@font-face{font-family:KuaijiChinese;src:url('kuaiji-chinese.ttf') format('truetype');font-weight:400;font-style:normal;font-display:swap}
[lang=zh-Hans]{font-family:KuaijiChinese,'Microsoft YaHei',sans-serif}
:root{--blue:#075796;--navy:#063d69;--ink:#193447;--muted:#5d707e;--yellow:#f1e400;--border:#d8e2e8;--paper:#f7f9fa;--white:#fff;font-family:Arial,'Microsoft YaHei',sans-serif;color:var(--ink);font-synthesis:none;scroll-behavior:smooth}
*{box-sizing:border-box}body{margin:0;background:var(--paper);font-size:16px;line-height:1.5}button,input{font:inherit}button,a,summary,input{-webkit-tap-highlight-color:transparent}a{color:var(--blue)}button,summary{cursor:pointer}button{min-height:44px}button:focus-visible,a:focus-visible,summary:focus-visible{outline:3px solid #b28d12;outline-offset:5px}input:focus-visible{outline:none}p,h1,h2{margin:0}button{border:0}svg{width:18px;height:18px;stroke:currentColor;stroke-width:1.6}.wrap,.header-inner{max-width:1160px;margin:auto;padding-left:36px;padding-right:36px}.site-header{background:#fff;border-bottom:1px solid var(--border)}.header-inner{height:100px;display:flex;align-items:center;justify-content:space-between;gap:30px}.wordmark{color:var(--navy);text-decoration:none;display:flex;flex-direction:column}.wordmark>span{font-size:36px;line-height:1.12;font-weight:800;letter-spacing:-1.8px}.brand-dot{color:#a99e00}.wordmark small{font-size:9px;letter-spacing:1.4px;font-weight:700;margin-top:7px}.wordmark small span{letter-spacing:.5px}.site-header nav{display:flex;gap:30px;font-size:13px;margin-left:auto;margin-right:38px}.site-header nav a{text-decoration:none;color:var(--muted);padding:8px 0}.site-header nav .nav-active{color:var(--navy);border-bottom:2px solid #bcaf00}.private-label{font-size:11px;display:inline-flex;gap:7px;align-items:center;border:1px solid var(--border);border-radius:30px;padding:7px 11px;white-space:nowrap}.private-label svg{width:13px;height:13px}.intro{padding-top:54px;padding-bottom:38px;display:flex;align-items:center;justify-content:space-between;gap:32px}.eyebrow{font-size:10px;font-weight:700;letter-spacing:2px;color:var(--blue);display:flex;align-items:center;gap:10px;margin-bottom:18px}.eyebrow>span{display:inline-block;width:28px;height:3px;background:#b1a500}h1{font-size:48px;line-height:1.13;letter-spacing:-1.8px;font-weight:500}h1 span{color:var(--blue)}.intro-copy{font-size:15px;color:var(--muted);line-height:1.7;margin-top:18px}.year-note{border-left:1px solid var(--border);padding:15px 0 15px 36px;display:flex;flex-direction:column;min-width:245px;gap:3px}.year-kicker{font-size:10px;letter-spacing:1.7px;font-weight:700;color:var(--blue)}.year-note strong{font-size:45px;letter-spacing:-1.4px;font-weight:500;color:var(--navy);line-height:1.5}.year-note strong span{font-size:32px;color:#afb8bc;margin:0 2px}.year-note>span:not(.year-kicker){font-size:12px;color:var(--muted)}.year-note small{font-size:12px;color:var(--blue);margin-top:10px;letter-spacing:2px}.scope-strip{display:flex;align-items:center;gap:10px;padding:15px 0;border-top:1px solid var(--border);margin-bottom:16px;font-size:11px;color:var(--muted)}.scope-strip strong{font-weight:500;color:var(--ink)}.scope-strip a{margin-left:auto;white-space:nowrap;text-decoration:none;font-weight:700}.scope-icon{border:1px solid #8ba1af;border-radius:50%;width:16px;height:16px;display:grid;place-items:center;flex:none;font-family:Georgia,serif;font-size:11px}.calculator-grid{display:grid;grid-template-columns:1fr 1fr;gap:24px;align-items:start}.input-card{background:#fff;border:1px solid var(--border);border-radius:12px;padding:30px;box-shadow:0 8px 28px #19344704}.card-heading{display:flex;justify-content:space-between;align-items:center;margin-bottom:28px}.step-label{font-size:10px;letter-spacing:1.7px;font-weight:700;color:var(--muted);margin-bottom:10px}h2{font-size:23px;letter-spacing:-.5px;font-weight:500}.currency-tag{border:1px solid var(--border);border-radius:5px;font-size:10px;font-weight:700;padding:5px 8px;align-self:flex-start;margin-top:19px;color:var(--muted)}.field{margin-bottom:23px}label{font-size:13px;font-weight:700;display:flex;align-items:baseline;gap:8px;margin-bottom:9px}label span[lang]{font-size:10px;color:var(--muted);font-weight:400}.optional{margin-left:auto;font-size:10px;font-weight:400;color:var(--muted)}.money-input{border:1px solid #bfcdd7;border-radius:6px;display:flex;align-items:center;height:52px;background:#fff;transition:border-color .15s,box-shadow .15s}.money-input:focus-within{border-color:var(--blue);box-shadow:0 0 0 3px #07579616}.money-input:has([aria-invalid=true]){border-color:#b93f31}.money-input>span{padding-left:15px;color:#698090;font-size:17px}.money-input input{width:100%;min-width:0;border:0;background:transparent;padding:12px;color:var(--ink);font-size:19px;font-variant-numeric:tabular-nums;letter-spacing:.3px;outline:none}.money-input input::placeholder{font-size:11px;letter-spacing:0;color:#6e8290}.hint{font-size:11px;color:var(--muted);margin-top:7px;line-height:1.6}.field-error{color:#a02c21;font-size:12px;margin-top:5px}.exemption-details{border-top:1px solid var(--border);border-bottom:1px solid var(--border);margin:3px 0 24px}.exemption-details summary{font-size:12px;padding:14px 0;display:flex;justify-content:space-between;font-weight:500}.exemption-content{padding:0 0 15px}.checkbox-label{align-items:flex-start;font-size:12px;line-height:1.5;font-weight:400}.checkbox-label input{width:17px;height:17px;margin:1px 3px 0 0;accent-color:var(--blue);flex:none}.form-actions{display:flex;align-items:center;gap:20px}.primary-button{flex:1;display:flex;justify-content:space-between;align-items:center;background:var(--navy);color:white;border-radius:6px;padding:15px 18px;font-size:13px;font-weight:700;transition:background .15s}.primary-button:hover{background:var(--blue)}.primary-button span{font-size:22px;line-height:1;color:var(--yellow)}.reset-button{padding:10px 4px;background:transparent;color:var(--muted);font-size:12px}.reset-button:hover{color:var(--navy);text-decoration:underline}.privacy-note{font-size:10px;display:flex;align-items:flex-start;gap:6px;color:var(--muted);margin-top:16px;line-height:1.6}.privacy-note svg{flex:none;width:14px;height:14px;margin-top:1px}.result-card{background:linear-gradient(130deg,#063d69,#07518a);color:#fff;border-radius:12px;padding:29px 30px 25px;position:relative;overflow:hidden;min-height:490px}.result-card:before{content:'';position:absolute;width:130px;height:130px;right:-65px;top:-68px;border:1px solid #ffffff14;border-radius:50%;pointer-events:none}.result-heading{display:flex;justify-content:space-between;align-items:center;margin-bottom:29px;gap:10px}.result-heading .step-label{color:#c1d4e3;margin:0}.result-badge{font-size:10px;border:1px solid #ffffff38;padding:4px 8px;border-radius:4px;color:#d2e0e8;white-space:nowrap}#result-heading{font-size:14px;letter-spacing:0;color:#dce7ed;font-weight:400}.big-result{font-size:58px;font-weight:500;line-height:1.25;letter-spacing:-2px;font-variant-numeric:tabular-nums;margin:4px 0}.big-result span{font-size:30px;color:#b1c8db;letter-spacing:-.6px}.result-subtitle{font-size:11px;color:#bed1df}.income-bar{display:flex;height:7px;border-radius:4px;overflow:hidden;margin-top:28px;gap:3px}.income-bar span:first-child{background:var(--yellow);width:78.2%;border-radius:3px}.income-bar span:last-child{background:#91afc6;flex:1;border-radius:3px}.bar-legend{font-size:10px;color:#cbdbe7;display:flex;justify-content:space-between;margin-top:10px}.bar-legend span{display:flex;gap:6px;align-items:center}.bar-legend i{display:inline-block;width:6px;height:6px;border-radius:50%}.net-dot{background:var(--yellow)}.tax-dot{background:#91afc6}.result-metrics{display:grid;grid-template-columns:1.2fr 1fr;gap:16px;margin:28px 0 21px}.result-metrics>div{display:flex;flex-direction:column}.result-metrics>div+div{border-left:1px solid #ffffff29;padding-left:23px}.result-metrics span{font-size:11px;color:#c6d7e4}.result-metrics strong{font-weight:400;font-size:24px;margin-top:4px;letter-spacing:-.4px;font-variant-numeric:tabular-nums}.result-metrics small{font-size:9px;color:#c0d2df;margin-top:4px}.tax-breakdown{margin:0;border-top:1px solid #ffffff29;padding-top:14px}.tax-breakdown>div{display:flex;justify-content:space-between;gap:16px;margin:9px 0;font-size:12px}.tax-breakdown dt{color:#d3e0e8}.tax-breakdown dd{margin:0;font-variant-numeric:tabular-nums;white-space:nowrap}.tax-breakdown abbr{border:1px solid #ffffff30;border-radius:3px;font-size:8px;text-decoration:none;padding:1px 3px;vertical-align:1px;margin-left:2px}.result-footnote{font-size:10px;color:#c0d2df;margin-top:16px;line-height:1.6}.balance-box{background:#ffffff0c;border:1px solid #ffffff30;padding:15px;border-radius:6px;margin-top:20px}.balance-box>div{display:flex;justify-content:space-between;align-items:baseline;gap:15px;font-size:12px}.balance-box strong{font-size:20px;font-weight:400;white-space:nowrap}.balance-box p{font-size:10px;margin-top:8px;color:#c8d9e6}.advice-note{display:flex;align-items:flex-start;gap:11px;margin-top:18px;padding:0 4px}.note-marker{color:#8c7800;border:1px solid #bba945;border-radius:50%;font-size:10px;line-height:1;width:15px;height:15px;display:grid;place-items:center;flex:none;margin-top:2px}.advice-note p{font-size:11px;line-height:1.75;color:var(--muted)}.advice-note strong{color:var(--ink);font-weight:700}.result-status{font-size:10px;color:var(--muted);padding:14px 4px 0 30px}#empty-result{padding:40px 0}#empty-result h2{font-size:30px;line-height:1.25;max-width:260px}#empty-result p{font-size:14px;color:#cbdde9;line-height:1.8;margin:18px 0 26px;max-width:290px}.example-button{padding:12px 0;background:transparent;color:var(--yellow);font-size:12px;text-align:left}.notes-section{display:grid;grid-template-columns:.8fr 1.2fr;gap:60px;padding-top:52px;padding-bottom:42px}.notes-heading p:last-child{font-size:12px;color:var(--muted);margin-top:11px}.notes-heading h2{font-size:27px}.notes-body details{border-top:1px solid var(--border)}.notes-body details:last-child{border-bottom:1px solid var(--border)}summary{list-style:none}summary::-webkit-details-marker{display:none}.notes-body summary{padding:18px 0;font-size:13px;display:flex;justify-content:space-between;align-items:center;gap:15px;font-weight:500}.summary-plus{font-size:21px;line-height:1;font-weight:400;color:var(--blue)}details[open] .summary-plus{transform:rotate(45deg)}.detail-content{font-size:12px;color:var(--muted);line-height:1.8;padding-bottom:20px}.detail-content p+p{margin-top:13px}.detail-content table{border-collapse:collapse;width:100%;font-size:11px;margin:15px 0;line-height:1.6}.detail-content caption{text-align:left;margin-bottom:10px;font-weight:700;color:var(--ink)}.detail-content th,.detail-content td{border-bottom:1px solid var(--border);padding:9px 8px;text-align:left;vertical-align:top}.detail-content th{background:#eaf0f4;color:var(--navy);font-weight:700}.detail-content td:first-child{width:38%}.source-links{padding-left:18px}.source-links a{text-underline-offset:3px}.site-footer{border-top:1px solid var(--border);padding-top:25px;padding-bottom:30px;display:flex;align-items:center;justify-content:space-between;gap:20px}.site-footer>div{display:flex;flex-direction:column;gap:3px}.site-footer strong{font-size:12px;color:var(--navy)}.site-footer span,.site-footer p{font-size:10px;color:var(--muted)}.skip-link{position:fixed;top:-100px;left:15px;background:white;padding:14px;z-index:10}.skip-link:focus{top:10px}.noscript{position:fixed;bottom:0;left:0;right:0;padding:15px;background:#fff6c9;color:#462f00;border-top:2px solid #bca323;z-index:3}[hidden]{display:none!important}
@media(min-width:1300px){.intro{padding-top:65px;padding-bottom:45px}.header-inner{height:104px}}
@media(max-width:850px){.wrap,.header-inner{padding-left:24px;padding-right:24px}.site-header nav{margin-right:0;gap:18px}.intro{padding-top:35px}h1{font-size:40px}.year-note{min-width:200px;padding-left:25px}.year-note strong{font-size:37px}.calculator-grid{gap:16px}.input-card,.result-card{padding:23px}.big-result{font-size:46px}.result-metrics{grid-template-columns:1fr}.result-metrics>div+div{padding-left:0;border-left:0}.result-metrics>div+div strong{font-size:20px}.scope-strip{align-items:flex-start}.scope-strip a{display:none}.scope-icon{margin-top:2px}.notes-section{gap:25px}.result-metrics small{font-size:10px}}
@media(max-width:640px){.wrap,.header-inner{padding-left:20px;padding-right:20px}.header-inner{height:83px;gap:15px}.wordmark>span{font-size:31px}.wordmark small{font-size:7px;letter-spacing:1px}.site-header nav{display:none}.private-label{font-size:9px;padding:6px 8px}.intro{display:block;padding-top:34px;padding-bottom:22px}.eyebrow{margin-bottom:17px;font-size:9px}h1{font-size:37px;letter-spacing:-1.3px}.intro-copy{font-size:13px;line-height:1.7;max-width:360px;margin-top:15px}.desktop-break{display:none}.year-note{border:0;border-left:3px solid #c1b500;min-width:0;padding:0 0 0 13px;margin-top:25px;display:grid;grid-template-columns:auto 1fr;align-items:center;column-gap:13px;row-gap:0}.year-note .year-kicker{grid-column:2;grid-row:1;font-size:8px;letter-spacing:1px}.year-note strong{grid-row:1/3;grid-column:1;font-size:28px;line-height:1.2}.year-note strong span{font-size:20px}.year-note>span:not(.year-kicker){font-size:10px;grid-column:2;grid-row:2}.year-note small{display:none}.scope-strip{font-size:10px;padding:13px 0;margin-bottom:9px;gap:8px}.calculator-grid{grid-template-columns:1fr;gap:19px}.input-card{padding:23px 20px;border-radius:10px}.card-heading{margin-bottom:25px}h2{font-size:23px}.field{margin-bottom:23px}label{font-size:13px}.money-input{height:54px}.hint{font-size:11px}.money-input input{font-size:20px}.result-card{padding:25px 23px;border-radius:10px;min-height:0}.big-result{font-size:52px}.big-result span{font-size:29px}.result-metrics{grid-template-columns:1.2fr 1fr;gap:12px}.result-metrics>div+div{border-left:1px solid #ffffff29;padding-left:16px}.result-metrics strong{font-size:23px}.result-metrics>div+div strong{font-size:23px}.result-metrics small{font-size:9px}.result-heading{margin-bottom:24px}.notes-section{display:block;padding-top:38px;padding-bottom:30px}.notes-heading{margin-bottom:23px}.notes-heading h2{font-size:26px}.notes-body summary{font-size:12px;min-height:58px}.site-footer{display:block;padding-top:22px;padding-bottom:25px}.site-footer p{margin-top:14px}.detail-content th,.detail-content td{padding:8px 5px}#empty-result{padding:20px 0}.balance-box>div{align-items:flex-start;flex-direction:column;gap:4px}.privacy-note{font-size:10px}.result-status{padding-top:9px}}
@media(prefers-reduced-motion:reduce){*{scroll-behavior:auto!important;transition:none!important}}
.result-card.large-values .big-result{font-size:clamp(29px,4vw,42px)}.result-card.large-values .big-result span{font-size:20px}.result-card.large-values .result-metrics strong{font-size:17px}