/* =========================================================
   紘朝報稅小幫手 - 分層版樣式
   內容在 index.html，外觀在這份 styles.css。
   ========================================================= */

:root {
  --ink: #12202f;
  --muted: #607086;
  --line: #dfe7ef;
  --soft: #f5f8fb;
  --brand: #0d6b66;
  --brand-dark: #094b48;
  --accent: #1f7ae0;
  --nav: #0f2538;
  --shadow: 0 18px 48px rgba(18, 32, 47, .12);
  font-family: "Noto Sans TC", "Microsoft JhengHei", system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body { margin: 0; color: var(--ink); line-height: 1.7; background: #fff; }
a { color: inherit; text-decoration: none; }
.wrap { width: min(1480px, calc(100% - 48px)); margin: auto; }
.narrow { max-width: 1040px; }

.btn { display: inline-flex; align-items: center; justify-content: center; min-height: 46px; padding: 0 20px; border-radius: 8px; border: 1px solid transparent; font-weight: 800; }
.btn.primary { background: var(--brand); color: #fff; }
.btn.primary:hover { background: var(--brand-dark); }
.btn.secondary { background: #fff; border-color: var(--line); }
.tag, .badge, .status { background: #e7f4f2; color: #094b48; border: 1px solid #c9e4df; }
.tag { display: inline-block; border-radius: 999px; padding: 6px 12px; font-weight: 800; font-size: 14px; margin-bottom: 18px; }
.badge { border-radius: 999px; padding: 6px 12px; font-weight: 800; font-size: 14px; }
.status { border-radius: 999px; padding: 5px 10px; font-size: 13px; white-space: nowrap; }
.card, .panel, .step, details, .contact-card, .pricebox, .table, .policy-card { border: 1px solid var(--line); border-radius: 8px; background: #fff; }
.card, .policy-card { padding: 24px; }
.card p, .step p, details p, .row span, .price-row p, .policy-card p, .policy-card li { color: var(--muted); }

.top { background: var(--nav); color: #eaf2f8; font-size: 14px; }
.top .wrap { display: flex; justify-content: space-between; gap: 16px; flex-wrap: wrap; padding: 8px 0; }
header { position: sticky; top: 0; z-index: 10; background: rgba(255,255,255,.96); border-bottom: 1px solid var(--line); backdrop-filter: blur(12px); }
nav { min-height: 72px; display: flex; align-items: center; justify-content: space-between; gap: 24px; }
.brand { display: flex; align-items: center; gap: 12px; font-size: 20px; font-weight: 900; }
.logo { width: 40px; height: 40px; border-radius: 8px; background: linear-gradient(135deg, var(--brand), var(--accent)); color: #fff; display: grid; place-items: center; }
.links { display: flex; gap: 18px; color: #344154; font-size: 15px; align-items: center; }

.hero { background: linear-gradient(115deg, #f5f8fb, #e9f4f3); border-bottom: 1px solid var(--line); }
.hero-grid { display: grid; grid-template-columns: .95fr 1.05fr; gap: 56px; align-items: center; padding: 76px 0 56px; }
h1 { font-size: clamp(38px, 4.6vw, 66px); line-height: 1.12; margin: 0 0 18px; }
.lead { font-size: 20px; color: #435064; margin: 0 0 28px; max-width: 760px; }
.actions { display: flex; gap: 12px; flex-wrap: wrap; }
.proof { display: grid; grid-template-columns: repeat(3, 1fr); gap: 12px; margin-top: 24px; }
.proof div { border: 1px solid var(--line); border-radius: 8px; background: rgba(255,255,255,.86); padding: 12px; color: var(--muted); font-size: 14px; }
.proof strong { display: block; color: var(--ink); font-size: 18px; }
.hero-visual img, .section-visual img { display: block; width: 100%; height: auto; border-radius: 8px; box-shadow: var(--shadow); }

.panel { box-shadow: var(--shadow); overflow: hidden; }
.panel-head { display: flex; justify-content: space-between; gap: 12px; padding: 18px; border-bottom: 1px solid var(--line); font-weight: 900; background: #fbfcfe; }
.panel-body { padding: 20px; }
.metrics { display: grid; grid-template-columns: repeat(3, 1fr); gap: 12px; }
.metric { border: 1px solid var(--line); border-radius: 8px; padding: 14px; }
.metric span, .task span { display: block; color: var(--muted); font-size: 13px; }
.metric b { font-size: 22px; }
.task { display: grid; grid-template-columns: 32px 1fr auto; gap: 12px; align-items: center; border: 1px solid var(--line); border-radius: 8px; padding: 14px; margin-top: 10px; }
.check { width: 32px; height: 32px; border-radius: 8px; display: grid; place-items: center; background: #e7f4f2; color: var(--brand); font-weight: 900; }

section { padding: 76px 0; }
.soft { background: var(--soft); border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); }
h2 { font-size: clamp(30px, 3.8vw, 44px); line-height: 1.2; margin: 0 0 12px; }
.section-head { max-width: 860px; margin-bottom: 32px; }
.section-head p { margin: 0; color: var(--muted); font-size: 18px; }
.grid3 { display: grid; grid-template-columns: repeat(3, 1fr); gap: 18px; }
.grid2 { display: grid; grid-template-columns: repeat(2, 1fr); gap: 18px; }
.split { display: grid; grid-template-columns: .95fr 1.05fr; gap: 46px; align-items: start; }
.split.reverse { grid-template-columns: 1.05fr .95fr; }
.icon { width: 42px; height: 42px; border-radius: 8px; background: #eef7f6; color: var(--brand); display: grid; place-items: center; font-weight: 900; margin-bottom: 14px; }
.card h3, .step h3, .policy-card h3 { margin: 0 0 8px; }
.badge-list { display: flex; gap: 10px; flex-wrap: wrap; margin-top: 16px; }

.steps { display: grid; grid-template-columns: repeat(4, 1fr); gap: 16px; }
.step { padding: 22px; min-height: 190px; }
.num { width: 34px; height: 34px; border-radius: 50%; background: var(--accent); color: #fff; display: grid; place-items: center; font-weight: 900; margin-bottom: 16px; }
.table { overflow: hidden; }
.row { display: grid; grid-template-columns: 1fr 1.6fr; gap: 16px; padding: 18px 20px; border-bottom: 1px solid var(--line); }
.row:last-child { border-bottom: 0; }
.list { display: grid; gap: 12px; }
.item { display: grid; grid-template-columns: 32px 1fr; gap: 12px; color: #344154; }
.item b { color: var(--ink); }
.pricebox { box-shadow: var(--shadow); overflow: hidden; }
.price-row { display: grid; grid-template-columns: 1fr auto; gap: 18px; align-items: center; padding: 20px; border-bottom: 1px solid var(--line); }
.price-row:last-child { border-bottom: 0; }
.price-row h3 { margin: 0; }
.price { font-size: 24px; font-weight: 900; color: #094b48; white-space: nowrap; }
.faq { display: grid; gap: 12px; }
details { padding: 18px 20px; }
summary { font-weight: 900; cursor: pointer; }

.policy-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 18px; }
.policy-card ul { margin: 12px 0 0; padding-left: 20px; }
.policy-card li { margin: 6px 0; }
.legal-block { display: grid; gap: 18px; }
.legal-block .policy-card { padding: 28px; }

.contact-card { padding: 24px; box-shadow: var(--shadow); }
.contact-lines { display: grid; gap: 10px; margin-top: 16px; }
.contact-lines b { display: inline-block; min-width: 92px; }
.cta { background: var(--nav); color: #fff; }
.cta .wrap { display: flex; justify-content: space-between; align-items: center; gap: 24px; flex-wrap: wrap; }
.cta p { color: #c9d6e2; }
.cta .primary { background: #fff; color: var(--nav); }
.cta .secondary { background: transparent; color: #fff; border-color: rgba(255,255,255,.35); }
footer { background: #091927; color: #c9d6e2; padding: 30px 0; font-size: 14px; }
footer .wrap { display: flex; justify-content: space-between; gap: 16px; flex-wrap: wrap; }
.footer-links { display: flex; gap: 14px; flex-wrap: wrap; }

@media (min-width: 1500px) { .wrap { width: min(1560px, calc(100% - 64px)); } }
@media (max-width: 1180px) { .links { display: none; } .hero-grid, .split, .split.reverse { grid-template-columns: 1fr; } .grid3, .steps, .policy-grid { grid-template-columns: 1fr 1fr; } .proof { grid-template-columns: 1fr; } }
@media (max-width: 680px) { .wrap { width: min(100% - 28px, 1120px); } .hero-grid { padding: 46px 0 34px; } section { padding: 48px 0; } .grid3, .grid2, .steps, .metrics, .policy-grid { grid-template-columns: 1fr; } .task { grid-template-columns: 32px 1fr; } .task .status { grid-column: 2; justify-self: start; } .price-row, .row { grid-template-columns: 1fr; } .btn, .actions { width: 100%; } h1 { font-size: 36px; } }