:root{--bg:#efe8db;--bg-deep:#e4dccb;--paper:#fffdf8;--ink:#1c1915;--muted:#4a453c;--line:#e4d9c6;--line-strong:#cfc3ad;--green:#0f6a4f;--green-dark:#08382c;--green-soft:#e5f3ec;--header:#10241e;--header-ink:#f4efe4;--gold:#f6edd8;--gold-ink:#5c4314;--gold-line:#e4d2a4;--seal:#9c2f2f;--danger:#8d1d1d;--danger-bg:#fdeeee;--shadow:0 18px 40px #30241012;--radius:18px;--font:"PingFang HK", "PingFang TC", "Noto Sans HK", "Noto Sans TC", "Microsoft JhengHei", "Heiti TC", sans-serif;--max:1080px;color-scheme:light}*,:before,:after{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:5.25rem;scroll-padding-bottom:6.5rem}body{background:radial-gradient(1200px 420px at 10% -10%, #0f6a4f14, transparent 55%), var(--bg);color:var(--ink);font-family:var(--font);margin:0;font-size:1.0625rem;line-height:1.65}body:has([data-calculator]){padding-bottom:0}img{max-width:100%}a{color:var(--green-dark);text-underline-offset:.18em}a:hover{color:var(--green)}:focus-visible{outline:2px solid var(--green);outline-offset:3px}.skip{z-index:40;color:var(--ink);background:#fff;border-radius:8px;padding:.55rem .8rem;position:absolute;top:-4rem;left:.75rem}.skip:focus{top:.75rem}:target,section[id],#calculator{scroll-margin-top:5.25rem}.visually-hidden{clip:rect(0, 0, 0, 0);white-space:nowrap;border:0;width:1px;height:1px;margin:-1px;padding:0;position:absolute;overflow:hidden}.container{width:min(var(--max), calc(100% - 2rem));margin-inline:auto}.site-header{z-index:20;background:var(--header);color:var(--header-ink);position:sticky;top:0}.header-inner,.footer-inner{justify-content:space-between;align-items:center;gap:1rem;min-height:4.25rem;display:flex}.brand{color:inherit;align-items:center;gap:.75rem;text-decoration:none;display:flex}.brand-mark{border:1px solid #f4efe473;border-radius:8px;place-items:center;width:2.4rem;height:2.4rem;font-weight:700;display:grid}.brand-name{letter-spacing:.08em;font-weight:700;line-height:1.1;display:block}.brand-tag{color:#f4efe4b8;font-size:.82rem;display:block}.site-nav{gap:.4rem;display:flex}.site-nav a{color:var(--header-ink);border-radius:999px;padding:.4rem .75rem;text-decoration:none}.site-nav a[aria-current=page]{background:#f4efe41f}.site-footer{border-top:1px solid var(--line-strong);background:#e7dfd0;margin-top:3rem}.footer-inner{color:var(--muted);flex-direction:column;align-items:flex-start;padding:1.5rem 0 2rem;font-size:.95rem}.footer-inner strong{color:var(--ink)}.page{padding:1.75rem 0 3rem}.crumbs{color:var(--muted);flex-wrap:wrap;gap:.4rem;margin:0 0 .9rem;font-size:.92rem;display:flex}.crumbs a{color:var(--muted)}.year-seal{border:1.5px solid var(--seal);color:var(--seal);letter-spacing:.06em;border-radius:2px;align-items:center;margin:0 0 .8rem;padding:.12rem .45rem;font-size:.78rem;font-weight:700;line-height:1.4;display:inline-flex}h1,h2,h3,p{margin-top:0}h1{letter-spacing:-.03em;margin-bottom:.6rem;font-size:clamp(2rem,4vw,3.15rem);line-height:1.15}h2{margin-bottom:.7rem;font-size:1.45rem;line-height:1.3}h3{margin-bottom:.35rem;font-size:1.05rem}.lede{max-width:42rem;color:var(--muted);margin-bottom:1rem;font-size:1.08rem}.jumps{flex-wrap:wrap;gap:.45rem .9rem;margin:0 0 1.1rem;display:flex}.button,.chip,.stepper button,.restore{font:inherit;cursor:pointer}.button{background:var(--green-dark);color:#f7f3ea;border:0;border-radius:999px;justify-content:center;align-items:center;min-height:2.9rem;padding:.55rem 1.1rem;font-weight:700;text-decoration:none;display:inline-flex}.button:hover{background:var(--green);color:#fff}.button-secondary{border:1px solid var(--green-dark);color:var(--green-dark);background:0 0}.button-secondary:hover{background:var(--green-soft);color:var(--green-dark)}.disclaimer{border:1px solid var(--gold-line);background:var(--gold);color:var(--gold-ink);border-left:4px solid #a97820;border-radius:12px;margin:0 0 1.25rem;padding:.9rem 1rem}.disclaimer p:last-child{margin-bottom:0}.disclaimer-compact{margin-bottom:.9rem;padding:.7rem .85rem}.disclaimer-compact p{margin:0}.hero-actions{flex-wrap:wrap;align-items:center;gap:.7rem;margin:1.2rem 0 1.6rem;display:flex}.promise-list,.tool-grid,.figure-grid,.stats{gap:.8rem;display:grid}.promise-list{grid-template-columns:repeat(3,1fr);margin:0 0 2rem;padding:0;list-style:none}.promise-list li,.tool-card,.figure,.panel,.result{background:var(--paper);border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow)}.promise-list li{padding:.9rem 1rem}.promise-list strong,.figure strong{display:block}.section-heading{justify-content:space-between;align-items:baseline;gap:1rem;margin-top:.5rem;display:flex}.tool-grid{grid-template-columns:repeat(2,1fr);margin-bottom:2rem}.tool-card{color:inherit;flex-direction:column;gap:.45rem;padding:1.1rem 1.15rem 1.15rem;text-decoration:none;display:flex}a.tool-card:hover{border-color:var(--green)}.tool-card h3{margin:0;font-size:1.25rem}.tool-card p{color:var(--muted);margin:0}.tool-card.is-soon{box-shadow:none;background:0 0}.status{background:var(--green-soft);color:var(--green-dark);border-radius:999px;align-self:flex-start;padding:.1rem .5rem;font-size:.82rem;font-weight:700}.status.is-soon{background:var(--bg-deep);color:var(--muted)}.figure-grid{grid-template-columns:repeat(3,1fr);margin:1rem 0 .6rem}.figure{padding:1rem}.figure span{color:var(--muted);font-size:.92rem}.figure strong{font-variant-numeric:tabular-nums;letter-spacing:-.03em;margin-top:.2rem;font-size:1.35rem}.calc{gap:1rem;margin-top:.4rem;display:grid}.panel,.result{padding:1.1rem}fieldset{border:0;min-width:0;margin:0 0 1.15rem;padding:0}legend{margin-bottom:.7rem;padding:0;font-size:1.12rem;font-weight:700}.help,.stat-note,.source-note{color:var(--muted);margin:.35rem 0 0;font-size:.92rem}.chips{flex-wrap:wrap;gap:.45rem;margin:.8rem 0 0;display:flex}.chip,.restore,.stepper button{border:1px solid var(--line-strong);min-height:2.5rem;color:var(--ink);background:#fff;border-radius:999px}.chip{padding:.3rem .75rem}.chip:hover,.restore:hover,.stepper button:hover:not(:disabled){border-color:var(--green);color:var(--green-dark)}.chip[aria-pressed=true]{background:var(--green-soft);border-color:var(--green)}.money-input{border:1px solid var(--line-strong);background:#fff;border-radius:14px;align-items:center;gap:.4rem;min-height:3.6rem;margin-top:.35rem;padding:0 .9rem;display:flex}.money-input span{color:var(--muted);font-weight:700}.money-input input,.stepper input,.plain-input{width:100%;color:inherit;font:inherit;font-variant-numeric:tabular-nums;background:0 0;border:0}.money-input input{min-width:0;padding:.75rem 0;font-size:1.65rem;font-weight:600}.money-input:focus-within,.stepper:focus-within,.plain-input:focus{border-color:var(--green);box-shadow:0 0 0 3px #0f6a4f29}.money-input input:focus,.stepper input:focus{outline:none}.money-input.is-invalid{border-color:var(--danger);background:var(--danger-bg)}.check-row,.stepper-field{border-top:1px solid var(--line);grid-template-columns:1fr auto;align-items:center;gap:.35rem .8rem;padding:.75rem 0;display:grid}.check-row{grid-template-columns:auto 1fr auto;align-items:start}.check-row input{width:1.15rem;height:1.15rem;accent-color:var(--green-dark);margin-top:.25rem}.check-row:has(input:disabled){opacity:.62}.check-title{font-weight:600;display:block}.check-amt{font-variant-numeric:tabular-nums;white-space:nowrap;font-weight:700}.check-row .help,.stepper-field .help{grid-column:2}.dependant-block{border-top:1px solid var(--line);padding-bottom:.2rem}.dependant-block .stepper-field{border-top:0}.stepper-field.is-sub{padding-top:0;padding-left:.85rem}.stepper{border:1px solid var(--line-strong);background:#fff;border-radius:999px;align-items:center;display:flex}.stepper button{border:0;border-radius:999px;width:2.5rem;min-height:2.5rem}.stepper input{text-align:center;width:2.6rem;padding:.4rem 0}.stepper button:disabled{color:#b3ab9e;cursor:not-allowed}.plain-input{border:1px solid var(--line-strong);background:#fff;border-radius:12px;min-height:3rem;margin-top:.35rem;padding:.55rem .8rem}.mpf-actions{flex-wrap:wrap;align-items:center;gap:.5rem;margin-top:.55rem;display:flex}.mpf-actions .money-input{flex:12rem;min-width:0}.mpf-actions .money-input input{font-size:1.2rem}.restore{padding:.3rem .8rem}.restore:disabled{cursor:not-allowed;opacity:.55}.result{border-top:4px solid var(--green)}.result-kicker,.mobile-kicker{color:var(--muted);margin:0;font-size:.92rem}.result-live output,.mobile-bar strong{letter-spacing:-.04em;font-variant-numeric:tabular-nums;margin:.15rem 0 .35rem;font-size:clamp(2.2rem,5vw,3.1rem);font-weight:700;line-height:1.05;display:block}.badge{background:var(--green-soft);color:var(--green-dark);border-radius:999px;margin:0 0 .7rem;padding:.18rem .55rem;font-weight:700;display:inline-flex}[data-state=invalid] .badge{background:var(--danger-bg);color:var(--danger)}.narrative{margin-bottom:.9rem}.form-error{background:var(--danger-bg);color:var(--danger);border-radius:10px;margin:0 0 .8rem;padding:.7rem .8rem;font-weight:600}.stats{grid-template-columns:repeat(3,1fr);margin:0 0 .45rem}.stats div{border-top:1px solid var(--line);padding:.65rem .15rem}.stats dt{color:var(--muted);font-size:.82rem}.stats dd{font-variant-numeric:tabular-nums;margin:.15rem 0 0;font-size:1.02rem;font-weight:700}.methods{grid-template-columns:1fr 1fr;gap:.6rem;margin:.9rem 0;display:grid}.method{border:1px solid var(--line);background:#fff;border-radius:14px;padding:.75rem}.method p{margin:0}.method-tax{font-variant-numeric:tabular-nums;font-size:1.25rem;font-weight:700}.method-flag{font-size:.88rem;font-weight:700;margin-top:.25rem!important}.method.is-chosen{border-color:var(--green);background:var(--green-soft)}.method.is-higher{color:var(--muted);background:0 0}.callouts{border:1px solid var(--gold-line);background:var(--gold);color:var(--gold-ink);border-radius:12px;margin:0 0 .8rem;padding:.75rem .9rem .75rem 1.2rem}.callouts ul,.money-list{margin:0;padding:0;list-style:none}.breakdown{margin-top:.4rem}.breakdown summary{cursor:pointer;font-weight:700}.block-title{margin:1rem 0 .2rem;font-size:.98rem}.money-list li{border-bottom:1px solid var(--line);grid-template-columns:1fr auto;gap:.15rem 1rem;padding:.55rem 0;display:grid}.money-list small{color:var(--muted);grid-column:1/-1}.money-list li.is-total{font-weight:700}.money-list span:last-of-type{font-variant-numeric:tabular-nums;text-align:right}.reference{margin-top:2.4rem}.table-wrap{border:1px solid var(--line);background:var(--paper);border-radius:14px;overflow-x:auto}table{border-collapse:collapse;font-variant-numeric:tabular-nums;width:100%}th,td{border-bottom:1px solid var(--line);text-align:left;vertical-align:top;padding:.7rem .85rem}th{background:#f7f1e6;font-weight:700}tr:last-child td{border-bottom:0}.ladder{gap:.45rem;margin:.8rem 0 1rem;display:grid}.ladder-row{grid-template-columns:3.2rem 1fr;align-items:center;gap:.6rem;display:grid}.ladder-bar{background:var(--green);border-radius:999px;height:.7rem;display:block}.rate-2{width:18%}.rate-6{width:38%}.rate-10{width:58%}.rate-14{width:78%}.rate-17{width:100%}.faq-item{border-bottom:1px solid var(--line);padding:.85rem 0}.faq-item h3{margin-bottom:.3rem;font-size:1.08rem}.faq-item p{margin:0}.source-list{padding-left:1.2rem}.source-list li+li{margin-top:.35rem}.mobile-bar{display:none}@media (width>=960px){.calc{grid-template-columns:minmax(0,1.2fr) minmax(320px,.8fr);align-items:start}.result{max-height:calc(100vh - 6.5rem);position:sticky;top:5.4rem;overflow:auto}}@media (width<=959px){[data-calculator]{flex-direction:column;display:flex}.page{padding-top:1rem}:target,section[id],#calculator{scroll-margin-top:8.5rem}h1{margin-bottom:.35rem;font-size:1.85rem}.lede{margin-bottom:.45rem;font-size:1rem}.crumbs,.year-seal,.jumps,.disclaimer{margin-bottom:.45rem}.disclaimer{padding:.65rem .75rem}.mobile-bar{z-index:15;border:1px solid var(--line);background:var(--paper);box-shadow:var(--shadow);border-radius:14px;order:-1;justify-content:space-between;align-items:center;gap:.8rem;margin-bottom:.75rem;padding:.55rem .85rem;display:flex;position:sticky;top:4.25rem}.mobile-bar strong{margin:0;font-size:1.25rem}#income-wrap,.plain-input,.stepper,.check-row{scroll-margin-bottom:5.5rem}.mobile-meta{color:var(--green-dark);text-align:right;font-size:.88rem;font-weight:700}}@media (width<=800px){.promise-list,.tool-grid,.figure-grid,.stats,.methods{grid-template-columns:1fr}.brand-tag{display:none}}@media (width<=560px){.check-row{grid-template-columns:auto 1fr}.check-amt,.check-row .help{grid-column:2}}@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}}.quiz-question{margin-bottom:.4rem}.choice{border-top:1px solid var(--line);cursor:pointer;grid-template-columns:auto 1fr;align-items:start;gap:.7rem;padding:.7rem 0;display:grid}.choice input{width:1.15rem;height:1.15rem;accent-color:var(--green-dark);margin-top:.25rem}.quiz-score{border-top:4px solid var(--green);margin-top:1rem}.quiz-score-num{letter-spacing:-.04em;font-variant-numeric:tabular-nums;margin:.15rem 0 .45rem;font-size:clamp(2.4rem,6vw,3.4rem);font-weight:700;line-height:1}.quiz-score-max{color:var(--muted);font-size:1.15rem;font-weight:600}.quiz-headline{font-weight:700}.quiz-tips{margin:0 0 .4rem;padding-left:1.2rem}.quiz-tips li+li{margin-top:.45rem}.money-list [data-status=優先處理]{color:var(--danger);font-weight:700}.money-list [data-status=做得好]{color:var(--green-dark);font-weight:700}@media (width<=420px){.site-nav a{padding:.35rem .45rem;font-size:.92rem}}@media print{.site-header,.site-footer,.chips,.jumps,.mobile-bar,.restore,.stepper button{display:none!important}body{background:#fff}.result{position:static}.panel,.result,.tool-card,.figure{box-shadow:none}}
