*,*:before,*:after{box-sizing:border-box;margin:0;padding:0}:root{--color-primary-deep: #0D3B44;--color-primary: #1A6B7C;--color-primary-light: #4EADC5;--color-primary-faded: rgba(78, 173, 197, .12);--color-accent: #E8C670;--color-accent-dark: #D4A03C;--color-accent-light: #F5E6C3;--color-success: #1B7340;--color-success-light: #D4EFDF;--color-danger: #A32929;--color-danger-light: #FADBD8;--color-bg-page: #F0F4F7;--color-bg-card: rgba(255, 255, 255, .72);--color-bg-card-solid: #FFFFFF;--color-bg-subtle: rgba(255, 255, 255, .5);--color-text-primary: #0F1C24;--color-text-secondary: #3D5A6A;--color-text-muted: #7A9AAD;--color-text-inverse: #FFFFFF;--color-border: rgba(13, 59, 68, .12);--color-border-light: rgba(13, 59, 68, .06);--color-border-glass: rgba(255, 255, 255, .18);--shadow-sm: 0 1px 2px rgba(0, 0, 0, .04);--shadow-md: 0 4px 16px rgba(0, 0, 0, .06), 0 1px 3px rgba(0, 0, 0, .04);--shadow-lg: 0 12px 40px rgba(0, 0, 0, .08), 0 4px 12px rgba(0, 0, 0, .04);--shadow-glow: 0 0 60px 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var(--glass-saturate);-webkit-backdrop-filter:var(--glass-blur) var(--glass-saturate);border-bottom:1px solid var(--color-border);box-shadow:var(--shadow-sm)}.site-header__inner{display:flex;align-items:center;justify-content:space-between;padding:var(--space-4) var(--space-5)}.site-header__brand{display:flex;align-items:center;gap:var(--space-3);text-decoration:none}.site-header__logo-icon{width:44px;height:44px;border-radius:var(--radius-md);background:linear-gradient(145deg,var(--color-primary-deep),var(--color-primary));display:flex;align-items:center;justify-content:center;color:var(--color-text-inverse);box-shadow:0 4px 12px #0d3b444d}.site-header__logo-text{font-family:var(--font-display);font-weight:800;font-size:var(--text-xl);color:var(--color-primary-deep);letter-spacing:var(--tracking-tight)}.trust-badge{display:inline-flex;align-items:center;gap:var(--space-2);padding:var(--space-2) 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.theme-toggle__moon{display:none}.main-content{padding:var(--space-12) 0 var(--space-20)}.hero{text-align:center;margin-bottom:var(--space-12);padding:var(--space-8) 0}.hero__title{font-size:var(--text-4xl);font-weight:800;margin-bottom:var(--space-5);letter-spacing:-.03em;line-height:1.1;background:linear-gradient(135deg,var(--color-text-primary) 0%,var(--color-primary-deep) 50%,var(--color-primary) 100%);-webkit-background-clip:text;-webkit-text-fill-color:transparent;background-clip:text}.hero__subtitle{font-size:var(--text-lg);color:var(--color-text-secondary);max-width:520px;margin:0 auto var(--space-8);line-height:var(--leading-relaxed)}.trust-points{display:flex;flex-wrap:wrap;justify-content:center;gap:var(--space-3)}.trust-point{display:flex;align-items:center;gap:var(--space-2);padding:var(--space-2) var(--space-4);background:var(--color-bg-card);-webkit-backdrop-filter:var(--glass-blur);backdrop-filter:var(--glass-blur);border:1px solid var(--color-border);border-radius:var(--radius-full);font-size:var(--text-sm);font-weight:500;color:var(--color-text-secondary);box-shadow:var(--shadow-sm);transition:all var(--transition-base)}.trust-point:hover{transform:translateY(-2px);box-shadow:var(--shadow-md);border-color:var(--color-primary-light)}.trust-point__icon{width:18px;height:18px;color:var(--color-primary)}.card{background:var(--color-bg-card);backdrop-filter:var(--glass-blur) var(--glass-saturate);-webkit-backdrop-filter:var(--glass-blur) var(--glass-saturate);border:1px solid var(--color-border);border-radius:var(--radius-xl);box-shadow:var(--shadow-md),inset 0 1px 0 var(--color-border-glass);padding:var(--space-8);margin-bottom:var(--space-6);position:relative;overflow:hidden;transition:all var(--transition-base)}.card:hover{box-shadow:var(--shadow-lg),inset 0 1px 0 var(--color-border-glass);transform:translateY(-2px)}.card:before{content:"";position:absolute;top:0;left:0;right:0;height:1px;background:linear-gradient(90deg,transparent,rgba(255,255,255,.5),transparent)}.card__header{display:flex;align-items:center;gap:var(--space-4);margin-bottom:var(--space-6)}.card__step-number{display:inline-flex;align-items:center;justify-content:center;width:36px;height:36px;border-radius:var(--radius-md);background:linear-gradient(135deg,var(--color-primary-deep),var(--color-primary));color:var(--color-text-inverse);font-size:var(--text-sm);font-weight:700;box-shadow:0 2px 8px #0d3b4440}.card__title{font-size:var(--text-xl);font-weight:700;letter-spacing:var(--tracking-tight)}.form-group{margin-bottom:var(--space-4)}.form-label{display:block;margin-bottom:var(--space-2);font-size:var(--text-sm);font-weight:600;color:var(--color-text-secondary)}.form-input{width:100%;padding:var(--space-4);font-size:var(--text-base);font-family:var(--font-sans);color:var(--color-text-primary);background:var(--color-bg-card-solid);border:1px solid var(--color-border);border-radius:var(--radius-md);box-shadow:inset 0 1px 2px #0000000a;transition:all var(--transition-fast)}.form-input::placeholder{color:var(--color-text-muted)}.form-input:focus{outline:none;border-color:var(--color-primary);box-shadow:var(--shadow-focus),inset 0 1px 2px #0000000a}.required{color:var(--color-danger);font-weight:600}.form-hint{margin-top:var(--space-2);font-size:var(--text-xs);color:var(--color-text-muted);line-height:var(--leading-normal)}.dropzone{display:flex;flex-direction:column;align-items:center;justify-content:center;padding:var(--space-12) var(--space-8);border:2px dashed var(--color-border);border-radius:var(--radius-xl);background:linear-gradient(180deg,#fffc,#f0f4f799);cursor:pointer;transition:all var(--transition-base);position:relative;overflow:hidden}.dropzone:before{content:"";position:absolute;inset:4px;border:1px dashed var(--color-border-light);border-radius:calc(var(--radius-xl) - 4px);pointer-events:none}.dropzone:hover{border-color:var(--color-primary);background:linear-gradient(180deg,#4eadc514,#4eadc505);transform:scale(1.01)}.dropzone.drag-over{border-color:var(--color-primary);border-style:solid;background:linear-gradient(180deg,#4eadc51f,#4eadc50a);transform:scale(1.02);box-shadow:var(--shadow-glow)}.dropzone__icon{width:56px;height:56px;margin-bottom:var(--space-4);color:var(--color-primary);opacity:.8;transition:all var(--transition-base)}.dropzone:hover 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var(--transition-fast)}.supported-banks__tag:hover{border-color:var(--color-primary-light);color:var(--color-primary)}.file-list{list-style:none;margin-top:var(--space-5)}.file-item{display:flex;align-items:center;justify-content:space-between;padding:var(--space-4);background:var(--color-bg-card-solid);border:1px solid var(--color-border);border-radius:var(--radius-lg);margin-bottom:var(--space-3);animation:slideUp .35s cubic-bezier(.4,0,.2,1);box-shadow:var(--shadow-sm)}@keyframes slideUp{0%{opacity:0;transform:translateY(12px)}to{opacity:1;transform:translateY(0)}}.file-item__info{display:flex;align-items:center;gap:var(--space-4);min-width:0;flex:1}.file-item__icon{width:44px;height:44px;display:flex;align-items:center;justify-content:center;background:linear-gradient(135deg,var(--color-primary-faded),rgba(78,173,197,.06));border:1px solid var(--color-border);border-radius:var(--radius-md);color:var(--color-primary);flex-shrink:0}.file-item__details{min-width:0;flex:1}.file-item__name{font-size:var(--text-sm);font-weight:600;color:var(--color-text-primary);word-break:break-word;line-height:1.4}.file-item__size{font-size:var(--text-xs);color:var(--color-text-muted)}.file-item__remove{padding:var(--space-2);background:transparent;border:none;cursor:pointer;color:var(--color-text-muted);border-radius:var(--radius-sm);transition:all var(--transition-fast);flex-shrink:0}.file-item__remove:hover{color:var(--color-danger);background:var(--color-danger-light)}.btn{display:inline-flex;align-items:center;justify-content:center;gap:var(--space-2);padding:var(--space-4) var(--space-8);font-family:var(--font-sans);font-size:var(--text-base);font-weight:700;text-decoration:none;border:none;border-radius:var(--radius-lg);cursor:pointer;transition:all var(--transition-base);position:relative;overflow:hidden}.btn--primary{background:linear-gradient(135deg,var(--color-primary-deep) 0%,var(--color-primary) 100%);color:var(--color-text-inverse);box-shadow:0 4px 16px #0d3b4459,inset 0 1px #ffffff1a}.btn--primary:before{content:"";position:absolute;inset:0;background:linear-gradient(135deg,transparent 0%,rgba(255,255,255,.1) 50%,transparent 100%);opacity:0;transition:opacity var(--transition-base)}.btn--primary:hover:before{opacity:1}.btn--primary:hover{transform:translateY(-3px);box-shadow:0 8px 24px #0d3b4466,inset 0 1px #ffffff1a}.btn--primary:active{transform:translateY(-1px)}.btn--lg{padding:var(--space-5) var(--space-10);font-size:var(--text-lg);border-radius:var(--radius-xl)}.btn--full{width:100%}.btn:disabled{opacity:.5;cursor:not-allowed;transform:none!important}.loading-state{text-align:center;padding:var(--space-12)}.loading-spinner{width:48px;height:48px;border:3px solid var(--color-border);border-top-color:var(--color-primary);border-radius:50%;animation:spin .8s linear infinite;margin:0 auto var(--space-4)}@keyframes spin{to{transform:rotate(360deg)}}.summary-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:var(--space-4);margin-bottom:var(--space-8)}.summary-card{background:var(--color-bg-card);-webkit-backdrop-filter:var(--glass-blur);backdrop-filter:var(--glass-blur);border:1px solid var(--color-border);border-radius:var(--radius-xl);box-shadow:var(--shadow-md),inset 0 1px 0 var(--color-border-glass);padding:var(--space-6);text-align:center;transition:all var(--transition-base)}.summary-card:hover{transform:translateY(-4px);box-shadow:var(--shadow-lg)}.summary-card__label{font-size:var(--text-sm);font-weight:600;color:var(--color-text-muted);text-transform:uppercase;letter-spacing:.05em;margin-bottom:var(--space-2)}.summary-card__value{font-family:var(--font-display);font-size:var(--text-3xl);font-weight:800;letter-spacing:var(--tracking-tight)}.summary-card__value--income{color:var(--color-success)}.summary-card__value--tax{background:linear-gradient(135deg,var(--color-accent),#B8860B);-webkit-background-clip:text;-webkit-text-fill-color:transparent;background-clip:text}.tax-breakdown{margin-bottom:var(--space-6)}.tax-bar{height:10px;border-radius:var(--radius-full);background:var(--color-bg-subtle);overflow:hidden;margin:var(--space-2) 0;box-shadow:inset 0 1px 3px #0000000f}.tax-bar-fill{height:100%;border-radius:var(--radius-full);transition:width .6s cubic-bezier(.4,0,.2,1)}.tax-bar-fill--0{background:linear-gradient(90deg,#94a3b8,#64748b)}.tax-bar-fill--15{background:linear-gradient(90deg,var(--color-success-light),var(--color-success))}.tax-bar-fill--18{background:linear-gradient(90deg,var(--color-primary-light),var(--color-primary))}.tax-bar-fill--21{background:linear-gradient(90deg,var(--color-accent-light),var(--color-accent))}.tax-bar-fill--23{background:linear-gradient(90deg,#fdba74,#ea580c)}.tax-bar-fill--25{background:linear-gradient(90deg,var(--color-danger-light),var(--color-danger))}.excluded-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(140px,1fr));gap:var(--space-4)}.excluded-badge{padding:var(--space-4);background:var(--color-bg-card-solid);border:1px solid var(--color-border);border-radius:var(--radius-lg);text-align:center;transition:all var(--transition-fast)}.excluded-badge:hover{border-color:var(--color-primary-light);transform:translateY(-2px)}.excluded-badge__count{font-family:var(--font-display);font-size:var(--text-2xl);font-weight:800;color:var(--color-text-primary)}.excluded-badge__label{font-size:var(--text-xs);font-weight:600;color:var(--color-text-muted);text-transform:uppercase;letter-spacing:.03em}.pending-review-banner{display:flex;align-items:center;justify-content:space-between;flex-wrap:wrap;gap:var(--space-4);padding:var(--space-4) var(--space-5);margin-top:var(--space-6);background:linear-gradient(135deg,#eab3081a,#eab3080d);border:1px solid rgba(234,179,8,.3);border-radius:var(--radius-lg)}@media(max-width:480px){.pending-review-banner{flex-direction:column;align-items:stretch;text-align:center;gap:var(--space-3);padding:var(--space-4)}.pending-banner-content{flex-direction:column;align-items:center;gap:var(--space-2)}.pending-banner-text{align-items:center}.pending-banner-actions{justify-content:center;width:100%}.pending-banner-btn{flex:1}}.pending-banner-content{display:flex;align-items:center;gap:var(--space-3)}.pending-banner-icon{font-size:var(--text-xl)}.pending-banner-text{display:flex;flex-direction:column;gap:var(--space-1)}.pending-banner-text strong{font-size:var(--text-sm);font-weight:700;color:var(--color-text-primary)}.pending-banner-text span{font-size:var(--text-xs);color:var(--color-text-muted)}.pending-banner-btn{padding:var(--space-2) var(--space-4);font-size:var(--text-sm);font-weight:600;color:var(--color-primary-deep);background:var(--color-bg-card-solid);border:1px solid var(--color-primary);border-radius:var(--radius-md);cursor:pointer;transition:all var(--transition-fast);white-space:nowrap}.pending-banner-btn:hover{background:var(--color-primary);color:var(--color-text-inverse)}.pending-banner-actions{display:flex;align-items:center;gap:var(--space-2)}.pending-banner-btn--secondary{padding:var(--space-2);background:transparent;border-color:var(--color-border);color:var(--color-text-muted)}.pending-banner-btn--secondary:hover{background:var(--color-danger-light);border-color:var(--color-danger);color:var(--color-danger)}[data-theme=dark] .pending-review-banner{background:linear-gradient(135deg,#eab30826,#eab30814);border-color:#eab30866}[data-theme=dark] .pending-banner-text strong{color:#fde68a}[data-theme=dark] .pending-banner-text span{color:#a0b4c4}[data-theme=dark] .pending-banner-btn{background:#1e2832f2;border-color:var(--color-primary);color:var(--color-primary-light)}[data-theme=dark] 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