/* ============================================================
   盛益海财税 · 内容页通用样式
   用于 wenzhang/（长文）、wenda/（答问）、两处目录页
   ------------------------------------------------------------
   2026-11-10 第二版：与首页新视觉对齐
   —— 宋体 → 无衬线；2px 直角 → 8/12px 圆角
   —— 顶部浅蓝渐变落地，正文白，页脚深色（与首页同一套色带）
   颜色只从 tokens.css 取，本文件不定义任何令牌。
   ============================================================ */

*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; scroll-behavior: smooth; }
body {
  margin: 0; color: var(--ink);
  font-family: var(--sans); font-size: 15px; line-height: 1.85;
  letter-spacing: .01em; -webkit-font-smoothing: antialiased;
  /* 顶部一段浅蓝，往下收进白底——文章读起来还是白的，但版面有头有脸 */
  background:
    linear-gradient(180deg, var(--band-sky-a) 0px, var(--band-sky-b) 200px, var(--paper) 330px)
    no-repeat;
}
a { color: inherit; text-decoration: none; }
h1, h2, h3, p { margin: 0; }
ol, ul { margin: 0; padding: 0; list-style: none; }
img { max-width: 100%; height: auto; }
:focus-visible { outline: 2px solid var(--brand); outline-offset: 3px; }
.skip { position: absolute; left: -9999px; top: 0; z-index: 200; background: var(--ink); color: var(--paper); padding: 10px 16px; font-size: 13.5px; }
.skip:focus { left: 12px; top: 12px; }

/* ---------- 书眉 ---------- */
.masthead {
  position: sticky; top: 0; z-index: 60;
  background: rgba(246,248,253,.86);
  -webkit-backdrop-filter: saturate(160%) blur(12px);
  backdrop-filter: saturate(160%) blur(12px);
  border-bottom: 1px solid transparent;
  transition: background .24s var(--ease), border-color .24s var(--ease);
}
.masthead-in {
  display: flex; align-items: center; justify-content: space-between; gap: 16px;
  max-width: 820px; margin: 0 auto; padding: 0 var(--gut); min-height: 64px;
}
.mh-brand { display: flex; align-items: center; gap: 10px; min-width: 0; }
.mh-mark { width: 20px; height: 20px; border-radius: 6px; background: var(--brand); flex: 0 0 auto; position: relative; }
.mh-mark::after {
  content: ""; position: absolute; left: 50%; top: 50%; transform: translate(-50%,-50%);
  width: 7px; height: 7px; border-radius: 2px; background: var(--on-brand); opacity: .92;
}
.mh-name { font-weight: 700; font-size: 16px; letter-spacing: .02em; white-space: nowrap; }
.mh-sub { font-size: 12px; color: var(--muted); letter-spacing: .06em; white-space: nowrap; }
.mh-nav { display: flex; align-items: center; gap: 26px; flex: 0 0 auto; }
.mh-nav a { font-size: 14px; letter-spacing: .01em; color: var(--ink-2); transition: color .16s; }
.mh-nav a:hover { color: var(--ink); }
.mh-nav a.is-here { color: var(--brand); font-weight: 600; }
.mh-cta {
  flex: 0 0 auto; font-size: 14px; letter-spacing: .02em;
  padding: 8px 16px; border-radius: var(--radius);
  background: var(--brand); color: #fff !important;
  transition: background .16s;
}
.mh-cta:hover { background: var(--brand-d); }

/* ---------- 页面容器 ---------- */
.wrap { max-width: 760px; margin: 0 auto; padding: 0 var(--gut); }
/* 目录页不读长句，放宽到 940，右侧不留空 */
.wrap-dir { max-width: 940px; }

/* ---------- 面包屑 ---------- */
.crumb { padding: 22px 0 0; font-size: 12.5px; letter-spacing: .04em; color: var(--muted); }
.crumb a { color: var(--muted); transition: color .16s; }
.crumb a:hover { color: var(--brand); }
.crumb .sep { margin: 0 7px; color: var(--rule-strong); }

/* ---------- 文章头 ---------- */
.art-head { padding: 26px 0 0; }
.eyebrow { display: flex; align-items: center; gap: 10px; font-size: 12.5px; letter-spacing: .1em; color: var(--muted); }
.eyebrow-dash { width: 26px; height: 1.5px; background: var(--brand); flex: 0 0 auto; }
.art-title {
  margin-top: 16px;
  font-weight: 700;
  font-size: clamp(25px, 5.4vw, 36px); line-height: 1.26; letter-spacing: -.02em;
}
.art-meta {
  margin-top: 20px; display: flex; flex-wrap: wrap; gap: 6px 20px;
  font-size: 12.5px; color: var(--muted); letter-spacing: .03em;
}
.art-meta b { font-weight: 500; color: var(--ink-2); }

/* ---------- 正文 ---------- */
.art-body { padding: 34px 0 8px; font-size: 16.5px; line-height: 1.95; color: var(--ink-2); }
.art-body > *:first-child { margin-top: 0; }
.art-body p { margin: 0 0 1.08em; }
.art-body h2 {
  margin: 2.2em 0 .9em;
  font-weight: 700; font-size: clamp(19px, 4vw, 23px);
  line-height: 1.45; letter-spacing: -.015em; color: var(--ink);
}
.art-body h2::before {
  content: ""; display: block; width: 30px; height: 3px; border-radius: 2px;
  background: var(--brand); margin-bottom: 16px;
}
.art-body h3 {
  margin: 1.8em 0 .6em;
  font-weight: 700; font-size: 17.5px;
  line-height: 1.5; letter-spacing: -.01em; color: var(--ink);
}
.art-body strong { font-weight: 700; color: var(--ink); }
.art-body hr { margin: 2.2em 0; border: 0; height: 1px; background: var(--rule); }
.art-body ul, .art-body ol { margin: 0 0 1.3em; padding-left: 1.35em; }
.art-body ul { list-style: none; padding-left: 0; }
.art-body ul > li { position: relative; padding-left: 1.3em; margin-bottom: .6em; }
.art-body ul > li::before {
  content: ""; position: absolute; left: 0; top: .74em;
  width: 5px; height: 5px; background: var(--brand); border-radius: 50%;
}
.art-body ol { list-style: none; padding-left: 0; counter-reset: n; }
.art-body ol > li { position: relative; padding-left: 1.9em; margin-bottom: .7em; counter-increment: n; }
.art-body ol > li::before {
  content: counter(n, decimal-leading-zero); position: absolute; left: 0; top: .1em;
  font-family: var(--num); font-size: 12.5px; font-weight: 700;
  letter-spacing: .04em; color: var(--brand);
}
.art-body blockquote {
  margin: 1.6em 0; padding: 18px 22px;
  border-left: 3px solid var(--brand); border-radius: 0 var(--radius) var(--radius) 0;
  background: var(--brand-tint);
  color: var(--ink); font-size: 16px;
}
.art-body blockquote p:last-child { margin-bottom: 0; }

/* 表格 */
.art-body table {
  width: 100%; margin: 1.6em 0; border-collapse: separate; border-spacing: 0;
  font-size: 14.5px; line-height: 1.7; background: var(--paper);
  border: 1px solid var(--rule); border-radius: var(--radius); overflow: hidden;
}
.art-body th, .art-body td {
  padding: 12px 14px; border-bottom: 1px solid var(--rule); text-align: left; vertical-align: top;
}
.art-body tr:last-child td { border-bottom: 0; }
.art-body th {
  background: var(--paper-2); font-weight: 700;
  font-size: 14px; color: var(--ink); white-space: nowrap;
  border-bottom: 1px solid var(--rule-strong);
}
.art-body td strong { color: var(--ink); }
.art-body td + td, .art-body th + th { border-left: 1px solid var(--rule); }
.table-scroll { overflow-x: auto; -webkit-overflow-scrolling: touch; margin: 1.6em 0; }
.table-scroll table { margin: 0; min-width: 460px; }

/* ---------- 正文提示框 ---------- */
.note {
  margin: 1.7em 0; padding: 18px 22px;
  background: var(--brand-tint);
  border-radius: var(--radius);
  border-left: 3px solid var(--brand);
}
.note p { margin: 0 0 .7em; font-size: 15px; line-height: 1.8; }
.note p:last-child { margin-bottom: 0; }
.note strong { color: var(--brand-d); }

/* ---------- 依据栏 ---------- */
.basis {
  margin: 40px 0 0; padding: 22px 24px;
  border: 1px solid var(--rule); border-radius: var(--radius-lg);
  background: var(--paper-2);
}
.basis-cap {
  font-weight: 700; font-size: 14px;
  letter-spacing: .04em; color: var(--ink);
}
.basis-list { margin-top: 12px; font-size: 13.5px; line-height: 1.85; color: var(--ink-2); }
.basis-list li { position: relative; padding-left: 1em; margin-bottom: .45em; }
.basis-list li::before { content: "·"; position: absolute; left: 0; color: var(--brand); font-weight: 700; }
.basis-note { margin-top: 12px; font-size: 12px; color: var(--muted); line-height: 1.7; }

/* ---------- CTA：淡蓝卡，和首页联系区同色系 ---------- */
.cta-band {
  margin: 40px 0 0; padding: 30px 28px;
  border-radius: var(--radius-lg);
  background: linear-gradient(135deg, var(--band-tint-a) 0%, var(--band-tint-b) 100%);
}
.cta-band h3 { font-weight: 700; font-size: 20px; letter-spacing: -.015em; line-height: 1.4; }
.cta-band p { margin-top: 10px; font-size: 14.5px; line-height: 1.8; color: var(--ink-2); }
.cta-acts { margin-top: 20px; display: flex; flex-wrap: wrap; gap: 12px; }
.btn {
  display: inline-flex; align-items: center; justify-content: center;
  padding: 11px 22px; font-size: 14.5px; font-weight: 500; letter-spacing: .01em;
  border-radius: var(--radius);
  transition: background .16s, color .16s, border-color .16s;
}
.btn-solid { background: var(--brand); color: var(--on-brand); border: 1px solid var(--brand); }
.btn-solid:hover { background: var(--brand-d); border-color: var(--brand-d); }
.btn-line { background: var(--on-brand); color: var(--ink); border: 1px solid #CFD4DD; }
.btn-line:hover { border-color: var(--ink); }

/* ---------- 相关 ---------- */
.related { margin: 44px 0 0; }
.rel-cap {
  display: flex; align-items: center; gap: 14px; margin-bottom: 4px;
  font-weight: 700; font-size: 16px; letter-spacing: -.01em;
}
.rel-cap::after { content: ""; flex: 1 1 auto; height: 1px; background: var(--rule); }
.rel-list { margin-top: 6px; }
.rel-item {
  display: block; padding: 16px 0; border-bottom: 1px solid var(--rule);
  transition: color .16s;
}
.rel-item:hover .rel-name { color: var(--brand); }
.rel-name { font-size: 15px; line-height: 1.6; color: var(--ink); }
.rel-name .arr { color: var(--brand); margin-left: 5px; }
.rel-why { margin-top: 4px; font-size: 13px; color: var(--muted); line-height: 1.65; }

/* ---------- 页脚：深色收尾，与首页同 ---------- */
.colophon {
  background: var(--deep); color: rgba(255,255,255,.72);
  margin-top: 64px; padding: 40px 0 44px;
}
.colophon-in { max-width: 760px; margin: 0 auto; padding: 0 var(--gut); }
.cp-name { font-weight: 700; font-size: 15px; letter-spacing: .02em; color: var(--on-brand); }
.cp-desc { margin-top: 8px; font-size: 13px; color: rgba(255,255,255,.6); letter-spacing: .02em; }
.cp-place { margin-top: 2px; font-size: 12.5px; color: rgba(255,255,255,.42); letter-spacing: .02em; }
.cp-note { margin-top: 16px; padding-top: 16px; border-top: 1px solid rgba(255,255,255,.14); font-size: 12px; color: rgba(255,255,255,.4); line-height: 1.75; }

/* ---------- 目录页（列表） ---------- */
.dir-head { padding: 44px 0 0; }
.dir-title {
  margin-top: 16px;
  font-weight: 700;
  font-size: clamp(27px, 6vw, 40px); line-height: 1.2; letter-spacing: -.025em;
}
.dir-lede { margin-top: 18px; max-width: 40em; font-size: 15.5px; line-height: 1.85; color: var(--ink-2); }

.dir-sec { padding: 40px 0 0; }
.dir-sec-head { display: flex; align-items: center; gap: 14px; margin-bottom: 8px; }
.dir-sec-title { flex: 0 0 auto; font-weight: 700; font-size: clamp(18px, 4.2vw, 21px); letter-spacing: -.01em; }
.dir-sec-rule { flex: 1 1 auto; height: 1px; background: var(--rule); }
.dir-sec-note { flex: 0 0 auto; font-size: 12px; letter-spacing: .06em; color: var(--muted); }

.entry {
  display: grid; grid-template-columns: auto 1fr; gap: 2px 16px;
  padding: 20px 16px; margin: 0 -16px;
  border-bottom: 1px solid var(--rule);
  border-radius: var(--radius);
  transition: background .16s;
}
.entry:first-of-type { border-top: 1px solid var(--rule); }
.entry:hover { background: var(--paper-2); }
.entry-no { font-family: var(--num); font-size: 12.5px; font-weight: 600; letter-spacing: .08em; color: var(--brand); padding-top: .3em; }
.entry-name { font-weight: 700; font-size: 17px; line-height: 1.55; letter-spacing: -.01em; }
.entry-name .arr { color: var(--brand); margin-left: 5px; transition: margin-left .16s; }
.entry:hover .arr { margin-left: 10px; }
.entry-desc { grid-column: 2; font-size: 14px; color: var(--ink-2); line-height: 1.7; }
.entry-tag { grid-column: 2; margin-top: 5px; font-size: 12px; color: var(--muted); letter-spacing: .02em; }

/* 空位提示 */
.todo {
  display: inline-block; padding: 2px 8px; margin-left: 4px;
  background: var(--brand-tint); color: var(--brand-d);
  font-size: 11.5px; letter-spacing: .03em; border-radius: 5px;
}

/* ---------- 答问页专用 ---------- */
.qa-head { padding: 26px 0 0; }
.qa-q {
  margin-top: 16px;
  font-weight: 700;
  font-size: clamp(24px, 5.2vw, 34px); line-height: 1.3; letter-spacing: -.022em;
}
.qa-sub { margin-top: 14px; font-size: 14px; color: var(--muted); letter-spacing: .02em; }

/* 结论块：一屏内必须先看到这个 */
.qa-lead {
  margin: 30px 0 0; padding: 26px 28px;
  border-radius: var(--radius-lg);
  background: linear-gradient(135deg, var(--band-tint-a) 0%, var(--band-tint-b) 100%);
  border-left: 4px solid var(--brand);
}
.qa-lead-cap {
  font-size: 11.5px; font-weight: 700; letter-spacing: .14em; color: var(--brand); margin-bottom: 10px;
}
.qa-lead p {
  font-size: 18px; line-height: 1.75; color: var(--ink); font-weight: 600; letter-spacing: -.01em;
}
.qa-lead p + p { margin-top: 12px; font-size: 15.5px; font-weight: 400; color: var(--ink-2); letter-spacing: 0; }
.qa-lead strong { font-weight: 700; }

/* 展开说明 */
.qa-body { padding: 12px 0 0; font-size: 16px; line-height: 1.92; color: var(--ink-2); }
.qa-body h2 {
  margin: 2.1em 0 .8em;
  font-weight: 700; font-size: clamp(18px, 3.8vw, 21px);
  line-height: 1.45; letter-spacing: -.015em; color: var(--ink);
}
.qa-body h2::before {
  content: ""; display: block; width: 26px; height: 3px; border-radius: 2px;
  background: var(--brand); margin-bottom: 14px;
}
.qa-body p { margin: 0 0 .95em; }
.qa-body ul { list-style: none; padding: 0; margin: 0 0 1.15em; }
.qa-body ul > li { position: relative; padding-left: 1.35em; margin-bottom: .62em; }
.qa-body ul > li::before {
  content: ""; position: absolute; left: 0; top: .7em;
  width: 5px; height: 5px; background: var(--brand); border-radius: 50%;
}
.qa-body strong { font-weight: 700; color: var(--ink); }
.qa-body table {
  width: 100%; margin: 1.3em 0; border-collapse: separate; border-spacing: 0;
  font-size: 14px; line-height: 1.7; background: var(--paper);
  border: 1px solid var(--rule); border-radius: var(--radius); overflow: hidden;
}
.qa-body th, .qa-body td { padding: 11px 13px; border-bottom: 1px solid var(--rule); text-align: left; vertical-align: top; }
.qa-body tr:last-child td { border-bottom: 0; }
.qa-body th { background: var(--paper-2); font-weight: 700; color: var(--ink); white-space: nowrap; }
.qa-body td + td, .qa-body th + th { border-left: 1px solid var(--rule); }

/* 依据卡 */
.basis-tbl { width: 100%; border-collapse: collapse; margin-top: 12px; font-size: 13.5px; line-height: 1.7; }
.basis-tbl td { padding: 9px 0; border-bottom: 1px solid var(--rule); vertical-align: top; color: var(--ink-2); }
.basis-tbl tr:last-child td { border-bottom: 0; }
.basis-tbl .b-law { width: 58%; padding-right: 12px; }
.basis-tbl .b-art { color: var(--muted); font-size: 12.5px; }
.basis-tbl a { color: var(--brand); border-bottom: 1px solid rgba(27,68,214,.3); }
.basis-tbl a:hover { border-bottom-color: var(--brand); }

/* 时效徽标 */
.qa-valid {
  display: flex; align-items: flex-start; gap: 10px;
  margin: 22px 0 0; padding: 15px 18px;
  background: var(--paper-2); border-radius: var(--radius);
  font-size: 13.5px; line-height: 1.7; color: var(--ink-2);
}
.qa-valid b { font-weight: 700; color: var(--ink); flex: 0 0 auto; }

/* 别搞错 */
.qa-warn {
  margin: 30px 0 0; padding: 22px 24px;
  border: 1px solid var(--rule); border-radius: var(--radius-lg); background: var(--paper-2);
}
.qa-warn-cap {
  font-weight: 700; font-size: 15px;
  letter-spacing: .02em; color: var(--ink);
}
.qa-warn ul { list-style: none; padding: 0; margin: 12px 0 0; font-size: 14px; line-height: 1.8; color: var(--ink-2); }
.qa-warn li { position: relative; padding-left: 1.5em; margin-bottom: .55em; }
.qa-warn li::before {
  content: "×"; position: absolute; left: .2em; top: 0;
  color: var(--brand); font-weight: 700; font-size: 13px;
}
.qa-warn li b { color: var(--ink); font-weight: 700; }

.qa-pager { display: flex; flex-wrap: wrap; gap: 12px; margin: 30px 0 0; }
.qa-pager a {
  flex: 1 1 46%; min-width: 200px; padding: 14px 17px;
  background: var(--paper-2); border-radius: var(--radius);
  font-size: 13.5px; line-height: 1.6; color: var(--ink-2);
  transition: background .16s, color .16s;
}
.qa-pager a:hover { background: var(--brand-tint); color: var(--ink); }
.qa-pager .pg-cap { display: block; font-size: 11px; letter-spacing: .12em; color: var(--muted); margin-bottom: 4px; }

/* ---------- 小屏 ---------- */
@media (max-width: 600px) {
  :root { --gut: 20px; }
  body { font-size: 15px; }
  .masthead-in { min-height: 58px; }
  .art-body { font-size: 16px; line-height: 1.92; }
  .mh-sub { display: none; }
  .mh-nav { gap: 14px; }
  .mh-nav a { font-size: 13px; }
  .mh-cta { padding: 7px 12px; font-size: 13px; }
  .art-body h2 { margin-top: 1.9em; }
  .qa-lead { padding: 22px 20px; }
  .cta-band { padding: 24px 20px; }
  .entry { grid-template-columns: 1fr; gap: 3px; margin: 0 -14px; padding: 18px 14px; }
  .entry-no { padding-top: 0; }
  .entry-desc, .entry-tag { grid-column: 1; }
  .art-body th { white-space: normal; }
  .qa-pager a { flex: 1 1 100%; }
  .qa-lead p { font-size: 16.5px; }
  .basis-tbl .b-law { width: auto; }
  .basis-tbl tr { display: block; padding: 9px 0; border-bottom: 1px solid var(--rule); }
  .basis-tbl td { display: block; width: auto !important; padding: 0; border-bottom: 0; }
}

@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  * { transition: none !important; }
}

.cp-legal {
  width: 100%; margin-top: 16px; padding-top: 16px; border-top: 1px solid rgba(255,255,255,.14);
  font-size: 12px; color: rgba(255,255,255,.4); display: flex; flex-wrap: wrap; gap: 6px 20px;
}
.cp-legal a { color: rgba(255,255,255,.6); }
.cp-legal a:hover { color: rgba(255,255,255,.92); }