:root {
  --paper: #f4efe4;
  --sheet: #fffdf8;
  --ink: #0b1f3a;
  --muted: #5c6574;
  --line: #e0d6c2;
  --navy: #0b1f3a;
  --navy-mid: #16325c;
  --green: #0b1f3a;
  --green-ink: #f8f1de;
  --gold: #e4c56a;
  --seal: #8a6a2f;
  --cream: #f8f1de;
  --shadow: 0 18px 50px rgba(11, 31, 58, .09);
}
* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  color: var(--ink);
  background:
    radial-gradient(920px 380px at 8% -8%, rgba(11,31,58,.07), transparent 58%),
    radial-gradient(640px 280px at 96% 8%, rgba(228,197,106,.14), transparent 50%),
    linear-gradient(180deg, #f8f3e8 0%, var(--paper) 28%);
  font-family: "Figtree", "Segoe UI", sans-serif;
  line-height: 1.6;
}
a { color: inherit; }
.t { display: none; }
html[data-lang="zh"] .t[data-l="zh"],
html[data-lang="zh-Hant"] .t[data-l="zh-Hant"],
html[data-lang="en"] .t[data-l="en"] { display: inline; }
html[data-lang="zh"] article.t[data-l="zh"],
html[data-lang="zh-Hant"] article.t[data-l="zh-Hant"],
html[data-lang="en"] article.t[data-l="en"],
html[data-lang="zh"] p.t[data-l="zh"],
html[data-lang="zh-Hant"] p.t[data-l="zh-Hant"],
html[data-lang="en"] p.t[data-l="en"],
html[data-lang="zh"] h1.t[data-l="zh"],
html[data-lang="zh-Hant"] h1.t[data-l="zh-Hant"],
html[data-lang="en"] h1.t[data-l="en"],
html[data-lang="zh"] h2.t[data-l="zh"],
html[data-lang="zh-Hant"] h2.t[data-l="zh-Hant"],
html[data-lang="en"] h2.t[data-l="en"],
html[data-lang="zh"] li.t[data-l="zh"],
html[data-lang="zh-Hant"] li.t[data-l="zh-Hant"],
html[data-lang="en"] li.t[data-l="en"] { display: block; }
.wrap { width: min(1080px, calc(100% - 2rem)); margin: 0 auto; }
.top {
  position: sticky; top: 0; z-index: 5;
  display: flex; align-items: center; justify-content: space-between; gap: 1rem;
  padding: .85rem 0;
  background: color-mix(in srgb, var(--paper) 82%, white);
  backdrop-filter: blur(12px);
  border-bottom: 1px solid color-mix(in srgb, var(--line) 72%, var(--gold));
}
.brand { display: flex; align-items: center; gap: .7rem; text-decoration: none; }
.mark {
  width: 36px; height: 36px; border-radius: 9px;
  background: linear-gradient(165deg, var(--navy-mid), var(--navy));
  color: var(--cream);
  display: grid; place-items: center; font-weight: 700; letter-spacing: .04em;
  box-shadow: inset 0 0 0 1px color-mix(in srgb, var(--gold) 55%, transparent);
}
.brand b { font-family: "Newsreader", Georgia, serif; font-size: 1.25rem; font-weight: 650; }
.brand small { display: block; color: var(--muted); font-size: .72rem; letter-spacing: .04em; }
.tools { display: flex; align-items: center; gap: .6rem; }
.langs { display: flex; border: 1px solid var(--line); border-radius: 999px; overflow: hidden; background: var(--sheet); }
.langs button {
  border: 0; background: transparent; color: var(--muted);
  font: inherit; font-size: .78rem; padding: .35rem .7rem; cursor: pointer;
}
.langs button.on { background: var(--navy); color: var(--cream); }
.cta {
  display: inline-flex; align-items: center; gap: .4rem;
  background: var(--navy); color: var(--cream); text-decoration: none;
  border-radius: 999px; padding: .7rem 1.05rem; font-weight: 650;
  box-shadow: 0 8px 18px -12px rgba(11,31,58,.55);
  transition: transform .18s ease, filter .18s ease;
}
.cta:hover { transform: translateY(-1px); filter: brightness(1.06); }
.cta.ghost { background: transparent; color: var(--ink); border: 1px solid var(--line); box-shadow: none; }
.cta.ghost:hover { border-color: var(--gold); }
.hero { display: grid; grid-template-columns: 1.15fr .85fr; gap: 2.5rem; align-items: center; padding: 2.2rem 0 1rem; }
.kicker { color: var(--seal); font-size: .78rem; letter-spacing: .14em; text-transform: uppercase; font-weight: 700; }
h1 { font-family: "Newsreader", Georgia, serif; font-weight: 650; font-size: clamp(2.2rem, 5vw, 3.6rem); line-height: 1.12; letter-spacing: -.03em; margin: .4rem 0 .8rem; }
.lead { font-size: 1.08rem; color: var(--muted); max-width: 38rem; }
.hero-actions { display: flex; flex-wrap: wrap; gap: .7rem; margin-top: 1.3rem; }
.sheet {
  background: var(--sheet);
  border: 1px solid color-mix(in srgb, var(--line) 78%, var(--gold));
  border-radius: 18px;
  box-shadow: var(--shadow); padding: 1.2rem 1.25rem 1.1rem;
}
.sheet head, .sheet-top { display: flex; justify-content: space-between; align-items: baseline; gap: 1rem; }
.sheet-top strong { font-family: "Newsreader", Georgia, serif; font-size: 1.35rem; }
.sheet-top span { color: var(--muted); font-size: .78rem; }
.rule { height: 1px; background: var(--line); margin: .8rem 0; }
.field { display: grid; grid-template-columns: 7.5rem 1fr; gap: .4rem; padding: .42rem 0; border-bottom: 1px dashed var(--line); font-size: .95rem; }
.field b { color: var(--muted); font-weight: 600; }
.stamp {
  margin-top: .9rem; display: inline-block; border: 2px solid var(--seal); color: var(--seal);
  border-radius: 8px; padding: .25rem .55rem; font-weight: 750; letter-spacing: .08em; transform: rotate(-2deg);
}
.paths, .steps, .services, .notes, .faq { padding: 1.6rem 0; }
.sec-title { font-family: "Newsreader", Georgia, serif; font-size: 2rem; margin: 0 0 .3rem; }
.sec-sub { color: var(--muted); margin: 0 0 1rem; }
.grid-2 { display: grid; grid-template-columns: 1fr 1fr; gap: 1rem; }
.grid-3 { display: grid; grid-template-columns: repeat(3, 1fr); gap: 1rem; }
.card { background: var(--sheet); border: 1px solid var(--line); border-radius: 16px; padding: 1.1rem 1.15rem; transition: border-color .18s ease, box-shadow .18s ease; }
.card:hover { border-color: color-mix(in srgb, var(--gold) 55%, var(--line)); box-shadow: var(--shadow); }
.card em { font-style: normal; color: var(--green); font-weight: 750; font-size: .78rem; letter-spacing: .08em; }
.card h3 { margin: .35rem 0; font-family: "Newsreader", Georgia, serif; font-size: 1.35rem; }
.card p, .card li { color: var(--muted); }
.num { font-family: "Newsreader", Georgia, serif; font-size: 1.8rem; color: var(--green); }
.svc { display: grid; grid-template-columns: 4.5rem 1fr; gap: 1rem; padding: 1rem 0; border-top: 1px solid var(--line); }
.svc h3 { margin: 0 0 .25rem; font-size: 1.2rem; }
.svc p { margin: 0; color: var(--muted); }
.note-list { display: grid; gap: .7rem; }
.note {
  display: grid; grid-template-columns: 7.2rem 1fr auto; gap: 1rem; align-items: baseline;
  text-decoration: none; background: var(--sheet); border: 1px solid var(--line); border-radius: 12px; padding: .85rem 1rem;
}
.note:hover { border-color: var(--green); }
.note time, .note i { color: var(--muted); font-style: normal; font-size: .82rem; }
.note b { font-weight: 650; }
details { background: var(--sheet); border: 1px solid var(--line); border-radius: 12px; padding: .8rem 1rem; margin-bottom: .6rem; }
summary { cursor: pointer; font-weight: 650; }
details p { color: var(--muted); margin: .5rem 0 0; }
.contact {
  margin: 1.6rem 0 1.2rem; padding: 1.7rem 1.8rem; border-radius: 22px;
  color: var(--cream);
  background:
    radial-gradient(520px 220px at 100% 0%, rgba(228,197,106,.22), transparent 56%),
    linear-gradient(165deg, #16325c 0%, #0b1f3a 58%, #071426 100%);
  display: grid; grid-template-columns: 1.35fr auto; gap: 1.2rem 2rem; align-items: center;
  box-shadow: 0 22px 48px rgba(11, 31, 58, .16);
}
.contact .sec-title { color: var(--cream); margin: 0; }
.contact-kicker {
  margin: 0 0 .35rem; color: var(--gold);
  font-size: .75rem; letter-spacing: .14em; text-transform: uppercase; font-weight: 700;
}
.contact p { margin: .45rem 0 0; color: rgba(248,241,222,.74); max-width: 36rem; }
.contact-chips {
  list-style: none; margin: .9rem 0 0; padding: 0;
  display: flex; flex-wrap: wrap; gap: .45rem;
}
.contact-chips li {
  border: 1px solid rgba(228,197,106,.32);
  background: rgba(248,241,222,.06);
  color: rgba(248,241,222,.88);
  border-radius: 999px; padding: .28rem .7rem;
  font-size: .78rem; font-weight: 650;
}
.contact-actions { display: flex; flex-direction: column; align-items: flex-end; gap: .5rem; }
.contact .cta {
  background: var(--gold); color: var(--navy);
  box-shadow: 0 10px 20px -12px rgba(228,197,106,.7);
}
.contact-handle { font-size: .8rem; color: rgba(248,241,222,.62); letter-spacing: .02em; }
.contact-mini { margin-top: 2rem; }
.foot {
  display: flex; justify-content: space-between; align-items: flex-start; gap: 1rem;
  padding: 1.1rem 0 2.4rem; border-top: 1px solid var(--line);
  color: var(--muted); font-size: .88rem;
}
.foot strong { display: block; color: var(--ink); font-family: "Newsreader", Georgia, serif; font-size: 1.05rem; margin-bottom: .2rem; }
.foot p { margin: 0; max-width: 42rem; }
.foot-tg { color: var(--navy); font-weight: 700; text-decoration: none; white-space: nowrap; }
.post { width: min(760px, calc(100% - 2rem)); margin: 0 auto; padding-bottom: 3rem; }
.post .meta { color: var(--muted); font-size: .85rem; }
.post h1 { font-size: clamp(1.8rem, 4vw, 2.7rem); }
.post-body h2 { font-family: "Newsreader", Georgia, serif; font-size: 1.45rem; margin: 1.6rem 0 .4rem; }
.post-body h3 { font-size: 1.05rem; margin: 1rem 0 .3rem; }
.post-body p, .post-body li { color: #2c3444; }
.post-body ul { padding-left: 1.1rem; }
.back { color: var(--navy); text-decoration: none; font-weight: 650; }
.contact { scroll-margin-top: 5rem; }
@media (max-width: 800px) {
  .hero, .grid-2, .grid-3, .contact, .note, .foot { grid-template-columns: 1fr; display: grid; }
  .contact-actions { align-items: stretch; }
  .contact .cta { justify-content: center; }
  .top { flex-wrap: wrap; }
  .field { grid-template-columns: 1fr; }
}

/* Editorial identity: warm paper, forest ink, deliberate whitespace. */
:root { --paper:#f6f5ef; --sheet:#fffefa; --ink:#193b32; --muted:#6d776f; --line:#dce1d7; --navy:#193b32; --navy-mid:#244d40; --green:#426c51; --cream:#f6f5ed; --gold:#d7dfb4; --seal:#567247; --shadow:0 24px 70px #193b3210; }
body { background:var(--paper); font-family:Figtree,"PingFang SC","Microsoft YaHei",sans-serif; -webkit-font-smoothing:antialiased; }
.wrap { width:min(1160px,calc(100% - 64px)); }
.top { padding:22px 0; background:#f6f5eff2; border-bottom:1px solid var(--line); }
.mark { width:42px;height:46px;border-radius:4px;background:var(--ink);box-shadow:none;font-size:12px; }
.brand b {font-size:25px;font-weight:500;letter-spacing:-.04em;}
.brand small {font-size:10px;letter-spacing:.16em;text-transform:uppercase;}
.tools {gap:24px;} .langs {border:0;background:transparent;gap:2px;overflow:visible;flex-shrink:0;}
.langs button {padding:6px 9px;white-space:nowrap;border-radius:4px;font-size:11px;} .langs button.on {background:#e5e9dc;color:var(--ink);}
.cta {border-radius:5px;padding:13px 21px;font-size:13px;box-shadow:none;gap:18px;white-space:nowrap;}
.cta::after {content:'↗';font-size:18px;font-weight:400;} .cta.ghost {border:0;padding-left:8px;} .cta.ghost::after {content:'↓';}
.hero {min-height:640px;padding:90px 0 100px;gap:90px;grid-template-columns:1.15fr .85fr;}
.kicker {display:flex;align-items:center;gap:10px;font-size:10px;letter-spacing:.2em;margin-bottom:25px;}
.kicker::before {content:'';width:7px;height:7px;background:#6f8a54;border-radius:50%;}
h1 {font-size:clamp(46px,5.3vw,72px);font-weight:500;line-height:1.08;letter-spacing:-.045em;margin:0 0 26px;max-width:660px;text-wrap:balance;}
html:not([data-lang="en"]) h1 {font-family:"Songti SC","Noto Serif CJK SC",serif;line-height:1.4;font-size:clamp(40px,4.5vw,60px);letter-spacing:-.035em;}
.lead {font-size:15px;line-height:1.95;max-width:480px;} .hero-actions {margin-top:30px;gap:15px;}
.sheet {position:relative;padding:35px 30px 30px;border-radius:3px;background:#fffefa;transform:rotate(-3deg);box-shadow:12px 16px 0 -3px #e5e8dc,13px 17px 0 -3px #cdd5c5,0 28px 65px #193b3215;border:1px solid #d6ddcf;}
.sheet::before {content:'APPLICATION / 01';display:block;font-size:9px;letter-spacing:.22em;color:var(--muted);margin-bottom:28px;}
.sheet::after {content:'EIN';position:absolute;right:26px;bottom:20px;font-family:Georgia,serif;font-size:52px;line-height:1;color:#e8ecdf;letter-spacing:-.06em;}
.sheet-top strong {font-size:30px;font-weight:500;} .sheet-top span {font-size:10px;text-transform:uppercase;letter-spacing:.12em;}
.rule {margin:18px 0 10px;background:var(--ink);height:2px;}
.field {grid-template-columns:110px 1fr;font-size:11px;padding:15px 0;gap:14px;}.field b {font-size:10px;font-weight:500;} .field span {color:var(--ink);}
.stamp {border:1px solid #68825a;color:#68825a;border-radius:2px;font-size:9px;margin-top:30px;padding:6px 10px;letter-spacing:.16em;transform:rotate(-7deg);}
.paths,.steps,.services,.notes,.faq {padding:65px 0;border-top:1px solid var(--line);}
.sec-title {font-size:clamp(28px,3vw,40px);font-weight:500;letter-spacing:-.035em;margin-bottom:15px;line-height:1.3;}
.sec-sub {font-size:14px;margin-bottom:30px;}
.grid-2,.grid-3 {gap:20px;margin-top:30px;}
.card {border-radius:6px;padding:32px;background:#fffefa;box-shadow:none;}
.card:hover {border-color:#a5b596;box-shadow:0 12px 30px #193b3207;}
.card em {font-size:10px;letter-spacing:.2em;color:var(--seal);}
.card h3 {font-size:26px;font-weight:500;letter-spacing:-.02em;margin:20px 0 12px;}
.card p {font-size:14px;line-height:1.85;margin:0;}
.paths .card:last-child {background:#eaf0e2;border-color:#dbe4cf;}
.services {display:grid;grid-template-columns:repeat(4,1fr);gap:0 28px;}
.services>.sec-title {grid-column:1/-1;margin-bottom:40px;}
.svc {display:block;padding:25px 0 0;border-top:1px solid #bac8b2;}
.num {font-size:38px;font-weight:500;color:#739064;line-height:1.1;}
.svc h3 {font-size:18px;margin:23px 0 12px;font-weight:500;}.svc p {font-size:13px;line-height:1.9;}
.steps .card {background:transparent;border:0;border-left:1px solid var(--line);border-radius:0;padding:15px 25px;}
.steps .num {font-size:12px;letter-spacing:.12em;}.steps .card h3 {font-size:23px;}
.note-list {grid-template-columns:repeat(3,minmax(0,1fr));gap:0 30px;margin-top:30px;}
.note {display:flex;flex-direction:column;align-items:flex-start;gap:16px;background:transparent;border:0;border-top:1px solid var(--line);border-radius:0;padding:24px 0;transition:color .2s;}
.note i {font-size:10px;letter-spacing:.05em;color:var(--seal);}.note b {font-size:16px;line-height:1.65;font-weight:500;}.note time {font-size:10px;letter-spacing:.06em;margin-top:auto;color:#8b938b;}
.note:hover {color:#5c7848;border-color:#6b8758;}
.faq {max-width:850px;}.faq .sec-title {margin-bottom:30px;}
details {background:transparent;border:0;border-bottom:1px solid var(--line);border-radius:0;padding:22px 0;margin:0;}
summary {display:flex;justify-content:space-between;gap:20px;font-size:15px;list-style:none;font-weight:500;} summary::-webkit-details-marker {display:none;} summary::after {content:'+';font-weight:400;color:var(--seal);} details[open] summary::after {content:'−';} details p {font-size:14px;line-height:1.9;max-width:680px;padding-top:8px;}
.contact {margin:35px auto 60px;padding:55px 50px;border-radius:6px;background:#193b32;box-shadow:none;position:relative;overflow:hidden;}
.contact::before {content:'';position:absolute;width:310px;height:310px;border:1px solid #ffffff0c;border-radius:50%;right:-80px;top:-180px;pointer-events:none;}
.contact .sec-title {font-size:36px;}.contact p {font-size:13px;line-height:1.9;}.contact-kicker {font-size:10px!important;letter-spacing:.18em;margin-bottom:18px!important;}.contact-chips li {font-size:10px;border-color:#ffffff24;background:transparent;border-radius:3px;}.contact .cta {background:#d7dfb4;}.contact-handle {font-size:11px;}
.foot {font-size:11px;padding:25px 0 40px;}.foot strong {font-size:20px;}.foot p {max-width:650px;line-height:1.85;}
.post {padding-top:45px;}.post h1 {margin-top:25px;}.post-body {font-size:16px;line-height:1.95;}.post-body h2 {font-size:28px;}.post-body p,.post-body li {color:#526158;}
a:focus-visible,button:focus-visible,summary:focus-visible {outline:2px solid #7d995f;outline-offset:5px;}
@media(min-width:801px) {.hero>.sheet {margin:15px 10px 0 0;}}
@media(max-width:1000px) {.hero {gap:45px;}.services {grid-template-columns:repeat(2,1fr);gap:28px;}.note-list {grid-template-columns:repeat(2,minmax(0,1fr));}}
@media(max-width:800px) {.wrap {width:calc(100% - 40px);}.top {display:flex;flex-wrap:nowrap;padding:16px 0;gap:12px;}.tools {gap:10px;}.top .cta {display:none;}.hero {min-height:0;padding:55px 0 65px;gap:50px;grid-template-columns:1fr;}.hero .sheet {width:min(410px,calc(100% - 20px));margin:0 auto;}.hero h1 {max-width:600px;}.paths,.steps,.services,.notes,.faq {padding:45px 0;}.grid-2,.grid-3 {grid-template-columns:1fr;}.services {display:grid;grid-template-columns:1fr 1fr;}.note {display:flex;}.contact {display:grid;grid-template-columns:1fr;padding:32px 26px;margin:20px auto 40px;}.contact .sec-title {font-size:29px;}.contact-actions {align-items:flex-start;}.foot {display:flex;}.field {grid-template-columns:100px 1fr;}}
@media(max-width:480px) {.wrap {width:calc(100% - 36px);}.brand b {font-size:21px;}.brand small {font-size:8px;}.mark {width:33px;height:38px;font-size:10px;}.langs button {font-size:10px;padding:6px;}.hero h1 {font-size:48px;}html:not([data-lang="en"]) .hero h1 {font-size:40px;}.lead {font-size:14px;}.hero-actions {gap:8px;}.cta {font-size:12px;padding:12px 15px;}.sheet {padding:25px 22px;}.field {font-size:10px;grid-template-columns:92px 1fr;}.note-list {grid-template-columns:1fr;}.services {gap:30px 20px;}.svc h3 {font-size:16px;}.svc p {font-size:12px;}.card {padding:26px;}.foot {display:grid;gap:16px;}}
@media(prefers-reduced-motion:reduce) {html {scroll-behavior:auto;}*,*::before,*::after {transition:none!important;}}

.skip {position:fixed;top:-100px;left:20px;z-index:100;padding:12px;background:var(--ink);color:white;}.skip:focus {top:10px;}
.site-nav {display:flex;gap:28px;margin-left:auto;margin-right:35px;}.site-nav a {font-size:12px;text-decoration:none;color:#59695b;}.site-nav a:hover {color:var(--ink);}
.section-label {font-size:10px;letter-spacing:.2em;color:#58724c;margin:0 0 20px;font-weight:600;}.services>.section-label {grid-column:1/-1;}
.trust-strip {display:grid;grid-template-columns:repeat(4,1fr);border-top:1px solid var(--line);padding:25px 0 35px;gap:30px;}.trust-strip > span {font-size:12px;color:#687760;display:flex;justify-content:space-between;}.trust-strip b {font-weight:400;color:#7e946e;}
.text-link {display:inline-flex;gap:35px;font-size:13px;margin-top:20px;text-decoration:none;border-bottom:1px solid #a6b59a;padding-bottom:10px;}
.journal {padding:65px 0 75px;}.journal h1 {font-size:clamp(38px,4.5vw,60px);}.journal .note-list {margin-top:45px;}
.post {width:min(780px,calc(100% - 40px));}.post .contact {width:100%;padding:35px 30px;grid-template-columns:1fr;}.post .contact .sec-title {font-size:28px;}.post .contact-actions {align-items:flex-start;}
.official-links {display:flex;gap:20px;margin:8px 0 12px!important;}.official-links a {text-decoration:none;font-size:11px;}.foot .official-links+p {margin-top:8px;}
section[id] {scroll-margin-top:110px;}
@media(max-width:1100px) {.site-nav {gap:18px;margin-right:20px;}.tools {gap:14px;}}
@media(max-width:980px) {.site-nav {display:none;}}
@media(max-width:600px) {.trust-strip {grid-template-columns:1fr 1fr;gap:22px;padding:25px 0;}.trust-strip > span {font-size:11px;}.section-label {font-size:9px;}.journal {padding-top:40px;}.post .contact {padding:28px 22px;}.post h1 {font-size:32px!important;}.services>.sec-title {margin-bottom:10px;}}