

.floating-contact__item span {
  display: block;
  font-size: 11px;
  line-height: 1.2;
}

.floating-contact__phone--desktop {
  cursor: default;
}

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

.floating-contact__panel {
  position: absolute;
  top: 50%;
  right: calc(100% + 14px);
  display: grid;
  width: 184px;
  padding: 14px;
  place-items: center;
  color: var(--ink);
  background: #fff;
  border: 1px solid var(--border);
  border-radius: 16px;
  box-shadow: var(--shadow-lg);
  opacity: 0;
  pointer-events: none;
  transform: translate(8px, -50%);
  transition: opacity var(--transition), transform var(--transition);
}

.floating-contact__panel::after {
  position: absolute;
  top: calc(50% - 7px);
  right: -8px;
  width: 14px;
  height: 14px;
  background: #fff;
  border-top: 1px solid var(--border);
  border-right: 1px solid var(--border);
  content: "";
  transform: rotate(45deg);
}

.floating-contact__panel img {
  width: 152px;
  height: 152px;
}

.floating-contact__panel strong {
  font-size: 13px;
}

.floating-contact__phone-panel {
  width: 210px;
  min-height: 94px;
  gap: 6px;
  padding: 18px 22px;
}

.floating-contact__phone-panel span {
  color: var(--ink-soft);
  font-size: 12px;
}

.floating-contact__phone-panel strong {
  color: var(--brand-blue-dark);
  font-size: 22px;
  letter-spacing: 0.04em;
}

.floating-contact__wechat:hover .floating-contact__panel,
.floating-contact__wechat:focus-within .floating-contact__panel,
.floating-contact__panel.is-open {
  opacity: 1;
  pointer-events: auto;
  transform: translate(0, -50%);
}

.floating-contact__phone--desktop:hover .floating-contact__phone-panel,
.floating-contact__phone--desktop:focus-within .floating-contact__phone-panel {
  opacity: 1;
  transform: translate(0, -50%);
}

.back-to-top {
  position: fixed;
  right: 22px;
  bottom: 24px;
  z-index: 900;
  display: grid;
  width: 48px;
  height: 48px;
  place-items: center;
  color: #fff;
  background: var(--brand-gold);
  border: 0;
  border-radius: 50%;
  box-shadow: 0 10px 28px rgba(149, 109, 0, 0.3);
  cursor: pointer;
  opacity: 0;
  pointer-events: none;
  transform: translateY(16px);
  transition: opacity var(--transition), transform var(--transition), background var(--transition);
}

.back-to-top:hover {
  background: #c99508;
}

.back-to-top.is-visible {
  opacity: 1;
  pointer-events: auto;
  transform: translateY(0);
}

.back-to-top svg {
  width: 22px;
  fill: none;
  stroke: currentColor;
  stroke-linecap: round;
  stroke-linejoin: round;
  stroke-width: 2.4;
}

.site-footer {
  padding-block: 34px;
  color: #9eabc0;
  background: #0b1424;
  border-top: 1px solid rgba(255, 255, 255, 0.08);
}

.site-footer__content {
  display: grid;
  grid-template-columns: 1fr auto;
  gap: 16px 40px;
  align-items: center;
}

.site-footer__content > div {
  display: flex;
  align-items: baseline;
  gap: 14px;
}

.site-footer strong {
  color: #fff;
  font-size: 20px;
}

.site-footer nav {
  display: flex;
  gap: 24px;
  font-size: 13px;
}

.site-footer nav a:hover {
  color: #fff;
}

.site-footer p {
  grid-column: 1 / -1;
  margin: 0;
  padding-top: 14px;
  border-top: 1px solid rgba(255, 255, 255, 0.08);
  font-size: 12px;
}