.site-header { position: sticky; z-index: 50; top: 0; background: rgba(255, 255, 255, .94); border-bottom: 1px solid rgba(220, 230, 234, .85); backdrop-filter: blur(16px); }
.home-page .site-header { position: absolute; right: 0; left: 0; background: transparent; border-bottom: 0; backdrop-filter: none; }
.home-page .header-inner { min-height: 88px; }
.home-page .brand strong, .home-page .brand small { color: #fff; text-shadow: 0 2px 14px rgba(7, 29, 43, .45); }
.home-page .brand img { box-shadow: 0 6px 20px rgba(7, 29, 43, .22); }
.home-page .header-cta { display: none; }
.header-inner { display: flex; min-height: 88px; align-items: center; gap: 28px; }
.brand { display: inline-flex; min-width: 228px; align-items: center; gap: 12px; }
.brand img { width: 48px; height: 48px; object-fit: cover; border-radius: 5px; }
.brand strong { display: block; color: var(--navy-950); font-size: 1.2rem; letter-spacing: .08em; }
.brand small { display: block; margin-top: -3px; font-size: .68rem; letter-spacing: .12em; }
.menu-toggle { display: none; width: 46px; height: 46px; padding: 0; background: #fff; border: 1px solid var(--line); border-radius: 12px; }
.menu-toggle span, .menu-toggle::before, .menu-toggle::after { display: block; width: 20px; height: 2px; margin: 4px auto; content: ""; background: var(--navy-900); transition: transform .2s ease, opacity .2s ease; }
.menu-toggle[aria-expanded="true"] span { opacity: 0; }
.menu-toggle[aria-expanded="true"]::before { transform: translateY(6px) rotate(45deg); }
.menu-toggle[aria-expanded="true"]::after { transform: translateY(-6px) rotate(-45deg); }
.site-nav { display: flex; flex: 1; justify-content: flex-end; align-items: center; gap: 4px; }
.site-nav > a, .nav-group > summary { position: relative; min-height: 44px; padding: 10px 13px; color: #314957; font-size: .92rem; font-weight: 650; cursor: pointer; list-style: none; transition: color .25s ease; }
.nav-group > summary { padding-right: 30px; }
.site-nav > a::after, .nav-group > summary::before { position: absolute; bottom: 2px; left: calc(50% - 17px); width: 34px; height: 2px; content: ""; background: var(--teal-600); border-radius: 999px; opacity: 0; transform: scaleX(0); transform-origin: center; transition: opacity .25s ease, transform .25s ease; }
.nav-group > summary::after { position: absolute; top: 50%; right: 13px; width: 6px; height: 6px; content: ""; border-right: 1.5px solid currentColor; border-bottom: 1.5px solid currentColor; transform: translateY(-70%) rotate(45deg); transition: transform .18s ease; }
.nav-group[open] > summary::after { transform: translateY(-30%) rotate(225deg); }
.nav-group > summary::-webkit-details-marker { display: none; }
.nav-group > summary:focus-visible { outline: 2px solid rgba(166, 36, 49, .42); outline-offset: -2px; border-radius: 4px; }
.site-nav > a:hover, .site-nav > a:focus-visible, .site-nav > a[aria-current="page"], .nav-group > summary:hover, .nav-group > summary:focus-visible, .nav-group[open] > summary, .nav-group.is-current > summary { color: var(--teal-700); }
.site-nav > a:hover::after, .site-nav > a:focus-visible::after, .site-nav > a[aria-current="page"]::after, .nav-group > summary:hover::before, .nav-group > summary:focus-visible::before, .nav-group[open] > summary::before, .nav-group.is-current > summary::before { opacity: 1; transform: scaleX(1); }
.home-page .site-nav > a, .home-page .nav-group > summary { color: rgba(255,255,255,.92); text-shadow: 0 2px 14px rgba(7, 29, 43, .45); }
.home-page .site-nav > a[aria-current="page"], .home-page .nav-group[open] > summary, .home-page .nav-group.is-current > summary { color: #fff; }
.home-page .site-nav > a:hover, .home-page .site-nav > a:focus-visible, .home-page .nav-group > summary:hover, .home-page .nav-group > summary:focus-visible { color: var(--teal-700); text-shadow: 0 1px 12px rgba(255,255,255,.5); }
.home-page .site-nav > a::after, .home-page .nav-group > summary::before { background: rgba(255,255,255,.9); }
.home-page .site-nav > a:hover::after, .home-page .site-nav > a:focus-visible::after, .home-page .nav-group > summary:hover::before, .home-page .nav-group > summary:focus-visible::before { background: var(--teal-700); }
.nav-group { position: relative; }
.nav-dropdown { position: absolute; z-index: 20; top: calc(100% + 4px); left: 50%; display: grid; min-width: 226px; padding: 7px; gap: 2px; background: #fff; border: 1px solid #d7e0e4; border-top: 3px solid var(--teal-700); border-radius: 2px; box-shadow: 0 14px 28px rgba(7, 29, 43, .12); transform: translateX(-50%); }
.nav-dropdown::before { position: absolute; right: 0; bottom: 100%; left: 0; height: 9px; content: ""; }
.nav-service-mega { width: min(1000px, calc(100vw - 40px)); padding: 22px 12px 24px; grid-template-columns: repeat(4, minmax(0, 1fr)); gap: 0; }
.nav-service-column { min-width: 0; padding: 0 18px; border-left: 1px solid #e3e9ec; }
.nav-service-column:first-child { border-left: 0; }
.nav-dropdown .nav-service-title { min-height: 0; padding: 0 0 11px; color: var(--navy-950); font-size: 1rem; font-weight: 750; border-bottom: 1px solid #cfdadd; border-radius: 0; letter-spacing: .03em; }
.nav-dropdown .nav-service-title:hover, .nav-dropdown .nav-service-title:focus-visible, .nav-dropdown .nav-service-title[aria-current="page"] { color: var(--teal-700); background: transparent; box-shadow: none; }
.nav-service-links { display: grid; padding-top: 9px; gap: 0; }
.nav-dropdown .nav-service-links a { min-height: 34px; padding: 5px 0; line-height: 1.55; border-radius: 0; overflow-wrap: anywhere; }
.nav-dropdown .nav-service-links a:hover, .nav-dropdown .nav-service-links a:focus-visible { color: var(--teal-700); background: transparent; box-shadow: none; }
.nav-location-dropdown { min-width: 350px; padding: 12px 14px 14px; grid-template-columns: repeat(2, minmax(0, 1fr)); column-gap: 18px; }
.nav-location-dropdown a { min-height: 40px; padding-inline: 10px; border-bottom: 1px solid #edf1f3; border-radius: 0; }
.nav-location-dropdown a:nth-last-child(-n+2) { border-bottom: 0; }
.nav-dropdown a { display: flex; min-height: 42px; padding: 9px 13px; align-items: center; color: #294250; font-size: .88rem; font-weight: 600; border-radius: 4px; transition: color .16s ease, background .16s ease, box-shadow .16s ease; }
.nav-dropdown a:hover, .nav-dropdown a:focus-visible, .nav-dropdown a[aria-current="page"] { color: var(--teal-700); background: #faf5f3; box-shadow: inset 2px 0 0 rgba(166, 36, 49, .72); }
.nav-contact { display: inline-flex; min-height: 40px !important; margin-left: 6px; padding: 7px 15px !important; align-items: center; gap: 8px; color: var(--teal-700) !important; background: rgba(248,231,233,.72); border: 1px solid rgba(166,36,49,.55); border-radius: 999px; line-height: 1.5; transition: color .2s ease, background .2s ease, border-color .2s ease, transform .2s ease !important; }
.nav-contact::before { width: 15px; height: 15px; flex: 0 0 15px; content: ""; background: currentColor; -webkit-mask: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24'%3E%3Cpath d='M6.62 10.79a15.46 15.46 0 0 0 6.59 6.59l2.2-2.2a1 1 0 0 1 1.02-.24c1.12.37 2.33.57 3.57.57a1 1 0 0 1 1 1V20a1 1 0 0 1-1 1C10.61 21 3 13.39 3 4a1 1 0 0 1 1-1h3.5a1 1 0 0 1 1 1c0 1.25.2 2.45.57 3.57a1 1 0 0 1-.25 1.02l-2.2 2.2Z'/%3E%3C/svg%3E") center / contain no-repeat; mask: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24'%3E%3Cpath d='M6.62 10.79a15.46 15.46 0 0 0 6.59 6.59l2.2-2.2a1 1 0 0 1 1.02-.24c1.12.37 2.33.57 3.57.57a1 1 0 0 1 1 1V20a1 1 0 0 1-1 1C10.61 21 3 13.39 3 4a1 1 0 0 1 1-1h3.5a1 1 0 0 1 1 1c0 1.25.2 2.45.57 3.57a1 1 0 0 1-.25 1.02l-2.2 2.2Z'/%3E%3C/svg%3E") center / contain no-repeat; }
.nav-contact::after { display: none; }
.nav-contact[aria-current="page"] { color: #fff !important; background: var(--teal-700); border-color: var(--teal-700); }
.nav-contact:hover, .nav-contact:focus-visible { color: var(--teal-700) !important; background: #fff; border-color: var(--teal-700); transform: translateY(-1px); }
.home-page .nav-contact { color: #fff !important; background: rgba(166,36,49,.72); border-color: rgba(255,255,255,.5); box-shadow: 0 8px 20px rgba(7,29,43,.16); text-shadow: none; }
.home-page .nav-contact[aria-current="page"] { color: #fff !important; background: rgba(127,29,40,.94); border-color: rgba(255,255,255,.82); }
.home-page .nav-contact:hover, .home-page .nav-contact:focus-visible { color: var(--teal-700) !important; background: #fff; border-color: #fff; }
.header-cta { min-width: max-content; }

.btn { display: inline-flex; min-height: 46px; padding: 11px 19px; align-items: center; justify-content: center; gap: 9px; font-weight: 750; line-height: 1.2; border: 1px solid transparent; border-radius: 3px; cursor: pointer; transition: background .18s ease, border-color .18s ease; }
.btn-primary { color: #fff; background: var(--teal-700); }
.btn-primary:hover { background: #861c28; }
.btn-secondary { color: var(--navy-900); background: #fff; border-color: var(--line); }
.btn-secondary:hover { border-color: var(--teal-600); }
.btn-ghost { color: #fff; background: transparent; border-color: rgba(255, 255, 255, .28); }
.btn-disabled { color: #7c8d98; background: #eef2f4; border-color: #e1e8eb; cursor: not-allowed; }
.btn-disabled:hover { transform: none; }
.text-link { color: var(--teal-700); font-weight: 750; }
.text-link::after { margin-left: 5px; content: "→"; }

.icon-box { display: grid; width: 48px; height: 48px; margin-bottom: 20px; color: var(--teal-700); background: var(--teal-100); border-radius: 4px; place-items: center; }
.icon-box svg { width: 24px; height: 24px; fill: none; stroke: currentColor; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.8; }
.card { padding: 28px; background: #fff; border: 1px solid var(--line); border-radius: var(--radius-md); }
.card h3 { margin-bottom: 12px; }
.card p:last-child { margin-bottom: 0; }
.service-card { position: relative; min-height: 310px; overflow: hidden; transition: transform .2s ease, box-shadow .2s ease; }
.service-card::after { display: none; }
.service-card:hover { border-color: #d8a8ad; }
.service-card .text-link { position: absolute; bottom: 26px; left: 28px; }
.reason-card { border-top: 3px solid var(--teal-600); }
.article-card { display: flex; min-height: 245px; flex-direction: column; }
.article-card time { color: var(--muted); font-size: .78rem; }
.article-card .text-link { margin-top: auto; }

.breadcrumb { padding-block: 18px; color: var(--muted); font-size: .82rem; }
.breadcrumb ol { display: flex; margin: 0; padding: 0; flex-wrap: wrap; gap: 8px; list-style: none; }
.breadcrumb li + li::before { margin-right: 8px; content: "/"; color: #9badb7; }
.breadcrumb a:hover { color: var(--teal-700); }
.page-hero { position: relative; overflow: hidden; padding-block: clamp(68px, 10vw, 124px); color: #dbe7ec; background: var(--navy-950); }
.page-hero::before { position: absolute; inset: 0; content: ""; background: radial-gradient(circle at 78% 12%, rgba(17, 170, 161, .3), transparent 28%), linear-gradient(120deg, transparent 55%, rgba(255,255,255,.03)); }
.about-page .page-hero { background: #071d2b url("../../qiantai.png") center 47% / cover no-repeat; background-size: cover; }
.about-page .page-hero::before { background: linear-gradient(90deg, rgba(7,29,43,.88) 0%, rgba(7,29,43,.66) 52%, rgba(7,29,43,.25) 100%); }
.services-page .page-hero { background: #071d2b url("../images/service-overview-new-chinese.webp") center 48% / cover no-repeat; }
.registration-service-page .page-hero { background: #071d2b url("../images/service-registration-multiregion.webp") center 50% / cover no-repeat; }
.bookkeeping-service-page .page-hero { background: #071d2b url("../images/service-bookkeeping-multiregion.webp") center 46% / cover no-repeat; }
.tax-service-page .page-hero { background: #071d2b url("../images/service-tax-new-chinese.webp") center 50% / cover no-repeat; }
.enterprise-service-page .page-hero { background: #071d2b url("../images/service-enterprise-new-chinese.webp") center 52% / cover no-repeat; }
.services-page .page-hero::before, .registration-service-page .page-hero::before, .bookkeeping-service-page .page-hero::before, .tax-service-page .page-hero::before, .enterprise-service-page .page-hero::before { background: linear-gradient(90deg, rgba(7,29,43,.91) 0%, rgba(7,29,43,.72) 54%, rgba(7,29,43,.38) 100%); }
.branch-beijing-page .page-hero { background: #071d2b url("../images/branch-beijing.webp") center 55% / cover no-repeat; }
.branch-hangzhou-page .page-hero { background: #071d2b url("../images/branch-hangzhou.webp") center 48% / cover no-repeat; }
.branch-tianjin-page .page-hero { background: #071d2b url("../images/branch-tianjin.webp") center 52% / cover no-repeat; }
.branch-haikou-page .page-hero { background: #071d2b url("../images/branch-haikou.webp") center 53% / cover no-repeat; }
.branch-shenzhen-page .page-hero { background: #071d2b url("../images/branch-shenzhen.webp") center 50% / cover no-repeat; }
.branch-guangzhou-page .page-hero { background: #071d2b url("../images/branch-guangzhou.webp") center 48% / cover no-repeat; }
.branch-dezhou-page .page-hero { background: #071d2b url("../images/branch-dezhou.webp") center 50% / cover no-repeat; }
.branch-page .page-hero::before { background: linear-gradient(90deg, rgba(7,29,43,.92) 0%, rgba(7,29,43,.72) 55%, rgba(7,29,43,.4) 100%); }
.page-hero .container { position: relative; }
.page-hero h1 { max-width: 880px; margin-bottom: 20px; color: #fff; font-size: clamp(2.3rem, 4.6vw, 4.4rem); }
.page-hero p { max-width: 760px; color: #b9cbd4; font-size: 1.08rem; }
.page-hero .cluster { margin-top: 30px; }
.hero-meta { display: flex; margin-top: 32px; flex-wrap: wrap; gap: 10px 24px; color: #9fc9c7; font-size: .83rem; }

.process { display: grid; grid-template-columns: repeat(7, minmax(0, 1fr)); gap: 24px; counter-reset: step; }
.process li { position: relative; min-height: 128px; padding: 20px 4px; border-top: 2px solid var(--navy-900); list-style: none; counter-increment: step; }
.process li::before { display: block; margin-bottom: 15px; color: var(--teal-700); content: counter(step, decimal-leading-zero); font-size: .78rem; font-weight: 800; letter-spacing: .08em; }
.process strong { display: block; margin-bottom: 6px; color: var(--navy-950); }
.process span { color: var(--muted); font-size: .82rem; line-height: 1.55; }

.stats { display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); gap: 1px; overflow: hidden; background: rgba(255,255,255,.14); border: 1px solid rgba(255,255,255,.14); border-radius: var(--radius-md); }
.stat { padding: 30px 24px; background: rgba(255,255,255,.04); }
.stat strong { display: block; color: #fff; font-size: clamp(1.7rem, 3vw, 2.55rem); line-height: 1.15; }
.stat span { display: block; margin-top: 9px; color: #a9bec8; font-size: .82rem; }

.consult-band { position: relative; color: #dbe7ec; background: var(--navy-900); border-top: 4px solid var(--teal-600); }
.consult-band::after { display: none; }
.consult-band-inner { position: relative; z-index: 1; display: grid; grid-template-columns: 1fr auto; gap: 36px; align-items: center; padding-block: 54px; }
.consult-band h2 { margin-bottom: 8px; color: #fff; font-size: clamp(1.7rem, 3vw, 2.55rem); }
.consult-band p { margin: 0; color: #b9cbd4; }

.faq-list { display: grid; gap: 12px; }
.faq-list details { background: #fff; border: 1px solid var(--line); border-radius: 12px; }
.faq-list summary { position: relative; padding: 19px 52px 19px 20px; color: var(--navy-950); font-weight: 750; cursor: pointer; list-style: none; }
.faq-list summary::-webkit-details-marker { display: none; }
.faq-list summary::after { position: absolute; top: 14px; right: 18px; color: var(--teal-700); content: "+"; font-size: 1.5rem; }
.faq-list details[open] summary::after { content: "−"; }
.faq-answer { padding: 0 20px 20px; color: var(--muted); }

.content-layout { display: grid; grid-template-columns: minmax(0, 1fr) 310px; gap: 56px; align-items: start; }
.prose { color: #304754; }
.prose h2 { margin-top: 52px; padding-top: 8px; }
.prose h3 { margin-top: 32px; }
.prose a { color: var(--teal-700); text-decoration: underline; text-underline-offset: 3px; }
.prose li + li { margin-top: 7px; }
.toc { position: sticky; top: 126px; padding: 24px; background: var(--surface-soft); border: 1px solid var(--line); border-radius: var(--radius-md); }
.toc strong { display: block; margin-bottom: 12px; color: var(--navy-950); }
.toc a { display: block; padding-block: 7px; color: var(--muted); font-size: .88rem; }
.toc a:hover { color: var(--teal-700); }

.site-footer { padding: 72px 0 28px; color: #aebfc8; background: #061923; }
.footer-grid { display: grid; grid-template-columns: 1.4fr 1fr 1fr 1.15fr; gap: 48px; }
.footer-brand { max-width: 330px; }
.footer-brand .brand strong { color: #fff; }
.site-footer h2 { margin-bottom: 16px; color: #fff; font-size: .98rem; }
.site-footer a { display: inline-block; padding-block: 4px; }
.site-footer a:hover { color: #fff; }
.footer-links { display: grid; gap: 5px; }
.footer-address { white-space: nowrap; }
.footer-bottom { display: flex; margin-top: 54px; padding: 22px 60px 0 0; align-items: center; justify-content: space-between; flex-wrap: wrap; gap: 10px 18px; color: #7f969f; font-size: .72rem; border-top: 1px solid rgba(255,255,255,.1); }
.footer-bottom p { margin: 0; }

.consult-dialog { width: min(calc(100% - 28px), 520px); padding: 0; color: var(--ink); border: 0; border-radius: 22px; box-shadow: 0 30px 80px rgba(0,0,0,.28); }
.consult-dialog[open] { position: fixed; z-index: 99; inset: 50% auto auto 50%; max-height: calc(100vh - 28px); margin: 0; overflow: auto; transform: translate(-50%, -50%); }
.modal-open { overflow: hidden; }
.modal-open::before { position: fixed; z-index: 98; inset: 0; content: ""; background: rgba(3, 18, 27, .72); backdrop-filter: blur(3px); }
.consult-dialog::backdrop { background: rgba(3, 18, 27, .72); backdrop-filter: blur(3px); }
.dialog-head { display: flex; padding: 22px 24px; align-items: center; justify-content: space-between; border-bottom: 1px solid var(--line); }
.dialog-head h2 { margin: 0; font-size: 1.25rem; }
.dialog-close { width: 44px; height: 44px; padding: 0; font-size: 1.4rem; background: var(--surface-soft); border: 0; border-radius: 50%; cursor: pointer; }
.dialog-body { padding: 28px; text-align: center; }
.dialog-placeholder { display: grid; width: 180px; height: 180px; margin: 0 auto 22px; padding: 24px; color: var(--muted); background: repeating-linear-gradient(45deg,#f4f8f9,#f4f8f9 10px,#edf3f5 10px,#edf3f5 20px); border: 1px dashed #b7c8cf; border-radius: 18px; place-items: center; }
.dialog-actions { justify-content: center; margin-top: 22px; }
.copy-status { min-height: 1.5em; margin-top: 10px; color: var(--teal-700); font-size: .82rem; }

.mobile-actions { display: none; }
.back-top { position: fixed; z-index: 40; right: 22px; bottom: 24px; width: 46px; height: 46px; color: #fff; background: var(--navy-900); border: 0; border-radius: 3px; box-shadow: var(--shadow-md); cursor: pointer; opacity: 0; pointer-events: none; transform: translateY(10px); transition: opacity .2s ease, transform .2s ease; }
.back-top.is-visible { opacity: 1; pointer-events: auto; transform: translateY(0); }

.form-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 20px; }
.field { display: grid; gap: 7px; }
.field-full { grid-column: 1 / -1; }
.field label, .field > span { color: var(--navy-900); font-size: .9rem; font-weight: 700; }
.field input, .field select, .field textarea { width: 100%; min-height: 48px; padding: 11px 13px; color: var(--ink); background: #fff; border: 1px solid #cbd9df; border-radius: 10px; }
.field textarea { min-height: 132px; resize: vertical; }
.field input:focus, .field select:focus, .field textarea:focus { outline: 3px solid rgba(17,170,161,.18); border-color: var(--teal-600); }
.check-field { display: flex; align-items: flex-start; gap: 10px; }
.check-field input { width: 20px; height: 20px; margin-top: 3px; accent-color: var(--teal-700); }
.field-error { min-height: 1.2em; color: #b52f2f; font-size: .78rem; }
.summary-panel { margin-top: 28px; padding: 24px; background: var(--surface-soft); border: 1px solid var(--line); border-radius: var(--radius-md); }
.summary-panel pre { margin: 0 0 18px; padding: 18px; overflow: auto; white-space: pre-wrap; font-family: var(--font-sans); background: #fff; border: 1px solid var(--line); border-radius: 10px; }

.footer-official { margin-top: 32px; padding-top: 24px; border-top: 1px solid rgba(255,255,255,.1); }
.footer-official-links { display: flex; min-width: 0; flex-wrap: wrap; gap: 12px 28px; }
.footer-official-links a { display: inline-flex; min-height: 36px; align-items: center; gap: 9px; color: #aebfc8; font-size: .78rem; line-height: 1.65; white-space: nowrap; }
.footer-official-logo { display: flex; flex: 0 0 26px; width: 26px; height: 26px; align-items: center; justify-content: center; }
.footer-official-logo img { width: 24px; height: 24px; object-fit: contain; }
.footer-official-logo img[src$="/mof.png"] { transform: scale(1.14); }
.footer-official-logo img[src$="/gsxt.png"], .footer-official-logo img[src$="/samr.png"] { transform: scale(1.06); }
.footer-official-links a:hover, .footer-official-links a:focus-visible { color: #fff; }
.footer-official-links a:focus-visible { outline: 1px solid #aebfc8; outline-offset: 4px; }
.footer-official + .footer-bottom { margin-top: 24px; }
.footer-registration { display: flex; flex-wrap: wrap; align-items: center; gap: 4px 14px; }
.footer-registration a { white-space: nowrap; }

@media (max-width: 600px) {
  .site-footer { padding-bottom: 80px; }
  .footer-official-links { gap: 8px 18px; }
  .footer-registration { gap: 4px 18px; }
}