.ctax .tool{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:20px;align-items:start}@media (max-width:900px){.ctax .tool{grid-template-columns:minmax(0,1fr)}}.ctax .tool .tool-in{display:grid;gap:18px;align-content:start;padding:clamp(20px,3vw,32px);border:0;border-radius:var(--r-xl);background:var(--raise)}.ctax .tool-in h2{font-size:22px;letter-spacing:-.025em}.ctax .tool-in .field input,.ctax .tool-in .field select{background:var(--surface)}.ctax .tool-out{display:grid;gap:14px;position:sticky;top:calc(72px + env(safe-area-inset-top,0px))}@media (max-width:900px){.ctax .tool-out{position:static}}.ctax .tool-verdict{display:grid;gap:8px;padding:clamp(22px,3vw,30px);border-radius:var(--r-xl);background:var(--ink);color:#F5F5F7;animation:ctax-sheetIn var(--dur-3) var(--ease-out) both}.ctax .tool-verdict .eyebrow{color:#4CC79A}.ctax .tool-verdict h3{font-size:clamp(26px,3.2vw,38px);letter-spacing:-.035em;font-variant-numeric:tabular-nums}.ctax .tool-verdict .fine{color:#A1A1A6}.ctax .tc-cols{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}@media (max-width:560px){.ctax .tc-cols{grid-template-columns:minmax(0,1fr)}}.ctax .tc-col{display:grid;gap:8px;padding:18px 20px;border-radius:22px;background:var(--surface);box-shadow:0 0 0 1px var(--line);align-content:start;min-width:0;transition:box-shadow var(--dur-2) var(--ease-out)}.ctax .tc-col header{display:flex;justify-content:space-between;align-items:center;gap:8px;margin-bottom:4px;flex-wrap:wrap}.ctax .tc-col.best{box-shadow:0 0 0 2px var(--accent)}.ctax .tl{display:flex;justify-content:space-between;gap:12px;font-size:14.5px;color:var(--muted)}.ctax .tl b{color:var(--ink);font-weight:600;text-align:right;overflow-wrap:anywhere;font-variant-numeric:tabular-nums}.ctax .tl.strong{border-top:1px solid var(--line);padding-top:10px;margin-top:2px;color:var(--ink);font-weight:600}.ctax .tl.strong b{font:700 20px var(--f-display);letter-spacing:-.02em}.ctax .money{display:flex;align-items:center;min-height:52px;border:1px solid var(--line-2);border-radius:var(--r-md);background:var(--surface);transition:border-color var(--dur-2),box-shadow var(--dur-2)}.ctax .money:hover{border-color:var(--faint)}.ctax .money:focus-within{border-color:var(--accent);box-shadow:var(--ring)}.ctax .money span{padding:0 0 0 16px;color:var(--muted)}.ctax .num-in span{padding:0 16px 0 0}.ctax .money input{min-height:0!important;box-shadow:none!important;border:0!important;background:transparent!important;min-width:0;font-variant-numeric:tabular-nums}.ctax .money input:focus{outline:none}.ctax .seg-input{width:96px;height:34px;border:1px solid var(--line-2);border-radius:var(--r-pill);padding:0 12px;background:var(--surface);font-size:14px}.ctax .tool-more{border:0}.ctax .tool-more summary{font-size:15px;padding:6px 0 10px}.ctax .soft{margin:0;font-size:14.5px;color:var(--muted)}.ctax .soft a{color:var(--accent);font-weight:500;text-decoration:none}.ctax .soft a:after{content:" \203A"}.ctax .soft a:hover{text-decoration:underline;text-underline-offset:3px}.ctax .ok-line{margin:0;color:var(--accent);font:500 13.5px var(--f-body);overflow-wrap:anywhere}.ctax .tool-notes{display:grid;gap:24px;max-width:820px}.ctax .rules{margin:0;padding:18px 20px;border-radius:20px;background:var(--raise);font-size:14.5px;line-height:1.55;color:var(--muted)}.ctax .rules b{display:block;color:var(--ink);font-weight:600;margin-bottom:4px}.ctax .tool-notes .faq-list{max-width:none}.ctax .tool-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px}@media (max-width:1099px){.ctax .tool-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (max-width:600px){.ctax .tool-grid{grid-template-columns:minmax(0,1fr)}}.ctax .tool-card{display:grid;grid-template-rows:auto auto 1fr auto;gap:10px;min-height:230px;padding:clamp(22px,2.6vw,28px);border-radius:var(--r-xl);background:var(--raise);text-decoration:none;color:inherit;transition:box-shadow var(--dur-3) var(--ease-out),transform var(--dur-1) var(--ease-out)}.ctax .tool-card:hover{box-shadow:var(--sh-2)}.ctax .tool-card:active{transform:scale(.99)}.ctax .tool-ic{width:44px;height:44px;border-radius:14px;display:grid;place-items:center;background:var(--surface);color:var(--accent);margin-bottom:8px}.ctax .tool-card b{font:600 19px/1.25 var(--f-display);letter-spacing:-.02em}.ctax .tool-card>span{font-size:14.5px;color:var(--muted);line-height:1.5}.ctax .tool-card em{font-style:normal;font:500 15px var(--f-body);color:var(--accent);align-self:end}.ctax .tool-card em span{display:inline-block;transition:transform var(--dur-2) var(--ease-out)}.ctax .tool-card:hover em span{transform:translateX(3px)}.ctax .dl-list{display:grid;gap:28px;max-width:860px;margin-inline:auto}.ctax .dl-month{display:grid;gap:0;border-radius:var(--r-lg);background:var(--raise);padding:8px}.ctax .dl-month h2{font-size:15px;font-weight:600;letter-spacing:-.01em;color:var(--muted);padding:12px 14px 8px;font-family:var(--f-body)}.ctax .dl-row{display:grid;grid-template-columns:84px minmax(0,1fr) auto;gap:14px;align-items:center;padding:14px;border-radius:16px;background:transparent;transition:background-color var(--dur-2)}.ctax .dl-row+.dl-row{box-shadow:0 -1px 0 var(--line)}.ctax .dl-row:hover{background:var(--surface);box-shadow:none}.ctax .dl-row:hover+.dl-row{box-shadow:none}.ctax .dl-row.past{opacity:.45}.ctax .dl-row.soon .dl-left{color:var(--warn);background:var(--warn-tint)}.ctax .dl-date{font:600 15px var(--f-body);font-variant-numeric:tabular-nums}.ctax .dl-what{display:grid;min-width:0}.ctax .dl-what b{font-size:15px;font-weight:600}.ctax .dl-what small{font-size:13px;color:var(--muted)}.ctax .dl-left{font:500 12.5px var(--f-body);white-space:nowrap;padding:5px 10px;border-radius:var(--r-pill);background:var(--surface);color:var(--muted)}.ctax .dl-left:empty{display:none}@media (max-width:480px){.ctax .dl-row{grid-template-columns:62px minmax(0,1fr)}.ctax .dl-left{grid-column:2;justify-self:start}}.ctax .tool-bar{display:none}@media (max-width:760px){.ctax .tool-bar{position:sticky;bottom:calc(12px + env(safe-area-inset-bottom,0px));z-index:30;display:flex;justify-content:space-between;align-items:center;gap:12px;padding:12px 18px;border-radius:var(--r-pill);background:rgba(29,29,31,.92);-webkit-backdrop-filter:blur(20px);backdrop-filter:blur(20px);color:#F5F5F7;box-shadow:var(--sh-3);font-size:14px}.ctax .tool-bar b{font:700 17px var(--f-display);font-variant-numeric:tabular-nums}.ctax .tool-bar a{color:#4CC79A;font-weight:500;text-decoration:none;white-space:nowrap}}.ctax .tool-in .field{align-content:start}.ctax .tool.tool-wide{display:block}.ctax .hsn-top{display:grid;gap:16px;padding:clamp(18px,2.6vw,26px);border:0;border-radius:var(--r-xl);background:var(--raise);margin-bottom:18px}.ctax .hsn-top .field input{background:var(--surface);min-height:52px;border:1px solid var(--line-2);border-radius:var(--r-md);padding:0 16px;font-size:16px;width:100%}.ctax .hsn-top .field input:focus{outline:none;border-color:var(--accent);box-shadow:var(--ring)}.ctax .hsn-cats{flex-wrap:wrap}.ctax .hsn-results{display:grid;gap:8px}.ctax .hsn-row{display:grid;grid-template-columns:76px minmax(0,1fr) auto;gap:14px;align-items:center;padding:14px 18px;border-radius:16px;background:var(--surface);box-shadow:0 0 0 1px var(--line)}.ctax .hsn-code{display:grid;gap:1px;justify-items:start;font:700 15px/1.1 var(--f-display);color:var(--ink);font-variant-numeric:tabular-nums}.ctax .hsn-code small{font:600 10px/1 var(--f-body);letter-spacing:.06em;color:var(--accent)}.ctax .hsn-code.sac small{color:var(--muted)}.ctax .hsn-mid{display:grid;gap:3px;min-width:0}.ctax .hsn-mid b{font-size:15px;font-weight:600;color:var(--ink);line-height:1.3}.ctax .hsn-mid small{font-size:12.5px;color:var(--muted);line-height:1.45}.ctax .hsn-rate{justify-self:end;font:700 14px/1 var(--f-body);font-variant-numeric:tabular-nums;padding:7px 12px;border-radius:var(--r-pill);white-space:nowrap}.ctax .hsn-rate.r0,.ctax .hsn-rate.r5{background:var(--tint);color:var(--accent)}.ctax .hsn-rate.r18{background:var(--raise);color:var(--muted);box-shadow:inset 0 0 0 1px var(--line)}.ctax .hsn-rate.r40{background:var(--danger-tint);color:var(--danger)}@media (max-width:480px){.ctax .hsn-row{grid-template-columns:64px minmax(0,1fr) auto;gap:10px;padding:12px 14px}}