/* 九商财税 · 问答中心共享样式（与官网首页同一设计语言） */
:root{
  --pri:#1173f2; --pri-d:#0c61cf; --acc:#ffd542;
  --bg:#edf0f7; --line:#e6e6e6; --line2:#eee;
  --t:#333; --t2:#666; --t3:#999;
  --shadow:0 4px 16px rgba(0,0,0,.08);
}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth}
body{font-family:"PingFang SC","Microsoft YaHei","Hiragino Sans GB",sans-serif;color:var(--t);background:#fff;line-height:1.8;-webkit-font-smoothing:antialiased}
a{text-decoration:none;color:inherit}
img{display:block;max-width:100%}
ul{list-style:none}
.w1200{width:1200px;max-width:94%;margin:0 auto}
.clear{clear:both}

/* header */
.web-header{background:#fff;border-bottom:1px solid var(--line2)}
.web-header .w1200{display:flex;align-items:center;padding:14px 0}
.logo img{height:64px;width:auto}
.logo{padding-right:34px;margin-right:34px}
.hd-text{font-size:15px;color:var(--t2);flex:1}
.hd-text strong{display:block;font-size:26px;color:var(--pri);font-weight:800;letter-spacing:2px;margin-bottom:4px}
.hd-tel{text-align:right;font-size:12px;color:var(--t2);display:flex;align-items:center;gap:10px}
.hd-tel .tel-ico{flex:0 0 50px;width:50px;height:42px}
.hd-tel .tel-txt strong{display:block;font-size:26px;color:#111;font-weight:800;letter-spacing:1px;line-height:1.25;font-family:"Arial Black",Impact,"Microsoft YaHei",sans-serif}

/* nav */
.web-nav{background:var(--pri)}
.web-nav ul{display:flex;flex-wrap:wrap}
.web-nav li{position:relative}
.web-nav li>a{display:block;padding:0 24px;line-height:56px;font-size:16px;font-weight:700;color:#fff}
.web-nav li>a:hover,.web-nav li.on>a{background:var(--pri-d)}

/* breadcrumb */
.crumbs{font-size:13px;color:var(--t3);padding:18px 0 0}
.crumbs a:hover{color:var(--pri)}

/* article */
.article{padding:12px 0 30px}
.art-head{border-bottom:1px solid var(--line2);padding-bottom:20px;margin-bottom:26px}
.art-head h1{font-size:29px;line-height:1.4;color:#1a1a1a;font-weight:800;letter-spacing:.5px}
.art-meta{margin-top:14px;font-size:13px;color:var(--t3);display:flex;gap:18px;flex-wrap:wrap}
.art-meta span b{color:var(--pri);font-weight:700}
.art-body{font-size:15.5px;color:#444;line-height:2}
.art-body h2{font-size:21px;color:#222;font-weight:800;margin:30px 0 14px;padding-left:12px;border-left:4px solid var(--pri)}
.art-body h3{font-size:17px;color:#222;font-weight:700;margin:22px 0 10px}
.art-body p{margin-bottom:15px}
.art-body ul.dot{margin:0 0 16px;padding-left:22px;list-style:disc}
.art-body ul.dot li{margin-bottom:8px}
.art-body table{width:100%;border-collapse:collapse;margin:8px 0 20px;font-size:14px;line-height:1.7}
.art-body th,.art-body td{border:1px solid #d8e4f0;padding:8px 12px;text-align:left;vertical-align:top}
.art-body th{background:#eaf3fb;color:var(--pri);white-space:nowrap}
.art-body td.p{white-space:nowrap;font-weight:700;color:#d87718}
.art-tip{background:#f5f9ff;border-left:4px solid var(--pri);border-radius:0 4px 4px 0;padding:16px 20px;margin:18px 0;font-size:14.5px;color:#44506a;line-height:1.95}
.art-tip b{color:var(--pri)}
.art-cta{background:var(--pri);color:#fff;border-radius:6px;padding:26px 30px;margin:30px 0 10px;display:flex;align-items:center;justify-content:space-between;gap:20px;flex-wrap:wrap}
.art-cta .t{font-size:17px;font-weight:700}
.art-cta .t small{display:block;font-size:13px;font-weight:400;opacity:.92;margin-top:6px}
.art-cta a{background:var(--acc);color:#222;font-weight:800;padding:12px 30px;border-radius:3px;white-space:nowrap;font-size:15px}
.art-cta a:hover{background:#ffc926}

/* related */
.rel-box{margin-top:40px}
.rel-box .rh{font-size:18px;font-weight:800;color:#222;margin-bottom:16px;padding-left:12px;border-left:4px solid var(--acc)}
.rel-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:16px}
.rel-card{background:#fff;border:1px solid var(--line);border-radius:4px;padding:18px;transition:.3s;display:block}
.rel-card:hover{box-shadow:0 8px 22px rgba(17,115,242,.12);border-color:var(--pri);transform:translateY(-3px)}
.rel-card .rc{display:inline-block;background:#eaf3fb;color:var(--pri);font-size:12px;padding:2px 9px;border-radius:2px;font-weight:700;margin-bottom:10px}
.rel-card h4{font-size:15.5px;color:#222;line-height:1.5;font-weight:700}

/* hub list */
.qa-hero{background:linear-gradient(135deg,#0c61cf,#1173f2);color:#fff;border-radius:8px;padding:40px 38px;margin:24px 0 30px}
.qa-hero h1{font-size:30px;font-weight:800;letter-spacing:1px}
.qa-hero p{margin-top:12px;font-size:15px;opacity:.94;line-height:1.9;max-width:760px}
.qa-group{margin-bottom:34px}
.qa-group h2{font-size:22px;color:#222;font-weight:800;margin-bottom:16px;padding-left:12px;border-left:4px solid var(--pri)}
.qa-list{display:grid;grid-template-columns:repeat(2,1fr);gap:14px}
.qa-item{background:#fff;border:1px solid var(--line);border-radius:4px;padding:16px 18px;transition:.3s;display:block}
.qa-item:hover{box-shadow:0 8px 22px rgba(17,115,242,.1);border-color:var(--pri);transform:translateY(-3px)}
.qa-item .qc{display:inline-block;background:#eaf3fb;color:var(--pri);font-size:12px;padding:2px 9px;border-radius:2px;font-weight:700;margin-bottom:8px}
.qa-item h3{font-size:16px;color:#222;font-weight:700;line-height:1.5}

/* hub 子引导栏 + 分类折叠 */
.qa-subnav{display:flex;flex-wrap:wrap;align-items:center;gap:10px;margin:0 0 22px}
.qa-subnav a{background:#eaf3fb;color:var(--pri);font-size:14px;font-weight:700;padding:8px 16px;border-radius:18px;transition:.2s}
.qa-subnav a:hover{background:var(--pri);color:#fff}
.qa-tools{margin-left:auto;display:flex;gap:8px}
.qa-tools button{border:1px solid var(--line);background:#fff;color:var(--t2);font-size:13px;padding:7px 14px;border-radius:18px;cursor:pointer}
.qa-tools button:hover{border-color:var(--pri);color:var(--pri)}
.qa-cat{border:1px solid var(--line);border-radius:6px;background:#fff;margin-bottom:14px;overflow:hidden}
.qa-cat[open]{border-color:var(--pri)}
.qa-cat summary{cursor:pointer;list-style:none;display:flex;align-items:center;padding:16px 22px;font-size:18px;font-weight:800;color:#222}
.qa-cat summary::-webkit-details-marker{display:none}
.qa-cat summary::after{content:"+";margin-left:auto;font-size:24px;font-weight:400;color:var(--pri);line-height:1}
.qa-cat[open] summary::after{content:"−"}
.qa-cat summary:hover{background:#f5f9ff}
.qa-cat .cnt{font-size:13px;color:var(--t3);font-weight:400;margin-left:10px}
.qa-cat .qa-list{padding:4px 22px 20px}

/* contact-box reused */
.contact-box{display:flex;gap:34px;background:var(--pri);color:#fff;border-radius:4px;padding:36px 40px;margin:50px 0}
.contact-box .info{flex:1;font-size:15px;line-height:2.1}
.contact-box .wx{flex:0 0 240px;text-align:center}
.contact-box .wx img{width:170px;margin:0 auto 10px;border:4px solid #fff;border-radius:4px}
.contact-box .btn{display:inline-block;margin-top:8px;background:var(--acc);color:#222;font-weight:800;padding:10px 26px;border-radius:2px}

/* footer */
footer{background:#2b2f36;color:#b9c0c9;padding:44px 0 0;margin-top:40px}
.footup{display:flex;gap:40px;padding-bottom:28px}
.footup ul{display:flex;gap:60px;flex:1;flex-wrap:wrap}
.footup li p{font-size:16px;color:#fff;margin-bottom:12px;font-weight:700}
.footup li a{display:block;font-size:13px;color:#b9c0c9;line-height:1.9}
.footup li a:hover{color:var(--acc)}
.footewm{text-align:center}
.footewm img{width:120px;background:#fff;padding:6px;border-radius:4px}
.footewm p{font-size:12px;margin-top:8px}
.foot_copy{border-top:1px solid #3a3f47;padding:16px 0;font-size:13px;text-align:center;color:#8b929c}
.foot_copy a{color:#8b929c;text-decoration:underline}

/* kf */
.kf{position:fixed;right:14px;top:52%;transform:translateY(-50%);z-index:99;display:flex;flex-direction:column;gap:8px}
.kf a{width:52px;height:52px;background:var(--pri);color:#fff;border-radius:4px;display:flex;flex-direction:column;align-items:center;justify-content:center;font-size:11px;line-height:1.3;box-shadow:0 3px 10px rgba(0,0,0,.2)}
.kf a:hover{background:var(--pri-d)}
.kf .ic{font-size:20px;line-height:1}

@media(max-width:1100px){
  .rel-grid{grid-template-columns:repeat(2,1fr)}
  .qa-list{grid-template-columns:1fr}
  .web-nav li>a{padding:0 16px;font-size:15px}
}
@media(max-width:760px){
  .hd-text,.hd-tel{display:none}
  .web-nav ul{justify-content:center}
  .art-head h1{font-size:22px}
  .rel-grid{grid-template-columns:1fr}
  .contact-box{flex-direction:column;padding:24px}
  .footup{flex-direction:column}
  .footup ul{flex-direction:column;gap:20px}
  .kf{display:none}
}