@font-face{font-family:Saira;src:url('assets/Saira.ttf') format('truetype');font-weight:100 900;font-stretch:50% 125%;font-display:swap}
:root{--ef-font-ui:Saira,'Microsoft YaHei','PingFang SC',sans-serif;--ef-font-text:'Microsoft YaHei','PingFang SC',sans-serif;--paper:#f4f4f2;--panel:#fff;--ink:#161616;--muted:#61615d;--line:#d0d0c9;--accent:#fffa00}
[data-theme=dark]{--paper:#191919;--panel:#242424;--ink:#ededed;--muted:#b8b8b1;--line:#4a4a46}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:105px}body.ef{margin:0;background:var(--paper);color:var(--ink);font-family:var(--ef-font-text);line-height:1.7}a{color:inherit}button,input,select{font:inherit}button,a,input,select,summary{-webkit-tap-highlight-color:transparent}button{cursor:pointer}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible{outline:3px solid var(--ink);outline-offset:4px}.skip{position:absolute;top:-100px}.skip:focus{top:0;z-index:20;background:var(--accent);color:#161616;padding:12px}header{max-width:1440px;margin:auto;min-height:100px;display:flex;align-items:center;justify-content:space-between;padding:20px 5%;border-bottom:1px solid var(--line);gap:24px}.brand{display:flex;gap:14px;text-decoration:none;font-weight:800;align-items:center}.mark{display:grid;place-items:center;width:52px;height:52px;background:var(--ink);color:var(--paper);font-size:20px}.brand small{display:block;font-family:Saira,sans-serif;letter-spacing:2px;font-size:10px;font-weight:500}nav{display:flex;gap:32px}nav a{text-decoration:none;font-size:14px}.small-button{background:transparent;border:1px solid var(--line);color:var(--ink);padding:10px 15px;min-height:44px}main{max-width:1280px;margin:auto;padding:0 40px}.hero{display:grid;grid-template-columns:1.3fr 1fr;gap:70px;padding:82px 0 68px;align-items:center}.eyebrow{font-family:Saira,sans-serif;font-size:11px;font-weight:600;letter-spacing:2px;margin:0 0 16px;font-stretch:125%}h1{font-size:clamp(36px,4.3vw,62px);letter-spacing:-2px;line-height:1.22;margin:0 0 26px;font-weight:900}h1 span{border-bottom:4px solid var(--ink)}.intro{font-size:15px;color:var(--muted);line-height:1.9}.hero-actions{display:flex;align-items:center;gap:28px;margin:30px 0}.ef-btn{min-height:48px}.text-link{font-size:14px;text-underline-offset:5px}.meta{font-size:11px;color:var(--muted);overflow-wrap:anywhere}.allowance{background:var(--panel);border-top:5px solid var(--ink);padding:30px}.allowance>p{font-size:13px}.big-number{font-family:Saira,sans-serif;font-stretch:125%;font-size:clamp(50px,5vw,70px);font-weight:650;line-height:1.2;letter-spacing:-3px;font-variant-numeric:tabular-nums}.big-number span{display:block;font-size:12px;letter-spacing:0;font-weight:400;margin:10px 0 25px}.condition{color:var(--muted)}.allowance-bottom{display:flex;gap:20px;padding:20px 0;margin-top:22px;border-top:1px solid var(--line)}.allowance-bottom strong{white-space:nowrap;font-family:Saira,sans-serif}.allowance-bottom span{font-size:12px;color:var(--muted)}.allowance>a{font-size:12px}.scope{display:flex;align-items:center;gap:24px;border-block:1px solid var(--line);padding:18px 0;font-size:13px}.scope>span{background:var(--ink);color:var(--paper);padding:5px 12px;white-space:nowrap}.scope p{margin:0}section[id]{padding-top:68px}.section-heading{display:flex;justify-content:space-between;align-items:end;gap:32px;margin-bottom:30px}.section-heading h2{font-size:30px;line-height:1.3;margin:0}.section-heading>p{font-size:13px;color:var(--muted);max-width:330px}.calculator-layout{display:grid;grid-template-columns:1.4fr 1fr;border-top:1px solid var(--ink);gap:40px}form{padding:32px 0;display:grid;grid-template-columns:1fr 1fr;gap:22px}.field{min-width:0}.full{grid-column:1/-1}label{display:block;font-size:12px;font-weight:600;margin-bottom:8px}select,input{width:100%;background:var(--panel);color:var(--ink);border:1px solid var(--line);border-radius:0;padding:13px 12px;min-height:48px;font-size:14px}select{padding-right:20px}.field small{display:block;color:var(--muted);font-size:11px;margin-top:8px}.money-input{display:flex;background:var(--panel);border:1px solid var(--line);align-items:center}.money-input span{padding:0 18px;font-family:Saira;font-size:24px}.money-input input{border:0;font-family:Saira;font-size:24px}.result{background:var(--panel);padding:32px;margin:32px 0;align-self:start;border-top:4px solid var(--ink);min-height:320px}.result h3{font-size:20px;margin:0}.result p{font-size:13px}.result a{font-size:12px}.tax-number{font-family:Saira;font-size:clamp(36px,4vw,52px);font-weight:650;letter-spacing:-1px;padding:18px 0}.formula{font-family:Saira;background:var(--paper);padding:10px}.notice{border-left:5px solid var(--accent);padding-left:13px;color:var(--muted);margin:24px 0}.filters{display:flex;justify-content:space-between;align-items:end;gap:24px}.search-label{width:44%;font-weight:400}.search-label input{margin-top:8px}.filter-buttons{display:flex;gap:8px;flex-wrap:wrap;margin-bottom:8px}.filter-buttons button{border:0;background:var(--panel);color:var(--ink);padding:12px 20px;clip-path:polygon(0 0,100% 0,100% calc(100% - 8px),calc(100% - 8px) 100%,0 100%);min-height:48px;font-size:13px}.filter-buttons .active{background:var(--accent);color:#161616;font-weight:bold}.source-row{display:grid;grid-template-columns:45px 1fr auto;gap:20px;padding:24px 0;border-top:1px solid var(--line);align-items:start}.source-no{font-family:Saira;font-size:20px;color:var(--muted)}.source-row h3{font-size:18px;margin:5px 0}.source-row h3 a{text-decoration:none}.source-row h3 a:hover{text-decoration:underline;text-underline-offset:5px}.source-row p{font-size:13px;margin:5px 0}.source-row .meta,.source-row .url{font-size:11px;color:var(--muted)}.url{overflow-wrap:anywhere;user-select:all}.copy{font-size:11px}details{border-top:1px solid var(--line);padding:20px 0}summary{font-size:16px;font-weight:600;cursor:pointer;min-height:32px}details p{max-width:800px;color:var(--muted);font-size:14px}footer{display:flex;justify-content:space-between;align-items:start;gap:30px;border-top:2px solid var(--ink);padding:35px 0;margin-top:65px}footer p,footer a{font-size:11px;color:var(--muted)}@media(max-width:800px){header{flex-wrap:wrap;padding:16px 24px;gap:14px}nav{order:3;width:100%;justify-content:space-between;gap:12px}.hero{grid-template-columns:1fr;gap:30px;padding-top:42px}.allowance{max-width:none}.section-heading{display:block}.section-heading>p{max-width:none}.calculator-layout{grid-template-columns:1fr;gap:0}.result{margin-top:0}.filters{display:block}.search-label{width:100%}.source-row{grid-template-columns:25px 1fr;gap:15px}.copy{grid-column:2;justify-self:start}footer{flex-direction:column;gap:10px}}@media(max-width:450px){main{padding:0 20px}.hero{padding-bottom:35px}h1{font-size:39px}.hero-actions{gap:18px}.scope{align-items:start;gap:12px}.scope>span{font-size:11px}form{grid-template-columns:1fr}.field{grid-column:1}.section-heading h2{font-size:26px}.filter-buttons button{padding:12px;font-size:12px}select,input{font-size:16px}.allowance{padding:24px}.big-number{font-size:60px}.brand{font-size:14px}.small-button{font-size:12px}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*::before,*::after{animation:none!important;transition:none!important}}