*{margin:0;padding:0;border:0;outline:0;font-size:100%;vertical-align:baseline;background:0 0;-webkit-box-sizing:border-box;box-sizing:border-box;-webkit-font-smoothing:antialiased}
html{height:100%}
body{line-height:1}
article,aside,details,figcaption,figure,footer,header,hgroup,main,menu,nav,section{display:block}
ul{list-style:none}
table{border-collapse:collapse;border-spacing:0}
input,select{vertical-align:middle}
.clear{visibility:hidden;display:block;height:0;clear:both}
button{cursor:pointer}
a{text-decoration:none;color:#1f85c5}
a:hover{text-decoration:underline}
html{font:400 16px/20px Golos}
body{margin:0;padding:0;width:100%;height:100%;min-height:100%}
.w-container{position:relative;max-width:1200px;min-width:320px;margin:0 auto;padding:0 15px}
.new-container{position:relative;max-width:1440px;min-width:320px;margin:0 auto;padding:0 40px}
.gui-hidden{display:none}
sup{vertical-align:super;font-size:smaller}
@media screen and (max-width:767px){.new-container{padding:0 16px}
}
.header-section{position:relative;padding:0 0 160px;background-size:cover;background-position:center top;color:#fff;background-color:#43341a;min-height:100%}
.header-section:after{content:"";position:absolute;bottom:36px;left:50%;-webkit-transform:translateX(-50%);-ms-transform:translateX(-50%);transform:translateX(-50%);width:14px;height:22px;background-image:url("../../../../../buhgalterskie-uslugi/img/other-spritesheet.png");background-repeat:no-repeat;background-position:-107px -71px}
.header-section--custom{min-height:0;max-height:800px}
.header-section--custom:after{background:0 0}
.header-section--custom .header{padding-top:106px}
.header-section--custom .header__subtitle{text-align:center;font-size:1.75rem;font-weight:400;padding:35px 0 0;line-height:1.2}
.header-section--custom .header__subtitle--bold,.header-section--custom .header__subtitle>span{font-weight:600}
.header-section--custom .header__button{margin:32px auto 0;width:100%;max-width:300px;-js-display:flex;display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center}
@media screen and (max-width:768px){.header-section:after{content:normal}
}
@media screen and (max-width:479px){.w-section{overflow:hidden}
.header-section:not(.header-section--custom){padding-bottom:80px;background-image:url("../../../../../buhgalterskie-uslugi/img/optimizaciya-nalogov/header-320.jpg")!important;background-position:50%;background-repeat:no-repeat;height:auto}
.header-section--custom .header__title{font-size:2.25rem}
.header-section--custom .header__desc{margin:0 auto;font-size:1rem}
.header__button{max-width:200px;display:block;margin:0 auto}
}
.title__h1{padding-top:60px;max-width:100%;font-size:2.625rem;font-weight:700;padding-bottom:30px;text-align:center;position:relative;margin:0 auto}
.title__h1:after{content:"";position:absolute;bottom:0;background:#00b4cb;width:70px;height:3px;left:50%;-webkit-transform:translateX(-50%);-ms-transform:translateX(-50%);transform:translateX(-50%)}
.title__h3-title{position:relative;padding:0 0 27px;font-weight:700;font-size:1.75rem;line-height:32px;text-align:center}
@media (max-width:575px){.title__h1{padding-top:47px;font-size:2.0625rem;padding-bottom:24px}
}
.three-ndfl-features--section{background:#e5f7fa;padding:68px 0 0}
.three-ndfl-features__list{-js-display:flex;display:-webkit-box;display:-ms-flexbox;display:flex;-ms-flex-wrap:wrap;flex-wrap:wrap;-webkit-box-orient:horizontal;-webkit-box-direction:normal;-ms-flex-direction:row;flex-direction:row;-ms-flex-pack:distribute;justify-content:space-around;padding:60px 0 0}
.three-ndfl-features__item{width:33%;max-width:300px;margin-bottom:32px;text-align:center;color:#000}
.three-ndfl-features__item>.three-ndfl-features__icon{background-image:url("../../../../../buhgalterskie-uslugi/img/service/3ndfl/features-spritesheet.png");background-repeat:no-repeat;display:block;margin:0 auto 20px}
.three-ndfl-features__item:nth-child(1)>.three-ndfl-features__icon{width:53px;height:46px;background-position:-5px -5px}
.three-ndfl-features__item:nth-child(2)>.three-ndfl-features__icon{width:51px;height:51px;background-position:-68px -5px}
.three-ndfl-features__item:nth-child(3)>.three-ndfl-features__icon{width:45px;height:49px;background-position:-5px -66px}
.three-ndfl-features__item:nth-child(4)>.three-ndfl-features__icon{width:57px;height:35px;background-position:-60px -66px;margin-top:15px}
.three-ndfl-features__item:nth-child(5)>.three-ndfl-features__icon{width:40px;height:51px;background-position:-129px -5px}
.three-ndfl-features__item:nth-child(6)>.three-ndfl-features__icon{width:59px;height:46px;background-position:-127px -66px}
.three-ndfl-features__title{line-height:1.4;font-size:1rem;font-weight:700;min-height:42px;margin-bottom:22px}
.three-ndfl-features__desc{font-size:1rem;line-height:1.4}
.three-ndfl-features__span{font-size:1rem;font-weight:700}
.three-ndfl-features__notice{margin:0 auto;padding-bottom:60px;font-size:1rem;line-height:20px;font-weight:400;color:#000;text-align:center}
@media (max-width:1100px){.three-ndfl-features__item{width:50%}
.three-ndfl-features__item:nth-child(4)>.three-ndfl-features__icon{margin-top:0}
}
.ndfl-profit--section{padding:98px 0;background:#00b4cb}
.ndfl-profit__title{color:#fff}
.ndfl-profit__title:after{background:#fff}
.ndfl-profit__list{-js-display:flex;display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-orient:horizontal;-webkit-box-direction:normal;-ms-flex-direction:row;flex-direction:row;-webkit-box-pack:space-evenly;-ms-flex-pack:space-evenly;justify-content:space-evenly;max-width:840px;margin:56px auto 0}
.ndfl-profit__item{max-width:370px;padding:28px;background:#fff;border-radius:6px}
.ndfl-profit__item-image{max-width:100%;display:block}
.ndfl-profit__item-title{line-height:1.2;margin:15px 0;color:#000;font-size:1.5rem;font-weight:500}
.ndfl-profit__item-desc{color:#000;font-size:1rem;line-height:1.4}
@media (max-width:768px){.three-ndfl-features__item{width:100%}
.ndfl-profit__list{display:block}
.ndfl-profit__item{margin:0 auto 30px}
}
.how-work--section{padding:82px 0}
.how-work__list{-js-display:flex;display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-orient:horizontal;-webkit-box-direction:normal;-ms-flex-direction:row;flex-direction:row;-webkit-box-pack:justify;-ms-flex-pack:justify;justify-content:space-between;margin-top:64px}
.how-work__item{margin-bottom:30px;width:20%;position:relative}
.how-work__item:after{content:'';background-image:url("../../../../../buhgalterskie-uslugi/img/service/3ndfl/how-work-spritesheet.png");background-repeat:no-repeat;display:block;position:absolute;right:-21%;top:15%;width:105px;height:10px;background-position:-5px -155px;z-index:-1}
.how-work__item:last-child:after{display:none}
.how-work__icon{background-image:url("../../../../../buhgalterskie-uslugi/img/service/3ndfl/how-work-spritesheet.png");background-repeat:no-repeat;display:block;margin:0 auto 20px}
.how-work__item:nth-child(1)>.how-work__icon{width:65px;height:65px;background-position:-5px -5px}
.how-work__item:nth-child(2)>.how-work__icon{width:65px;height:65px;background-position:-80px -5px}
.how-work__item:nth-child(3)>.how-work__icon{width:65px;height:65px;background-position:-5px -80px}
.how-work__item:nth-child(4)>.how-work__icon{width:65px;height:65px;background-position:-80px -80px}
.how-work__item:nth-child(5)>.how-work__icon{width:65px;height:65px;background-position:-155px -5px}
.how-work__title{font-size:.875rem;font-weight:300;line-height:1.4;text-align:center}
@media (max-width:768px){.how-work__list{display:block}
.how-work__item{margin:0 auto;padding-bottom:120px;width:100%}
.how-work__item:last-child{padding-bottom:0}
.how-work__item:after{bottom:55px;top:auto;left:50%;-webkit-transform:translateX(-50%) rotate(90deg);-ms-transform:translateX(-50%) rotate(90deg);transform:translateX(-50%) rotate(90deg)}
}
.what-ndfl{padding:0 0 82px}
.what-ndfl__list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px;margin-top:64px}
.what-ndfl__column{-js-display:flex;display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column;gap:20px}
.what-ndfl__item{padding:32px 40px;border-radius:24px;background-color:#f6f7f9}
.what-ndfl__title{position:relative;padding-right:64px;font-size:1.25rem;line-height:24px;font-weight:500;color:#091520;cursor:pointer}
.what-ndfl__title.active:after{-webkit-transform:rotate(180deg) translateY(50%);-ms-transform:rotate(180deg) translateY(50%);transform:rotate(180deg) translateY(50%)}
.what-ndfl__title:after{position:absolute;content:'';width:24px;height:12px;top:50%;right:0;-webkit-transform:translateY(-50%);-ms-transform:translateY(-50%);transform:translateY(-50%);background-image:url("data:image/svg+xml,%3Csvg width='24' height='12' viewBox='0 0 24 12' fill='none' xmlns='http://www.w3.org/2000/svg'%3E%3Cpath fill-rule='evenodd' clip-rule='evenodd' d='M11.2967 8.62129L5.63968 2.96429L7.05367 1.55029L12.0037 6.50029L16.9537 1.55029L18.3677 2.96429L12.7107 8.62129C12.5231 8.80876 12.2688 8.91408 12.0037 8.91408C11.7385 8.91408 11.4842 8.80876 11.2967 8.62129Z' fill='%23191716'/%3E%3Cdefs%3E%3CclipPath id='clip0_22131_34'%3E%3Crect width='12' height='24' fill='white' transform='matrix(0 -1 1 0 0 12)'/%3E%3C/clipPath%3E%3C/defs%3E%3C/svg%3E%0A")}
.what-ndfl__content{display:none;padding-top:16px}
.what-ndfl__content.active{-js-display:flex;display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column}
.what-ndfl__content p{font-size:.875rem;line-height:18px;font-weight:400;color:rgba(9,21,32,.7)}
.what-ndfl__content p,.what-ndfl__content ul{margin-bottom:16px}
.what-ndfl__content ul{list-style-type:disc;list-style-position:inside}
.what-ndfl__content li{font-size:.875rem;line-height:18px;font-weight:400;color:rgba(9,21,32,.7)}
@media screen and (max-width:1100px){.what-ndfl__item{padding:24px 15px}
.what-ndfl__title{padding-right:40px;font-size:1.125rem;line-height:24px}
}
@media screen and (max-width:980px){.what-ndfl__list{margin-top:24px;grid-template-columns:repeat(auto-fit,minmax(50%,1fr))}
}
.faq{font-family:Golos}
.faq .new-container{padding:60px 0}
.faq__title{font-weight:400;font-size:2.375rem;line-height:120%;color:#091520;margin-left:40px}
.faq__desc{margin:24px 40px 0;font-weight:400;font-size:1.125rem;line-height:21px;color:#091520}
.faq__container{-js-display:flex;display:-webkit-box;display:-ms-flexbox;display:flex;-ms-flex-wrap:wrap;flex-wrap:wrap;margin-top:40px;position:relative}
.faq__list{width:50%;padding:0 40px}
.faq__item_last .faq__item-block.open{border-bottom:none}
.faq__item_last .faq__item-block .faq__item-text{padding-bottom:0}
.faq__item-title{font-weight:400;font-size:1rem;line-height:130%;color:#091520;padding:10px 60px 10px 0;border-bottom:2px solid #091520;cursor:pointer;position:relative;-js-display:flex;display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-align:center;-ms-flex-align:center;align-items:center;min-height:78px}
.faq__item-title::before{content:'';position:absolute;right:0;top:0;width:40px;height:100%;background-position-y:center;background-image:url("data:image/svg+xml,%3Csvg width='40' height='40' viewBox='0 0 40 40' fill='none' xmlns='http://www.w3.org/2000/svg'%3E%3Crect width='24' height='4' transform='matrix(-1 -8.74228e-08 -8.74228e-08 1 32 18)' fill='%23091520'/%3E%3Crect width='24' height='4' transform='matrix(1.31134e-07 -1 -1 -1.31134e-07 22 32)' fill='%23091520'/%3E%3C/svg%3E");background-repeat:no-repeat}
.faq__item-title::after{content:'';display:block;position:absolute;left:-40px;top:-2px;width:calc(100% + 80px);height:calc(100% + 4px);background-color:#F0F0F0;-webkit-transition:visibility .15s;-o-transition:visibility .15s;transition:visibility .15s;visibility:hidden;z-index:-1}
.faq__item-title.open::before{background-image:url("data:image/svg+xml,%3Csvg width='40' height='40' viewBox='0 0 40 40' fill='none' xmlns='http://www.w3.org/2000/svg'%3E%3Crect x='32' y='22' width='24' height='4' transform='rotate(180 32 22)' fill='%23091520'/%3E%3C/svg%3E")}
.faq__item-title:hover::after{visibility:visible}
.faq__item-block{-webkit-transition:height .3s;-o-transition:height .3s;transition:height .3s;overflow:hidden}
.faq__item-block:not(.open){height:0!important}
.faq__item-block .faq__item-text{font-weight:400;font-size:.875rem;line-height:140%;color:#091520;padding:32px 60px 64px 0}
.faq__item-block .faq__item-text p{margin-top:16px}
.faq__item-block .faq__item-text p:nth-child(1){margin-top:0}
.faq__item-block .faq__item-text a{text-decoration:underline}
.faq__item-block .faq__item-text ul{padding-left:17px;list-style-type:disc}
.faq__item-block .faq__item-text li{margin-top:8px}
.faq__item-block.open{border-bottom:2px solid #091520}
.faq__button{display:block;width:268px;text-align:center;padding:16px 0 17px;margin-top:54px;background-color:#FF5029;font-weight:400;font-size:1rem;line-height:130%;color:#fff;text-decoration:none;-webkit-transition:background-color .15s,color .15s;-o-transition:background-color .15s,color .15s;transition:background-color .15s,color .15s}
.faq__button:hover{text-decoration:none;color:#fff;background-color:#091520}
@media screen and (max-width:991px){.faq__container{-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column;padding-bottom:106px}
.faq__title{margin-left:65px}
.faq__desc{margin:24px 65px 0}
.faq__list{width:100%;padding-left:65px;padding-right:65px}
.faq__list:nth-child(1){padding-bottom:0}
.faq__list:nth-child(1) .faq__item_last .faq__item-block.open{border-bottom:2px solid #091520}
.faq__list:nth-child(1) .faq__item_last .faq__item-block .faq__item-text{padding-bottom:64px}
.faq__button{position:absolute;bottom:0}
}
@media screen and (max-width:767px){.faq .new-container{padding-top:20px;padding-bottom:60px}
.faq__title{font-size:1.25rem;margin-left:17px}
.faq__desc{margin:24px 17px 0;font-size:1rem}
.faq__container{margin-top:14px;padding-bottom:86px}
.faq__list{padding-left:17px;padding-right:17px}
.faq__list:nth-child(1) .faq__item_last .faq__item-block .faq__item-text{padding-bottom:44px}
.faq__item-title{font-size:.875rem;padding:10px 44px 10px 0;min-height:60px}
.faq__item-title::before{top:0;width:24px;background-size:24px}
.faq__item-title::after{display:none}
.faq__item-block .faq__item-text{font-size:.75rem;padding:26px 44px 44px 0}
.faq__item-block .faq__item-text p{margin-top:12px}
.faq__button{width:152px;padding:14px 0 15px;font-size:.875rem}
}
.callback-blue--section{background:#e5f7fa;padding:105px 0 125px}
.callback-blue--section .form-reg__form{margin:44px 0 0;text-align:center}
.callback-blue--section .form-reg__submit{-js-display:flex;display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center;margin:0 auto;max-width:230px;height:40px}
.callback-blue--section .form-row{margin:0 auto 51px}
.callback-blue--section .form-row--submit{margin-bottom:0}
.callback-blue--section .form-elem{position:relative;display:inline-block;width:26%}
.callback-blue--section .form-elem:first-child{margin-right:2%}
.callback-blue--section .form-elem:last-child{margin-left:2%}
.callback-blue--section .form__input,.callback-blue--section .form__input[name=Fio]{border:none;border-bottom:solid 1px #00b4cb;padding-left:0;color:#aaa;font-size:1rem;font-weight:400;height:40px;width:100%;line-height:40px;-webkit-transition:border-color .35s ease-in-out 0s;-o-transition:border-color .35s ease-in-out 0s;transition:border-color .35s ease-in-out 0s}
.callback-blue--section .form__input.error,.callback-blue--section .form__input[name=Fio].error{border-bottom-color:red}
.callback-blue--section .h1-title{font-weight:700;font-size:1.75rem;text-align:center}
.callback-blue__desc{padding-top:58px;padding-bottom:10px;color:#ee3226;font-weight:700;font-size:1.125rem;text-align:center}
.callback-blue__text{text-align:center;font-size:1.125rem;color:#000;margin-bottom:30px}
.button{min-width:200px}
@media screen and (max-width:479px){.callback-blue--section{padding:30px 0}
.callback-blue--section .form-elem{width:80%}
.form-elem{width:80%;margin-bottom:20px}
.form-elem:first-child{margin-right:0}
.form-elem:last-child{margin-left:0}
}