/* =========================================================================
   eTax Mobile Cẩm Nang - main.css (v2)
   Nền trắng làm chủ đạo. Bo góc nhẹ. Dùng đường kẻ thay vì đổ bóng.
   Khung nội dung 1200px. Không có dark mode.
   ========================================================================= */

/* ---------- 1. Tokens ---------- */
:root {
	color-scheme: light;               /* form control luôn sáng, kể cả máy đang bật dark mode */

	--c-bg: #ffffff;
	--c-surface: #f7f9fb;
	--c-surface-2: #eff3f7;
	--c-line: #e3e8ee;
	--c-line-soft: #eef1f5;

	--c-ink: #16202c;                  /* tiêu đề */
	--c-body: #414d5c;                 /* chữ thường */
	--c-muted: #6b7684;                /* chữ phụ */

	/* Đỏ lấy theo màu ứng dụng eTax Mobile, hạ độ sáng cho đỡ chói.
	   Chữ trắng trên nền này đạt tương phản 7,79 lần, mức AAA. */
	--c-primary: #a50f27;
	--c-primary-dark: #85091e;
	--c-primary-soft: #fdeef0;
	--c-primary-line: #f3d3d8;

	/* Header và footer nền đỏ, chữ trắng */
	--c-bar: #a50f27;
	--c-bar-dark: #7d0819;
	--c-bar-text: #ffffff;
	/* Nền đỏ đã sẫm hơn nên mức mờ này đạt tương phản 6,25 lần, dư chuẩn AA */
	--c-bar-dim: rgba(255, 255, 255, .88);
	--c-bar-line: rgba(255, 255, 255, .18);
	--c-bar-hover: rgba(255, 255, 255, .14);

	/* Cảnh báo dùng hổ phách để không lẫn với đỏ thương hiệu */
	--c-accent: #9a5b0a;
	--c-accent-soft: #fdf4e6;
	--c-success: #14794f;
	--c-success-soft: #ecf6f1;
	--c-danger: #9a5b0a;
	--c-danger-soft: #fdf4e6;
	--c-danger-line: #f0e0c2;

	--r-sm: 4px;
	--r: 6px;
	--r-lg: 8px;

	--shadow-pop: 0 6px 20px rgba(22, 32, 44, .1);

	--w: 1100px;                       /* độ rộng toàn site, dùng chung cho mọi trang */
	--w-text: 700px;                   /* độ rộng cột đọc, khoảng 75 ký tự/dòng */
	--gutter: 16px;

	--font: 'Roboto', system-ui, -apple-system, 'Segoe UI', Arial, sans-serif;
}

@media (min-width: 768px) { :root { --gutter: 24px; } }

*, *::before, *::after { box-sizing: border-box; }

html {
	-webkit-text-size-adjust: 100%;
	scroll-behavior: smooth;
	scroll-padding-top: 76px;
	background: var(--c-bg);
}
@media (prefers-reduced-motion: reduce) { html { scroll-behavior: auto; } }

body {
	margin: 0;
	background: var(--c-bg);
	color: var(--c-body);
	font-family: var(--font);
	font-size: 16.5px;
	line-height: 1.75;
	-webkit-font-smoothing: antialiased;
	overflow-x: hidden;
}
@media (min-width: 768px) { body { font-size: 17px; } }

img, svg, video { max-width: 100%; height: auto; }
img { display: block; }

a { color: var(--c-primary); text-underline-offset: 2px; }
a:hover { color: var(--c-primary-dark); }

h1, h2, h3, h4, h5, h6 {
	margin: 0 0 .5em;
	color: var(--c-ink);
	font-weight: 700;
	line-height: 1.32;
}
p { margin: 0 0 1em; }

:focus-visible { outline: 2px solid var(--c-primary); outline-offset: 2px; border-radius: 2px; }

.screen-reader-text {
	position: absolute !important; width: 1px; height: 1px; padding: 0; margin: -1px;
	overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; border: 0;
}
.etax-skip {
	position: absolute; left: -9999px; top: 0; z-index: 999;
	background: var(--c-primary); color: #fff; padding: 10px 18px;
}
.etax-skip:focus { left: 0; }

/* ---------- 2. Layout ---------- */
/* Một chiều rộng duy nhất cho mọi trang, kể cả header và footer. */
.etax-container { width: 100%; max-width: var(--w); margin-inline: auto; padding-inline: var(--gutter); }
.etax-main { display: block; min-height: 50vh; }

.etax-section { padding-block: 44px; }
.etax-section--alt { background: var(--c-surface); border-block: 1px solid var(--c-line); }
.etax-section + .etax-section { border-top: 1px solid var(--c-line-soft); }
.etax-section--alt + .etax-section { border-top: 0; }

.etax-section-title { font-size: 1.4rem; margin-bottom: 6px; }
.etax-section-sub { color: var(--c-muted); margin-bottom: 22px; max-width: 72ch; font-size: .95rem; text-wrap: pretty; }
.etax-section-head { display: flex; align-items: flex-end; justify-content: space-between; gap: 16px; flex-wrap: wrap; margin-bottom: 20px; }
.etax-section-head .etax-section-sub { margin-bottom: 0; }

.etax-grid { display: grid; gap: 18px; }
.etax-grid--2, .etax-grid--3 { grid-template-columns: 1fr; }
@media (min-width: 620px) { .etax-grid--2, .etax-grid--3 { grid-template-columns: repeat(2, 1fr); } }
@media (min-width: 960px) { .etax-grid--3 { grid-template-columns: repeat(3, 1fr); } }

.etax-layout { display: grid; grid-template-columns: 1fr; gap: 36px; padding-block: 4px 44px; align-items: start; }
/* 1052px khả dụng - 300 sidebar - 48 gap = 704 cho cột bài, khớp với --w-text
   nên không còn khoảng trắng thừa bên phải phần nội dung. */
@media (min-width: 1000px) { .etax-layout { grid-template-columns: minmax(0, 1fr) 300px; gap: 48px; } }

/* ---------- 3. Icon ---------- */
.etax-icon { width: 20px; height: 20px; flex: 0 0 auto; }
.etax-icon--sm { width: 15px; height: 15px; }

/* ---------- 4. Header ---------- */
.etax-header {
	position: sticky; top: 0; z-index: 90;
	background: var(--c-bar);
	color: var(--c-bar-text);
	border-bottom: 1px solid var(--c-bar-dark);
}
.etax-header__inner { display: flex; align-items: center; gap: 16px; min-height: 62px; }

.etax-brand__text { display: inline-flex; align-items: center; gap: 10px; text-decoration: none; }
.etax-brand__mark {
	display: grid; place-items: center; width: 34px; height: 34px; flex: 0 0 auto;
	border-radius: var(--r); background: #fff; color: var(--c-primary);
}
.etax-brand__text strong { display: block; color: var(--c-bar-text); font-size: 1rem; line-height: 1.25; white-space: nowrap; }
.etax-brand__text small { display: block; color: var(--c-bar-dim); font-size: .75rem; font-weight: 400; line-height: 1.3; }
.custom-logo-link { display: block; }
.custom-logo-link img { max-height: 40px; width: auto; }

.etax-headtools { display: flex; align-items: center; gap: 8px; margin-left: auto; }
.etax-iconbtn {
	display: grid; place-items: center; width: 38px; height: 38px; flex: 0 0 auto;
	border: 1px solid var(--c-bar-line); background: transparent; border-radius: var(--r);
	color: var(--c-bar-text); cursor: pointer;
}
.etax-iconbtn:hover { background: var(--c-bar-hover); border-color: rgba(255, 255, 255, .4); color: #fff; }
.etax-iconbtn__close { display: none; }
.etax-iconbtn[aria-expanded="true"] .etax-iconbtn__open { display: none; }
.etax-iconbtn[aria-expanded="true"] .etax-iconbtn__close { display: block; }

/* Menu */
.etax-nav { display: none; }
.etax-nav.is-open {
	display: block; position: absolute; left: 0; right: 0; top: 100%;
	background: #fff; color: var(--c-body); border-bottom: 1px solid var(--c-line);
	box-shadow: var(--shadow-pop); padding: 6px var(--gutter) 14px;
	max-height: calc(100vh - 62px); overflow-y: auto;
}
.etax-nav__list { list-style: none; margin: 0; padding: 0; }
.etax-nav__list li { border-bottom: 1px solid var(--c-line-soft); }
.etax-nav__list li:last-child { border-bottom: 0; }
.etax-nav__list a {
	display: block; padding: 11px 2px; color: var(--c-ink);
	font-weight: 600; font-size: .95rem; text-decoration: none;
}
.etax-nav__list a:hover { color: var(--c-primary); }
.etax-nav__list .sub-menu { list-style: none; margin: 0 0 8px; padding-left: 14px; }
.etax-nav__list .sub-menu li { border-bottom: 0; }
.etax-nav__list .sub-menu a { padding: 7px 2px; font-weight: 400; font-size: .9rem; color: var(--c-body); }

/* Thanh tìm kiếm bật/tắt */
.etax-searchbar { background: var(--c-bar-dark); border-bottom: 1px solid var(--c-bar-dark); }
.etax-searchbar[hidden] { display: none; }
.etax-searchbar form { display: flex; gap: 8px; padding-block: 12px; }
.etax-searchbar input {
	flex: 1; min-width: 0; border: 1px solid transparent; border-radius: var(--r);
	padding: 10px 13px; font: inherit; font-size: .95rem; background: #fff; color: var(--c-ink);
}
.etax-searchbar input:focus { outline: 2px solid #fff; outline-offset: 1px; }
.etax-searchbar button {
	flex: 0 0 auto; border: 1px solid rgba(255, 255, 255, .5); background: transparent; color: #fff;
	border-radius: var(--r); padding: 10px 20px; font: inherit; font-weight: 600; font-size: .95rem; cursor: pointer;
}
.etax-searchbar button:hover { background: rgba(255, 255, 255, .15); border-color: #fff; }

@media (min-width: 1000px) {
	.etax-iconbtn--menu { display: none; }
	.etax-nav {
		display: block !important; position: static !important; margin-left: auto;
		padding: 0 !important; background: none !important; box-shadow: none !important;
		border: 0 !important; max-height: none !important; overflow: visible !important;
	}
	.etax-headtools { margin-left: 0; }
	.etax-nav__list { display: flex; align-items: center; gap: 2px; flex-wrap: nowrap; }
	.etax-nav__list li { border-bottom: 0; position: relative; }
	.etax-nav__list > li > a { padding: 8px 11px; border-radius: var(--r-sm); color: var(--c-bar-text); font-size: .925rem; white-space: nowrap; }
	.etax-nav__list > li > a:hover { background: var(--c-bar-hover); color: #fff; }
	.etax-nav__list > li.current-menu-item > a,
	.etax-nav__list > li.current-menu-parent > a,
	.etax-nav__list > li.current-menu-ancestor > a { background: var(--c-bar-hover); color: #fff; }
	/* Menu con vẫn là bảng trắng cho dễ đọc */
	.etax-nav__list .sub-menu a { color: var(--c-ink); }
	.etax-nav__list .sub-menu {
		position: absolute; top: calc(100% + 4px); left: 0; min-width: 236px;
		background: #fff; border: 1px solid var(--c-line); border-radius: var(--r);
		box-shadow: var(--shadow-pop); padding: 6px; margin: 0;
		opacity: 0; visibility: hidden; transform: translateY(-3px); transition: .13s ease;
	}
	.etax-nav__list > li:hover > .sub-menu,
	.etax-nav__list > li:focus-within > .sub-menu { opacity: 1; visibility: visible; transform: none; }
	.etax-nav__list .sub-menu a { padding: 8px 10px; border-radius: var(--r-sm); font-size: .9rem; }
	.etax-nav__list .sub-menu a:hover { background: var(--c-surface); }
	/* Mục cuối nằm sát mép phải: thả menu con sang trái để không tràn khỏi màn hình. */
	.etax-nav__list > li:nth-last-child(-n+2) > .sub-menu { left: auto; right: 0; }
}

/* ---------- 5. Nút ---------- */
.etax-btn {
	display: inline-flex; align-items: center; justify-content: center; gap: 9px;
	padding: 10px 17px; border: 1px solid transparent; border-radius: var(--r);
	font: inherit; font-weight: 600; font-size: .95rem; line-height: 1.35;
	text-decoration: none; cursor: pointer; transition: .13s ease;
}
.etax-btn--primary { background: var(--c-primary); color: #fff; }
.etax-btn--primary:hover { background: var(--c-primary-dark); color: #fff; }
.etax-btn--ghost { background: #fff; color: var(--c-ink); border-color: var(--c-line); }
.etax-btn--ghost:hover { border-color: var(--c-primary); color: var(--c-primary); }
.etax-btn--store { background: #fff; color: var(--c-ink); border-color: var(--c-line); text-align: left; }
.etax-btn--store:hover { border-color: var(--c-primary); color: var(--c-ink); background: var(--c-primary-soft); }
.etax-btn--store span, .etax-btn--ghost span { display: flex; flex-direction: column; text-align: left; }
.etax-btn--store strong { font-size: .925rem; line-height: 1.25; }
.etax-btn--store small, .etax-btn--ghost small { font-size: .75rem; color: var(--c-muted); font-weight: 400; }

/* ---------- 6. Hero ---------- */
.etax-hero { background: var(--c-surface); border-bottom: 1px solid var(--c-line); padding-block: 40px; }
.etax-hero__inner { display: grid; gap: 28px; }
@media (min-width: 960px) { .etax-hero__inner { grid-template-columns: 1.1fr .9fr; gap: 44px; align-items: center; } }

.etax-hero__title { font-size: clamp(1.75rem, 4.4vw, 2.4rem); font-weight: 700; margin-bottom: 12px; }
.etax-hero__desc { font-size: 1.05rem; color: var(--c-body); max-width: 52ch; margin-bottom: 20px; }

.etax-hero__search { display: flex; gap: 8px; flex-wrap: wrap; max-width: 520px; }
.etax-hero__search input {
	flex: 1 1 220px; min-width: 0; border: 1px solid var(--c-line); border-radius: var(--r);
	padding: 11px 14px; font: inherit; font-size: .95rem; background: #fff; color: var(--c-ink);
}
.etax-hero__search input:focus { outline: none; border-color: var(--c-primary); }
.etax-hero__search button {
	flex: 0 0 auto; display: inline-flex; align-items: center; gap: 8px;
	border: 0; background: var(--c-primary); color: #fff; border-radius: var(--r);
	padding: 11px 20px; font: inherit; font-weight: 600; font-size: .95rem; cursor: pointer;
}
.etax-hero__search button:hover { background: var(--c-primary-dark); }

.etax-hero__quick { display: flex; flex-wrap: wrap; align-items: center; gap: 8px; margin-top: 16px; font-size: .85rem; color: var(--c-muted); }
.etax-hero__quicklist { list-style: none; display: flex; flex-wrap: wrap; gap: 7px; margin: 0; padding: 0; }
.etax-hero__quicklist a {
	display: inline-block; padding: 4px 11px; border: 1px solid var(--c-line); border-radius: 100px;
	background: #fff; color: var(--c-body); font-size: .825rem; text-decoration: none;
}
.etax-hero__quicklist a:hover { border-color: var(--c-primary); color: var(--c-primary); }

/* ---------- 7. Hộp link chính thống ---------- */
.etax-official { background: #fff; border: 1px solid var(--c-line); border-radius: var(--r-lg); padding: 18px; }
.etax-official__title {
	display: flex; align-items: center; gap: 8px; margin: 0 0 6px;
	color: var(--c-ink); font-size: .98rem; font-weight: 700; line-height: 1.35;
}
.etax-official__title .etax-icon { flex: 0 0 auto; color: var(--c-success); }
.etax-official__sub { margin: 0 0 14px; color: var(--c-muted); font-size: .82rem; line-height: 1.55; }
/* Hai kho ứng dụng luôn nằm cùng một hàng */
.etax-official__links { display: grid; grid-template-columns: 1fr 1fr; gap: 8px; }

/* Nút kiểu badge của hai kho ứng dụng: nền đen, logo thật, hai dòng chữ */
.etax-store {
	display: flex; align-items: center; gap: 9px;
	padding: 9px 11px; background: #101418; border: 1px solid #101418;
	border-radius: var(--r); color: #fff; text-decoration: none;
	transition: background .13s ease;
}
.etax-store:hover { background: #23292f; border-color: #23292f; color: #fff; }
.etax-store__logo { width: 24px; height: 24px; flex: 0 0 auto; }
.etax-store__text { display: flex; flex-direction: column; min-width: 0; }
.etax-store__text small { font-size: .56rem; font-weight: 600; letter-spacing: .09em; line-height: 1.5; color: rgba(255, 255, 255, .82); }
.etax-store .etax-store__text strong { color: #fff; font-size: .92rem; font-weight: 600; line-height: 1.2; white-space: nowrap; }

.etax-official__warn {
	display: flex; gap: 8px; align-items: flex-start; margin: 13px 0 0; padding-top: 13px;
	border-top: 1px solid var(--c-line-soft); color: var(--c-danger); font-size: .8rem; line-height: 1.55;
}
.etax-official__warn .etax-icon { flex: 0 0 auto; margin-top: 2px; }

.etax-official--compact { padding: 16px; }

/* ---------- 8. Cụm chủ đề ---------- */
.etax-clusters { display: grid; gap: 18px; grid-template-columns: 1fr; }
@media (min-width: 620px) { .etax-clusters { grid-template-columns: repeat(2, 1fr); } }
@media (min-width: 960px) { .etax-clusters { grid-template-columns: repeat(3, 1fr); } }

.etax-cluster { display: flex; flex-direction: column; background: #fff; border: 1px solid var(--c-line); border-radius: var(--r-lg); padding: 18px; transition: border-color .13s ease; }
.etax-cluster:hover { border-color: var(--c-primary); }
.etax-cluster__head { display: flex; gap: 12px; align-items: flex-start; margin-bottom: 10px; text-decoration: none; }
.etax-cluster__icon { display: grid; place-items: center; width: 38px; height: 38px; flex: 0 0 auto; border-radius: var(--r); background: var(--c-primary-soft); color: var(--c-primary); }
.etax-cluster__title { margin: 0 0 1px; font-size: 1rem; }
.etax-cluster__count { color: var(--c-muted); font-size: .8rem; }
.etax-cluster__desc { margin-bottom: 11px; color: var(--c-muted); font-size: .875rem; }
.etax-cluster__list { list-style: none; margin: 0 0 13px; padding: 0; display: grid; gap: 7px; }
.etax-cluster__list a { position: relative; display: block; padding-left: 13px; color: var(--c-body); font-size: .9rem; line-height: 1.5; text-decoration: none; }
.etax-cluster__list a::before { content: ""; position: absolute; left: 0; top: .62em; width: 4px; height: 4px; border-radius: 50%; background: var(--c-muted); }
.etax-cluster__list a:hover { color: var(--c-primary); }
.etax-cluster__list a:hover::before { background: var(--c-primary); }
.etax-cluster__more { margin-top: auto; display: inline-flex; align-items: center; gap: 6px; font-size: .875rem; font-weight: 600; text-decoration: none; }

/* ---------- 9. Card bài viết ---------- */
.etax-card { background: #fff; border: 1px solid var(--c-line); border-radius: var(--r-lg); overflow: hidden; transition: border-color .13s ease; }
.etax-card:hover { border-color: var(--c-primary); }
.etax-card__link { display: block; height: 100%; color: inherit; text-decoration: none; }
.etax-card__media { aspect-ratio: 16 / 9; background: var(--c-surface-2); display: grid; place-items: center; overflow: hidden; }
.etax-card__media img { width: 100%; height: 100%; object-fit: cover; }
.etax-card__ph { color: #b3bfcc; }
.etax-card__body { padding: 15px; }
.etax-card__cat { display: inline-block; margin-bottom: 7px; padding: 2px 8px; border-radius: var(--r-sm); background: var(--c-primary-soft); color: var(--c-primary); font-size: .69rem; font-weight: 700; text-transform: uppercase; letter-spacing: .03em; }
.etax-card__title { margin: 0 0 7px; font-size: 1rem; line-height: 1.4; }
.etax-card:hover .etax-card__title { color: var(--c-primary); }
.etax-card__excerpt { margin: 0 0 9px; color: var(--c-muted); font-size: .875rem; }
.etax-card__meta { margin: 0; display: flex; flex-wrap: wrap; gap: 5px; color: #8b95a3; font-size: .75rem; }

/* ---------- 10. Thẻ công cụ ---------- */
.etax-tools { display: grid; gap: 18px; grid-template-columns: 1fr; }
@media (min-width: 620px) { .etax-tools { grid-template-columns: repeat(2, 1fr); } }
@media (min-width: 1100px) { .etax-tools { grid-template-columns: repeat(4, 1fr); } }

.etax-tool {
	display: flex; flex-direction: column; position: relative;
	padding: 20px; background: #fff; border: 1px solid var(--c-line); border-radius: var(--r-lg);
	color: inherit; text-decoration: none;
	transition: border-color .15s ease, box-shadow .15s ease, transform .15s ease;
}
/* Vạch màu ở mép trên chỉ hiện khi rê chuột, đủ để thấy thẻ bấm được
   mà không làm trang chủ rối vì ba vạch màu nằm cạnh nhau. */
.etax-tool::before {
	content: ""; position: absolute; inset: -1px -1px auto; height: 3px;
	border-radius: var(--r-lg) var(--r-lg) 0 0; background: var(--c-primary);
	opacity: 0; transition: opacity .15s ease;
}
.etax-tool:hover { border-color: #d8dfe7; box-shadow: 0 8px 24px rgba(22, 32, 44, .08); transform: translateY(-2px); }
.etax-tool:hover::before { opacity: 1; }

.etax-tool__top { display: flex; align-items: center; justify-content: space-between; gap: 12px; margin-bottom: 16px; }
.etax-tool__icon {
	display: grid; place-items: center; width: 42px; height: 42px; flex: 0 0 auto;
	border-radius: var(--r); background: var(--c-primary-soft); color: var(--c-primary);
	border: 1px solid var(--c-primary-line);
}
.etax-tool__tag {
	padding: 3px 10px; border: 1px solid var(--c-line); border-radius: 100px;
	background: var(--c-surface); color: var(--c-muted);
	font-size: .7rem; font-weight: 500; white-space: nowrap;
}
.etax-tool__title { margin: 0 0 7px; font-size: 1.08rem; line-height: 1.35; }
.etax-tool:hover .etax-tool__title { color: var(--c-primary); }
.etax-tool__desc { margin: 0 0 18px; color: var(--c-muted); font-size: .89rem; line-height: 1.65; }
.etax-tool__cta {
	display: inline-flex; align-items: center; gap: 7px; margin-top: auto; padding-top: 14px;
	border-top: 1px solid var(--c-line-soft);
	color: var(--c-primary); font-size: .875rem; font-weight: 500;
}
.etax-tool__cta .etax-icon { transition: transform .15s ease; }
.etax-tool:hover .etax-tool__cta .etax-icon { transform: translateX(3px); }

/* ---------- 10.1. Bảng nguyên tắc biên tập ---------- */
.etax-trustpanel {
	list-style: none; display: grid; grid-template-columns: 1fr; margin: 0; padding: 0;
	background: #fff; border: 1px solid var(--c-line); border-radius: var(--r-lg); overflow: hidden;
}
@media (min-width: 760px) { .etax-trustpanel { grid-template-columns: repeat(3, 1fr); } }

.etax-trust { position: relative; padding: 22px; border-top: 1px solid var(--c-line-soft); }
.etax-trust:first-child { border-top: 0; }
@media (min-width: 760px) {
	.etax-trust { border-top: 0; border-left: 1px solid var(--c-line-soft); }
	.etax-trust:first-child { border-left: 0; }
}
.etax-trust__num {
	position: absolute; top: 20px; right: 20px;
	color: var(--c-line); font-size: 1.5rem; font-weight: 700; line-height: 1;
	font-variant-numeric: tabular-nums; letter-spacing: -.02em;
}
.etax-trust__icon {
	display: grid; place-items: center; width: 38px; height: 38px; margin-bottom: 14px;
	border-radius: var(--r); background: var(--c-primary-soft); color: var(--c-primary);
	border: 1px solid var(--c-primary-line);
}
.etax-trust__title { margin: 0 0 6px; padding-right: 36px; font-size: 1rem; }
.etax-trust__desc { margin: 0; color: var(--c-muted); font-size: .89rem; line-height: 1.65; }

/* ---------- 11. Breadcrumb ---------- */
.etax-breadcrumb { padding-block: 14px 2px; font-size: .8rem; }
.etax-breadcrumb ol { list-style: none; display: flex; flex-wrap: wrap; gap: 5px; margin: 0; padding: 0; color: var(--c-muted); }
.etax-breadcrumb li + li::before { content: "/"; margin-right: 5px; color: #c3ccd6; }
.etax-breadcrumb a { color: var(--c-muted); text-decoration: none; }
.etax-breadcrumb a:hover { color: var(--c-primary); text-decoration: underline; }
.etax-breadcrumb [aria-current] { color: var(--c-body); }

/* ---------- 12. Bài viết ---------- */
.etax-article { min-width: 0; }
.etax-article__head { padding-block: 6px 18px; }
.etax-eyebrow { display: inline-block; margin-bottom: 8px; color: var(--c-primary); font-size: .72rem; font-weight: 700; letter-spacing: .05em; text-transform: uppercase; text-decoration: none; }
.etax-article__title { font-size: clamp(1.6rem, 3.8vw, 2.15rem); font-weight: 700; margin-bottom: 11px; }
.etax-article__lead { margin-bottom: 14px; color: var(--c-body); font-size: 1.08rem; }
.etax-article__hero { margin: 0 0 22px; }
.etax-article__hero img { width: 100%; border-radius: var(--r-lg); }
.etax-article__hero figcaption { margin: 0; padding-top: 9px; color: var(--c-muted); font-size: .84rem; font-style: italic; text-align: center; }

.etax-postmeta { display: flex; flex-wrap: wrap; align-items: center; gap: 7px 16px; margin: 0; padding: 12px 0; border-block: 1px solid var(--c-line-soft); color: var(--c-muted); font-size: .8rem; }
.etax-postmeta__item { display: inline-flex; align-items: center; gap: 6px; }
.etax-postmeta__item img { width: 24px; height: 24px; border-radius: 50%; }
.etax-postmeta__item a { color: var(--c-body); font-weight: 600; text-decoration: none; }
.etax-postmeta__item a:hover { color: var(--c-primary); }
.etax-postmeta__item--verified, .etax-postmeta__item--verified a { color: var(--c-success); font-weight: 600; }

/* Nội dung */
/* Căn đều hai bên cho phần chữ dài. Áp dụng ở cột đọc, không áp cho bảng,
   chú thích ảnh hay các khối chữ ngắn vì chữ sẽ bị giãn thưa trông xấu. */
.etax-content { font-size: 1.03rem; line-height: 1.8; color: var(--c-body); max-width: var(--w-text); }
.etax-content p,
.etax-content li,
.etax-content blockquote,
.etax-article__lead { text-align: justify; text-justify: inter-word; }

/* Bảng giữ căn trái: căn đều trong ô hẹp sẽ tạo khoảng trắng rất lớn. */
.etax-content table p,
.etax-content table li,
.etax-content th,
.etax-content td,
.etax-datatable th,
.etax-datatable td { text-align: left; }
.etax-datatable .is-num { text-align: right; }
.etax-content figcaption p,
.etax-content .wp-element-caption { text-align: center; }
.etax-content > * { max-width: 100%; }
.etax-content h2 { margin: 1.9em 0 .55em; font-size: 1.32rem; scroll-margin-top: 76px; padding-bottom: .35em; border-bottom: 1px solid var(--c-line); }
.etax-content h3 { margin: 1.6em 0 .45em; font-size: 1.12rem; scroll-margin-top: 76px; }
.etax-content h4 { margin: 1.3em 0 .4em; font-size: 1rem; }
.etax-content ul, .etax-content ol { margin: 0 0 1.05em; padding-left: 1.25em; }
.etax-content li { margin-bottom: .42em; }
.etax-content li::marker { color: var(--c-muted); }
.etax-content blockquote { margin: 1.4em 0; padding: 14px 18px; background: var(--c-surface); border-left: 3px solid var(--c-primary); border-radius: 0 var(--r) var(--r) 0; color: var(--c-ink); }
.etax-content blockquote p:last-child { margin-bottom: 0; }
.etax-content figure { margin: 1.5em 0; }
/* Ảnh trong bài: không viền, không nền, không đổ bóng. Chỉ bo góc nhẹ. */
.etax-content img { border-radius: var(--r); }
.etax-content figure { margin-inline: auto; }
.etax-content figure img { margin-inline: auto; }

/* Căn lề ảnh theo chuẩn của WordPress */
.etax-content .aligncenter { margin-inline: auto; text-align: center; }
.etax-content .aligncenter img { margin-inline: auto; }
.etax-content .alignleft { float: left; margin: .3em 1.4em .9em 0; max-width: 50%; }
.etax-content .alignright { float: right; margin: .3em 0 .9em 1.4em; max-width: 50%; }
.etax-content .alignnone { margin-inline: 0; }
.etax-content .alignwide, .etax-content .alignfull { margin-inline: auto; }
.etax-content .wp-block-image.aligncenter > figcaption { text-align: center; }
.etax-content p:has(> img:only-child) { text-align: center; }

/* Chú thích ảnh: luôn căn giữa và in nghiêng */
.etax-content figcaption,
.etax-content .wp-element-caption,
.wp-element-caption { margin: 0; padding-top: 9px; color: var(--c-muted); font-size: .84rem; font-style: italic; text-align: center; }
.etax-content strong { color: var(--c-ink); }
.etax-content hr { margin: 2em 0; border: 0; border-top: 1px solid var(--c-line); }
/* Ảnh chụp màn hình cũng không đóng khung, chỉ căn giữa cho ngay ngắn. */
.etax-content .etax-shot { text-align: center; }

/* Bảng */
.wp-block-table, .etax-tablewrap { margin: 1.5em 0; overflow-x: auto; }
.etax-content table { width: 100%; border-collapse: collapse; font-size: .92rem; }
.etax-content th { padding: 10px 13px; background: var(--c-surface); border: 1px solid var(--c-line); color: var(--c-ink); font-weight: 600; text-align: left; }
.etax-content td { padding: 10px 13px; border: 1px solid var(--c-line); vertical-align: top; }

/* ---------- 13. Hộp lưu ý ---------- */
.etax-note { margin: 1.5em 0; padding: 14px 16px; border: 1px solid var(--c-line); border-left: 3px solid; border-radius: var(--r); font-size: .95rem; }
.etax-note p:last-child { margin-bottom: 0; }
.etax-note--info { background: var(--c-primary-soft); border-color: var(--c-line); border-left-color: var(--c-primary); color: var(--c-ink); }
.etax-note--danger { background: var(--c-danger-soft); border-color: var(--c-danger-line); border-left-color: var(--c-danger); color: #7a470a; }
.etax-note--law { background: var(--c-surface); border-left-color: var(--c-muted); color: var(--c-body); }
.etax-note--success { background: var(--c-success-soft); border-color: #d9ebe2; border-left-color: var(--c-success); color: #0e5637; }

/* ---------- 14. Mục lục ---------- */
.etax-toc { margin: 1.6em 0; border: 1px solid var(--c-line); border-radius: var(--r); background: var(--c-surface); overflow: hidden; }
.etax-toc__toggle {
	width: 100%; display: flex; align-items: center; justify-content: space-between; gap: 12px;
	padding: 12px 16px; border: 0; background: none; font: inherit; font-weight: 700; font-size: .92rem;
	color: var(--c-ink); text-align: left; cursor: pointer;
}
.etax-toc__toggle > span:first-child { display: inline-flex; align-items: center; gap: 8px; }
.etax-toc__chev { width: 8px; height: 8px; flex: 0 0 auto; border-right: 2px solid currentColor; border-bottom: 2px solid currentColor; transform: rotate(45deg); transition: transform .18s ease; }
.etax-toc__toggle[aria-expanded="false"] .etax-toc__chev { transform: rotate(-45deg); }
.etax-toc__list { list-style: none; margin: 0; padding: 0 16px 14px; counter-reset: toc; }
.etax-toc__list[hidden] { display: none; }
.etax-toc__item { margin: 0 0 6px; }
.etax-toc__item a { display: block; color: var(--c-body); font-size: .9rem; line-height: 1.5; text-decoration: none; }
.etax-toc__item a:hover { color: var(--c-primary); text-decoration: underline; }
.etax-toc__item--h2 { counter-increment: toc; position: relative; padding-left: 24px; font-weight: 600; }
.etax-toc__item--h2::before { content: counter(toc) "."; position: absolute; left: 0; color: var(--c-muted); font-size: .85rem; font-weight: 700; }
.etax-toc__item--h3 { position: relative; padding-left: 38px; }
.etax-toc__item--h3::before { content: ""; position: absolute; left: 26px; top: .72em; width: 7px; height: 1px; background: #c3ccd6; }
.etax-toc__item--h3 a { color: var(--c-muted); font-size: .865rem; }
.etax-toc__item.is-active > a { color: var(--c-primary); font-weight: 700; }

/* ---------- 15. FAQ ---------- */
.etax-faq__item, .wp-block-details { margin: 0 0 8px; padding: 0; background: #fff; border: 1px solid var(--c-line); border-radius: var(--r); overflow: hidden; }
.etax-faq__item summary, .wp-block-details summary {
	display: flex; align-items: center; justify-content: space-between; gap: 12px;
	padding: 13px 16px; color: var(--c-ink); font-weight: 600; font-size: .95rem; list-style: none; cursor: pointer;
}
.etax-faq__item summary::-webkit-details-marker, .wp-block-details summary::-webkit-details-marker { display: none; }
.etax-faq__item summary::after, .wp-block-details summary::after { content: "+"; flex: 0 0 auto; color: var(--c-primary); font-size: 1.25rem; font-weight: 400; line-height: 1; }
.etax-faq__item[open] summary, .wp-block-details[open] summary { border-bottom: 1px solid var(--c-line-soft); }
.etax-faq__item[open] summary::after, .wp-block-details[open] summary::after { content: "\2212"; }
.etax-faq__item > :not(summary), .wp-block-details > :not(summary) { padding-inline: 16px; }
.etax-faq__item > :last-child, .wp-block-details > :last-child { padding-bottom: 14px; }
.etax-faq__item > summary + *, .wp-block-details > summary + * { padding-top: 13px; }

/* ---------- 16. Căn cứ pháp lý, tác giả, CTA ---------- */
.etax-legal { display: grid; gap: 20px; margin: 2.2em 0 1.5em; padding: 18px; background: var(--c-surface); border: 1px solid var(--c-line); border-radius: var(--r-lg); max-width: var(--w-text); }
@media (min-width: 680px) { .etax-legal { grid-template-columns: 1fr 1fr; } }
.etax-legal__title { display: flex; align-items: center; gap: 7px; margin-bottom: 9px; color: var(--c-muted); font-size: .8rem; font-weight: 700; letter-spacing: .04em; text-transform: uppercase; }
.etax-legal__list { list-style: none; margin: 0; padding: 0; display: grid; gap: 7px; font-size: .9rem; }
.etax-legal__list li { position: relative; padding-left: 14px; line-height: 1.55; }
.etax-legal__list li::before { content: ""; position: absolute; left: 0; top: .65em; width: 4px; height: 4px; border-radius: 50%; background: var(--c-muted); }
.etax-badge { display: inline-block; padding: 1px 7px; border-radius: var(--r-sm); font-size: .68rem; font-weight: 700; vertical-align: middle; }
.etax-badge--gov { background: var(--c-success-soft); color: var(--c-success); }

.etax-authorbox { display: grid; gap: 15px; margin: 2em 0; padding: 18px; background: #fff; border: 1px solid var(--c-line); border-radius: var(--r-lg); max-width: var(--w-text); }
@media (min-width: 540px) { .etax-authorbox { grid-template-columns: 72px 1fr; } }
.etax-authorbox__avatar img { width: 72px; height: 72px; border-radius: 50%; object-fit: cover; }
.etax-authorbox__eyebrow { margin: 0 0 2px; color: var(--c-muted); font-size: .68rem; font-weight: 700; letter-spacing: .07em; text-transform: uppercase; }
.etax-authorbox__name { margin: 0 0 3px; font-size: 1.05rem; }
.etax-authorbox__name a { color: var(--c-ink); text-decoration: none; }
.etax-authorbox__name a:hover { color: var(--c-primary); }
.etax-authorbox__role { margin: 0 0 7px; color: var(--c-muted); font-size: .9rem; }
.etax-authorbox__cred { display: flex; align-items: flex-start; gap: 6px; margin: 0 0 7px; color: var(--c-success); font-size: .865rem; font-weight: 600; }
.etax-authorbox__bio { margin: 0 0 9px; font-size: .9rem; }
.etax-authorbox__tags { display: flex; flex-wrap: wrap; gap: 5px; margin: 0 0 9px; }
.etax-tag { display: inline-block; padding: 2px 9px; border: 1px solid var(--c-line); border-radius: 100px; background: var(--c-surface); color: var(--c-body); font-size: .75rem; }
.etax-authorbox__review { display: flex; align-items: flex-start; gap: 7px; margin: 9px 0 0; padding-top: 11px; border-top: 1px solid var(--c-line-soft); font-size: .865rem; }
.etax-authorbox__review .etax-icon { margin-top: 2px; color: var(--c-success); }

.etax-cta { margin: 2em 0; padding: 20px; background: var(--c-primary-soft); border: 1px solid var(--c-primary-line); border-radius: var(--r-lg); max-width: var(--w-text); }
.etax-cta__title { margin-bottom: 6px; font-size: 1.1rem; }
.etax-cta p { margin-bottom: 8px; font-size: .925rem; }
.etax-cta__hotline { display: flex; align-items: center; gap: 7px; margin: 0; }
.etax-cta__hotline strong { color: var(--c-ink); }

.etax-related { margin-top: 2.2em; }

/* ---------- 17. Sidebar ---------- */
.etax-sidebar { min-width: 0; }
.etax-sidebar__sticky { display: grid; gap: 16px; }
/* Ghim trên chính ô lưới: lưới cha dùng align-items:start nên ô sidebar chỉ cao
   bằng nội dung, ghim phần tử con bên trong sẽ không có chỗ để trượt theo. */
@media (min-width: 1000px) { .etax-sidebar { position: sticky; top: 76px; } }

.widget { padding: 16px; background: #fff; border: 1px solid var(--c-line); border-radius: var(--r-lg); }
.widget__title {
	margin: 0 0 12px; padding-bottom: 10px; border-bottom: 1px solid var(--c-line-soft);
	color: var(--c-ink); font-size: .82rem; font-weight: 700; letter-spacing: .02em;
}
.widget ul { list-style: none; margin: 0; padding: 0; display: grid; gap: 8px; }
.widget li a { color: var(--c-body); font-size: .9rem; line-height: 1.5; text-decoration: none; }
.widget li a:hover { color: var(--c-primary); }

/* Danh sách bài cùng cụm: đánh số để nhìn ra thứ tự, không dùng chấm tròn rời rạc */
.etax-sidelist { list-style: none; counter-reset: side; margin: 0; padding: 0; display: grid; gap: 2px; }
.etax-sidelist li { counter-increment: side; }
.etax-sidelist a {
	position: relative; display: block; padding: 8px 4px 8px 26px; border-radius: var(--r-sm);
	color: var(--c-body); font-size: .875rem; line-height: 1.5; text-decoration: none;
}
.etax-sidelist a::before {
	content: counter(side); position: absolute; left: 4px; top: 8px;
	width: 16px; text-align: center; color: var(--c-muted); font-size: .75rem; font-weight: 700;
}
.etax-sidelist a:hover { background: var(--c-surface); color: var(--c-primary); }
.etax-sidelist a:hover::before { color: var(--c-primary); }

/* Công cụ: mỗi mục là một hàng có nhãn phụ và mũi tên chỉ hướng */
.etax-toollist { display: grid; gap: 6px; }
.etax-toollist__item {
	display: flex; align-items: center; gap: 10px; padding: 10px;
	border: 1px solid var(--c-line); border-radius: var(--r);
	color: var(--c-body); text-decoration: none; transition: border-color .13s ease, background .13s ease;
}
.etax-toollist__item:hover { border-color: var(--c-primary); background: var(--c-primary-soft); color: var(--c-primary); }
.etax-toollist__icon {
	display: grid; place-items: center; width: 30px; height: 30px; flex: 0 0 auto;
	border-radius: var(--r-sm); background: var(--c-surface); color: var(--c-muted);
}
.etax-toollist__item:hover .etax-toollist__icon { background: #fff; color: var(--c-primary); }
.etax-toollist__text { display: flex; flex-direction: column; min-width: 0; }
.etax-toollist__text strong { color: var(--c-ink); font-size: .875rem; font-weight: 600; line-height: 1.3; }
.etax-toollist__item:hover .etax-toollist__text strong { color: var(--c-primary); }
.etax-toollist__text small { color: var(--c-muted); font-size: .75rem; line-height: 1.4; }
.etax-toollist__arrow { margin-left: auto; flex: 0 0 auto; color: var(--c-line); }
.etax-toollist__item:hover .etax-toollist__arrow { color: var(--c-primary); }

.etax-listgroup { display: grid; gap: 1px; }
.etax-listitem a, a.etax-listitem {
	display: flex; align-items: flex-start; gap: 9px; padding: 9px 7px;
	border-radius: var(--r-sm); color: var(--c-body); font-size: .9rem; line-height: 1.5; text-decoration: none;
}
.etax-listitem a:hover, a.etax-listitem:hover { background: var(--c-surface); color: var(--c-primary); }
.etax-listitem__icon { flex: 0 0 auto; margin-top: 3px; color: var(--c-muted); }

/* ---------- 18. Archive, hồ sơ, rỗng ---------- */
.etax-archive-head { padding-block: 16px 24px; }
.etax-archive-icon { display: grid; place-items: center; width: 42px; height: 42px; margin-bottom: 12px; border-radius: var(--r); background: var(--c-primary-soft); color: var(--c-primary); }
.etax-archive-title { margin-bottom: 9px; font-size: clamp(1.55rem, 3.6vw, 2.05rem); font-weight: 700; }
.etax-archive-desc { max-width: 70ch; color: var(--c-muted); }
.etax-archive-count { margin: 5px 0 0; color: var(--c-muted); font-size: .85rem; }

.etax-subcats { margin-bottom: 24px; }
.etax-subcats ul { list-style: none; display: flex; flex-wrap: wrap; gap: 7px; margin: 0; padding: 0; }
.etax-subcats a { display: inline-flex; align-items: center; gap: 6px; padding: 6px 13px; background: #fff; border: 1px solid var(--c-line); border-radius: 100px; color: var(--c-body); font-size: .865rem; font-weight: 600; text-decoration: none; }
.etax-subcats a:hover { border-color: var(--c-primary); color: var(--c-primary); }
.etax-subcats span { color: var(--c-muted); font-weight: 400; font-size: .8rem; }

.etax-profile { display: grid; gap: 20px; margin-block: 14px 32px; padding: 22px; background: var(--c-surface); border: 1px solid var(--c-line); border-radius: var(--r-lg); }
@media (min-width: 620px) { .etax-profile { grid-template-columns: 110px 1fr; } }
.etax-profile__avatar img { width: 110px; height: 110px; border-radius: 50%; object-fit: cover; }
.etax-profile__name { margin-bottom: 5px; font-size: clamp(1.35rem, 3.4vw, 1.75rem); }
.etax-profile__job { margin-bottom: 12px; color: var(--c-muted); font-size: .95rem; }
.etax-profile__facts { list-style: none; display: flex; flex-wrap: wrap; gap: 7px 20px; margin: 0 0 12px; padding: 0; font-size: .865rem; }
.etax-profile__facts li { display: inline-flex; align-items: center; gap: 6px; }
.etax-profile__facts .etax-icon { color: var(--c-muted); }
.etax-profile__bio { font-size: .925rem; }
.etax-profile__tags { display: flex; flex-wrap: wrap; align-items: center; gap: 5px; color: var(--c-muted); font-size: .865rem; }

.etax-empty { padding-block: 26px 48px; }
.etax-empty__links { list-style: none; display: flex; flex-wrap: wrap; gap: 8px; margin: 14px 0 0; padding: 0; }
.etax-empty__links a { display: inline-block; padding: 7px 14px; background: #fff; border: 1px solid var(--c-line); border-radius: 100px; font-size: .865rem; font-weight: 600; text-decoration: none; }
.etax-empty__links a:hover { border-color: var(--c-primary); }

/* ---------- 19. Phân trang ---------- */
.pagination, .etax-pagination { margin-block: 30px; }
.nav-links { display: flex; flex-wrap: wrap; gap: 5px; justify-content: center; }
.page-numbers { display: grid; place-items: center; min-width: 38px; height: 38px; padding-inline: 11px; background: #fff; border: 1px solid var(--c-line); border-radius: var(--r-sm); color: var(--c-body); font-size: .9rem; font-weight: 600; text-decoration: none; }
.page-numbers:hover { border-color: var(--c-primary); color: var(--c-primary); }
.page-numbers.current { background: var(--c-primary); border-color: var(--c-primary); color: #fff; }
.page-numbers.dots { border: 0; background: none; }

/* ---------- 20. Quảng cáo ---------- */
.etax-ad { margin: 1.7em 0; text-align: center; max-width: var(--w-text); }
.etax-ad::before { content: "Quảng cáo"; display: block; margin-bottom: 5px; color: #9aa5b1; font-size: .62rem; letter-spacing: .1em; text-transform: uppercase; }
.etax-ad:empty { display: none; }

/* ---------- 21. Bình luận ---------- */
.etax-comments { margin-top: 2.4em; padding-top: 1.8em; border-top: 1px solid var(--c-line); max-width: var(--w-text); }
.comment-list { list-style: none; display: grid; gap: 16px; margin: 0 0 1.8em; padding: 0; }
.comment-list .children { list-style: none; display: grid; gap: 12px; margin-top: 12px; padding-left: 18px; border-left: 2px solid var(--c-line-soft); }
.comment-body { padding: 14px; background: var(--c-surface); border: 1px solid var(--c-line); border-radius: var(--r); font-size: .925rem; }
.comment-author { display: flex; align-items: center; gap: 9px; margin-bottom: 5px; font-weight: 600; }
.comment-author img { border-radius: 50%; }
.comment-metadata { margin-bottom: 7px; color: var(--c-muted); font-size: .75rem; }
.comment-form { display: grid; gap: 12px; }
.comment-form label { display: block; margin-bottom: 4px; font-size: .865rem; font-weight: 600; }
.comment-form input[type=text], .comment-form input[type=email], .comment-form input[type=url], .comment-form textarea {
	width: 100%; padding: 10px 13px; background: #fff; border: 1px solid var(--c-line);
	border-radius: var(--r); font: inherit; font-size: .925rem; color: var(--c-ink);
}
.comment-form textarea { min-height: 120px; resize: vertical; }
.comment-form input:focus, .comment-form textarea:focus { outline: none; border-color: var(--c-primary); }
.comment-form .submit { justify-self: start; padding: 10px 22px; background: var(--c-primary); border: 0; border-radius: var(--r); color: #fff; font: inherit; font-weight: 600; cursor: pointer; }
.comment-form .submit:hover { background: var(--c-primary-dark); }

/* ---------- 22. Footer ---------- */
.etax-footer { margin-top: 44px; padding-block: 36px 20px; background: var(--c-bar); color: var(--c-bar-dim); font-size: .9rem; }
.etax-footer__grid { display: grid; gap: 26px; grid-template-columns: 1fr; padding-bottom: 24px; }
@media (min-width: 720px) { .etax-footer__grid { grid-template-columns: 1.35fr 1fr 1fr; gap: 30px; } }
.etax-footer__logo { display: flex; align-items: center; gap: 8px; margin-bottom: 9px; color: #fff; font-size: 1rem; }
.etax-footer__logo .etax-icon { color: #fff; }
.etax-footer__desc { max-width: 48ch; margin-bottom: 14px; color: var(--c-bar-dim); font-size: .875rem; line-height: 1.65; }
.etax-footer__social { display: flex; flex-wrap: wrap; gap: 7px; margin: 0; }
.etax-footer__social a { padding: 4px 12px; background: transparent; border: 1px solid var(--c-bar-line); border-radius: 100px; color: var(--c-bar-text); font-size: .8rem; text-decoration: none; }
.etax-footer__social a:hover { background: var(--c-bar-hover); border-color: #fff; color: #fff; }
.etax-footer .widget, .etax-footer__col { padding: 0; background: none; border: 0; }
.etax-footer__heading, .etax-footer .widget__title {
	margin: 0 0 14px; padding-bottom: 11px; border-bottom: 1px solid var(--c-bar-line);
	color: #fff; font-size: 1.05rem; font-weight: 700; letter-spacing: 0; text-transform: none;
}
.etax-footer__col ul { list-style: none; display: grid; gap: 8px; margin: 0; padding: 0; }
.etax-footer__col a, .etax-footer .widget a { color: var(--c-bar-dim); font-size: .865rem; text-decoration: none; }
.etax-footer__col a:hover, .etax-footer .widget a:hover { color: #fff; text-decoration: underline; }

.etax-footer__legal { padding-top: 20px; border-top: 1px solid var(--c-bar-line); text-align: center; }
/* Nằm ngay dưới câu giới thiệu trong cột đầu, nhạt và nhỏ hơn một bậc
   để người đọc thấy đây là ghi chú chứ không phải nội dung chính. */
.etax-footer__disclaimer {
	max-width: 48ch; margin: 0 0 14px; padding-top: 12px;
	border-top: 1px solid var(--c-bar-line);
	color: rgba(255, 255, 255, .8); font-size: .8rem; line-height: 1.6; text-wrap: pretty;
}
.etax-footer__menuwrap { margin-bottom: 12px; }
.etax-footer__menu { list-style: none; display: flex; flex-wrap: wrap; justify-content: center; gap: 8px 22px; margin: 0; padding: 0; }
.etax-footer__menu a { color: var(--c-bar-text); font-size: .85rem; text-decoration: none; }
.etax-footer__menu a:hover { color: #fff; text-decoration: underline; }
.etax-footer__copy { margin: 0; color: rgba(255, 255, 255, .82); font-size: .8rem; }

/* ---------- 23. Nút lên đầu ---------- */
.etax-totop {
	position: fixed; right: 16px; bottom: 16px; z-index: 80;
	display: grid; place-items: center; width: 40px; height: 40px;
	background: #fff; border: 1px solid var(--c-line); border-radius: var(--r);
	color: var(--c-ink); cursor: pointer; box-shadow: var(--shadow-pop); transform: rotate(-90deg);
}
.etax-totop[hidden] { display: none; }
.etax-totop:hover { border-color: var(--c-primary); color: var(--c-primary); }

/* ---------- 24. Công cụ tính thuế ---------- */
.etax-calc { margin: 1.5em 0; padding: 20px; background: #fff; border: 1px solid var(--c-line); border-radius: var(--r-lg); max-width: var(--w-text); }
.etax-calc__grid { display: grid; gap: 15px; }
@media (min-width: 620px) { .etax-calc__grid { grid-template-columns: 1fr 1fr; } }
.etax-field label { display: block; margin-bottom: 5px; color: var(--c-ink); font-size: .865rem; font-weight: 600; }
.etax-field input, .etax-field select, .etax-field textarea {
	width: 100%; padding: 10px 13px; background: #fff; border: 1px solid var(--c-line);
	border-radius: var(--r); font: inherit; font-size: .975rem; color: var(--c-ink);
}
.etax-field input:focus, .etax-field select:focus, .etax-field textarea:focus { outline: none; border-color: var(--c-primary); }
.etax-field small { display: block; margin-top: 4px; color: var(--c-muted); font-size: .75rem; }
.etax-calc__modes { display: flex; flex-wrap: wrap; gap: 8px; margin: 0 0 16px; padding: 0; border: 0; }
.etax-calc__modes legend { margin-bottom: 7px; color: var(--c-ink); font-size: .865rem; font-weight: 600; }
.etax-calc__mode { display: inline-flex; align-items: center; gap: 7px; padding: 8px 14px; background: #fff; border: 1px solid var(--c-line); border-radius: var(--r); font-size: .9rem; cursor: pointer; }
.etax-calc__mode:has(input:checked) { border-color: var(--c-primary); background: var(--c-primary-soft); color: var(--c-primary); font-weight: 600; }
.etax-calc__actions { display: flex; flex-wrap: wrap; gap: 9px; margin-top: 16px; }
.etax-calc__result { margin-top: 20px; padding-top: 16px; border-top: 1px solid var(--c-line); }
.etax-calc__result[hidden] { display: none; }
.etax-result-row { display: flex; justify-content: space-between; gap: 16px; padding: 8px 0; border-bottom: 1px solid var(--c-line-soft); font-size: .925rem; }
.etax-result-row span:last-child { color: var(--c-ink); font-weight: 600; white-space: nowrap; }
.etax-result-row--total { margin-top: 6px; padding-top: 13px; border-top: 2px solid var(--c-primary); border-bottom: 0; font-size: 1.02rem; }
.etax-result-row--total span:last-child { color: var(--c-primary); font-size: 1.15rem; font-weight: 700; }
.etax-calc__table { width: 100%; margin-top: 14px; border-collapse: collapse; font-size: .865rem; }
.etax-calc__table th { padding: 8px 11px; background: var(--c-surface); border: 1px solid var(--c-line); color: var(--c-body); font-size: .8rem; font-weight: 600; text-align: left; }
.etax-calc__table td { padding: 8px 11px; border: 1px solid var(--c-line); }
.etax-calc__table td:last-child, .etax-calc__table th:last-child { text-align: right; }

.etax-inline-cta { display: flex; flex-wrap: wrap; gap: 9px; margin: 1.3em 0; }

/* ---------- 25. Mục lục toàn site ---------- */
.etax-index-group { margin-bottom: 38px; scroll-margin-top: 76px; }
.etax-index-group__head { display: flex; gap: 12px; align-items: flex-start; margin-bottom: 14px; padding-bottom: 12px; border-bottom: 1px solid var(--c-line); }
.etax-index-group__head .etax-section-title { margin-bottom: 3px; font-size: 1.15rem; }
.etax-index-group__head .etax-section-title a { color: var(--c-ink); text-decoration: none; }
.etax-index-group__head .etax-section-title a:hover { color: var(--c-primary); }
.etax-index-group__head .etax-section-sub { margin: 0; font-size: .865rem; }
.etax-index-list { list-style: none; display: grid; gap: 1px; margin: 0; padding: 0; }
@media (min-width: 860px) { .etax-index-list { grid-template-columns: 1fr 1fr; column-gap: 26px; } }
.etax-index-list a {
	position: relative; display: flex; align-items: baseline; justify-content: space-between; gap: 13px;
	padding: 8px 8px 8px 17px; border-radius: var(--r-sm); color: var(--c-body); line-height: 1.5; text-decoration: none;
}
.etax-index-list a::before { content: ""; position: absolute; left: 6px; top: 1em; width: 4px; height: 4px; border-radius: 50%; background: var(--c-muted); }
.etax-index-list a:hover { background: var(--c-surface); color: var(--c-primary); }
.etax-index-list__title { font-size: .9rem; }
.etax-index-list__meta { flex: 0 0 auto; color: #9aa5b1; font-size: .75rem; white-space: nowrap; }

/* ---------- 26. In ấn ---------- */
@media print {
	.etax-header, .etax-footer, .etax-sidebar, .etax-ad, .etax-cta, .etax-related,
	.etax-totop, .etax-comments, .etax-toc__toggle, .etax-searchbar { display: none !important; }
	body { font-size: 12pt; color: #000; }
	.etax-layout { grid-template-columns: 1fr; }
	a[href^="http"]::after { content: " (" attr(href) ")"; font-size: 9pt; color: #555; }
}

/* Công cụ tính thuế: phần bổ sung */
.etax-calc__opt { margin: 13px 0 0; }
.etax-calc__opt label { display: inline-flex; align-items: flex-start; gap: 8px; font-size: .9rem; }
.etax-calc__resulttitle { margin-bottom: 11px; font-size: 1.08rem; }
.etax-calc__subtitle { margin: 20px 0 4px; font-size: .975rem; }
.etax-calc__result .etax-note { margin-top: 16px; }
.etax-calc__yeartitle { margin: 0 0 6px; font-size: 1.15rem; }
.etax-calc__yearlead { margin: 0 0 4px; color: var(--c-body); font-size: .925rem; }
.etax-calc--year .etax-calc__opt { margin: 10px 0 16px; }
.etax-calc button:disabled { opacity: .5; cursor: not-allowed; }
.etax-result-row--refund { border-top-color: var(--c-success); }
.etax-result-row--refund span:last-child { color: var(--c-success); }
.etax-calc__hint { margin: 0 0 14px; color: var(--c-body); font-size: .9rem; }
.etax-calc__badge { display: inline-block; margin: 0 0 10px; padding: 7px 12px; background: var(--c-primary-soft); border: 1px solid var(--c-primary-line); border-radius: var(--r); color: var(--c-primary-dark); font-size: .9rem; font-weight: 600; }
.etax-calc__result .etax-result-row + .etax-note { margin-top: 14px; }
.etax-calc__todo { margin: 8px 0 0; padding-left: 1.2em; font-size: .925rem; }
.etax-calc__todo li { margin-bottom: 7px; }
#etax-hkd-detail[hidden], #etax-hkd-quarter[hidden] { display: none; }
@media (max-width: 619px) { .etax-calc--hkd .etax-calc__table { font-size: .8rem; } .etax-calc--hkd .etax-calc__table th, .etax-calc--hkd .etax-calc__table td { padding: 6px 7px; } }

/* ---------- 27. Bảng dữ liệu trong bài ---------- */
.etax-datatable { width: 100%; border-collapse: collapse; font-size: .92rem; }
.etax-datatable thead th { background: var(--c-surface); color: var(--c-ink); font-weight: 600; font-size: .82rem; }
.etax-datatable th, .etax-datatable td { padding: 10px 13px; border: 1px solid var(--c-line); text-align: left; vertical-align: top; }
.etax-datatable tbody th { background: var(--c-surface); color: var(--c-ink); font-weight: 600; width: 45%; }
.etax-datatable thead th:first-child, .etax-datatable tbody tr > th[scope="row"]:only-of-type { width: auto; }
.etax-datatable .is-num { text-align: right; font-variant-numeric: tabular-nums; white-space: nowrap; }
.etax-datanote { margin: 8px 0 1.5em; color: var(--c-muted); font-size: .82rem; line-height: 1.6; }
.etax-calc__scroll { overflow-x: auto; -webkit-overflow-scrolling: touch; }
#etax-hkd-table { min-width: 460px; }

/* Trang tĩnh không có sidebar: dùng hết chiều rộng khung */
.etax-article--page .etax-content { max-width: none; }
.etax-article--page { padding-bottom: 44px; }

/* Form liên hệ */
.etax-contact { margin: 1.6em 0; padding: 22px; background: #fff; border: 1px solid var(--c-line); border-radius: var(--r-lg); }
.etax-contact .etax-note { margin-top: 0; }
.etax-contact__full { margin-top: 15px; }
.etax-field textarea { resize: vertical; min-height: 140px; line-height: 1.6; }
.etax-req { color: var(--c-primary); }
.etax-contact__trap { position: absolute; left: -9999px; width: 1px; height: 1px; overflow: hidden; }
.etax-contact .etax-calc__opt label { line-height: 1.55; }
.etax-article--page .etax-content .is-layout-constrained > * { max-width: none; margin-left: 0 !important; margin-right: 0 !important; }