/* tx-theme */
*,*::before,*::after{margin:0;padding:0;box-sizing:border-box}
:root{
  --tx-bg:#0b0e0c;--tx-sf:#131a16;--tx-tx:#c6ceca;
  --tx-mt:#8a9690;--tx-wh:#f0f6f3;--tx-hd:#3cd88c;
  --tx-h3:#2ec47a;--tx-ac:#3cd88c;--tx-bd:rgba(60,216,140,0.08);
  --tx-lk:#3cd88c;--tx-ft:'Inter',-apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif;
}
html{scroll-behavior:smooth;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale}
body{font-family:var(--tx-ft);background:var(--tx-bg);color:var(--tx-tx);font-size:16.5px;line-height:1.82}
img{max-width:100%;height:auto;display:block}
a{color:var(--tx-lk);text-decoration:none}
a:hover{text-decoration:underline}

.tx-wrap{max-width:820px;margin:0 auto;padding:0 1.5rem}

#tax-report-core{padding:4rem 0 3rem}
#tax-report-core h1{font-size:clamp(1.8rem,4vw,2.6rem);font-weight:800;line-height:1.2;color:var(--tx-hd);margin-bottom:2rem;letter-spacing:-0.02em}
#tax-report-core h2{font-size:clamp(1.4rem,3vw,1.9rem);font-weight:700;line-height:1.25;color:var(--tx-hd);margin-top:3.5rem;margin-bottom:1.25rem;padding-left:0.75rem;border-left:4px solid var(--tx-ac);letter-spacing:-0.01em}
#tax-report-core h3{font-size:clamp(1.1rem,2.5vw,1.35rem);font-weight:600;color:var(--tx-h3);margin-top:2.5rem;margin-bottom:0.75rem}
#tax-report-core p{margin-bottom:1.5rem;color:var(--tx-tx)}
#tax-report-core img{margin:2rem 0;border-radius:12px;border:1px solid var(--tx-bd)}

#tax-report-core table{width:100%;border-collapse:collapse;margin:2rem 0;font-size:0.9rem;border:1px solid var(--tx-bd);border-radius:8px;overflow:hidden}
#tax-report-core thead{background:rgba(60,216,140,0.07)}
#tax-report-core th{padding:0.85rem 1.25rem;text-align:left;font-weight:600;color:var(--tx-wh);font-size:0.8rem;text-transform:uppercase;letter-spacing:0.05em;border-bottom:1px solid var(--tx-bd)}
#tax-report-core td{padding:0.75rem 1.25rem;color:var(--tx-mt);border-bottom:1px solid var(--tx-bd)}
#tax-report-core tbody tr:last-child td{border-bottom:none}
#tax-report-core tbody tr:hover{background:rgba(255,255,255,0.02)}

#tax-report-core ul{margin:1.5rem 0;padding-left:0;list-style:none}
#tax-report-core li{position:relative;padding:0.5rem 0 0.5rem 1.5rem;color:var(--tx-tx);font-size:0.95rem}
#tax-report-core li::before{content:'\2022';position:absolute;left:0;color:var(--tx-ac);font-weight:700;font-size:1.2em}

figure{margin:0}
.tx-banner,.tx-visual{margin:2rem 0}
.tx-banner img,.tx-visual img{width:100%;height:auto;border-radius:12px;border:1px solid var(--tx-bd);display:block}

#tax-resources-panel,#tax-faq-block{padding:2.5rem 0;border-top:1px solid var(--tx-bd)}
#tax-resources-panel h2,#tax-faq-block h2{font-size:clamp(1.4rem,3vw,1.9rem);font-weight:700;line-height:1.25;color:var(--tx-hd);margin-bottom:1.25rem;padding-left:0.75rem;border-left:4px solid var(--tx-ac);letter-spacing:-0.01em}
#tax-resources-panel h3,#tax-faq-block h3{font-size:clamp(1.1rem,2.5vw,1.35rem);font-weight:600;color:var(--tx-h3);margin-top:2rem;margin-bottom:0.5rem}
#tax-resources-panel p,#tax-faq-block p{margin-bottom:1.25rem;color:var(--tx-tx);line-height:1.82}
#tax-resources-panel a{color:var(--tx-ac);text-decoration:none;border-bottom:1px solid rgba(60,216,140,0.3);transition:border-color 0.2s}
#tax-resources-panel a:hover{border-color:var(--tx-ac)}

footer{border-top:1px solid var(--tx-bd);padding:2rem 0}
footer p{font-size:0.8rem;color:var(--tx-mt);text-align:center}

@media(max-width:600px){
  #tax-report-core{padding:2.5rem 0 2rem}
  #tax-report-core h2{margin-top:2.5rem}
  .tx-banner,.tx-visual{margin:1.5rem 0}
  .tx-banner img,.tx-visual img{border-radius:6px}
  #tax-report-core table{font-size:0.8rem}
  #tax-report-core th,#tax-report-core td{padding:0.6rem 0.75rem}
  #tax-resources-panel,#tax-faq-block{padding:2rem 0}
}