:root{
  --blue:#0b5bb5; --blue-d:#084a94; --blue-bg:#eef5fc;
  --ink:#1f2d3d; --sub:#6b7a8c; --line:#e3e9f0;
  --gold:#b7791f; --red:#c0392b; --green:#1e7e4e;
  --bg:#f5f7fa; --card:#ffffff;
}
*{margin:0;padding:0;box-sizing:border-box}
body{font-family:"PingFang SC","Microsoft YaHei",system-ui,sans-serif;background:var(--bg);color:var(--ink);font-size:15px;line-height:1.65}
a{color:var(--blue);text-decoration:none}
a:hover{text-decoration:underline}
.wrap{max-width:1180px;margin:0 auto;padding:0 20px}

/* 顶栏 */
.topbar{background:linear-gradient(135deg,#0a4f9e,#0b5bb5);color:#fff;box-shadow:0 2px 8px rgba(0,0,0,.12);position:sticky;top:0;z-index:50}
.topbar .wrap{display:flex;align-items:center;gap:28px;height:60px}
.brand{color:#fff;font-size:19px;font-weight:700;letter-spacing:1px;white-space:nowrap}
.brand:hover{text-decoration:none}
.topbar nav{display:flex;gap:6px}
.topbar nav a{color:#dbe9fa;padding:6px 14px;border-radius:16px;font-size:15px}
.topbar nav a:hover{background:rgba(255,255,255,.15);text-decoration:none}
.topbar nav a.on{background:rgba(255,255,255,.22);color:#fff;font-weight:600}
.searchbox{margin-left:auto;display:flex;background:#fff;border-radius:20px;overflow:hidden;width:420px}
.searchbox input{flex:1;border:0;outline:0;padding:9px 16px;font-size:14px}
.searchbox select{border:0;border-left:1px solid var(--line);background:#f2f6fb;color:var(--ink);padding:0 8px;font-size:13px}
.searchbox button{border:0;background:var(--gold);color:#fff;padding:0 22px;font-size:14px;cursor:pointer}
.searchbox button:hover{background:#a3671a}

/* 卡片与布局 */
.card{background:var(--card);border:1px solid var(--line);border-radius:10px;padding:20px 24px;margin-bottom:18px}
.card h2{font-size:17px;margin-bottom:14px;padding-left:10px;border-left:4px solid var(--blue)}
.card h3{font-size:15px;margin:14px 0 8px;color:var(--blue-d)}
.grid{display:grid;gap:14px}
.g4{grid-template-columns:repeat(4,1fr)}
.g3{grid-template-columns:repeat(3,1fr)}
.g2{grid-template-columns:repeat(2,1fr)}
@media(max-width:900px){.g4,.g3,.g2{grid-template-columns:repeat(2,1fr)}.searchbox{width:260px}}

/* 首页统计 */
.hero{background:linear-gradient(135deg,#0a4f9e 0%,#1173d4 100%);color:#fff;border-radius:12px;padding:34px 36px;margin:22px 0}
.hero h1{font-size:26px;margin-bottom:8px}
.hero p{color:#cfe3f9;font-size:14px}
.statrow{display:flex;gap:36px;margin-top:20px}
.stat .num{font-size:30px;font-weight:700}
.stat .lbl{font-size:13px;color:#bcd6f3}

/* 税种分类 */
.taxcat{margin-bottom:6px}
.taxcat .catname{font-size:14px;color:var(--sub);margin:10px 0 8px;font-weight:600}
.taxchips{display:flex;flex-wrap:wrap;gap:10px}
.chip{display:flex;align-items:center;gap:8px;background:var(--blue-bg);border:1px solid #d0e2f4;border-radius:8px;padding:8px 16px;font-size:15px}
.chip b{color:var(--blue-d);font-size:16px}
.chip:hover{border-color:var(--blue);background:#e0eefb;text-decoration:none}
.chip .n{font-size:12px;color:var(--sub)}

/* 列表 */
.listrow{padding:14px 6px;border-bottom:1px solid var(--line)}
.listrow:last-child{border-bottom:0}
.listrow .t{font-size:16px;font-weight:600}
.listrow .meta{font-size:13px;color:var(--sub);margin-top:4px;display:flex;flex-wrap:wrap;gap:14px}
.listrow .snippet{font-size:13.5px;color:#4a5a6b;margin-top:6px;display:-webkit-box;-webkit-line-clamp:2;-webkit-box-orient:vertical;overflow:hidden}
.tag{display:inline-block;font-size:12px;border-radius:4px;padding:1px 8px;margin-right:6px}
.tag.lv-law{background:#fdeeee;color:var(--red)}
.tag.lv-reg{background:#fdf3e3;color:var(--gold)}
.tag.lv-doc{background:#e8f4ec;color:var(--green)}
.tag.lv-other{background:#eef1f5;color:var(--sub)}
.tag.tax{background:var(--blue-bg);color:var(--blue-d)}
.tag.aging-valid{background:#e8f4ec;color:var(--green)}
.tag.aging-invalid{background:#fdeeee;color:var(--red)}

/* 过滤器 */
.filters{display:flex;flex-wrap:wrap;gap:10px;align-items:center;margin-bottom:14px}
.filters select,.filters input{padding:7px 10px;border:1px solid var(--line);border-radius:6px;font-size:14px;background:#fff}
.filters .lbl{font-size:13px;color:var(--sub)}
.pager{display:flex;gap:6px;justify-content:center;margin:18px 0}
.pager a,.pager span{padding:6px 13px;border:1px solid var(--line);border-radius:6px;font-size:14px;background:#fff}
.pager .cur{background:var(--blue);color:#fff;border-color:var(--blue)}
.resultbar{font-size:14px;color:var(--sub);margin-bottom:8px}

/* 详情页 */
.doc-meta{display:grid;grid-template-columns:repeat(2,1fr);gap:8px 30px;background:#f7fafd;border:1px solid var(--line);border-radius:8px;padding:14px 18px;margin:14px 0;font-size:14px}
.doc-meta b{color:var(--sub);font-weight:400;margin-right:8px}
.doc-body{font-size:15.5px;line-height:2;white-space:pre-wrap;padding:6px 4px;max-height:none}
.doc-body.maxh{max-height:520px;overflow:hidden;position:relative}
.more-btn{text-align:center;margin:8px 0}

/* 指引 */
.guide-block{border-left:4px solid var(--gold);background:#fdf9f0;border-radius:0 8px 8px 0;padding:14px 18px;margin:12px 0}
.guide-block h4{color:var(--gold);font-size:15px;margin-bottom:8px}
.guide-block ul{padding-left:20px}
.guide-block li{margin:5px 0}
.lawbasis{background:#fdeeee;border-left:4px solid var(--red);border-radius:0 8px 8px 0;padding:12px 16px;margin:10px 0;font-size:14.5px}

.kv{display:grid;grid-template-columns:130px 1fr;gap:6px 14px;font-size:14px}
.kv b{color:var(--sub);font-weight:400}

.side{display:flex;gap:8px;flex-wrap:wrap}
.footer{background:#22303f;color:#93a5b8;font-size:13px;padding:20px 0;margin-top:36px;text-align:center}
.empty{padding:80px 0;text-align:center;color:var(--sub)}
.layertitle{font-size:13.5px;color:var(--gold);font-weight:700;margin:12px 0 6px}

/* HR 税务专区 */
.hr-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:14px}
@media(max-width:900px){.hr-grid{grid-template-columns:repeat(2,1fr)}}
.hr-card{display:block;background:var(--blue-bg);border:1px solid #d0e2f4;border-radius:10px;padding:16px 18px;color:var(--ink)}
.hr-card:hover{border-color:var(--blue);background:#e0eefb;text-decoration:none}
.hr-card .hr-name{font-size:15.5px;font-weight:700;color:var(--blue-d);margin-bottom:6px}
.hr-card .hr-desc{font-size:13px;color:var(--sub);line-height:1.5;min-height:40px}
.hr-card .hr-count{font-size:12px;color:var(--gold);margin-top:8px;font-weight:600}
.topbar nav a.hr-link{color:#ffe3b3}
.topbar nav a.hr-link.on{background:rgba(183,121,31,.45);color:#fff}