:root{--bt-gold:#d78a16;--bt-gold2:#b86a0d;--bt-ink:#1b140f;--bt-line:#ecd8bd;--bt-bg:#fffaf3}
body.business-tax-page{background:#fff;color:var(--bt-ink)}
.bt-top{background:#fff;border-bottom:1px solid #eee}
.bt-top-row{height:68px;display:flex;align-items:center;justify-content:space-between;gap:24px}
.bt-brand{display:flex;align-items:center;gap:10px}.bt-brand img{width:48px;height:48px;object-fit:cover;border-radius:50%}.bt-brand-text{display:flex;flex-direction:column}.bt-brand-text b{font-size:20px;line-height:1.1}.bt-brand-text small{font-size:10px;letter-spacing:.4px}
.bt-nav{display:flex;gap:26px;align-items:center}.bt-nav a{font-size:14px}.bt-nav a:hover{color:var(--bt-gold2)}
.bt-hero{background:linear-gradient(100deg,#fffdfa 0%,#fff9f1 48%,#f7e8d6 100%);border-bottom:1px solid #ecdcc9}
.bt-hero-grid{display:grid;grid-template-columns:1fr 1.24fr;align-items:center}
.bt-hero-copy{padding:30px 34px 28px 0}.bt-eyebrow{font-size:14px;letter-spacing:3px;color:var(--bt-gold2);margin-bottom:8px}.bt-hero h1{font-size:49px;margin:0;line-height:1.02}.bt-hero h2{font-size:28px;margin:6px 0 14px}.bt-values{font-size:20px;letter-spacing:5px;font-weight:700}.bt-values-en{font-size:10px;color:var(--bt-gold2);letter-spacing:1.4px;margin-top:6px}.bt-hero-lead{font-size:21px;font-weight:700;margin:20px 0 4px}.bt-hero-lead-en{font-size:10px;color:#6d6259;letter-spacing:.45px}
.bt-hero-art img{width:100%;height:auto;display:block}
.bt-main{background:linear-gradient(#fff,#fffaf4);padding-bottom:26px}
.bt-intro{display:grid;grid-template-columns:.9fr 1.3fr;gap:28px;align-items:center;padding:18px 0 14px}.bt-intro-media img{width:100%;height:auto;border-radius:10px;border:1px solid var(--bt-line)}.bt-intro-copy h2{font-size:34px;margin:0 0 3px}.bt-suben{font-size:17px;color:#7b4d1f;font-weight:700;margin-bottom:12px}.bt-intro-copy p{font-size:15px;line-height:1.72;color:#4f4740;margin:7px 0}.bt-intro-copy ul{padding-left:19px;line-height:1.75;margin:12px 0 0}
.bt-section{padding:14px 0}.bt-section-title{text-align:center;margin-bottom:16px}.bt-section-title h2{font-size:34px;margin:0;line-height:1.1}.bt-section-title span{display:block;color:var(--bt-gold2);font-weight:700;letter-spacing:2.6px;font-size:12px;margin-top:4px}
.bt-service-grid{display:grid;grid-template-columns:repeat(12,1fr);gap:12px}.bt-service-card{grid-column:span 3;border:1px solid var(--bt-line);background:#fff;border-radius:13px;padding:15px 16px;box-shadow:0 5px 14px rgba(69,43,18,.045)}.bt-service-card:nth-child(n+5){grid-column:span 4}.bt-service-head{display:flex;gap:11px;align-items:center;margin-bottom:10px}.bt-service-head img{width:45px;height:45px;object-fit:contain;background:#1c130d;border-radius:50%;padding:10px;flex:0 0 45px}.bt-service-head h3{font-size:17px;margin:0}.bt-service-card ul{padding-left:18px;margin:0;font-size:13px;line-height:1.65}.bt-service-card li::marker{color:var(--bt-gold)}
.bt-highlight-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:12px}.bt-highlight{display:grid;grid-template-columns:42px 46px 1fr;gap:10px;align-items:start;border:1px solid var(--bt-line);background:#fff;border-radius:12px;padding:14px}.bt-num{width:34px;height:34px;border-radius:50%;display:grid;place-items:center;background:var(--bt-gold);color:#fff;font-weight:700}.bt-highlight img{width:40px;height:40px;object-fit:contain}.bt-highlight h3{font-size:15px;margin:1px 0 6px}.bt-highlight p{font-size:12px;line-height:1.55;color:#5d544c;margin:0}
.bt-client-grid{display:grid;grid-template-columns:repeat(6,1fr);gap:12px}.bt-client{border:1px solid var(--bt-line);border-radius:11px;background:#fff;overflow:hidden}.bt-client img{width:100%;aspect-ratio:16/8;object-fit:cover}.bt-client-body{padding:9px 10px 11px;text-align:center}.bt-client h3{font-size:15px;margin:0 0 4px}.bt-client p{font-size:11px;line-height:1.45;color:#62584f;margin:0}
.bt-bottom-grid{display:grid;grid-template-columns:1.08fr .92fr;gap:14px;padding:10px 0 18px}.bt-panel{border:1px solid var(--bt-line);background:#fff;border-radius:13px;padding:18px}.bt-panel-title{display:flex;align-items:baseline;gap:10px;margin-bottom:15px}.bt-panel-title h2{font-size:26px;margin:0}.bt-panel-title span{font-size:11px;letter-spacing:1.6px;color:var(--bt-gold2);font-weight:700}.bt-process{display:grid;grid-template-columns:repeat(4,1fr);gap:12px}.bt-step{text-align:center;position:relative}.bt-step:not(:last-child):after{content:'→';position:absolute;right:-10px;top:17px;color:var(--bt-gold);font-size:22px}.bt-step-icon{width:46px;height:46px;margin:0 auto 7px;border:1px solid #e2b774;border-radius:50%;display:grid;place-items:center;color:var(--bt-gold2);font-weight:700;background:#fffaf2}.bt-step h3{font-size:14px;margin:0 0 4px}.bt-step p{font-size:11px;line-height:1.45;color:#665d55;margin:0}.bt-docs{display:grid;grid-template-columns:60px 1fr;gap:16px;align-items:start}.bt-folder{width:58px;height:58px;border-radius:12px;background:linear-gradient(#d9931f,#af6308);display:grid;place-items:center;color:#fff;font-size:28px}.bt-docs ul{padding-left:18px;margin:0;font-size:13px;line-height:1.7}.bt-note{font-size:11px;color:#8b8178;margin-top:8px}
@media(max-width:1100px){.bt-hero-grid{grid-template-columns:1fr 1fr}.bt-service-card,.bt-service-card:nth-child(n+5){grid-column:span 6}.bt-client-grid{grid-template-columns:repeat(3,1fr)}.bt-highlight-grid{grid-template-columns:repeat(2,1fr)}}
@media(max-width:800px){.bt-top-row{height:auto;padding:10px 0}.bt-nav{display:none}.bt-hero-grid,.bt-intro,.bt-bottom-grid{grid-template-columns:1fr}.bt-hero-copy{padding:24px 0 18px}.bt-hero h1{font-size:40px}.bt-hero h2{font-size:24px}.bt-service-grid{display:block}.bt-service-card{margin-bottom:12px}.bt-client-grid{grid-template-columns:repeat(2,1fr)}.bt-process{grid-template-columns:repeat(2,1fr);row-gap:18px}.bt-step:after{display:none}}
@media(max-width:520px){.bt-client-grid,.bt-highlight-grid,.bt-process{grid-template-columns:1fr}.bt-intro-copy h2,.bt-section-title h2{font-size:29px}.bt-hero h1{font-size:34px}.bt-hero h2{font-size:20px}}