/* CSS Document */
body{ margin:0;padding:0;border:0; font-family:'宋体',Tahoma,Helvetica,Arial,sans-serif;}
div,p,b,em,i,span,ul,form,input,li,dl,dd,dt{ margin:0;padding:0;border:0; }
h1,h2,h3,h4,h5{ font-weight:bold;  font-size:12px;margin:0;padding:0;border:0;}
a{ text-decoration:none;}
ol,ul{ list-style:none;}
img{ border:none;}
.body{ background:url(/zhuanti/nzj/images/nzj_02.jpg) repeat-x;}
.container{width:950px;font-size:12px;margin:0 auto;text-align:left;color:#000; background-color:#FFFFFF;}
.container a{color:#006cff;}
.container a:hover{ text-decoration:underline;}

/*页头大图*/
.banner{ width:950px; height:222px;}

/*页面主体*/
.maintop{ overflow:hidden; width:942px; margin:0 4px; padding-bottom:6px;}
.maincenter{ overflow:hidden; width:942px; margin:0 4px; padding-bottom:6px;}
.mainbottom{ width:942px; margin:0 4px;}


/*导语*/
.dy{ width:279px; float:left; padding-top:6px;}
.dy .top{ width:279px; height:37px;}
.dy .center{ width:257px; border-left:1px solid #ffa400; border-right:1px solid #ffa400; padding:5px 10px 0 10px; font-size:13px; line-height:24px;}
.dy .bottom{ width:279px; height:8px;}
/*重要*/
.zy{ width:384px; float:left;}
.zy .top{ width:384px; height:34px; padding:10px 0; text-align:center;}
.zy .bottom{ width:324px; line-height:24px; padding:0 30px; font-size:13px;}
/*讨论*/
.tl{ width:260px; float:right; border-left:1px solid #dddddd; border-right:1px solid #dddddd; border-bottom:1px solid #dddddd; padding:5px 8px 10px 8px;}
.tl .top{ width:260px; height:27px; text-align:center; padding-top:3px; background-color:#fee265;}
.tl .bottom{ width:240px; padding:10px 10px 24px 10px; background-color:#fff2bb; line-height:24px; font-size:13px;}


/*相关税法规定*/
.xgsf{ width:586px; float:left;}
.xgsf .top{ width:586px; height:35px;}
.xgsf .top-01{ width:5px; height:35px; float:left; background:url(/zhuanti/nzj/images/nzj_19.jpg) no-repeat;}
.xgsf .top-02{ width:576px; height:35px; float:left; background:url(/zhuanti/nzj/images/nzj_21.jpg) repeat-x;}
.xgsf .top-02-l{ width:45px; height:32px; float:left; padding-top:3px;}
.xgsf .top-02-c{ width:210px; float:left; line-height:35px; font-size:20px; color:#FFFFFF; font-family:'微软雅黑';}
.xgsf .top-03{ width:5px; height:35px; float:left; background:url(/zhuanti/nzj/images/nzj_24.jpg) no-repeat;}
.xgsf .bottom{ width:584px; border-bottom:1px solid #dddddd; border-left:1px solid #dddddd; border-right:1px solid #dddddd; background:url(/zhuanti/nzj/images/nzj_36.jpg) no-repeat; background-position:right bottom; padding-bottom:36px;}
.xgsf .bottom .t{ width:564px; padding:10px; line-height:24px; border-bottom:1px dotted #000000;}
/*主要手法*/
.zysf{ width:347px; float:right;}
.zysf .top{ width:347px; height:35px;}
.zysf .top-01{ width:5px; height:35px; float:left; background:url(/zhuanti/nzj/images/nzj_19.jpg) no-repeat;}
.zysf .top-02{ width:337px; height:35px; float:left; background:url(/zhuanti/nzj/images/nzj_21.jpg) repeat-x;}
.zysf .top-02-l{ width:45px; height:32px; float:left; padding-top:3px;}
.zysf .top-02-c{ width:210px; float:left; line-height:35px; font-size:20px; color:#FFFFFF; font-family:'微软雅黑';}
.zysf .top-03{ width:5px; height:35px; float:left; background:url(/zhuanti/nzj/images/nzj_24.jpg) no-repeat;}
.zysf .bottom{ width:325px; border-bottom:1px solid #dddddd; border-left:1px solid #dddddd; border-right:1px solid #dddddd; padding:10px;}
.zysf .bottom .t{ width:325px; line-height:24px;}
.zysf .bottom .c{ width:325px; height:16px; background-color:#fff3e5; margin:5px auto;}
.zysf .bottom .c-l{ width:20px; float:left;}
.zysf .bottom .c-r{ width:305px; float:left; line-height:16px; font-size:13px; font-weight:700; color:#dd7900;}

/*筹划案例*/
.ghal{ width:586px; float:left;}
.ghal .top{ width:586px; height:35px;}
.ghal .top-01{ width:5px; height:35px; float:left; background:url(/zhuanti/nzj/images/nzj_19.jpg) no-repeat;}
.ghal .top-02{ width:576px; height:35px; float:left; background:url(/zhuanti/nzj/images/nzj_21.jpg) repeat-x;}
.ghal .top-02-l{ width:45px; height:32px; float:left; padding-top:3px;}
.ghal .top-02-c{ width:210px; float:left; line-height:35px; font-size:20px; color:#FFFFFF; font-family:'微软雅黑';}
.ghal .top-03{ width:5px; height:35px; float:left; background:url(/zhuanti/nzj/images/nzj_24.jpg) no-repeat;}
.ghal .bottom{ width:584px; border-bottom:1px solid #dddddd; border-left:1px solid #dddddd; border-right:1px solid #dddddd;}
.ghal .bottom .t{ overflow:hidden; width:564px; padding:10px; line-height:24px; border-bottom:1px dotted #000000;}
.ghal .bottom .t-t{ height:32px; line-height:32px; font-size:14px; font-weight:700; color:#dd7900;}
.ghal .bottom .t span{ color:#999999;}

/*看看各地*/
.kkgd{ width:347px; float:right;}
.kkgd .top{ width:347px; height:35px;}
.kkgd .top-01{ width:5px; height:35px; float:left; background:url(/zhuanti/nzj/images/nzj_19.jpg) no-repeat;}
.kkgd .top-02{ width:337px; height:35px; float:left; background:url(/zhuanti/nzj/images/nzj_21.jpg) repeat-x;}
.kkgd .top-02-l{ width:45px; height:32px; float:left; padding-top:3px;}
.kkgd .top-02-c{ width:210px; float:left; line-height:35px; font-size:20px; color:#FFFFFF; font-family:'微软雅黑';}
.kkgd .top-03{ width:5px; height:35px; float:left; background:url(/zhuanti/nzj/images/nzj_24.jpg) no-repeat;}
.kkgd .bottom{ width:325px; border-left:1px solid #dddddd; border-right:1px solid #dddddd; padding:0 10px;}
.kkgd .bottom-01{ width:325px; line-height:32px; text-align:right; color:#989898;}
.kkgd .bottom-02{ width:325px;}
.ntest{ height:25px; *height:24px; border-bottom:1px dotted #dd7900; color:#dd7900;}
.ntest1{ height:25px; *height:24px; border-bottom:1px dotted #dd7900;}
/*实物*/
.kkgd .sw{ width:345px; border-left:1px solid #dddddd; border-right:1px solid #dddddd; border-bottom:1px solid #dddddd;
 padding-top:18px;}
.kkgd .sw-01{ width:345px; height:55px; margin-bottom:18px; text-align:center;}