:root{
  --bg:#F7F6F3; --surface:#FFFFFF; --text:#2C2C2B; --muted:#7D7A75; --border:#E6E5E3;
  --blue:#2783DE; --blue-bg:#E7F1FB; --green:#46A171; --green-bg:#E4F2EA; --red:#E56458; --red-bg:#FBE9E7;
  --amber:#D9A21B; --amber-bg:#FBF1D9; --purple:#9A6DD7;
  --radius:14px; --shadow:0 1px 2px rgba(15,15,15,.05),0 4px 16px rgba(15,15,15,.04);
}
*{box-sizing:border-box;margin:0;padding:0}
body{font-family:-apple-system,BlinkMacSystemFont,'Segoe UI','PingFang SC','Hiragino Sans GB','Microsoft YaHei',sans-serif;background:var(--bg);color:var(--text);line-height:1.55;-webkit-font-smoothing:antialiased}

.topbar{display:flex;align-items:center;justify-content:space-between;gap:16px;padding:20px 28px;background:linear-gradient(180deg,#FFFFFF, #FDFCFA);border-bottom:1px solid var(--border);position:relative}
.topbar::after{content:'';position:absolute;left:0;right:0;bottom:-1px;height:3px;background:linear-gradient(90deg,var(--blue),var(--green),var(--amber))}
.brand{display:flex;align-items:center;gap:14px}
.logo{width:46px;height:46px;border-radius:12px;background:linear-gradient(135deg, var(--blue) 0%, #0958d9 100%);color:#fff;display:flex;align-items:center;justify-content:center;box-shadow:0 4px 12px rgba(22,119,255,0.3)}
.topbar h1{font-size:19px;font-weight:700;letter-spacing:-.01em}
.topbar .sub{font-size:12.5px;color:var(--muted);margin-top:2px}
.cloud-pill{display:flex;align-items:center;gap:7px;font-size:12.5px;color:var(--muted);background:var(--bg);border:1px solid var(--border);padding:6px 12px;border-radius:999px}
.cloud-pill .dot{width:8px;height:8px;border-radius:50%;background:var(--muted)}
.cloud-pill.on .dot{background:var(--green)}
.cloud-pill.on{color:var(--green)}

.tabs{display:flex;gap:4px;padding:10px 24px 0;background:var(--surface);border-bottom:1px solid var(--border);position:sticky;top:0;z-index:20;overflow-x:auto}
.tab{border:none;background:none;font-size:14px;color:var(--muted);padding:10px 16px;cursor:pointer;border-radius:9px 9px 0 0;white-space:nowrap;font-weight:500;border-bottom:2px solid transparent}
.tab:hover{color:var(--text);background:var(--bg)}
.tab.active{color:var(--blue);border-bottom-color:var(--blue);font-weight:600}

main{max-width:1120px;margin:0 auto;padding:26px 24px 60px}
.view{display:none;animation:fade .25s ease}
.view.active{display:block}
@keyframes fade{from{opacity:0;transform:translateY(4px)}to{opacity:1;transform:none}}
.view-head{display:flex;align-items:center;justify-content:space-between;gap:12px;margin-bottom:18px;flex-wrap:wrap}
.view-head h2{font-size:22px;font-weight:700;letter-spacing:-.01em}
.section-title{font-size:15px;font-weight:600;margin:26px 0 12px;color:var(--text)}

.card{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);padding:20px;box-shadow:var(--shadow);margin-bottom:16px}
.card h3{font-size:14.5px;font-weight:600;margin-bottom:14px;display:flex;align-items:center;justify-content:space-between;gap:10px}
.card-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;margin-bottom:16px}
.grid-2{display:grid;grid-template-columns:1fr 1fr;gap:16px}

.kpi-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:16px;margin-bottom:18px}
.kpi{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);padding:18px;display:flex;align-items:center;gap:14px;box-shadow:var(--shadow);position:relative;overflow:hidden}
.kpi::before{content:'';position:absolute;left:0;top:0;bottom:0;width:4px;background:var(--blue)}
.kpi-ico{width:38px;height:38px;border-radius:10px;display:flex;align-items:center;justify-content:center;font-size:18px;font-weight:700;flex-shrink:0}
.kpi-ico.green{background:var(--green-bg);color:var(--green)} .kpi-ico.red{background:var(--red-bg);color:var(--red)} .kpi-ico.blue{background:var(--blue-bg);color:var(--blue)} .kpi-ico.amber{background:var(--amber-bg);color:var(--amber)}
.kpi-label{font-size:12.5px;color:var(--muted)} .kpi-val{font-size:22px;font-weight:700;letter-spacing:-.02em;margin-top:2px}

.legend{font-size:12px;color:var(--muted);font-weight:400;display:flex;align-items:center;gap:6px}
.legend .lg,.lg{display:inline-block;width:10px;height:10px;border-radius:3px;margin-left:8px;margin-right:3px}
.lg.green{background:var(--green)} .lg.red{background:var(--red)}
canvas{width:100%;display:block}
.donut-legend{display:flex;flex-wrap:wrap;gap:10px;margin-top:12px;justify-content:center;font-size:12.5px;color:var(--muted)}
.donut-legend span{display:flex;align-items:center;gap:6px}
.donut-legend i{width:10px;height:10px;border-radius:3px;display:inline-block}

.form-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:14px}
.form-grid label{display:flex;flex-direction:column;font-size:12.5px;color:var(--muted);gap:5px}
.form-grid label.wide{grid-column:span 2}
.form-grid label.chk,.chk{flex-direction:row;align-items:center;gap:8px;color:var(--text);font-size:13px}
input,select{font-family:inherit;font-size:13.5px;padding:9px 11px;border:1px solid var(--border);border-radius:9px;background:var(--surface);color:var(--text);width:100%}
input:focus,select:focus{outline:none;border-color:var(--blue);box-shadow:0 0 0 3px var(--blue-bg)}
.form-actions{display:flex;gap:10px;flex-wrap:wrap;margin-top:14px}
.form-actions.col{flex-direction:column}
.form-actions.wide{grid-column:1/-1}
.btn{font-family:inherit;font-size:13.5px;font-weight:500;padding:9px 16px;border-radius:9px;border:1px solid var(--border);background:var(--surface);color:var(--text);cursor:pointer;transition:.15s}
.btn:hover{background:var(--bg);border-color:#d8d7d4}
.btn.primary{background:var(--blue);border-color:var(--blue);color:#fff}
.btn.primary:hover{background:#1f6fbf}
.btn.danger{color:var(--red);border-color:var(--red-bg)}
.btn.danger:hover{background:var(--red-bg)}
.btn.ghost{background:none;border-color:transparent;color:var(--muted)}
.btn.ghost:hover{background:var(--bg)}

.filters{display:flex;gap:10px;margin-bottom:14px;flex-wrap:wrap}
.filters input,.filters select{width:auto;flex:1;min-width:130px}

.table-wrap{overflow-x:auto}
table{width:100%;border-collapse:collapse;font-size:13px}
th,td{text-align:left;padding:10px 12px;border-bottom:1px solid var(--border);white-space:nowrap}
th{font-size:12px;color:var(--muted);font-weight:600;background:var(--bg)}
tbody tr:hover{background:var(--bg)}
tfoot td{font-weight:700;background:var(--bg)}
.num{text-align:right;font-variant-numeric:tabular-nums}
td.pos{color:var(--green);font-weight:600} td.neg{color:var(--red);font-weight:600}
.empty{text-align:center;color:var(--muted);padding:22px}
.row-actions{display:flex;gap:6px;justify-content:flex-end}
.row-actions button{border:none;background:var(--bg);color:var(--muted);font-size:12px;padding:4px 9px;border-radius:6px;cursor:pointer}
.row-actions button:hover{background:var(--blue-bg);color:var(--blue)}
.row-actions button.danger:hover{background:var(--red-bg);color:var(--red)}

.tag{display:inline-block;font-size:11.5px;padding:2px 9px;border-radius:999px;background:var(--bg);color:var(--muted)}
.tag.income{background:var(--green-bg);color:var(--green)} .tag.expense{background:var(--red-bg);color:var(--red)}
.tag.t-0{background:var(--blue-bg);color:var(--blue)}
.badge-ok{color:var(--green)} .badge-no{color:var(--red)} .badge-na{color:var(--muted)}

.seg{display:inline-flex;background:var(--bg);border:1px solid var(--border);border-radius:9px;padding:3px;gap:2px}
.seg button{border:none;background:none;font-size:13px;color:var(--muted);padding:6px 14px;border-radius:7px;cursor:pointer;font-family:inherit}
.seg button.active{background:var(--surface);color:var(--blue);font-weight:600;box-shadow:var(--shadow)}

.callout{border-radius:12px;padding:14px 16px;font-size:13px;margin-bottom:16px;display:flex;gap:10px;align-items:flex-start}
.callout.info{background:var(--blue-bg);color:#1c5c9e}
.callout.warn{background:var(--amber-bg);color:#8a6a12}
.callout.danger{background:var(--red-bg);color:#a23b32}
.callout .ico{font-size:15px;flex-shrink:0}

details.card summary{cursor:pointer;font-weight:600;font-size:14px;list-style:none;margin:-4px 0 0}
details.card summary::-webkit-details-marker{display:none}
details.card summary::before{content:'▸ ';color:var(--muted)}
details.card[open] summary::before{content:'▾ '}
details.card[open] summary{margin-bottom:14px}
.detail-list{display:grid;grid-template-columns:repeat(2,1fr);gap:10px}
.detail-list .row{display:flex;justify-content:space-between;padding:9px 12px;background:var(--bg);border-radius:8px;font-size:13px}
.detail-list .row b{font-variant-numeric:tabular-nums}
.detail-list .row.total{background:var(--blue-bg);color:#1c5c9e}

.muted{color:var(--muted);font-size:13px;margin-bottom:12px}
.note{color:var(--muted);font-size:12px;margin-top:10px}
.code{background:var(--bg);border:1px solid var(--border);border-radius:8px;padding:10px 12px;font-family:ui-monospace,Menlo,Consolas,monospace;font-size:12.5px;overflow-x:auto}
code{background:var(--bg);padding:1px 6px;border-radius:5px;font-family:ui-monospace,Menlo,monospace;font-size:12px}
.footer{text-align:center;color:var(--muted);font-size:12px;padding:24px}

@media (max-width:860px){
  .kpi-grid,.card-grid,.form-grid,.grid-2,.detail-list{grid-template-columns:1fr}
  .form-grid label.wide{grid-column:auto}
  main{padding:18px 14px 48px}
  .topbar{padding:16px}
  .cloud-pill{display:none}
}
@media print{
  .topbar,.tabs,.footer,.form-actions,.filters{display:none!important}
  .view{display:none!important} #reports{display:block!important}
  body{background:#fff} .card{box-shadow:none;break-inside:avoid}
}

/* 自定义平台管理 chips (v2.4) */
.chip-list { display: flex; flex-wrap: wrap; gap: 8px; }
.chip { display: inline-flex; align-items: center; gap: 6px; padding: 4px 10px; border: 1px solid var(--border, #e5e7eb); border-radius: 999px; background: var(--card, #fff); font-size: 13px; }
.chip i { width: 10px; height: 10px; border-radius: 50%; display: inline-block; flex: none; }
.chip button { border: none; background: transparent; cursor: pointer; color: var(--muted, #888); font-size: 16px; line-height: 1; padding: 0 2px; }
.chip button:hover { color: var(--red, #e5484d); }
.chip-list .muted { font-size: 13px; }

/* 看板优化 (v2.5): KPI 副信息 / 季度免征额进度 / 发票合规 */
.kpi-sub { font-size: 12px; margin-top: 2px; color: var(--muted, #888); }
.kpi-sub.up { color: var(--green, #46A171); }
.kpi-sub.down { color: var(--red, #E56458); }
.hint { font-weight: 400; font-size: 12px; color: var(--muted, #888); margin-left: 8px; }
.vat-progress { display: grid; grid-template-columns: repeat(4, 1fr); gap: 14px; }
@media (max-width: 720px) { .vat-progress { grid-template-columns: 1fr 1fr; } }
.vp-row { font-size: 12px; }
.vp-head { display: flex; justify-content: space-between; margin-bottom: 4px; }
.vp-num { color: var(--muted, #888); }
.vp-bar { height: 8px; border-radius: 999px; background: var(--border, #ececec); overflow: hidden; }
.vp-bar > i { display: block; height: 100%; border-radius: 999px; transition: width .3s ease; }
.vp-bar > i.safe { background: #46A171; }
.vp-bar > i.near { background: #D9A21B; }
.vp-bar > i.over { background: #E56458; }
.vp-tip { margin-top: 4px; }
.vp-tip.safe { color: #46A171; }
.vp-tip.near { color: #C7900F; }
.vp-tip.over { color: #E56458; }
.ih-rate { font-size: 30px; font-weight: 700; line-height: 1.15; }
.ih-rate small { display: block; font-size: 12px; font-weight: 400; color: var(--muted, #888); }
.ih-rate.safe { color: #46A171; }
.ih-rate.near { color: #C7900F; }
.ih-rate.over { color: #E56458; }
.ih-list { margin-top: 12px; }
.ih-list > div { display: flex; justify-content: space-between; padding: 5px 0; border-bottom: 1px solid var(--border, #f0f0f0); font-size: 14px; }
.ih-list .down { color: #E56458; }
.ih-list .muted { color: var(--muted, #888); }