:root {
  --bg: #faf7f2;
  --bg-elevated: #fffdf9;
  --text: #2d221c;
  --text-muted: #8a7a6e;
  --border: #ece3da;
  --border-light: #f3ede6;
  --accent: #d97706;
  --accent-hover: #b45309;
  --accent-soft: rgba(217, 119, 6, 0.10);
  --accent-glow: rgba(217, 119, 6, 0.06);
  --chip: #fef3e2;
  --chip-text: #923d0e;
  --code-bg: #1c1917;
  --code-text: #e7e5e4;
  --shadow-sm: 0 1px 3px rgba(45, 34, 28, 0.06);
  --shadow: 0 4px 16px rgba(45, 34, 28, 0.07);
  --shadow-lg: 0 12px 40px rgba(45, 34, 28, 0.10);
  --radius: 20px;
  --radius-sm: 12px;
  --header-h: 68px;
  --max: 1100px;
  --narrow: 740px;
  --font: -apple-system, "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "Noto Sans SC", system-ui, sans-serif;
  --font-serif: "STSong", "Songti SC", "Noto Serif SC", "Source Han Serif SC", Georgia, serif;
  --mono: ui-monospace, "SF Mono", "Cascadia Code", "JetBrains Mono", Menlo, Consolas, monospace;
}
html.dark {
  --bg: #141110;
  --bg-elevated: #1f1b19;
  --text: #e7e3df;
  --text-muted: #94887e;
  --border: #352e2a;
  --border-light: #292320;
  --accent: #f59e0b;
  --accent-hover: #fbbf24;
  --accent-soft: rgba(245, 158, 11, 0.12);
  --accent-glow: rgba(245, 158, 11, 0.05);
  --chip: #33261b;
  --chip-text: #fcd34d;
  --code-bg: #0c0a09;
  --code-text: #d6d3d1;
  --shadow-sm: 0 1px 3px rgba(0,0,0,0.3);
  --shadow: 0 4px 16px rgba(0,0,0,0.35);
  --shadow-lg: 0 12px 40px rgba(0,0,0,0.5);
}
* { box-sizing: border-box; -webkit-tap-highlight-color: transparent; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  font-family: var(--font);
  background: var(--bg);
  color: var(--text);
  line-height: 1.8;
  min-height: 100vh;
}
::selection { background: var(--accent-soft); color: var(--accent-hover); }
a { color: var(--accent); text-decoration: none; }
a:hover { text-decoration: underline; }
img { max-width: 100%; height: auto; }
.container { width: min(100% - 2rem, var(--max)); margin: 0 auto; }
.container.narrow { width: min(100% - 2rem, var(--narrow)); }

#progress {
  position: fixed; top: 0; left: 0; height: 3px; width: 0;
  background: linear-gradient(90deg, var(--accent), var(--accent-hover));
  z-index: 999; transition: width .1s linear;
}

.site-header {
  position: sticky; top: 0; z-index: 100;
  backdrop-filter: blur(16px);
  background: color-mix(in srgb, var(--bg) 80%, transparent);
  border-bottom: 1px solid var(--border-light);
}
.header-inner {
  height: var(--header-h);
  display: flex; align-items: center; gap: 1.25rem;
}
.logo {
  font-weight: 800; font-size: 1.25rem;
  letter-spacing: -.02em;
  color: var(--text); text-decoration: none !important;
  display: flex; align-items: center; gap: .5rem;
}
.logo::before {
  content: "";
  display: inline-block;
  width: 28px; height: 28px;
  background: linear-gradient(135deg, var(--accent), var(--accent-hover));
  border-radius: 8px;
}
.nav-desktop { display: flex; gap: .25rem; margin-left: .5rem; flex: 1; }
.nav-desktop a, .mobile-nav a {
  color: var(--text-muted); padding: .45rem .85rem; border-radius: 999px;
  text-decoration: none; font-size: .95rem; font-weight: 500;
  transition: all .2s ease;
}
.nav-desktop a:hover, .mobile-nav a:hover,
.nav-desktop a.active, .mobile-nav a.active {
  color: var(--accent); background: var(--accent-soft); text-decoration: none;
}
.header-actions { margin-left: auto; display: flex; gap: .5rem; }
.icon-btn {
  width: 40px; height: 40px; border-radius: 12px; border: 1px solid var(--border);
  background: var(--bg-elevated); color: var(--text); cursor: pointer;
  display: inline-flex; align-items: center; justify-content: center;
  transition: all .2s ease;
}
.icon-btn:hover { border-color: var(--accent); transform: translateY(-1px); }
html:not(.dark) .icon-moon { display: none; }
html.dark .icon-sun { display: none; }
.menu-btn { display: none; }
.mobile-nav {
  display: none; flex-direction: column; padding: .5rem 1rem 1rem;
  border-top: 1px solid var(--border-light);
}
.mobile-nav.open { display: flex; }

.hero {
  padding: 4rem 0 2.5rem;
  text-align: center;
}
.hero h1 {
  margin: 0 0 .5rem;
  font-size: clamp(2.5rem, 6vw, 4rem);
  font-weight: 800;
  line-height: 1.1;
  letter-spacing: -.03em;
  background: linear-gradient(135deg, var(--accent), var(--accent-hover));
  -webkit-background-clip: text;
  -webkit-text-fill-color: transparent;
  background-clip: text;
}
.hero .lead {
  margin: 0 auto;
  color: var(--text-muted);
  font-size: 1.2rem;
  max-width: 30rem;
  line-height: 1.6;
}
.stats {
  display: flex; justify-content: center; flex-wrap: wrap; gap: .5rem;
  margin-top: 1.5rem;
}

.section { padding: 1.5rem 0 3rem; }
.section-header, .page-head {
  display: flex; align-items: end; justify-content: space-between; gap: 1rem;
  margin-bottom: 1.25rem;
}
.page-head { display: block; padding: 2.5rem 0 1rem; }
.page-head h1, .section-header h2 {
  margin: 0; letter-spacing: -.02em;
}
.page-head h1 { font-size: 2rem; }
.page-head p { margin: .4rem 0 0; color: var(--text-muted); }
.link-more {
  color: var(--text-muted); font-size: .95rem; white-space: nowrap;
  font-weight: 500; transition: color .2s;
}
.link-more:hover { color: var(--accent); }

.post-list { display: grid; gap: 1.25rem; }
.post-card {
  background: var(--bg-elevated);
  border: 1px solid var(--border-light);
  border-radius: var(--radius);
  padding: 1.5rem 1.6rem;
  box-shadow: var(--shadow);
  transition: all .25s cubic-bezier(.22,1,.36,1);
}
.post-card:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-lg);
  border-color: color-mix(in srgb, var(--accent) 35%, var(--border));
}
.post-card h2 {
  margin: 0 0 .55rem;
  font-size: 1.25rem;
  line-height: 1.35;
  font-weight: 700;
  letter-spacing: -.01em;
}
.post-card h2 a { color: var(--text); text-decoration: none; transition: color .2s; }
.post-card h2 a:hover { color: var(--accent); }
.post-meta {
  display: flex; flex-wrap: wrap; align-items: center; gap: .4rem .6rem;
  color: var(--text-muted); font-size: .88rem;
}
.post-meta .dot { opacity: .4; }
.excerpt {
  margin: .8rem 0 0;
  color: var(--text-muted);
  font-size: .98rem;
  line-height: 1.7;
  display: -webkit-box;
  -webkit-line-clamp: 2;
  -webkit-box-orient: vertical;
  overflow: hidden;
}
.chip-row { display: flex; flex-wrap: wrap; gap: .4rem; margin-top: .85rem; }
.chip {
  display: inline-flex; align-items: center;
  padding: .2rem .65rem;
  border-radius: 999px;
  background: var(--chip);
  color: var(--chip-text);
  font-size: .78rem;
  font-weight: 500;
  text-decoration: none !important;
  transition: all .2s;
}
.chip:hover { transform: scale(1.05); }

.tax-grid {
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(170px, 1fr));
  gap: .85rem;
}
.tax-card {
  display: flex; flex-direction: column; gap: .25rem;
  background: var(--bg-elevated);
  border: 1px solid var(--border-light);
  border-radius: 16px;
  padding: 1.1rem 1.2rem;
  color: var(--text);
  text-decoration: none !important;
  box-shadow: var(--shadow-sm);
  transition: all .25s cubic-bezier(.22,1,.36,1);
}
.tax-card strong { font-size: 1rem; }
.tax-card span { color: var(--text-muted); font-size: .85rem; }
.tax-card:hover {
  transform: translateY(-3px);
  box-shadow: var(--shadow);
  border-color: color-mix(in srgb, var(--accent) 35%, var(--border));
}

.article { padding: 2rem 0 3.5rem; }
.article-head {
  margin-bottom: 2rem;
  padding-bottom: 1.5rem;
  border-bottom: 1px solid var(--border-light);
}
.article-head h1 {
  margin: 0 0 .85rem;
  font-size: clamp(1.8rem, 4.5vw, 2.5rem);
  line-height: 1.2;
  letter-spacing: -.02em;
}

.prose {
  font-size: 1.08rem;
  line-height: 1.85;
  font-family: var(--font-serif);
  color: var(--text);
}
.prose > *:first-child { margin-top: 0; }
.prose h2, .prose h3, .prose h4 {
  margin-top: 2.2rem;
  margin-bottom: .75rem;
  line-height: 1.3;
  font-family: var(--font);
  font-weight: 700;
  letter-spacing: -.01em;
}
.prose h2 { font-size: 1.5rem; }
.prose h3 { font-size: 1.2rem; }
.prose p, .prose ul, .prose ol, .prose blockquote, .prose pre, .prose table { margin: 0 0 1.2rem; }
.prose ul, .prose ol { padding-left: 1.5rem; }
.prose li + li { margin-top: .35rem; }
.prose blockquote {
  margin-left: 0;
  padding: .85rem 1.15rem;
  border-left: 4px solid var(--accent);
  background: var(--accent-glow);
  border-radius: 0 14px 14px 0;
  color: var(--text-muted);
  font-style: italic;
}
.prose code {
  font-family: var(--mono);
  font-size: .85rem;
  background: var(--accent-soft);
  padding: .15em .45em;
  border-radius: 8px;
  font-weight: 500;
}
.prose pre {
  background: var(--code-bg);
  color: var(--code-text);
  padding: 1.15rem 1.25rem;
  border-radius: 14px;
  overflow-x: auto;
  font-size: .9rem;
  line-height: 1.6;
  box-shadow: var(--shadow);
}
.prose pre code {
  background: transparent;
  padding: 0;
  color: inherit;
  font-size: .875rem;
  font-weight: 400;
}
.prose table {
  width: 100%;
  border-collapse: collapse;
  display: block;
  overflow-x: auto;
  font-family: var(--font);
  font-size: .95rem;
}
.prose th, .prose td {
  border: 1px solid var(--border);
  padding: .6rem .8rem;
  text-align: left;
}
.prose th { background: var(--accent-soft); font-weight: 600; }
.prose hr { border: 0; border-top: 1px solid var(--border); margin: 2.5rem 0; }
.prose a {
  text-decoration: underline;
  text-underline-offset: 3px;
  text-decoration-thickness: 1px;
}
.prose img {
  border-radius: var(--radius-sm);
  box-shadow: var(--shadow);
}
.prose iframe { border-radius: var(--radius-sm); box-shadow: var(--shadow); }

.sponsor {
  margin-top: 2.5rem;
  padding: 1.35rem 1.5rem;
  border: 1px dashed color-mix(in srgb, var(--accent) 40%, var(--border));
  border-radius: var(--radius);
  background: var(--accent-glow);
}
.sponsor h3 { margin: 0 0 .35rem; font-size: 1.05rem; font-family: var(--font); }
.sponsor p { margin: 0 0 .85rem; color: var(--text-muted); font-size: .95rem; }
.sponsor summary {
  cursor: pointer; display: inline-flex; align-items: center; gap: .35rem;
  padding: .5rem 1rem;
  border-radius: 999px;
  background: var(--accent);
  color: white;
  font-weight: 600;
  font-size: .9rem;
  list-style: none;
  transition: background .2s;
}
.sponsor summary:hover { background: var(--accent-hover); }
.sponsor summary::-webkit-details-marker { display: none; }
.sponsor-qr { margin-top: 1rem; max-width: 200px; }
.sponsor-qr img {
  border-radius: var(--radius-sm);
  border: 1px solid var(--border);
  background: white;
}

.site-footer {
  border-top: 1px solid var(--border-light);
  margin-top: 3rem;
  padding: 1.75rem 0 2.25rem;
  color: var(--text-muted);
  font-size: .85rem;
}
.footer-inner {
  display: flex;
  flex-wrap: wrap;
  gap: .75rem 1.5rem;
  justify-content: space-between;
  align-items: center;
}
.beian { display: flex; flex-wrap: wrap; gap: .4rem .6rem; align-items: center; }
.beian a { color: var(--text-muted); }

@media (max-width: 800px) {
  .nav-desktop { display: none; }
  .menu-btn { display: inline-flex; }
  .hero { padding-top: 2.5rem; }
  .post-list { gap: 1rem; }
  .post-card { padding: 1.15rem 1.25rem; }
}
@media (prefers-reduced-motion: reduce) {
  *, *::before, *::after { transition-duration: 0s !important; }
}