@property --x{syntax:"*";inherits:false;initial-value:0}
  :root{--cover-d:url("https://cafefcdn.com/203337114487263232/2026/9/6/chatgpt-image-151522-6-thg-9-2026-1788682859606205063957.png");--cover:var(--cover-d);--cover-mode:landscape;--cover-tint:#F9F8F4;
    
    --paper:#F8F4E9;
    --ink:#1D211F;
    --body:#343733;
    --brick:#AA3F25;
    --muted:#6F706B;
    --rule:rgba(29,33,31,.16);
    --sand:#C69678;
  }
  *{box-sizing:border-box}
  html,body{margin:0;padding:0;background:var(--paper)}
  body{
    font-family:"Libre Franklin",Arial,sans-serif;
    color:var(--ink);
    -webkit-font-smoothing:antialiased;
  }
  main{display:block}
  article.story{background:var(--paper);max-width:1265px;margin:0 auto}

  /* ---------- ENTRY ---------- */
  .article-entry{background:var(--paper);text-align:center;padding:100px 22px 72px}
  .article-entry h1{
    font-family:Oswald,sans-serif;font-weight:400;font-size:clamp(30px,4.2vw,58px);
    line-height:1.05;text-transform:uppercase;color:var(--ink);letter-spacing:0;
    margin:0 auto;max-width:100%;text-align:center;}
  .article-deck{
    font-family:Oswald,sans-serif;font-weight:400;font-size:28px;line-height:1.62;
    color:var(--brick);letter-spacing:1.69px;margin:46px 0 0;
  }
  .article-deck span{display:block}
  .entry-rule{width:82px;height:3px;background:var(--brick);margin:38px auto 0}

  /* ---------- COPY ---------- */
  .story-copy{width:680px;max-width:calc(100% - 44px);margin:0 auto}
  .story-intro{padding-bottom:51px}
  .story-copy p.lead{
    font-size:22.5px;font-weight:500;line-height:1.7;text-align:justify;
    color:var(--ink);margin:0 0 30px;
  }
  .story-copy p{
    font-size:17.5px;font-weight:400;line-height:1.85;text-align:justify;
    color:var(--body);margin:0 0 23px;
  }
  .story-copy p strong{font-weight:600;color:var(--ink)}
  .scale-title{
    font-family:Oswald,sans-serif;font-weight:400;font-size:31px;line-height:1.5;
    color:var(--brick);letter-spacing:1.69px;text-align:center;margin:0 0 38px;
  }
  .scale-title span{display:block}
  .story-section{background:var(--paper);padding:0 0 48px}
  .top10-section{padding:38px 0 115px}
  .top10-section:not(:has(figure)):not(:has(.chart-block)){padding-bottom:52px}

  /* ---------- BAR CHART ---------- */
  .tax-trend-section{background:var(--paper);padding:19px 64px 0}
  .trend-heading{width:1050px;max-width:100%;margin:0 auto 38px;text-align:center}
  .trend-heading h3{font-size:18px;font-weight:600;line-height:1.5;color:var(--ink);margin:0}
  .trend-heading h3 span{display:block}
  .trend-unit{
    display:block;margin-top:14px;font-size:10px;font-weight:500;color:var(--brick);
    letter-spacing:1.29px;text-transform:uppercase;
  }
  .trend-figure{width:940px;max-width:100%;margin:0 auto}
  .trend-plot{border-bottom:1px solid rgba(29,33,31,.3)}
  .trend-bars{display:flex;align-items:flex-end;justify-content:center;height:320px;gap:clamp(40px,9vw,150px)}
  .trend-item{position:relative;flex:0 0 auto;width:clamp(70px,9vw,124px);
    display:flex;flex-direction:column;justify-content:flex-end;height:100%;
    cursor:pointer;outline:none;transition:opacity .18s ease}
  .trend-bar{background:#C04F15;border-radius:3px 3px 0 0;width:100%;height:0;
    transition:height 1.15s cubic-bezier(.22,.9,.3,1),background .18s ease,box-shadow .18s ease}
  .trend-plot.dimmed .trend-item{opacity:.32}
  .trend-plot.dimmed .trend-item.hot{opacity:1}
  .trend-item.hot .trend-bar{background:var(--brick);box-shadow:0 8px 22px rgba(170,63,37,.34)}
  .trend-item.hot .trend-value{color:var(--brick);font-weight:500}
  .trend-plot.dimmed + .trend-labels span{opacity:.32;transition:opacity .18s ease}
  .trend-plot.dimmed + .trend-labels span.hot{opacity:1;color:var(--brick)}
  .trend-value{opacity:0;transition:opacity .6s ease .35s}
  .trend-figure.on .trend-value{opacity:1}
  .trend-value{font-family:Oswald,sans-serif;font-size:clamp(20px,2vw,27px);line-height:1;
    letter-spacing:.4px;color:var(--ink);text-align:center;margin-bottom:12px;display:block;
    opacity:0;transition:opacity .6s ease .35s}
  .trend-figure.on .trend-value{opacity:1}
  .trend-labels{display:flex;justify-content:center;gap:clamp(40px,9vw,150px);margin-top:14px}
  .trend-labels span{width:clamp(70px,9vw,124px);font-family:"Libre Franklin",Arial,sans-serif;
    font-size:13.5px;font-weight:600;line-height:1.45;color:var(--ink);text-align:center}

  /* ---------- HIGHLIGHT NUMBERS ---------- */
  .highlight-grid{
    width:900px;max-width:calc(100% - 44px);margin:102px auto 0;
    display:grid;grid-template-columns:repeat(3,1fr);border-top:1px solid var(--rule);
  }
  .highlight-grid > div{padding:48px;text-align:center}
  .highlight-grid > div + div{border-left:1px solid var(--rule)}
  .highlight-grid strong{
    font-family:Oswald,sans-serif;font-weight:300;font-size:64px;line-height:1;
    color:var(--ink);display:block;
  }
  .highlight-grid > div > span{
    display:block;margin-top:8px;font-family:Oswald,sans-serif;font-size:11.8px;
    letter-spacing:1.66px;text-transform:uppercase;color:var(--muted);
  }
  .highlight-grid p{
    font-size:15.5px;line-height:1.6;color:var(--ink);
    max-width:220px;margin:24px auto 0;
  }

  /* ---------- FIGURES ---------- */
  .ranking-figure{margin:80px auto 0;width:620px;max-width:calc(100% - 44px)}
  .ranking-figure-wide{width:1000px}
  .ranking-figure-tall{width:760px}
  .ranking-figure img{
    display:block;width:100%;max-width:100%;border-radius:14px;
    box-shadow:0 20px 60px rgba(70,43,33,.1);
  }
  .ranking-figure figcaption{
    margin-top:15px;font-size:12.5px;line-height:1.5;letter-spacing:.46px;
    color:var(--muted);text-align:center;
  }
  .rankings-section{background:var(--paper);padding:0 0 140px}

  /* ---------- PIE ---------- */
  .industry-section{padding:64px 22px 0}
  .industry-heading{width:1040px;max-width:100%;margin:0 auto 30px;text-align:center}
  .industry-heading h3{font-size:16px;font-weight:500;line-height:1.5;color:var(--ink);margin:0}
  .industry-visual{
    width:1000px;max-width:100%;margin:0 auto;
    display:flex;align-items:center;justify-content:center;gap:48px;flex-wrap:wrap;
  }
  .industry-visual svg{width:420px;max-width:100%;height:auto;flex:0 0 auto}
  .pie-lab{font-family:Oswald,sans-serif;font-size:15px}
  .pie-legend{list-style:none;margin:0;padding:0;min-width:300px}
  .pie-legend li{
    display:flex;align-items:center;gap:12px;padding:9px 0;
    border-bottom:1px solid var(--rule);font-size:14.4px;color:var(--body);
  }
  .pie-legend li:last-child{border-bottom:none}
  .pie-legend i{width:14px;height:14px;border-radius:3px;flex:0 0 auto}
  .pie-legend b{
    margin-left:auto;font-family:Oswald,sans-serif;font-weight:400;font-size:16px;color:var(--ink);
  }

  /* ---------- CTA ---------- */
  .story-cta{background:var(--paper);text-align:center;padding:76px 24px}
  .story-cta h2{font-size:19.5px;font-weight:700;margin:0}
  .story-cta a{
    font-family:Oswald,sans-serif;font-weight:400;font-size:56px;line-height:1.08;
    color:var(--ink);text-decoration:none;display:inline-block;
  }
  .story-cta a span{display:block}

  /* ---------- VNTAX NOTE ---------- */
  .vntax-note{background:var(--paper);padding:104px calc(50% - 340px);color:var(--body)}
  .vntax-note hr{height:1px;border:none;background-color:brown;width:100%;margin:0 0 40px}
  .vntax-note h2{
    font-family:Oswald,sans-serif;font-weight:400;font-size:38px;line-height:1.15;
    text-transform:uppercase;color:var(--ink);margin:0 0 28px;
  }
  .vntax-note p{font-size:16px;line-height:1.8;text-align:justify;margin:0 0 18px}

  .page-credit{background:var(--paper);text-align:right;padding:0 calc(50% - 340px) 72px;color:var(--muted)}
  .page-credit p{font-size:17px;line-height:1.65;margin:0}
  .page-credit a{color:inherit;text-decoration:underline;text-underline-offset:3px;
    text-decoration-thickness:1px;text-decoration-color:rgba(29,33,31,.35);transition:color .2s ease}
  .page-credit a:hover{color:var(--brick);text-decoration-color:var(--brick)}

  /* ---------- RESPONSIVE ---------- */

  /* ================= HERO / SCROLLY ================= */
  .reading-progress{position:fixed;top:0;left:0;right:0;height:4px;background:var(--brick);
    transform:scaleX(0);transform-origin:0 50%;z-index:60}
  .scrolly{position:relative;height:250vh;background:var(--paper)}
  .hero-sticky{position:sticky;top:0;height:100vh;min-height:480px;overflow:hidden;background:var(--paper)}

  .brand-row{position:absolute;inset:0 0 auto 0;z-index:20;display:flex;align-items:flex-start;
    justify-content:space-between;padding:var(--cms-top,62px) 26px 0;font-family:Oswald,sans-serif}
  .brand-mark img{display:block;width:clamp(104px,10vw,152px);height:auto;border-radius:10px}
  .edition{font-size:clamp(8.5px,.78vw,11px);letter-spacing:2.18px;color:var(--muted);padding-top:8px}

  .hero-copy{position:absolute;left:50%;top:clamp(64px,11.5vh,132px);transform:translateX(-50%);
    transform-origin:top center;z-index:15;
    width:min(94vw,1080px);text-align:center;display:flex;flex-direction:column;align-items:center}
  .hero-number{font-family:Oswald,sans-serif;font-weight:300;font-size:clamp(72px,11.6vw,204px);
    line-height:.86;letter-spacing:-.05em;color:var(--ink);font-variant-numeric:tabular-nums}
  .hero-unit{font-family:Oswald,sans-serif;font-weight:500;font-size:clamp(12px,1.15vw,18px);
    letter-spacing:.36em;color:var(--brick);margin-top:20px}
  .data-note{font-size:clamp(10px,1vw,15px);font-weight:500;letter-spacing:.055em;color:var(--muted);
    text-transform:uppercase;margin:30px 0 0;line-height:1.7;max-width:840px}

  .cover-stage{position:absolute;left:50%;bottom:calc(-1 * var(--cover-drop,3.2vh));
    transform:translateX(-50%);width:max(104vw,100%);aspect-ratio:1916/821;z-index:5}
  .cover-layer{position:absolute;inset:0;overflow:hidden;transform-origin:50% 100%;
    opacity:0;transform:scaleY(.86);will-change:opacity,transform;
    background-image:var(--cover),linear-gradient(var(--cover-tint),var(--cover-tint));
    background-blend-mode:multiply,normal;background-size:100% 100%;
    background-position:center bottom;background-repeat:no-repeat}

  .scroll-prompt{position:absolute;left:50%;bottom:20px;transform:translateX(-50%);z-index:20;
    display:flex;flex-direction:column;align-items:center;gap:9px;opacity:0;transition:opacity .5s ease}
  .scroll-prompt span{font-family:Oswald,sans-serif;font-size:10px;letter-spacing:3px;color:var(--muted)}
  .scroll-prompt i{width:1px;height:26px;background:var(--brick);animation:sp 1.7s ease-in-out infinite}
  @keyframes sp{0%,100%{transform:scaleY(.35);opacity:.4}50%{transform:scaleY(1);opacity:1}}

  @media (max-height:440px){ .data-note{display:none} .scroll-prompt{display:none} }
  @media (max-width:480px) and (max-height:620px){
    .data-note{font-size:9px;margin-top:16px;line-height:1.55}
    .hero-unit{margin-top:14px}
  }
  @media (max-width:480px){
    .hero-copy{top:calc(var(--cms-top-m,54px) + clamp(58px,8vh,78px))}
    .hero-number{font-size:clamp(76px,13.4vw,240px)}
  }
  @media (max-width:820px){
    .scrolly{height:190vh}
    .brand-row{padding:var(--cms-top-m,54px) 16px 0}
    .brand-mark img{width:clamp(72px,8.4vw,108px)}
    .cover-stage{width:max(104vw,100%)}
    .hero-copy{top:calc(var(--cms-top-m,54px) + clamp(58px,8vh,78px))}
    .hero-unit{font-size:10px;letter-spacing:3.4px;margin-top:14px}
    .data-note{margin-top:20px;padding:0 14px}
  }

  .chart-visual{width:100%;display:flex;justify-content:center}
  .xl-chart{overflow:visible;flex:0 0 auto}
  @media (max-width:900px){
    .chart-visual{justify-content:center;padding:0}
    .xl-donut,.xl-pie{min-width:0;max-width:100%;width:100%}
  }
  .xl-chart{display:block;width:100%;height:auto}
  .xl-pie{max-width:none}
  .xl-donut{max-width:780px}
  .xl-pie .xl-lab{font-size:15px}
  .xl-chart.dimmed .sl{opacity:.3}
  .xl-chart.dimmed .sl.hot{opacity:1}
  /* nhấn mạnh cả phần chữ bên ngoài của ô đang chọn */
  .xl-chart .sl .xl-lab{transition:fill .18s ease}
  .xl-chart .sl.hot .xl-lab{fill:var(--brick);font-weight:700}
  .xl-chart .sl.hot polyline{stroke:var(--brick);stroke-width:1.4}
  .xl-chart .sl.hot path,.xl-chart .sl.hot rect{stroke-width:3;
    filter:drop-shadow(0 7px 18px rgba(170,63,37,.34))}
  .story-cta{background:var(--paper);text-align:center;padding:76px 24px}
  .story-cta h2{font-size:19.5px;font-weight:700;margin:0}
  .story-cta a{font-family:Oswald,sans-serif;font-weight:400;font-size:clamp(24px,3.1vw,44px);max-width:760px;
    line-height:1.08;color:var(--ink);text-decoration:none;display:inline-block;
    padding-bottom:0;transition:color .2s ease}
  .story-cta a:hover{color:var(--brick)}
  .story-cta a span{display:block}

  .xl-lab{font-family:"Libre Franklin",Arial,sans-serif;font-size:13px;fill:var(--ink);pointer-events:none}
  @media (max-width:1200px){ .xl-lab{font-size:14px} .xl-pie .xl-lab{font-size:16px} }
  .xl-chart .sl{transition:opacity .18s ease;cursor:pointer;outline:none}
  .xl-chart .sl.flat{cursor:default}
  .xl-chart.dimmed .sl.flat{opacity:.3}
  .chart-tip{position:fixed;z-index:80;pointer-events:none;opacity:0;
    transition:opacity .12s ease;background:#FFFCF4;color:var(--ink);
    font-family:"Libre Franklin",Arial,sans-serif;border:1px solid rgba(29,33,31,.12);
    border-top:3px solid var(--brick);border-radius:5px;padding:14px 18px;max-width:min(470px,calc(100vw - 24px));
    box-shadow:0 16px 44px rgba(70,43,33,.22)}
  .chart-tip.on{opacity:1}
  .chart-tip .tip-plain{font-size:14px;line-height:1.5;white-space:normal;max-width:320px}
  .chart-tip h4{margin:0;font-family:Oswald,sans-serif;font-weight:400;
    font-size:17px;letter-spacing:.01em;color:var(--ink);line-height:1.2}
  .tbl-wrap table{border-collapse:collapse;width:100%;min-width:640px;
    font-family:"Libre Franklin",Arial,sans-serif;font-size:14.5px}
  .tbl-wrap th,.tbl-wrap td{padding:11px 12px;border-bottom:1px solid var(--rule);text-align:left;color:var(--body)}
  .tbl-wrap th{background:rgba(29,33,31,.045);font-size:12px;font-weight:600;letter-spacing:.06em;
    text-transform:uppercase;color:var(--ink);border-bottom:1px solid rgba(29,33,31,.28)}
  .tbl-wrap td.rank{width:44px;text-align:center;color:var(--muted);font-family:Oswald,sans-serif}
  .tbl-wrap th.rank{width:44px;text-align:center}
  .tbl-wrap td.num,.tbl-wrap th.num{text-align:right;white-space:nowrap;font-variant-numeric:tabular-nums}
  .tbl-wrap td.num{font-family:Oswald,sans-serif;font-size:16px;color:var(--ink)}
  .tbl-wrap tbody tr:nth-child(-n+3) td{font-weight:600;color:var(--ink)}
  .tbl-wrap tbody tr:hover td{background:rgba(170,63,37,.05)}
  .chart-unit{display:block;margin-top:6px;font-size:12.5px;font-weight:400;color:var(--muted)}
  .vntax-links{font-size:14.5px}
  .vntax-links a{color:var(--brick);text-decoration:underline;text-underline-offset:3px}
  .kicker-line{font-family:Oswald,sans-serif;font-size:11px;letter-spacing:4px;color:var(--brick);
    margin:0 0 22px;text-transform:uppercase}
  .highlight-section{padding-bottom:24px}
  .highlight-grid{grid-template-columns:repeat(3,1fr);margin-top:34px}
  .highlight-grid > div{border-top:1px solid var(--rule)}
  .highlight-grid > div:nth-child(-n+3){border-top:none}
  .highlight-grid > div:nth-child(3n+1){border-left:none}
  .chart-block{position:relative;margin:70px auto 0;width:980px;max-width:calc(100% - 44px)}
  .chart-heading{max-width:700px;margin:0 auto 26px;text-align:center}
  .chart-heading h3{font-size:17px;font-weight:500;line-height:1.5;color:var(--ink);margin:0}
  .xl-lab{font-family:"Libre Franklin",Arial,sans-serif;font-size:13px;fill:var(--ink)}
  .story-copy-after{margin-top:70px}
  .table-section{padding-bottom:24px}
  .table-section .story-copy{margin-bottom:6px}
  .tbl-wrap{width:1000px;max-width:calc(100% - 44px);margin:0 auto;overflow-x:auto}
  @media (max-width:820px){
    .chart-block{margin-top:48px}
    .chart-visual{padding-bottom:8px}
    .xl-lab{font-size:15px}
    .story-copy-after{margin-top:44px}
    .highlight-grid > div:nth-child(-n+3){border-top:1px solid var(--rule)}
    .highlight-grid > div:first-child{border-top:none}
  }


  /* chữ hiện lên nhẹ khi cuộn tới */
  .reveal{opacity:0;transform:translateY(16px);
    transition:opacity .75s cubic-bezier(.22,.9,.3,1),transform .75s cubic-bezier(.22,.9,.3,1)}
  .reveal.in{opacity:1;transform:none}
  @media (prefers-reduced-motion:reduce){
    .reveal,.reveal.in{opacity:1;transform:none;transition:none}
  }

  /* ================= TỐI ƯU CHO ĐIỆN THOẠI ================= */
  @media (max-width:600px){
    /* chữ chảy tự nhiên, không giữ ngắt dòng của bản web */
    .article-deck span,.scale-title span,.story-cta a span{display:inline}
    .story-copy p,.story-copy p.lead,.vntax-note p{text-align:left;hyphens:none}
    .article-deck{line-height:1.5}
    .scale-title{line-height:1.45}

    /* biểu đồ vừa khít bề ngang, nhãn chuyển xuống chú giải */
    .chart-visual{justify-content:center;padding:0}
    .xl-donut,.xl-pie{min-width:0;max-width:100%;width:100%}
  }

  @media (max-width:1200px){
    .vntax-note,.page-credit{padding-left:12%;padding-right:12%}
    .ranking-figure-wide{width:calc(100% - 44px)}
  }
  @media (max-width:820px){
    .article-entry{padding:56px 18px 44px}
    .article-entry h1{font-size:34px}
    .article-deck{font-size:19px;letter-spacing:1px;margin-top:28px}
    .scale-title{font-size:25px;letter-spacing:1px;margin-bottom:26px}
    .story-copy p.lead{font-size:19.5px}
    .story-copy p{font-size:16.5px;line-height:1.8}
    .highlight-grid{grid-template-columns:1fr;margin-top:56px}
    .highlight-grid > div{padding:34px 16px}
    .highlight-grid > div + div{border-left:none;border-top:1px solid var(--rule)}
    .highlight-grid strong{font-size:46px}
    .tax-trend-section{padding:19px 16px 0}
    .trend-bars{height:210px;gap:7px}
    .trend-value{font-size:14px}
    .trend-labels{gap:7px}
    .trend-labels span{font-size:9.5px}
    .top10-section{padding:24px 0 64px}
    .ranking-figure{margin-top:52px}
    .story-cta a{font-size:30px}
    .vntax-note{padding:64px 22px}
    .vntax-note h2{font-size:26px}
    .page-credit{padding:0 22px 48px}
    .industry-visual{gap:24px}
  }