.main {
	height: 700px;
	width: 928px;
	margin: auto;
	background-color: #3a3a30;
}
.top {
	position: relative;
	height: 296px;
}
.logo {
	position: absolute;
	width: 256px;
	height: 64px;
	top: 12px;
	left: 21px;
}
.menu {
	position: relative;
	width: 928px;
}
.center {
	position: relative;
	width: 928px;
	height: 324px;
}
.footer {
	position: relative;
	height: 48px;
	width: 928px;
	background-image: url(../images/tax2_28.jpg);
}

.left {
	position: absolute;
	width: 311px;
	height: 104px;
	background-image: url(../images/tax2_20.jpg);
}
.footerlink {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	position: absolute;
	width: 345px;
	height: 27px;
	top: 16px;
	color: #FFFFFF;
}
.copyrights {
	position: absolute;
	left: 716px;
	top: 16px;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #FFFFFF;
}


.butten ask {
	position: absolute;
	height: 52px;
	width: 311px;
}
.butten {
	position: absolute;
	top: 103px;
	width: 311px;
	height: 51px;
	text-align: center;
	background-color: #FFFFFF;
	vertical-align: middle;
	background-position: center center;
}




.toplink {
	position: absolute;
	left: 801px;
	top: 2px;
	height: 46px;
	width: 125px;
}
.bottom {
	position: absolute;
	height: 170px;
	width: 311px;
}
.bottemlink {
	position: absolute;
	height: 170px;
	width: 311px;
	left: 0px;
	top: 154px;
	background-image: url(../images/tax2_26.jpg);
}

.header {
	position: absolute;
	left: 0px;
	top: 50px;
	width: 928px;
	height: 241px;
}
.content {
	position: relative;
	height: 324px;
	width: 617px;
	left: 311px;
	top: 0px;
	background-color: #FFFFFF;
}
#apDiv1 {
	position:absolute;
	left:20px;
	top:6px;
	width:281px;
	height:25px;
	z-index:1;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 14px;
	font-weight: bold;
}
#apDiv2 {
	position:absolute;
	left:20px;
	top:35px;
	width:284px;
	height:68px;
	z-index:2;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #333333;
}
#apDiv3 {
	position:absolute;
	left:-1px;
	top:154px;
	width:131px;
	height:131px;
	z-index:1;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	line-height: 16px;
}
#apDiv4 {
	position:absolute;
	left:148px;
	top:155px;
	width:135px;
	height:128px;
	z-index:1;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	line-height: 16px;
}
#apDiv5 {
	position:absolute;
	left:298px;
	top:-27px;
	width:603px;
	height:19px;
	z-index:1;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 16px;
	color: #35A6EC;
	font-weight: bold;
}
#apDiv6 {
	position:absolute;
	left:299px;
	top:0px;
	width:604px;
	height:58px;
	z-index:1;
	text-align: justify;
}
#apDiv7 {
	position:absolute;
	left:299px;
	top:109px;
	width:599px;
	height:20px;
	z-index:1;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 16px;
	color: #4AB2F1;
	font-weight: bold;
	text-align: justify;
}
#apDiv8 {
	position:absolute;
	left:301px;
	top:135px;
	width:592px;
	height:137px;
	z-index:1;
	text-align: justify;
}
.what   {
	position: absolute;
	width: 311px;
	height: 104px;
	background-image: url(../images/tax2page2_20.jpg);
}
.ask {
	position: absolute;
	height: 220px;
	width: 311px;
	left: 0px;
	top: 104px;
	background-image: url(../images/tax2page2_24.jpg);
}
#apDiv9 {
	position:absolute;
	left:104px;
	top:118px;
	width:167px;
	height:149px;
	z-index:1;
	line-height: 10px;
}