/* 研发费用合规知识库 - 文章页公共样式 */
body {
  font-family: -apple-system, BlinkMacSystemFont, "PingFang SC", "Microsoft YaHei", sans-serif;
  background: #f8fafc; color: #1e293b; line-height: 1.8; margin: 0;
}
.article-wrap { max-width: 760px; margin: 0 auto; padding: 40px 24px 80px; background: white; }
.back { display: inline-block; margin-bottom: 24px; color: #2563eb; text-decoration: none; font-size: 14px; }
.back:hover { text-decoration: underline; }
.tag {
  display: inline-block; font-size: 12px; padding: 3px 10px; border-radius: 4px;
  background: #fef3c7; color: #92400e; margin-bottom: 12px;
}
.tag.ziben { background: #dbeafe; color: #1e40af; }
.tag.renyuan { background: #dcfce7; color: #166534; }
.tag.ipo { background: #fce7f3; color: #9f1239; }
h1 { font-size: 32px; font-weight: 800; line-height: 1.4; margin-bottom: 16px; }
.meta { color: #64748b; font-size: 14px; margin-bottom: 32px; padding-bottom: 20px; border-bottom: 1px solid #e2e8f0; }
h2 { font-size: 22px; font-weight: 700; margin: 36px 0 16px; padding-top: 12px; border-top: 1px solid #f1f5f9; }
h3 { font-size: 18px; font-weight: 600; margin: 24px 0 12px; }
p { margin-bottom: 16px; font-size: 16px; }
ul, ol { margin: 16px 0 16px 24px; font-size: 16px; }
li { margin-bottom: 8px; }
blockquote {
  border-left: 4px solid #2563eb; background: #eff6ff;
  padding: 16px 20px; margin: 20px 0; color: #1e40af; font-size: 15px;
}
.callout {
  background: #fef3c7; border: 1px solid #fbbf24; border-radius: 8px;
  padding: 16px 20px; margin: 24px 0; font-size: 15px;
}
.callout.warn { background: #fee2e2; border-color: #f87171; }
.callout.warn strong { color: #991b1b; }
.callout strong { color: #92400e; }
table { width: 100%; border-collapse: collapse; margin: 20px 0; font-size: 14px; }
th, td { border: 1px solid #e2e8f0; padding: 10px 14px; text-align: left; }
th { background: #f1f5f9; font-weight: 600; }
.nav-bar {
  background: white; border-bottom: 1px solid #e2e8f0; padding: 16px 24px;
  position: sticky; top: 0; z-index: 100;
}
.nav-inner { max-width: 760px; margin: 0 auto; display: flex; justify-content: space-between; align-items: center; }
.logo { font-size: 18px; font-weight: 700; color: #2563eb; text-decoration: none; }
.footer-note {
  margin-top: 40px; padding-top: 20px; border-top: 1px solid #e2e8f0;
  color: #94a3b8; font-size: 13px;
}