:root {
  color-scheme: light;
  --navy: #07113d;
  --navy-2: #13285f;
  --teal: #0e5b55;
  --copper: #b46f30;
  --ink: #121826;
  --muted: #5d6679;
  --line: #e5e3d8;
  --paper: #f7f4ea;
  --sheet: #ffffff;
  --gold: #d7b45a;
  --gold-2: #f1d483;
  --green: #12633f;
  --shadow: 0 28px 70px rgba(7, 17, 61, 0.22);
  --font-body: Inter, "Noto Sans SC", "Noto Sans TC", -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
  --font-display: Inter, "Noto Sans SC", "Noto Sans TC", -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
}
* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body { margin: 0; color: var(--ink); background: var(--paper); font-family: var(--font-body); font-size: 16px; line-height: 1.65; }
body[data-locale="zh-cn"] { --font-body: "Noto Sans SC", Inter, sans-serif; --font-display: "Noto Sans SC", "Noto Serif SC", sans-serif; }
body[data-locale="zh-hant"] { --font-body: "Noto Sans TC", Inter, sans-serif; --font-display: "Noto Sans TC", "Noto Serif TC", sans-serif; }
body[data-locale="en"] { --font-body: Inter, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif; --font-display: "Source Serif 4", Georgia, serif; }
a { color: inherit; }
button, input, select, textarea { font: inherit; }
.skip-link, .sr-only { position: absolute; width: 1px; height: 1px; overflow: hidden; clip: rect(0,0,0,0); }
.skip-link:focus { z-index: 50; width: auto; height: auto; clip: auto; left: 1rem; top: 1rem; background: #fff; padding: .75rem 1rem; border: 1px solid var(--ink); }
:focus-visible { outline: 2px solid var(--gold); outline-offset: 3px; }
h1, h2, h3, p { margin-top: 0; }
h1, h2, h3 { font-family: var(--font-display); }
h1 { font-size: clamp(2.7rem, 4.6vw, 4.65rem); line-height: 1.05; letter-spacing: -.04em; margin-bottom: 1.2rem; font-weight: 900; }
h2 { font-size: clamp(2rem, 3vw, 3.2rem); line-height: 1.12; letter-spacing: -.03em; margin-bottom: 1rem; font-weight: 850; }
h3 { font-size: 1.15rem; line-height: 1.25; margin-bottom: .55rem; font-weight: 850; }
body[data-locale="zh-cn"] h1 { font-size: clamp(2.55rem, 4.25vw, 4.15rem); line-height: 1.08; letter-spacing: -.055em; }
body[data-locale="zh-hant"] h1 { font-size: clamp(2.45rem, 4.05vw, 4rem); line-height: 1.09; letter-spacing: -.045em; }
body[data-locale="en"] h1 { font-size: clamp(2.85rem, 4.8vw, 4.85rem); line-height: 1.03; letter-spacing: -.035em; font-weight: 700; }
body[data-locale="zh-cn"] h2,
body[data-locale="zh-hant"] h2 { letter-spacing: -.04em; }
.topbar { background: var(--navy); color: rgba(255,255,255,.82); font-size: .86rem; }
.topbar-inner { width: min(1160px, calc(100% - 2rem)); margin: 0 auto; min-height: 2.5rem; display: flex; align-items: center; justify-content: space-between; gap: 1rem; }
.site-header { position: sticky; top: 0; z-index: 20; display: flex; align-items: center; justify-content: space-between; min-height: 5.2rem; padding: .75rem max(1rem, calc((100vw - 1160px) / 2)); background: rgba(255,255,255,.94); border-bottom: 1px solid var(--line); backdrop-filter: blur(12px); }
.brand { display: flex; align-items: center; gap: .8rem; text-decoration: none; min-width: 17rem; }
.brand-mark { display: grid; place-items: center; width: 2.8rem; height: 2.8rem; background: var(--navy-2); color: var(--gold-2); border-radius: .55rem; font-weight: 800; box-shadow: 0 10px 22px rgba(7,17,61,.18); }
.brand strong, .brand small { display: block; }
.brand strong { font-size: 1.05rem; line-height: 1.15; }
.brand small { color: var(--muted); font-size: .78rem; }
.main-nav { display: flex; align-items: center; gap: 1.65rem; font-weight: 650; color: #30384d; }
.main-nav a, .nav-action, .lang-link { text-decoration: none; }
.header-actions { display: flex; align-items: center; gap: .8rem; }
.lang-switch { display: flex; gap: .25rem; padding: .25rem; border: 1px solid var(--line); border-radius: 999px; }
.lang-link { min-width: 2.1rem; padding: .35rem .5rem; border-radius: 999px; text-align: center; color: var(--muted); font-weight: 700; font-size: .82rem; }
.lang-link.is-active { background: var(--navy-2); color: #fff; }
.nav-action { padding: .8rem 1.15rem; border-radius: 999px; background: var(--navy-2); color: #fff; font-weight: 750; box-shadow: 0 12px 24px rgba(7,17,61,.18); }
.hero-console { background: linear-gradient(90deg, #f8f4e8 0%, #f8f4e8 54%, #eef3ef 54%, #eef3ef 100%); color: var(--ink); overflow: hidden; border-bottom: 1px solid var(--line); }
.hero-console::before { content: ""; position: absolute; inset: 0; background-image: linear-gradient(rgba(7,17,61,.045) 1px, transparent 1px), linear-gradient(90deg, rgba(7,17,61,.045) 1px, transparent 1px); background-size: 76px 76px; opacity: .75; }
.hero-console::after { content: ""; position: absolute; left: 0; top: 0; bottom: 0; width: .72rem; background: linear-gradient(180deg, var(--teal), var(--copper)); }
.hero { position: relative; }
.hero-grid { position: relative; z-index: 1; width: min(1160px, calc(100% - 2rem)); margin: 0 auto; min-height: 41rem; display: grid; grid-template-columns: minmax(0, 1.03fr) minmax(25rem, .97fr); align-items: start; gap: clamp(2rem, 5vw, 5rem); padding: clamp(3rem, 6vw, 5rem) 0; }
.hero-copy-block { align-self: start; max-width: 44rem; }
.hero-badge { display: inline-flex; align-items: center; gap: .5rem; margin-bottom: 1.5rem; padding: .55rem .85rem; border: 1px solid rgba(14,91,85,.18); border-radius: 999px; background: rgba(255,255,255,.76); color: var(--teal); font-weight: 800; box-shadow: 0 10px 24px rgba(7,17,61,.06); }
.hero-badge::before { content: ""; width: .55rem; height: .55rem; border-radius: 999px; background: var(--gold); }
.hero-copy { max-width: 45rem; color: var(--muted); font-size: 1.13rem; }
.hero-actions { display: flex; flex-wrap: wrap; gap: .85rem; margin: 2rem 0; }
.button { display: inline-flex; align-items: center; justify-content: center; min-height: 3.2rem; padding: .85rem 1.35rem; border-radius: .45rem; border: 1px solid transparent; font-weight: 800; text-decoration: none; cursor: pointer; }
.button.primary { background: var(--navy-2); color: #fff; }
.button.gold { background: linear-gradient(180deg, #f1d483, #d5aa42); color: #101735; box-shadow: 0 16px 32px rgba(215,180,90,.25); }
.button.copper { background: linear-gradient(180deg, #c78341, #9f5d24); color: #fff; box-shadow: 0 16px 32px rgba(159,93,36,.22); }
.button.secondary.light { border-color: rgba(7,17,61,.18); color: var(--navy); background: rgba(255,255,255,.64); }
.button.secondary.dark { border-color: rgba(255,255,255,.24); color: #fff; background: rgba(255,255,255,.06); }
.button.full { width: 100%; }
.hero-checks { display: grid; gap: .8rem; list-style: none; padding: 0; margin: 0; color: #31394b; }
.hero-checks li { position: relative; padding-left: 2rem; }
.hero-checks li::before { content: "✓"; position: absolute; left: 0; top: .05rem; color: var(--teal); font-weight: 900; }
.formation-console { align-self: start; position: relative; background: rgba(255,255,255,.92); color: var(--ink); border: 1px solid rgba(7,17,61,.12); border-radius: 1.15rem; box-shadow: 0 34px 80px rgba(7,17,61,.16); overflow: hidden; }
.formation-console::before { content: ""; position: absolute; inset: 0 auto 0 0; width: .45rem; background: linear-gradient(180deg, var(--teal), var(--copper)); }
.console-head { display: flex; align-items: flex-start; justify-content: space-between; gap: 1.25rem; padding: 1.35rem 1.45rem 1rem 1.8rem; border-bottom: 1px solid var(--line); background: #fff; }
.console-head span { display: block; color: var(--teal); font-weight: 850; font-size: .76rem; letter-spacing: .12em; text-transform: uppercase; margin-bottom: .35rem; }
.console-head strong { display: block; font-size: 1.45rem; line-height: 1.12; }
.fee-badge { display: grid; place-items: center; flex: 0 0 auto; min-width: 6.2rem; min-height: 5.2rem; border-radius: .85rem; background: #10275c; color: #fff; }
.fee-badge small { color: rgba(255,255,255,.68); font-size: .7rem; text-transform: uppercase; font-weight: 800; }
.fee-badge b { font-size: 1.85rem; line-height: 1; color: var(--gold-2); }
.console-sub { margin: 0; padding: .85rem 1.45rem .85rem 1.8rem; color: var(--muted); border-bottom: 1px solid var(--line); }
.readiness-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: .65rem; padding: 1rem 1.45rem 1rem 1.8rem; }
.readiness-grid div { min-width: 0; padding: .8rem; border: 1px solid var(--line); border-radius: .75rem; background: #f8f7f2; }
.readiness-grid span { display: block; color: var(--copper); font-weight: 900; font-size: .75rem; margin-bottom: .25rem; }
.readiness-grid strong { display: block; font-size: .94rem; }
.readiness-grid small { display: block; color: var(--muted); font-size: .76rem; line-height: 1.35; margin-top: .1rem; }
.console-list { list-style: none; padding: .2rem 1.45rem .85rem 1.8rem; margin: 0; }
.console-list li { display: flex; justify-content: space-between; gap: 1rem; padding: .62rem 0; border-top: 1px solid var(--line); }
.console-list li strong { white-space: nowrap; }
.console-note { margin: 0 1.45rem 1rem 1.8rem; padding: .75rem .85rem; color: #57442c; background: #f4ead9; border-radius: .7rem; font-size: .86rem; line-height: 1.45; }
.formation-console .button { margin: 0 1.45rem 1.35rem 1.8rem; width: calc(100% - 3.25rem); }
.record-strip { display: grid; grid-template-columns: repeat(6, 1fr); background: #fff; border-bottom: 1px solid var(--line); }
.record-cell { padding: 1.2rem 1.5rem; border-right: 1px solid var(--line); }
.record-cell span { display: block; color: var(--muted); font-size: .75rem; font-weight: 850; text-transform: uppercase; letter-spacing: .08em; margin-bottom: .35rem; }
.record-cell strong { font-size: 1.08rem; }
.section { padding: clamp(3.5rem, 7vw, 6rem) 1rem; }
.section-inner { width: min(1160px, 100%); margin: 0 auto; }
.section-lead { max-width: 48rem; margin-bottom: 2.2rem; }
.section-lead p { color: var(--muted); font-size: 1.05rem; }
.eyebrow { margin: 0 0 .8rem; color: #a5791e; font-weight: 850; letter-spacing: .14em; text-transform: uppercase; font-size: .76rem; }
.services, .process-section { background: #fff; }
.offer-grid { display: grid; grid-template-columns: repeat(4, 1fr); gap: 1rem; }
.offer-card { padding: 1.35rem; border: 1px solid var(--line); background: #fff; border-radius: .75rem; }
.feature-offer { background: var(--navy-2); color: #fff; border-color: var(--navy-2); }
.feature-offer p { color: rgba(255,255,255,.72); }
.offer-tag { display: inline-flex; margin-bottom: .75rem; color: #9b751f; font-weight: 850; font-size: .72rem; letter-spacing: .1em; text-transform: uppercase; }
.feature-offer .offer-tag { color: var(--gold-2); }
.offer-card p { color: var(--muted); margin: 0; }
.states-section, .faq { background: var(--paper); }
.states-layout { display: grid; grid-template-columns: minmax(16rem, .75fr) minmax(0, 1.25fr); gap: 2.5rem; align-items: start; }
.state-grid { display: grid; grid-template-columns: repeat(5, 1fr); gap: .65rem; }
.state-link { display: flex; align-items: center; gap: .55rem; min-width: 0; min-height: 2.75rem; padding: .65rem .75rem; background: #fff; border: 1px solid var(--line); border-radius: .5rem; text-decoration: none; font-weight: 750; overflow-wrap: anywhere; }
.state-link span { display: grid; place-items: center; width: 2rem; height: 2rem; border-radius: .4rem; background: #eef0f8; color: var(--navy-2); font-size: .78rem; }
.tax-desk { background: #0f193e; color: #fff; }
.tax-desk h2 { color: #fff; }
.tax-layout { display: grid; grid-template-columns: minmax(15rem, .7fr) minmax(0, 1.3fr); gap: 2rem; }
.tax-points { display: grid; grid-template-columns: repeat(3, 1fr); gap: 1rem; }
.tax-points article { border: 1px solid rgba(255,255,255,.14); background: rgba(255,255,255,.06); border-radius: .75rem; padding: 1.25rem; }
.tax-points p, .tax-desk .eyebrow { color: rgba(255,255,255,.72); }
.process-layout, .order-layout { display: grid; grid-template-columns: minmax(16rem, .75fr) minmax(0, 1.25fr); gap: 2.5rem; }
.filing-steps { list-style: none; padding: 0; margin: 0; border-top: 1px solid var(--line); }
.filing-steps li { display: grid; grid-template-columns: 3rem 1fr; gap: .3rem 1rem; padding: 1.1rem 0; border-bottom: 1px solid var(--line); }
.filing-steps span { grid-row: span 2; color: #9b751f; font-weight: 900; }
.filing-steps p { margin: 0; color: var(--muted); }
.order-section { background: var(--navy); color: #fff; }
.order-section h2 { color: #fff; }
.order-intro p { color: rgba(255,255,255,.72); }
.order-form { background: #fff; color: var(--ink); padding: 1.4rem; border-radius: .9rem; box-shadow: var(--shadow); }
.form-grid { display: grid; grid-template-columns: 1fr 1fr; gap: .9rem; }
label { display: grid; gap: .35rem; }
label.full, .quote-box, .order-form button { grid-column: 1 / -1; }
label span { color: var(--muted); font-weight: 850; font-size: .75rem; text-transform: uppercase; letter-spacing: .07em; }
select, input, textarea { width: 100%; min-height: 2.8rem; border: 1px solid var(--line); border-radius: .45rem; padding: .65rem .75rem; background: #fbfaf6; color: var(--ink); }
textarea { resize: vertical; }
.quote-box { padding: .85rem 1rem; background: #f4efe0; border-left: 4px solid var(--gold); border-radius: .45rem; color: #3d3216; font-weight: 700; }
.faq-list { border-top: 1px solid var(--line); }
details { border-bottom: 1px solid var(--line); }
summary { cursor: pointer; padding: 1rem 0; font-weight: 850; font-size: 1.08rem; }
details p { color: var(--muted); max-width: 55rem; }
.site-footer { display: grid; grid-template-columns: 1fr 1.15fr 1fr; gap: 2rem; padding: 2.5rem max(1rem, calc((100vw - 1160px) / 2)); background: #070b20; color: rgba(255,255,255,.76); }
.site-footer p { margin: .25rem 0 0; color: rgba(255,255,255,.58); }
.footer-related { padding-left: 1.25rem; border-left: 2px solid rgba(215,180,90,.55); }
.footer-related a { display: inline-block; margin-top: .65rem; color: var(--gold-2); font-weight: 800; text-decoration-thickness: 1px; text-underline-offset: .2rem; }
.chat-launcher { position: fixed; right: 1.25rem; bottom: 1.25rem; z-index: 30; border: 0; border-radius: 999px; min-height: 3.2rem; padding: 0 1.25rem; background: var(--green); color: #fff; font-weight: 850; box-shadow: 0 16px 32px rgba(18,99,63,.25); }
.wechat-launcher { position: fixed; right: 1.25rem; bottom: 5rem; z-index: 30; display: inline-flex; align-items: center; justify-content: center; min-height: 3.2rem; padding: 0 1.25rem; border-radius: 999px; background: #08a045; color: #fff; text-decoration: none; font-weight: 850; box-shadow: 0 16px 32px rgba(8,160,69,.24); }
.chat-widget { position: fixed; right: 1.25rem; bottom: 5rem; z-index: 31; width: min(25rem, calc(100vw - 2rem)); }
.chat-panel { overflow: hidden; border-radius: .9rem; background: #fff; box-shadow: var(--shadow); border: 1px solid var(--line); }
.chat-header { display: flex; justify-content: space-between; gap: 1rem; padding: 1rem; background: var(--navy-2); color: #fff; }
.chat-header h2 { margin: 0; }
.icon-button { width: 2rem; height: 2rem; border: 1px solid rgba(255,255,255,.3); color: #fff; background: transparent; border-radius: .4rem; }
.chat-log { display: grid; gap: .6rem; max-height: 20rem; overflow: auto; padding: 1rem; background: #f6f4ec; }
.message { max-width: 88%; width: fit-content; padding: .7rem .85rem; border-radius: .7rem; background: #fff; border: 1px solid var(--line); }
.message.user { justify-self: end; background: var(--navy-2); color: #fff; }
.chat-safety { margin: 0; padding: .65rem .8rem 0; color: var(--muted); font-size: .72rem; line-height: 1.45; }
.chat-form { display: grid; grid-template-columns: 1fr auto; gap: .5rem; padding: .75rem; }
.chat-form button { border: 0; border-radius: .45rem; background: var(--navy-2); color: #fff; padding: 0 1rem; font-weight: 800; }
.chat-form button:disabled { cursor: not-allowed; opacity: .55; }
.state-hero { background: var(--navy); color: #fff; padding: clamp(2.75rem, 6vw, 4.5rem) 1rem 0; }
.state-hero h1 { max-width: 58rem; }
.state-hero p { max-width: 50rem; color: rgba(255,255,255,.72); }
.state-facts { display: grid; grid-template-columns: repeat(3, 1fr); margin-top: 2.5rem; border: 1px solid rgba(255,255,255,.16); border-bottom: 0; background: rgba(255,255,255,.06); }
.state-fact { min-width: 0; padding: 1.15rem 1.25rem; border-right: 1px solid rgba(255,255,255,.16); }
.state-fact:last-child { border-right: 0; }
.state-fact span { display: block; margin-bottom: .25rem; color: var(--gold-2); font-size: .72rem; font-weight: 800; text-transform: uppercase; }
.state-fact strong { display: block; line-height: 1.35; }
.state-guide-layout { display: grid; grid-template-columns: minmax(0, 1.45fr) minmax(18rem, .55fr); gap: clamp(2rem, 5vw, 4rem); align-items: start; }
.state-guide-main { border-top: 1px solid var(--line); }
.state-guide-main article { padding: 2rem 0; border-bottom: 1px solid var(--line); }
.state-guide-main article:first-child { padding-top: 0; }
.state-guide-main h2 { max-width: 45rem; font-size: clamp(1.65rem, 2.4vw, 2.3rem); }
.state-guide-main p { max-width: 48rem; color: var(--muted); }
.state-source-panel { position: sticky; top: 7rem; display: grid; gap: .8rem; padding: 1.35rem; background: #fff; border: 1px solid var(--line); border-top: .35rem solid var(--teal); }
.state-source-panel h2 { margin: 0; font-family: var(--font-body); font-size: 1.25rem; letter-spacing: 0; }
.state-source-panel p { color: var(--muted); font-size: .9rem; }
.state-source-panel a { padding: .75rem 0; border-top: 1px solid var(--line); color: var(--navy-2); font-weight: 800; text-underline-offset: .2rem; }
.state-source-panel small { display: block; padding-top: .85rem; border-top: 1px solid var(--line); color: var(--muted); line-height: 1.5; }
@media (max-width: 980px) {
  .main-nav { display: none; }
  .hero-grid, .states-layout, .tax-layout, .process-layout, .order-layout, .state-guide-layout { grid-template-columns: 1fr; }
  .offer-grid, .tax-points { grid-template-columns: repeat(2, 1fr); }
  .record-strip { grid-template-columns: repeat(3, 1fr); }
  .state-grid { grid-template-columns: repeat(3, 1fr); }
  .state-source-panel { position: static; }
}
@media (max-width: 640px) {
  .topbar-inner { display: block; padding: .55rem 0; }
  .site-header { align-items: flex-start; gap: .75rem; flex-wrap: wrap; }
  .brand { min-width: 0; }
  .header-actions { width: 100%; justify-content: space-between; }
  .nav-action { padding: .65rem .9rem; }
  .hero-grid { min-height: auto; }
  h1 { font-size: clamp(2.35rem, 12vw, 3.4rem); }
  .fee-badge b { font-size: 1.55rem; }
  .record-strip, .offer-grid, .tax-points, .form-grid, .state-facts { grid-template-columns: 1fr; }
  .state-fact { border-right: 0; border-bottom: 1px solid rgba(255,255,255,.16); }
  .state-fact:last-child { border-bottom: 0; }
  .state-grid { grid-template-columns: 1fr 1fr; }
  .site-footer { grid-template-columns: 1fr; }
  .wechat-launcher, .chat-launcher { position: static; width: calc(50% - 1.15rem); min-height: 3rem; margin: .75rem .25rem .75rem .75rem; padding: 0 .65rem; box-shadow: none; font-size: .86rem; }
  .chat-launcher { margin-left: .25rem; }
}