/* СеллерНалог: деловой синий, строгие строки списком, без карточной сетки */
* { margin: 0; padding: 0; box-sizing: border-box; }
body { font: 16px/1.7 "Segoe UI", -apple-system, Verdana, sans-serif; color: #16212e; background: #fff; }
.wrap { max-width: 760px; margin: 0 auto; padding: 0 20px; }

.top { border-bottom: 3px solid #1b4c8c; padding: 16px 0; background: #fff; }
.top .wrap { display: flex; justify-content: space-between; align-items: center; }
.logo { color: #1b4c8c; font-size: 24px; font-weight: 800; text-decoration: none; letter-spacing: -0.5px; }
.top nav a { color: #44536b; text-decoration: none; margin-left: 20px; font-size: 15px; }
.top nav a:hover { color: #1b4c8c; }

main { padding: 36px 20px 56px; }
.hero { border-left: 4px solid #1b4c8c; padding-left: 18px; margin-bottom: 34px; }
.hero h1 { font-size: 27px; line-height: 1.3; margin-bottom: 10px; }
.lead { color: #57677e; }

.cards .card { padding: 18px 0; border-bottom: 1px solid #e4e9f0; }
.card h2 { font-size: 19px; margin-bottom: 6px; font-weight: 600; }
.card a { color: #1b4c8c; text-decoration: none; }
.card a:hover h2 { text-decoration: underline; }
.card p { font-size: 15px; color: #57677e; }

article h1 { font-size: 27px; line-height: 1.3; margin-bottom: 18px; }
article h2 { font-size: 21px; margin: 28px 0 12px; color: #1b4c8c; }
article h3 { font-size: 18px; margin: 20px 0 10px; }
article p, article li { margin-bottom: 12px; }
article ul, article ol { padding-left: 24px; margin-bottom: 14px; }
article a { color: #1b4c8c; }
article table { border-collapse: collapse; width: 100%; margin: 16px 0; font-size: 14px; display: block; overflow-x: auto; }
article th, article td { border: 1px solid #ccd7e4; padding: 8px 11px; text-align: left; }
article th { background: #eef3f9; }
.back { margin-top: 28px; }
.back a { color: #1b4c8c; }

footer { background: #f4f7fa; padding: 22px 0 30px; color: #6a7a90; font-size: 14px; margin-top: 20px; }
footer a { color: #6a7a90; }
footer p { margin-bottom: 6px; }

@media (max-width: 700px) {
  .hero h1 { font-size: 22px; }
  article h1 { font-size: 22px; }
}