{"id":40,"date":"2026-06-25T14:32:17","date_gmt":"2026-06-25T12:32:17","guid":{"rendered":"http:\/\/biurorachunkowewarszawa.com\/?page_id=40"},"modified":"2026-06-30T12:31:26","modified_gmt":"2026-06-30T10:31:26","slug":"doradztwo-podatkowe","status":"publish","type":"page","link":"http:\/\/biurorachunkowewarszawa.com\/?page_id=40","title":{"rendered":"Doradztwo podatkowe"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"40\" class=\"elementor elementor-40\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d65c1a e-con-full e-flex e-con e-parent\" data-id=\"4d65c1a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-289b19e elementor-widget elementor-widget-html\" data-id=\"289b19e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 1 \u2014 HERO (jasny, 2 kolumny, dekoracyjne t\u0142o)          -->\r\n<!-- T\u0142o bia\u0142e z gradientowymi plamami. CTA \u2192 #kpan-rezerwacja.   -->\r\n<!-- Do zmiany: PLACEHOLDER_zespol_kpan.jpg                       -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-hero\">\r\n<style>\r\n[class^=\"kpan-\"] a,\r\n[class*=\" kpan-\"] a,\r\n[class^=\"kpan-\"] a:hover,\r\n[class*=\" kpan-\"] a:hover,\r\n[class^=\"kpan-\"] a:focus,\r\n[class*=\" kpan-\"] a:focus,\r\n[class^=\"kpan-\"] a:active,\r\n[class*=\" kpan-\"] a:active,\r\n[class^=\"kpan-\"] a:visited,\r\n[class*=\" kpan-\"] a:visited {\r\n  text-decoration: none !important;\r\n}\r\n.kpan-hero *,\r\n.kpan-hero *::before,\r\n.kpan-hero *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-hero {\r\n  font-family: 'Poppins', sans-serif;\r\n  position: relative;\r\n  overflow: hidden;\r\n  background: #FFFFFF;\r\n  padding: 80px 24px 76px;\r\n  color: #142445;\r\n}\r\n.kpan-hero::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  top: -180px; right: -160px;\r\n  width: 540px; height: 540px;\r\n  background: radial-gradient(circle, rgba(132,83,172,0.16), rgba(132,83,172,0) 68%);\r\n  pointer-events: none;\r\n}\r\n.kpan-hero::after {\r\n  content: \"\";\r\n  position: absolute;\r\n  bottom: -220px; left: -180px;\r\n  width: 560px; height: 560px;\r\n  background: radial-gradient(circle, rgba(210,217,253,0.55), rgba(210,217,253,0) 70%);\r\n  pointer-events: none;\r\n}\r\n.kpan-hero__inner {\r\n  position: relative;\r\n  z-index: 1;\r\n  max-width: 1160px;\r\n  margin: 0 auto;\r\n  display: grid;\r\n  grid-template-columns: 1.04fr 0.96fr;\r\n  gap: 60px;\r\n  align-items: center;\r\n}\r\n.kpan-hero__badge {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 8px;\r\n  background: #D2D9FD;\r\n  color: #8453AC;\r\n  font-size: 13px;\r\n  font-weight: 600;\r\n  letter-spacing: 0.04em;\r\n  text-transform: uppercase;\r\n  padding: 8px 16px;\r\n  border-radius: 100px;\r\n  margin-bottom: 24px;\r\n}\r\n.kpan-hero__badge::before {\r\n  content: \"\";\r\n  width: 7px; height: 7px;\r\n  border-radius: 50%;\r\n  background: #8453AC;\r\n}\r\n.kpan-hero__h1 {\r\n  font-size: clamp(30px, 4.2vw, 52px);\r\n  font-weight: 700;\r\n  line-height: 1.08;\r\n  letter-spacing: -0.02em;\r\n  color: #142445;\r\n  margin-bottom: 22px;\r\n}\r\n.kpan-hero__h1 span { color: #8453AC; }\r\n.kpan-hero__lead {\r\n  font-size: 18px;\r\n  font-weight: 400;\r\n  line-height: 1.62;\r\n  color: rgba(20,36,69,0.74);\r\n  margin-bottom: 32px;\r\n  max-width: 540px;\r\n}\r\n.kpan-hero__actions {\r\n  display: flex;\r\n  align-items: center;\r\n  flex-wrap: wrap;\r\n  gap: 18px;\r\n  margin-bottom: 14px;\r\n}\r\n.kpan-hero__cta {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 10px;\r\n  background: linear-gradient(135deg, #8453AC, #142445);\r\n  color: #FFFFFF;\r\n  font-size: 17px;\r\n  font-weight: 600;\r\n  text-decoration: none;\r\n  padding: 17px 34px;\r\n  border-radius: 12px;\r\n  box-shadow: 0 14px 34px rgba(132,83,172,0.28);\r\n  transition: transform 0.18s ease, box-shadow 0.18s ease;\r\n}\r\n.kpan-hero__cta:hover { transform: translateY(-2px); box-shadow: 0 18px 42px rgba(132,83,172,0.36); }\r\n.kpan-hero__cta svg { width: 18px; height: 18px; stroke: #FFFFFF; fill: none; }\r\n.kpan-hero__rating {\r\n  display: flex;\r\n  align-items: center;\r\n  gap: 10px;\r\n}\r\n.kpan-hero__cta:hover,\r\n.kpan-hero__cta:focus,\r\n.kpan-hero__cta:active {\r\n  color: #EDF2F9 !important;\r\n  text-decoration: none !important;\r\n}\r\n.kpan-hero__cta:hover svg,\r\n.kpan-hero__cta:focus svg,\r\n.kpan-hero__cta:active svg {\r\n  stroke: #EDF2F9 !important;\r\n}\r\n.kpan-hero__rating-stars { display: flex; gap: 1px; }\r\n.kpan-hero__rating-stars svg { width: 16px; height: 16px; fill: #8453AC; }\r\n.kpan-hero__rating-text { font-size: 13.5px; color: rgba(20,36,69,0.7); line-height: 1.3; }\r\n.kpan-hero__rating-text strong { color: #142445; font-weight: 700; }\r\n.kpan-hero__cta-note { font-size: 13.5px; color: rgba(20,36,69,0.56); }\r\n.kpan-hero__trust {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 14px;\r\n  margin-top: 38px;\r\n  padding-top: 34px;\r\n  border-top: 1px solid #eceef8;\r\n}\r\n.kpan-hero__trust-item {\r\n  flex: 1 1 0;\r\n  min-width: 100px;\r\n  padding: 14px 16px;\r\n  background: rgba(255,255,255,0.7);\r\n  border: 1px solid #eceef8;\r\n  border-radius: 14px;\r\n}\r\n.kpan-hero__trust-num { font-size: 22px; font-weight: 700; color: #142445; line-height: 1; }\r\n.kpan-hero__trust-label { font-size: 12.5px; color: rgba(20,36,69,0.62); margin-top: 6px; line-height: 1.3; }\r\n.kpan-hero__media { position: relative; }\r\n.kpan-hero__media::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  inset: 18px -18px -18px 18px;\r\n  background: linear-gradient(135deg, #8453AC, #142445);\r\n  border-radius: 28px;\r\n  opacity: 0.16;\r\n  z-index: 0;\r\n}\r\n.kpan-hero__photo {\r\n  position: relative;\r\n  z-index: 1;\r\n  width: 100%;\r\n  height: auto;\r\n  aspect-ratio: 4 \/ 3;\r\n  object-fit: cover;\r\n  border-radius: 28px !important;\r\n  overflow: hidden;\r\n  clip-path: inset(0 round 28px);\r\n  background: #D2D9FD;\r\n  box-shadow: 0 22px 48px rgba(20,36,69,0.16), 0 6px 16px rgba(132,83,172,0.12);\r\n  display: block;\r\n  animation: kpanHeroFloat 6s ease-in-out infinite;\r\n  transition: box-shadow 0.3s ease, transform 0.3s ease;\r\n}\r\n.kpan-hero__photo:hover {\r\n  box-shadow: 0 30px 64px rgba(20,36,69,0.22), 0 10px 24px rgba(132,83,172,0.18);\r\n}\r\n@keyframes kpanHeroFloat {\r\n  0%   { transform: translateY(0); }\r\n  50%  { transform: translateY(-10px); }\r\n  100% { transform: translateY(0); }\r\n}\r\n.kpan-hero__chip {\r\n  position: absolute;\r\n  z-index: 2;\r\n  left: -14px; bottom: 26px;\r\n  background: #FFFFFF;\r\n  border-radius: 16px;\r\n  padding: 14px 20px;\r\n  box-shadow: 0 16px 40px rgba(20,36,69,0.16);\r\n  display: flex;\r\n  align-items: center;\r\n  gap: 12px;\r\n}\r\n.kpan-hero__chip-icon {\r\n  width: 40px; height: 40px;\r\n  border-radius: 11px;\r\n  background: linear-gradient(135deg, #8453AC, #142445);\r\n  display: flex; align-items: center; justify-content: center;\r\n  color: #FFFFFF; font-weight: 700; font-size: 17px;\r\n}\r\n.kpan-hero__chip-text { font-size: 13px; color: rgba(20,36,69,0.66); line-height: 1.3; }\r\n.kpan-hero__chip-text strong { display: block; font-size: 15px; font-weight: 700; color: #142445; }\r\n@media (max-width: 880px) {\r\n  .kpan-hero__inner { grid-template-columns: 1fr; gap: 44px; }\r\n  .kpan-hero__media { order: -1; max-width: 540px; }\r\n}\r\n@media (max-width: 480px) {\r\n  .kpan-hero { padding: 56px 16px 52px; }\r\n  .kpan-hero__actions { gap: 14px; }\r\n  .kpan-hero__chip { left: 12px; }\r\n}\r\n@media (prefers-reduced-motion: reduce) {\r\n  .kpan-hero__cta { transition: none; }\r\n}\r\n<\/style>\r\n<div class=\"kpan-hero__inner\">\r\n  <div class=\"kpan-hero__content\">\r\n    <span class=\"kpan-hero__badge\">Konsultacja podatkowa<\/span>\r\n    <h1 class=\"kpan-hero__h1\">Sprawd\u017a, ile naprawd\u0119 mo\u017cesz zaoszcz\u0119dzi\u0107 na podatkach <span>\u2014 w 60 minut z doradc\u0105<\/span><\/h1>\r\n    <p class=\"kpan-hero__lead\">\r\n      Konkretna analiza Twojej sytuacji i jasne, dopasowane rekomendacje od licencjonowanego\r\n      doradcy podatkowego. Online, termin w 24\u201348 h \u2014 bez og\u00f3lnik\u00f3w z internetu.\r\n    <\/p>\r\n    <div class=\"kpan-hero__actions\">\r\n      <a class=\"kpan-hero__cta\" href=\"#kpan-rezerwacja\">\r\n        Zarezerwuj termin \u2014 615 z\u0142\r\n        <svg viewBox=\"0 0 24 24\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n      <\/a>\r\n      <div class=\"kpan-hero__rating\">\r\n        <div class=\"kpan-hero__rating-stars\">\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n        <\/div>\r\n        <span class=\"kpan-hero__rating-text\"><strong>4,9 \/ 5<\/strong> w Google<\/span>\r\n      <\/div>\r\n    <\/div>\r\n    <span class=\"kpan-hero__cta-note\">P\u0142atno\u015b\u0107 online potwierdza rezerwacj\u0119 \u00b7 Faktura VAT \u00b7 Koszt firmowy<\/span>\r\n\r\n    <div class=\"kpan-hero__trust\">\r\n      <div class=\"kpan-hero__trust-item kpan-anim\" style=\"--d:0ms\">\r\n        <div class=\"kpan-hero__trust-num\"><span data-count=\"23\">0<\/span> lata<\/div>\r\n        <div class=\"kpan-hero__trust-label\">na rynku<\/div>\r\n      <\/div>\r\n      <div class=\"kpan-hero__trust-item kpan-anim\" style=\"--d:100ms\">\r\n        <div class=\"kpan-hero__trust-num\"><span data-count=\"3500\" data-sep=\"1\">0<\/span>+<\/div>\r\n        <div class=\"kpan-hero__trust-label\">klient\u00f3w<\/div>\r\n      <\/div>\r\n      <div class=\"kpan-hero__trust-item kpan-anim\" style=\"--d:200ms\">\r\n        <div class=\"kpan-hero__trust-num\"><span data-count=\"5\">0<\/span><\/div>\r\n        <div class=\"kpan-hero__trust-label\">biur w Polsce<\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"kpan-hero__media kpan-anim\" style=\"--d:150ms\">\r\n    <!-- ZDJ\u0118CIE: zesp\u00f3\u0142 doradc\u00f3w KPAN \u2014 grupowe zdj\u0119cie 4-5 os\u00f3b, kadr poziomy (orientacja pozioma 4:3), jasne, profesjonalne, biznesowe stroje, naturalne \u015bwiat\u0142o, atmosfera kompetencji i przyst\u0119pno\u015bci. Rozdzielczo\u015b\u0107 min. 1200x900 px. -->\r\n    <img fetchpriority=\"high\" decoding=\"async\" class=\"kpan-hero__photo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2026\/06\/1-1.jpg\" alt=\"Zesp\u00f3\u0142 licencjonowanych doradc\u00f3w podatkowych KPAN\" width=\"1200\" height=\"900\" loading=\"eager\">\r\n    <div class=\"kpan-hero__chip\">\r\n      <div class=\"kpan-hero__chip-icon\">KIDP<\/div>\r\n      <div class=\"kpan-hero__chip-text\"><strong>Licencjonowani<\/strong>doradcy podatkowi<\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\r\n\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea98397 elementor-widget elementor-widget-html\" data-id=\"ea98397\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 2 \u2014 PROBLEM \/ Brzmi znajomo?                          -->\r\n<!-- T\u0142o lawendowe z dekoracj\u0105.                                   -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-problem\">\r\n<style>\r\n.kpan-problem *,\r\n.kpan-problem *::before,\r\n.kpan-problem *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-problem {\r\n  font-family: 'Poppins', sans-serif;\r\n  position: relative;\r\n  overflow: hidden;\r\n  background: #F3F4FC;\r\n  padding: 92px 24px;\r\n  color: #142445;\r\n}\r\n.kpan-problem::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  top: -160px; left: 50%;\r\n  transform: translateX(-50%);\r\n  width: 720px; height: 360px;\r\n  background: radial-gradient(ellipse, rgba(132,83,172,0.10), rgba(132,83,172,0) 70%);\r\n  pointer-events: none;\r\n}\r\n.kpan-problem__inner { position: relative; z-index: 1; max-width: 1140px; margin: 0 auto; }\r\n.kpan-problem__header { max-width: 760px; margin: 0 auto 52px; text-align: center; }\r\n.kpan-problem__eyebrow {\r\n  display: inline-block; background: #FFFFFF; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n  box-shadow: 0 4px 14px rgba(20,36,69,0.05);\r\n}\r\n.kpan-problem__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.14;\r\n  letter-spacing: -0.02em; color: #142445;\r\n}\r\n.kpan-problem__grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 22px; margin-bottom: 36px; }\r\n.kpan-problem__card {\r\n  position: relative;\r\n  background: #FFFFFF; border-radius: 20px; padding: 34px 30px 32px;\r\n  box-shadow: 0 10px 40px rgba(20,36,69,0.06);\r\n  border: 1px solid #eceef8;\r\n  transition: transform 0.2s ease, box-shadow 0.2s ease;\r\n}\r\n.kpan-problem__card:hover { transform: translateY(-4px); box-shadow: 0 18px 50px rgba(132,83,172,0.14); }\r\n.kpan-problem__card-icon {\r\n  width: 52px; height: 52px; border-radius: 14px;\r\n  background: #D2D9FD; display: flex; align-items: center; justify-content: center;\r\n  margin-bottom: 20px;\r\n}\r\n.kpan-problem__card-icon svg { width: 26px; height: 26px; stroke: #8453AC; fill: none; }\r\n.kpan-problem__card-title { font-size: 18px; font-weight: 600; line-height: 1.3; color: #142445; margin-bottom: 12px; }\r\n.kpan-problem__card-text { font-size: 15px; font-weight: 400; line-height: 1.6; color: rgba(20,36,69,0.7); }\r\n.kpan-problem__banner {\r\n  background: linear-gradient(135deg, #8453AC, #142445);\r\n  border-radius: 20px; padding: 30px 34px; text-align: center;\r\n  font-size: 19px; font-weight: 500; line-height: 1.5; color: #FFFFFF;\r\n  box-shadow: 0 18px 46px rgba(20,36,69,0.18);\r\n}\r\n.kpan-problem__banner strong { font-weight: 700; }\r\n@media (max-width: 720px) { .kpan-problem__grid { grid-template-columns: 1fr; } }\r\n@media (max-width: 480px) { .kpan-problem { padding: 68px 16px; } }\r\n@media (prefers-reduced-motion: reduce) { .kpan-problem__card { transition: none; } }\r\n<\/style>\r\n<div class=\"kpan-problem__inner\">\r\n  <div class=\"kpan-problem__header kpan-anim\">\r\n    <span class=\"kpan-problem__eyebrow\">Brzmi znajomo?<\/span>\r\n    <h2 class=\"kpan-problem__h2\">Wi\u0119kszo\u015b\u0107 przedsi\u0119biorc\u00f3w przep\u0142aca \u2014 bo nikt im nie pokaza\u0142, gdzie trac\u0105<\/h2>\r\n  <\/div>\r\n  <div class=\"kpan-problem__grid\">\r\n    <div class=\"kpan-problem__card kpan-anim\" style=\"--d:0ms\">\r\n      <div class=\"kpan-problem__card-icon\">\r\n        <svg viewBox=\"0 0 24 24\" stroke-width=\"1.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 1v22M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg>\r\n      <\/div>\r\n      <div class=\"kpan-problem__card-title\">P\u0142acisz wysoki podatek i nie wiesz, czy musisz<\/div>\r\n      <p class=\"kpan-problem__card-text\">Forma opodatkowania, sk\u0142adka zdrowotna, wyp\u0142ata zysku \u2014 drobne decyzje, kt\u00f3re rocznie kosztuj\u0105 kilkana\u015bcie tysi\u0119cy z\u0142otych.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-problem__card kpan-anim\" style=\"--d:90ms\">\r\n      <div class=\"kpan-problem__card-icon\">\r\n        <svg viewBox=\"0 0 24 24\" stroke-width=\"1.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 2l8 4v6c0 5-3.5 8-8 10-4.5-2-8-5-8-10V6z\"\/><path d=\"M12 8v4M12 16h.01\"\/><\/svg>\r\n      <\/div>\r\n      <div class=\"kpan-problem__card-title\">Boisz si\u0119 kontroli i niejasnych przepis\u00f3w<\/div>\r\n      <p class=\"kpan-problem__card-text\">KSeF, zmiany w CIT, ukryte zyski w esto\u0144skim CIT \u2014 jeden b\u0142\u0105d potrafi oznacza\u0107 dop\u0142at\u0119 i odsetki.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-problem__card kpan-anim\" style=\"--d:180ms\">\r\n      <div class=\"kpan-problem__card-icon\">\r\n        <svg viewBox=\"0 0 24 24\" stroke-width=\"1.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><path d=\"M9.1 9a3 3 0 0 1 5.8 1c0 2-3 3-3 3M12 17h.01\"\/><\/svg>\r\n      <\/div>\r\n      <div class=\"kpan-problem__card-title\">Nie wiesz, czy esto\u0144ski CIT lub fundacja s\u0105 dla Ciebie<\/div>\r\n      <p class=\"kpan-problem__card-text\">S\u0142ysza\u0142e\u015b, \u017ce mo\u017cna zap\u0142aci\u0107 mniej i zabezpieczy\u0107 maj\u0105tek \u2014 ale brakuje konkretnej odpowiedzi dla Twojej sytuacji.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n  <div class=\"kpan-problem__banner kpan-anim\">\r\n    Brak strategii podatkowej to nie oszcz\u0119dno\u015b\u0107. To <strong>cichy koszt<\/strong>, kt\u00f3ry p\u0142acisz co miesi\u0105c.\r\n  <\/div>\r\n<\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7099f35 elementor-widget elementor-widget-html\" data-id=\"7099f35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 3 \u2014 DORADCA vs KSI\u0118GOWY                               -->\r\n<!-- T\u0142o bia\u0142e. Tabela z ikonami \u2713 \/ \u2715.                          -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-roznica\">\r\n<style>\r\n.kpan-roznica *,\r\n.kpan-roznica *::before,\r\n.kpan-roznica *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-roznica {\r\n  font-family: 'Poppins', sans-serif;\r\n  background: #FFFFFF;\r\n  padding: 92px 24px;\r\n  color: #142445;\r\n}\r\n.kpan-roznica__inner { max-width: 1000px; margin: 0 auto; }\r\n.kpan-roznica__header { max-width: 820px; margin: 0 auto 44px; text-align: center; }\r\n.kpan-roznica__eyebrow {\r\n  display: inline-block; background: #D2D9FD; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n}\r\n.kpan-roznica__h2 {\r\n  font-size: clamp(24px, 3.2vw, 40px); font-weight: 700; line-height: 1.16;\r\n  letter-spacing: -0.02em; color: #142445; margin-bottom: 18px;\r\n}\r\n.kpan-roznica__intro { font-size: 16.5px; font-weight: 400; line-height: 1.66; color: rgba(20,36,69,0.74); }\r\n.kpan-roznica__intro strong { color: #142445; font-weight: 600; }\r\n.kpan-roznica__table {\r\n  border-radius: 20px; overflow: hidden; margin-bottom: 32px;\r\n  box-shadow: 0 14px 50px rgba(20,36,69,0.08);\r\n  border: 1px solid #eceef8;\r\n}\r\n.kpan-roznica__row { display: grid; grid-template-columns: 1.5fr 1fr 1fr; }\r\n.kpan-roznica__row--head .kpan-roznica__c { padding: 18px 20px; font-weight: 600; font-size: 13.5px; letter-spacing: 0.02em; }\r\n.kpan-roznica__row--head .kpan-roznica__c--label { background: #142445; color: #FFFFFF; }\r\n.kpan-roznica__row--head .kpan-roznica__c--a { background: #8453AC; color: #FFFFFF; text-align: center; }\r\n.kpan-roznica__row--head .kpan-roznica__c--b { background: #1d2f54; color: rgba(255,255,255,0.82); text-align: center; }\r\n.kpan-roznica__c { padding: 15px 20px; font-size: 14.5px; line-height: 1.5; border-top: 1px solid #eef0f8; }\r\n.kpan-roznica__row:nth-child(even):not(.kpan-roznica__row--head) .kpan-roznica__c { background: #fafbff; }\r\n.kpan-roznica__c--label { font-weight: 500; color: #142445; }\r\n.kpan-roznica__c--a, .kpan-roznica__c--b { text-align: center; }\r\n.kpan-roznica__yes, .kpan-roznica__no {\r\n  display: inline-flex; align-items: center; justify-content: center;\r\n  width: 28px; height: 28px; border-radius: 50%;\r\n}\r\n.kpan-roznica__yes { background: #D2D9FD; }\r\n.kpan-roznica__yes svg { width: 15px; height: 15px; stroke: #8453AC; stroke-width: 3; fill: none; }\r\n.kpan-roznica__no { background: #eef0f8; }\r\n.kpan-roznica__no svg { width: 13px; height: 13px; stroke: rgba(20,36,69,0.4); stroke-width: 2.6; fill: none; }\r\n.kpan-roznica__note {\r\n  font-size: 16px; line-height: 1.66; color: rgba(20,36,69,0.74);\r\n  text-align: center; max-width: 820px; margin: 0 auto 34px;\r\n}\r\n.kpan-roznica__note strong { color: #142445; font-weight: 600; }\r\n.kpan-roznica__cta-wrap { text-align: center; }\r\n.kpan-roznica__cta {\r\n  display: inline-flex; align-items: center; gap: 10px;\r\n  background: linear-gradient(135deg, #8453AC, #142445); color: #FFFFFF;\r\n  font-size: 16px; font-weight: 600; text-decoration: none;\r\n  padding: 16px 38px; border-radius: 12px;\r\n  box-shadow: 0 12px 32px rgba(132,83,172,0.26);\r\n  transition: transform 0.18s ease, box-shadow 0.18s ease;\r\n}\r\n.kpan-roznica__cta:hover { transform: translateY(-2px); box-shadow: 0 16px 40px rgba(132,83,172,0.34); }\r\n.kpan-roznica__cta svg { width: 18px; height: 18px; stroke: #FFFFFF; stroke-width: 2.5; fill: none; }\r\n@media (max-width: 600px) {\r\n  .kpan-roznica__row { grid-template-columns: 1.4fr 0.8fr 0.8fr; }\r\n  .kpan-roznica__c { padding: 13px 12px; font-size: 13px; }\r\n  .kpan-roznica__row--head .kpan-roznica__c { font-size: 11.5px; padding: 14px 10px; }\r\n}\r\n@media (max-width: 480px) { .kpan-roznica { padding: 68px 16px; } }\r\n@media (prefers-reduced-motion: reduce) { .kpan-roznica__cta { transition: none; } }\r\n<\/style>\r\n<div class=\"kpan-roznica__inner\">\r\n  <div class=\"kpan-roznica__header\">\r\n    <span class=\"kpan-roznica__eyebrow\">Cz\u0119sty i kosztowny b\u0142\u0105d<\/span>\r\n    <h2 class=\"kpan-roznica__h2\">\u201eZapytam swojego ksi\u0119gowego\" \u2014 i tu zaczyna si\u0119 problem<\/h2>\r\n    <p class=\"kpan-roznica__intro\">\r\n      Gdy pojawia si\u0119 pytanie o optymalizacj\u0119, esto\u0144ski CIT, przekszta\u0142cenie czy fundacj\u0119\r\n      rodzinn\u0105, pierwszy odruch brzmi: <strong>zapytam ksi\u0119gowego<\/strong>. Naturalny \u2014 ale\r\n      b\u0142\u0119dny. Ksi\u0119gowy rozlicza to, co ju\u017c si\u0119 wydarzy\u0142o. <strong>Doradca podatkowy planuje\r\n      to, co dopiero ma nast\u0105pi\u0107<\/strong>, wydaje opinie, reprezentuje Ci\u0119 przed s\u0105dami\r\n      administracyjnymi i bierze za to zawodow\u0105 odpowiedzialno\u015b\u0107.\r\n    <\/p>\r\n  <\/div>\r\n\r\n  <div class=\"kpan-roznica__table kpan-anim\">\r\n    <div class=\"kpan-roznica__row kpan-roznica__row--head\">\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--label\">Zakres i odpowiedzialno\u015b\u0107<\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--a\">Doradca podatkowy<\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--b\">Ksi\u0119gowy<\/div>\r\n    <\/div>\r\n    <div class=\"kpan-roznica__row\">\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--label\">Planowanie strategii podatkowej<\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--a\"><span class=\"kpan-roznica__yes\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><\/span><\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--b\"><span class=\"kpan-roznica__no\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\"><path d=\"M6 6l12 12M18 6L6 18\"\/><\/svg><\/span><\/div>\r\n    <\/div>\r\n    <div class=\"kpan-roznica__row\">\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--label\">Wydawanie opinii i interpretacji<\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--a\"><span class=\"kpan-roznica__yes\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><\/span><\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--b\"><span class=\"kpan-roznica__no\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\"><path d=\"M6 6l12 12M18 6L6 18\"\/><\/svg><\/span><\/div>\r\n    <\/div>\r\n    <div class=\"kpan-roznica__row\">\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--label\">Reprezentacja przed s\u0105dami administracyjnymi<\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--a\"><span class=\"kpan-roznica__yes\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><\/span><\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--b\"><span class=\"kpan-roznica__no\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\"><path d=\"M6 6l12 12M18 6L6 18\"\/><\/svg><\/span><\/div>\r\n    <\/div>\r\n    <div class=\"kpan-roznica__row\">\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--label\">Egzamin pa\u0144stwowy i wpis na list\u0119 KIDP<\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--a\"><span class=\"kpan-roznica__yes\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><\/span><\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--b\"><span class=\"kpan-roznica__no\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\"><path d=\"M6 6l12 12M18 6L6 18\"\/><\/svg><\/span><\/div>\r\n    <\/div>\r\n    <div class=\"kpan-roznica__row\">\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--label\">Obowi\u0105zkowa polisa OC i tajemnica zawodowa<\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--a\"><span class=\"kpan-roznica__yes\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><\/span><\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--b\"><span class=\"kpan-roznica__no\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\"><path d=\"M6 6l12 12M18 6L6 18\"\/><\/svg><\/span><\/div>\r\n    <\/div>\r\n    <div class=\"kpan-roznica__row\">\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--label\">Prowadzenie ksi\u0105g i bie\u017c\u0105ce rozliczenia<\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--a\"><span class=\"kpan-roznica__yes\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><\/span><\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--b\"><span class=\"kpan-roznica__yes\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><\/span><\/div>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <p class=\"kpan-roznica__note\">\r\n    Strategiczne i ryzykowne sprawy podatkowe to zadanie dla <strong>doradcy podatkowego<\/strong>\r\n    \u2014 popartego egzaminem pa\u0144stwowym, etyk\u0105 zawodow\u0105, obowi\u0105zkow\u0105 polis\u0105 OC i tajemnic\u0105\r\n    zawodow\u0105. Ksi\u0119gowy jest niezast\u0105piony w prowadzeniu ksi\u0105g, ale to nie on zaprojektuje\r\n    Twoj\u0105 strategi\u0119.\r\n  <\/p>\r\n  <div class=\"kpan-roznica__cta-wrap\">\r\n    <a class=\"kpan-roznica__cta\" href=\"#kpan-rezerwacja\">Porozmawiaj z doradc\u0105 \u2014 615 z\u0142\r\n      <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n    <\/a>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc9fa62 elementor-widget elementor-widget-html\" data-id=\"cc9fa62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 4 \u2014 CO DOSTAJESZ ZA 615 Z\u0141                            -->\r\n<!-- T\u0142o lawendowe.                                               -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-oferta\">\r\n<style>\r\n.kpan-oferta *,\r\n.kpan-oferta *::before,\r\n.kpan-oferta *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-oferta {\r\n  font-family: 'Poppins', sans-serif;\r\n  position: relative; overflow: hidden;\r\n  background: #F3F4FC; padding: 92px 24px; color: #142445;\r\n}\r\n.kpan-oferta::before {\r\n  content: \"\"; position: absolute; top: -140px; right: -120px;\r\n  width: 460px; height: 460px;\r\n  background: radial-gradient(circle, rgba(132,83,172,0.10), rgba(132,83,172,0) 70%);\r\n  pointer-events: none;\r\n}\r\n.kpan-oferta__inner { position: relative; z-index: 1; max-width: 1140px; margin: 0 auto; }\r\n.kpan-oferta__header { max-width: 840px; margin: 0 auto 46px; text-align: center; }\r\n.kpan-oferta__eyebrow {\r\n  display: inline-block; background: #FFFFFF; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n  box-shadow: 0 4px 14px rgba(20,36,69,0.05);\r\n}\r\n.kpan-oferta__h2 {\r\n  font-size: clamp(24px, 3.2vw, 40px); font-weight: 700; line-height: 1.16;\r\n  letter-spacing: -0.02em; color: #142445; margin-bottom: 16px;\r\n}\r\n.kpan-oferta__definicja { font-size: 16.5px; font-weight: 400; line-height: 1.66; color: rgba(20,36,69,0.76); }\r\n.kpan-oferta__grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 22px; margin-bottom: 24px; }\r\n.kpan-oferta__card {\r\n  position: relative; background: #FFFFFF; border-radius: 20px; padding: 34px 28px 30px;\r\n  box-shadow: 0 10px 40px rgba(20,36,69,0.06); border: 1px solid #eceef8;\r\n  overflow: hidden; transition: transform 0.2s ease, box-shadow 0.2s ease;\r\n}\r\n.kpan-oferta__card::before {\r\n  content: \"\"; position: absolute; top: 0; left: 0; right: 0; height: 4px;\r\n  background: linear-gradient(90deg, #8453AC, #142445);\r\n}\r\n.kpan-oferta__card:hover { transform: translateY(-4px); box-shadow: 0 18px 50px rgba(132,83,172,0.14); }\r\n.kpan-oferta__icon {\r\n  width: 56px; height: 56px; border-radius: 15px;\r\n  background: linear-gradient(135deg, rgba(132,83,172,0.16), rgba(210,217,253,0.5));\r\n  display: flex; align-items: center; justify-content: center; margin-bottom: 20px;\r\n}\r\n.kpan-oferta__icon svg { width: 28px; height: 28px; stroke: #8453AC; fill: none; }\r\n.kpan-oferta__card-title { font-size: 17px; font-weight: 600; line-height: 1.3; color: #142445; margin-bottom: 10px; }\r\n.kpan-oferta__card-text { font-size: 14.5px; font-weight: 400; line-height: 1.6; color: rgba(20,36,69,0.7); }\r\n.kpan-oferta__doc {\r\n  position: relative; overflow: hidden;\r\n  background: linear-gradient(135deg, #8453AC, #142445);\r\n  border-radius: 22px; padding: 38px 40px; display: flex; gap: 26px; align-items: center;\r\n  box-shadow: 0 20px 50px rgba(20,36,69,0.2);\r\n}\r\n.kpan-oferta__doc::after {\r\n  content: \"\"; position: absolute; top: -60px; right: -40px;\r\n  width: 240px; height: 240px;\r\n  background: radial-gradient(circle, rgba(255,255,255,0.12), rgba(255,255,255,0) 70%);\r\n}\r\n.kpan-oferta__doc-icon {\r\n  flex: 0 0 auto; width: 64px; height: 64px; border-radius: 16px;\r\n  background: rgba(255,255,255,0.14); display: flex; align-items: center; justify-content: center;\r\n  font-size: 30px;\r\n}\r\n.kpan-oferta__doc-body { position: relative; z-index: 1; }\r\n.kpan-oferta__doc-tag {\r\n  display: inline-block; font-size: 12px; font-weight: 600; letter-spacing: 0.05em;\r\n  text-transform: uppercase; color: #D2D9FD; margin-bottom: 8px;\r\n}\r\n.kpan-oferta__doc-title { font-size: 20px; font-weight: 700; color: #FFFFFF; margin-bottom: 8px; }\r\n.kpan-oferta__doc-text { font-size: 15px; font-weight: 400; line-height: 1.6; color: rgba(255,255,255,0.86); }\r\n.kpan-oferta__doc-text strong { color: #FFFFFF; font-weight: 600; }\r\n@media (max-width: 720px) {\r\n  .kpan-oferta__grid { grid-template-columns: 1fr; }\r\n  .kpan-oferta__doc { flex-direction: column; text-align: center; padding: 32px 24px; }\r\n}\r\n@media (max-width: 480px) { .kpan-oferta { padding: 68px 16px; } }\r\n@media (prefers-reduced-motion: reduce) { .kpan-oferta__card { transition: none; } }\r\n<\/style>\r\n<div class=\"kpan-oferta__inner\">\r\n  <div class=\"kpan-oferta__header kpan-anim\">\r\n    <span class=\"kpan-oferta__eyebrow\">Co dostajesz za 615 z\u0142<\/span>\r\n    <h2 class=\"kpan-oferta__h2\">To nie jest rozmowa \u201eo niczym\". To konkretne odpowiedzi dla Twojej firmy<\/h2>\r\n    <p class=\"kpan-oferta__definicja\">\r\n      Indywidualna konsultacja podatkowa to spotkanie z licencjonowanym doradc\u0105 podatkowym,\r\n      podczas kt\u00f3rego analizujesz konkretn\u0105 sytuacj\u0119 podatkow\u0105 firmy lub osoby fizycznej\r\n      i otrzymujesz rekomendacj\u0119 najkorzystniejszego, zgodnego z prawem rozwi\u0105zania.\r\n      Wychodzisz z niej m\u0105drzejszy, nawet je\u015bli nie zdecydujesz si\u0119 na dalsz\u0105 wsp\u00f3\u0142prac\u0119.\r\n    <\/p>\r\n  <\/div>\r\n  <div class=\"kpan-oferta__grid\">\r\n    <div class=\"kpan-oferta__card kpan-anim\" style=\"--d:0ms\">\r\n      <div class=\"kpan-oferta__icon\"><svg viewBox=\"0 0 24 24\" stroke-width=\"1.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"8\" r=\"4\"\/><path d=\"M4 21c0-4 4-6 8-6s8 2 8 6\"\/><\/svg><\/div>\r\n      <div class=\"kpan-oferta__card-title\">60 minut 1:1 z doradc\u0105 podatkowym<\/div>\r\n      <p class=\"kpan-oferta__card-text\">Rozmawiasz bezpo\u015brednio z licencjonowanym doradc\u0105 \u2014 nie z asystentem ani konsultantem sprzeda\u017cy.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-oferta__card kpan-anim\" style=\"--d:90ms\">\r\n      <div class=\"kpan-oferta__icon\"><svg viewBox=\"0 0 24 24\" stroke-width=\"1.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M9 11l3 3 8-8\"\/><path d=\"M20 12v6a2 2 0 0 1-2 2H6a2 2 0 0 1-2-2V6a2 2 0 0 1 2-2h9\"\/><\/svg><\/div>\r\n      <div class=\"kpan-oferta__card-title\">Analiza Twojej konkretnej sytuacji<\/div>\r\n      <p class=\"kpan-oferta__card-text\">Przygotowujemy si\u0119 przed spotkaniem na podstawie danych, kt\u00f3re przeka\u017cesz \u2014 zero og\u00f3lnik\u00f3w.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-oferta__card kpan-anim\" style=\"--d:180ms\">\r\n<div class=\"kpan-oferta__icon\">\r\n  <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\">\r\n    <path d=\"M9 6h11\" \/>\r\n    <path d=\"M9 12h11\" \/>\r\n    <path d=\"M9 18h11\" \/>\r\n    <path d=\"M4 6l1.5 1.5L8 4.5\" \/>\r\n    <path d=\"M4 12l1.5 1.5L8 10.5\" \/>\r\n    <path d=\"M4 18l1.5 1.5L8 16.5\" \/>\r\n  <\/svg>\r\n<\/div>\r\n      <div class=\"kpan-oferta__card-title\">Konkretne, dopasowane rekomendacje<\/div>\r\n      <p class=\"kpan-oferta__card-text\">Wychodzisz z jasnymi rekomendacjami: gdzie tracisz pieni\u0105dze, gdzie czyha ryzyko i co realnie mo\u017cesz zrobi\u0107.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n  <div class=\"kpan-oferta__doc kpan-anim\">\r\n    <div class=\"kpan-oferta__doc-icon\">\ud83d\udcc4<\/div>\r\n    <div class=\"kpan-oferta__doc-body\">\r\n      <span class=\"kpan-oferta__doc-tag\">Gdy sprawa jest powa\u017cna<\/span>\r\n      <div class=\"kpan-oferta__doc-title\">Pisemna analiza na 20\u201360 stron \u2014 gotowa \u201erecepta\"<\/div>\r\n      <p class=\"kpan-oferta__doc-text\">\r\n        Gdy z konsultacji wynika, \u017ce potrzebne jest co\u015b wi\u0119cej \u2014 np. analiza pod\r\n        przekszta\u0142cenie wraz z ocen\u0105 um\u00f3w z pracownikami i kontrahentami \u2014 przygotowujemy\r\n        szczeg\u00f3\u0142owy dokument z wariantami rozwi\u0105za\u0144 oraz ich skutkami prawnymi i podatkowymi.\r\n        <strong>Dokument 20\u201360 stron, zale\u017cnie od z\u0142o\u017cono\u015bci biznesu.<\/strong>\r\n      <\/p>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61d5d1d elementor-widget elementor-widget-html\" data-id=\"61d5d1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 5 \u2014 JAK TO DZIA\u0141A (3 kroki z lini\u0105 \u0142\u0105cz\u0105c\u0105)           -->\r\n<!-- T\u0142o bia\u0142e.                                                   -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-proces\">\r\n<style>\r\n.kpan-proces *,\r\n.kpan-proces *::before,\r\n.kpan-proces *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-proces { font-family: 'Poppins', sans-serif; background: #FFFFFF; padding: 92px 24px; color: #142445; }\r\n.kpan-proces__inner { max-width: 1080px; margin: 0 auto; }\r\n.kpan-proces__header { text-align: center; margin-bottom: 56px; }\r\n.kpan-proces__eyebrow {\r\n  display: inline-block; background: #D2D9FD; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n}\r\n.kpan-proces__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445;\r\n}\r\n.kpan-proces__grid { position: relative; display: grid; grid-template-columns: repeat(3, 1fr); gap: 26px; }\r\n.kpan-proces__grid::before {\r\n  content: \"\"; position: absolute; top: 38px; left: 16%; right: 16%; height: 2px;\r\n  background: repeating-linear-gradient(90deg, #D2D9FD 0 8px, transparent 8px 16px);\r\n  z-index: 0;\r\n}\r\n.kpan-proces__card {\r\n  position: relative; z-index: 1; background: #FFFFFF; border-radius: 20px;\r\n  padding: 0 28px 32px; text-align: center;\r\n}\r\n.kpan-proces__num {\r\n  display: inline-flex; align-items: center; justify-content: center;\r\n  width: 76px; height: 76px; border-radius: 22px; margin-bottom: 22px;\r\n  background: linear-gradient(135deg, #8453AC, #142445); color: #FFFFFF;\r\n  font-size: 30px; font-weight: 700;\r\n  box-shadow: 0 14px 32px rgba(132,83,172,0.3);\r\n}\r\n.kpan-proces__card-title { font-size: 19px; font-weight: 600; line-height: 1.3; color: #142445; margin-bottom: 10px; }\r\n.kpan-proces__card-text { font-size: 14.5px; font-weight: 400; line-height: 1.6; color: rgba(20,36,69,0.7); }\r\n.kpan-proces__cta-wrap { margin-top: 52px; text-align: center; }\r\n.kpan-proces__cta {\r\n  display: inline-flex; align-items: center; gap: 10px;\r\n  background: linear-gradient(135deg, #8453AC, #142445); color: #FFFFFF;\r\n  font-size: 16px; font-weight: 600; text-decoration: none; padding: 16px 38px; border-radius: 12px;\r\n  box-shadow: 0 12px 32px rgba(132,83,172,0.26);\r\n  transition: transform 0.18s ease, box-shadow 0.18s ease;\r\n}\r\n.kpan-proces__cta:hover { transform: translateY(-2px); box-shadow: 0 16px 40px rgba(132,83,172,0.34); }\r\n.kpan-proces__cta svg { width: 18px; height: 18px; stroke: #FFFFFF; stroke-width: 2.5; fill: none; }\r\n@media (max-width: 720px) {\r\n  .kpan-proces__grid { grid-template-columns: 1fr; gap: 32px; }\r\n  .kpan-proces__grid::before { display: none; }\r\n}\r\n@media (max-width: 480px) { .kpan-proces { padding: 68px 16px; } }\r\n@media (prefers-reduced-motion: reduce) { .kpan-proces__cta { transition: none; } }\r\n<\/style>\r\n<div class=\"kpan-proces__inner\">\r\n  <div class=\"kpan-proces__header kpan-anim\">\r\n    <span class=\"kpan-proces__eyebrow\">Prosto i bez stresu<\/span>\r\n    <h2 class=\"kpan-proces__h2\">Jak to dzia\u0142a \u2014 3 kroki do konsultacji<\/h2>\r\n  <\/div>\r\n  <div class=\"kpan-proces__grid\">\r\n    <div class=\"kpan-proces__card kpan-anim\" style=\"--d:0ms\">\r\n      <div class=\"kpan-proces__num\">1<\/div>\r\n      <div class=\"kpan-proces__card-title\">Wybierz termin<\/div>\r\n      <p class=\"kpan-proces__card-text\">Zaznacz dogodny dzie\u0144 i godzin\u0119 w kalendarzu online. Wolne terminy zwykle w ci\u0105gu 24\u201348 h.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-proces__card kpan-anim\" style=\"--d:90ms\">\r\n      <div class=\"kpan-proces__num\">2<\/div>\r\n      <div class=\"kpan-proces__card-title\">Zap\u0142a\u0107 i potwierd\u017a<\/div>\r\n      <p class=\"kpan-proces__card-text\">Bezpieczna p\u0142atno\u015b\u0107 online (615 z\u0142) potwierdza rezerwacj\u0119. Otrzymujesz faktur\u0119 i list\u0119 rzeczy do przygotowania.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-proces__card kpan-anim\" style=\"--d:180ms\">\r\n      <div class=\"kpan-proces__num\">3<\/div>\r\n      <div class=\"kpan-proces__card-title\">Spotkaj si\u0119 z doradc\u0105<\/div>\r\n      <p class=\"kpan-proces__card-text\">60 minut online z doradc\u0105. Wychodzisz z konkretnymi rekomendacjami dla swojej firmy.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n  <div class=\"kpan-proces__cta-wrap\">\r\n    <a class=\"kpan-proces__cta\" href=\"#kpan-rezerwacja\">Wybierz termin teraz\r\n      <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n    <\/a>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0fa84ee elementor-widget elementor-widget-html\" data-id=\"0fa84ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 6 \u2014 DLA KOGO TO JEST                                  -->\r\n<!-- T\u0142o lawendowe.                                               -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-dlakogo\">\r\n<style>\r\n.kpan-dlakogo *,\r\n.kpan-dlakogo *::before,\r\n.kpan-dlakogo *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-dlakogo { font-family: 'Poppins', sans-serif; background: #F3F4FC; padding: 92px 24px; color: #142445; }\r\n.kpan-dlakogo__inner { max-width: 1000px; margin: 0 auto; }\r\n.kpan-dlakogo__header { text-align: center; margin-bottom: 46px; }\r\n.kpan-dlakogo__eyebrow {\r\n  display: inline-block; background: #FFFFFF; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n  box-shadow: 0 4px 14px rgba(20,36,69,0.05);\r\n}\r\n.kpan-dlakogo__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445;\r\n}\r\n.kpan-dlakogo__grid { display: grid; grid-template-columns: repeat(2, 1fr); gap: 24px; }\r\n.kpan-dlakogo__card { background: #FFFFFF; border-radius: 20px; padding: 36px 32px; box-shadow: 0 10px 40px rgba(20,36,69,0.06); border: 1px solid #eceef8; }\r\n.kpan-dlakogo__card--yes { border: 2px solid #8453AC; box-shadow: 0 16px 50px rgba(132,83,172,0.14); }\r\n.kpan-dlakogo__card-head { display: flex; align-items: center; gap: 12px; margin-bottom: 22px; }\r\n.kpan-dlakogo__card-mark { width: 36px; height: 36px; border-radius: 11px; display: flex; align-items: center; justify-content: center; }\r\n.kpan-dlakogo__card-mark--yes { background: linear-gradient(135deg, #8453AC, #142445); }\r\n.kpan-dlakogo__card-mark--no { background: #eef0f8; }\r\n.kpan-dlakogo__card-mark svg { width: 18px; height: 18px; stroke-width: 3; fill: none; stroke-linecap: round; stroke-linejoin: round; }\r\n.kpan-dlakogo__card-mark--yes svg { stroke: #FFFFFF; }\r\n.kpan-dlakogo__card-mark--no svg { stroke: rgba(20,36,69,0.45); }\r\n.kpan-dlakogo__card-title { font-size: 18px; font-weight: 700; color: #142445; }\r\n.kpan-dlakogo__list { list-style: none; display: flex; flex-direction: column; gap: 15px; }\r\n.kpan-dlakogo__item { display: flex; gap: 12px; align-items: flex-start; font-size: 15px; line-height: 1.5; color: rgba(20,36,69,0.8); }\r\n.kpan-dlakogo__dot { flex: 0 0 auto; width: 22px; height: 22px; border-radius: 7px; display: flex; align-items: center; justify-content: center; font-size: 13px; font-weight: 700; margin-top: 1px; }\r\n.kpan-dlakogo__dot--yes { background: #D2D9FD; color: #8453AC; }\r\n.kpan-dlakogo__dot--no { background: #eef0f8; color: rgba(20,36,69,0.5); }\r\n@media (max-width: 720px) { .kpan-dlakogo__grid { grid-template-columns: 1fr; } }\r\n@media (max-width: 480px) { .kpan-dlakogo { padding: 68px 16px; } }\r\n<\/style>\r\n<div class=\"kpan-dlakogo__inner\">\r\n  <div class=\"kpan-dlakogo__header kpan-anim\">\r\n    <span class=\"kpan-dlakogo__eyebrow\">Dla kogo to jest<\/span>\r\n    <h2 class=\"kpan-dlakogo__h2\">Sprawd\u017a, czy ta konsultacja jest dla Ciebie<\/h2>\r\n  <\/div>\r\n  <div class=\"kpan-dlakogo__grid\">\r\n    <div class=\"kpan-dlakogo__card kpan-dlakogo__card--yes kpan-anim\" style=\"--d:0ms\">\r\n      <div class=\"kpan-dlakogo__card-head\">\r\n        <span class=\"kpan-dlakogo__card-mark kpan-dlakogo__card-mark--yes\"><svg viewBox=\"0 0 24 24\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><\/span>\r\n        <span class=\"kpan-dlakogo__card-title\">To jest dla Ciebie, je\u015bli\u2026<\/span>\r\n      <\/div>\r\n      <ul class=\"kpan-dlakogo__list\">\r\n        <li class=\"kpan-dlakogo__item\"><span class=\"kpan-dlakogo__dot kpan-dlakogo__dot--yes\">\u2713<\/span>Prowadzisz JDG lub sp\u00f3\u0142k\u0119 i czujesz, \u017ce p\u0142acisz za du\u017co podatku.<\/li>\r\n        <li class=\"kpan-dlakogo__item\"><span class=\"kpan-dlakogo__dot kpan-dlakogo__dot--yes\">\u2713<\/span>Rozwa\u017casz esto\u0144ski CIT, przekszta\u0142cenie lub fundacj\u0119 rodzinn\u0105.<\/li>\r\n        <li class=\"kpan-dlakogo__item\"><span class=\"kpan-dlakogo__dot kpan-dlakogo__dot--yes\">\u2713<\/span>Masz konkretne pytanie podatkowe i chcesz fachowej, wi\u0105\u017c\u0105cej odpowiedzi.<\/li>\r\n        <li class=\"kpan-dlakogo__item\"><span class=\"kpan-dlakogo__dot kpan-dlakogo__dot--yes\">\u2713<\/span>Dosta\u0142e\u015b pismo z urz\u0119du lub spodziewasz si\u0119 kontroli i potrzebujesz strategii.<\/li>\r\n      <\/ul>\r\n    <\/div>\r\n    <div class=\"kpan-dlakogo__card kpan-anim\" style=\"--d:120ms\">\r\n      <div class=\"kpan-dlakogo__card-head\">\r\n        <span class=\"kpan-dlakogo__card-mark kpan-dlakogo__card-mark--no\"><svg viewBox=\"0 0 24 24\"><path d=\"M6 6l12 12M18 6L6 18\"\/><\/svg><\/span>\r\n        <span class=\"kpan-dlakogo__card-title\">To NIE jest dla Ciebie, je\u015bli\u2026<\/span>\r\n      <\/div>\r\n      <ul class=\"kpan-dlakogo__list\">\r\n        <li class=\"kpan-dlakogo__item\"><span class=\"kpan-dlakogo__dot kpan-dlakogo__dot--no\">\u00d7<\/span>Szukasz wy\u0142\u0105cznie darmowej, og\u00f3lnej porady \u201ena szybko\".<\/li>\r\n        <li class=\"kpan-dlakogo__item\"><span class=\"kpan-dlakogo__dot kpan-dlakogo__dot--no\">\u00d7<\/span>Oczekujesz \u201etrik\u00f3w\" omijaj\u0105cych prawo \u2014 dzia\u0142amy wy\u0142\u0105cznie legalnie.<\/li>\r\n        <li class=\"kpan-dlakogo__item\"><span class=\"kpan-dlakogo__dot kpan-dlakogo__dot--no\">\u00d7<\/span>Nie jeste\u015b got\u00f3w udost\u0119pni\u0107 podstawowych danych o swojej sytuacji.<\/li>\r\n        <li class=\"kpan-dlakogo__item\"><span class=\"kpan-dlakogo__dot kpan-dlakogo__dot--no\">\u00d7<\/span>Chcesz tylko zaksi\u0119gowa\u0107 faktur\u0119 \u2014 to rola ksi\u0119gowego, nie doradcy.<\/li>\r\n      <\/ul>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fa0c9f elementor-widget elementor-widget-html\" data-id=\"4fa0c9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 7 \u2014 DORADCY (eksperci)                                -->\r\n<!-- T\u0142o bia\u0142e. Podmie\u0144 placeholdery zdj\u0119\u0107.                       -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-doradcy\">\r\n<style>\r\n.kpan-doradcy__media {\r\n  position: relative;\r\n  margin-bottom: 18px;\r\n  border-radius: 22px;\r\n  overflow: hidden;\r\n}\r\n\r\n.kpan-doradcy__photo {\r\n  width: 100%;\r\n  height: auto;\r\n  aspect-ratio: 1 \/ 1;\r\n  object-fit: cover;\r\n  border-radius: 22px !important;\r\n  background: #D2D9FD;\r\n  display: block;\r\n}\r\n.kpan-doradcy *,\r\n.kpan-doradcy *::before,\r\n.kpan-doradcy *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-doradcy { font-family: 'Poppins', sans-serif; background: #FFFFFF; padding: 92px 24px; color: #142445; }\r\n.kpan-doradcy__inner { max-width: 1160px; margin: 0 auto; }\r\n.kpan-doradcy__header { max-width: 760px; margin: 0 auto 52px; text-align: center; }\r\n.kpan-doradcy__eyebrow {\r\n  display: inline-block; background: #D2D9FD; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n}\r\n.kpan-doradcy__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445; margin-bottom: 16px;\r\n}\r\n.kpan-doradcy__lead { font-size: 17px; font-weight: 400; line-height: 1.6; color: rgba(20,36,69,0.72); }\r\n.kpan-doradcy__grid { display: grid; grid-template-columns: repeat(4, 1fr); gap: 24px; }\r\n.kpan-doradcy__card {\r\n  background: #FFFFFF; border-radius: 20px; padding: 20px 20px 26px;\r\n  box-shadow: 0 10px 40px rgba(20,36,69,0.07); border: 1px solid #eceef8;\r\n  transition: transform 0.2s ease, box-shadow 0.2s ease;\r\n}\r\n.kpan-doradcy__card:hover { transform: translateY(-5px); box-shadow: 0 22px 56px rgba(132,83,172,0.16); }\r\n.kpan-doradcy__media { position: relative; margin-bottom: 18px; }\r\n.kpan-doradcy__photo {\r\n  width: 100%; height: auto; aspect-ratio: 1 \/ 1; object-fit: cover;\r\n  border-radius: 16px; background: #D2D9FD; display: block;\r\n}\r\n.kpan-doradcy__badge {\r\n  position: absolute; left: 12px; bottom: 12px;\r\n  background: rgba(20,36,69,0.88); color: #FFFFFF;\r\n  font-size: 11px; font-weight: 600; letter-spacing: 0.02em;\r\n  padding: 6px 12px; border-radius: 100px; backdrop-filter: blur(4px);\r\n}\r\n.kpan-doradcy__name { font-size: 19px; font-weight: 700; line-height: 1.25; color: #142445; margin-bottom: 8px; }\r\n.kpan-doradcy__kidp {\r\n  display: inline-flex; align-items: center; gap: 6px;\r\n  font-size: 12.5px; font-weight: 600; color: #8453AC;\r\n  background: #F3F4FC; padding: 4px 11px; border-radius: 7px; margin-bottom: 14px;\r\n}\r\n.kpan-doradcy__kidp::before { content: \"\"; width: 6px; height: 6px; border-radius: 50%; background: #8453AC; }\r\n.kpan-doradcy__spec { font-size: 14px; font-weight: 400; line-height: 1.6; color: rgba(20,36,69,0.72); }\r\n@media (max-width: 980px) { .kpan-doradcy__grid { grid-template-columns: repeat(2, 1fr); } }\r\n@media (max-width: 560px) { .kpan-doradcy__grid { grid-template-columns: 1fr; } }\r\n@media (max-width: 480px) { .kpan-doradcy { padding: 68px 16px; } }\r\n@media (prefers-reduced-motion: reduce) { .kpan-doradcy__card { transition: none; } }\r\n<\/style>\r\n<div class=\"kpan-doradcy__inner\">\r\n  <div class=\"kpan-doradcy__header kpan-anim\">\r\n    <span class=\"kpan-doradcy__eyebrow\">Z kim rozmawiasz<\/span>\r\n    <h2 class=\"kpan-doradcy__h2\">Licencjonowani doradcy \u2014 z numerem wpisu KIDP<\/h2>\r\n    <p class=\"kpan-doradcy__lead\">\r\n      Ka\u017cda osoba prowadzi konsultacje osobi\u015bcie i ma numer wpisu na li\u015bcie Krajowej Izby\r\n      Doradc\u00f3w Podatkowych \u2014 mo\u017cesz go zweryfikowa\u0107 w publicznym rejestrze.\r\n    <\/p>\r\n  <\/div>\r\n  <div class=\"kpan-doradcy__grid\">\r\n    <!-- ZDJ\u0118CIE: Dorota Maksimiuk \u2014 portret 1:1, jasne t\u0142o, biznesowy str\u00f3j. min. 800x800 px. -->\r\n    <div class=\"kpan-doradcy__card kpan-anim\" style=\"--d:0ms\">\r\n      <div class=\"kpan-doradcy__media\">\r\n        <img loading=\"lazy\" decoding=\"async\" class=\"kpan-doradcy__photo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2025\/08\/Dorota-Maksimiuk.png\" alt=\"Dorota Maksimiuk \u2014 doradca podatkowy i radca prawny w KPAN\" width=\"800\" height=\"800\" loading=\"lazy\">\r\n        <span class=\"kpan-doradcy__badge\">Doradca \u00b7 Radca prawny<\/span>\r\n      <\/div>\r\n      <h3 class=\"kpan-doradcy__name\">Dorota Maksimiuk<\/h3>\r\n      <span class=\"kpan-doradcy__kidp\">KIDP nr 15072<\/span>\r\n      <p class=\"kpan-doradcy__spec\">Esto\u0144ski CIT, fundacje rodzinne, przekszta\u0142cenia i reprezentacja w sporach ze skarb\u00f3wk\u0105. \u0141\u0105czy do\u015bwiadczenie doradcy podatkowego i radcy prawnego.<\/p>\r\n    <\/div>\r\n    <!-- ZDJ\u0118CIE: Justyna Cyra\u0144ska \u2014 portret 1:1, jasne t\u0142o, biznesowy str\u00f3j. min. 800x800 px. -->\r\n    <div class=\"kpan-doradcy__card kpan-anim\" style=\"--d:90ms\">\r\n      <div class=\"kpan-doradcy__media\">\r\n        <img loading=\"lazy\" decoding=\"async\" class=\"kpan-doradcy__photo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2025\/08\/Justyna-Cyranska-1024x1024.png\" alt=\"Justyna Cyra\u0144ska \u2014 doradca podatkowy i radca prawny w KPAN\" width=\"800\" height=\"800\" loading=\"lazy\">\r\n        <span class=\"kpan-doradcy__badge\">Doradca \u00b7 Radca prawny<\/span>\r\n      <\/div>\r\n      <h3 class=\"kpan-doradcy__name\">Justyna Cyra\u0144ska<\/h3>\r\n      <span class=\"kpan-doradcy__kidp\">KIDP nr 14901<\/span>\r\n      <p class=\"kpan-doradcy__spec\">Reprezentacja przed organami podatkowymi i s\u0105dami wszystkich instancji. Optymalizacja dzia\u0142alno\u015bci gospodarczej i praktyka s\u0105dowa.<\/p>\r\n    <\/div>\r\n    <!-- ZDJ\u0118CIE: Wojciech Michalski \u2014 portret 1:1, jasne t\u0142o, biznesowy str\u00f3j. min. 800x800 px. -->\r\n    <div class=\"kpan-doradcy__card kpan-anim\" style=\"--d:180ms\">\r\n      <div class=\"kpan-doradcy__media\">\r\n        <img loading=\"lazy\" decoding=\"async\" class=\"kpan-doradcy__photo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2025\/09\/Wojciech-Michalski-2048x2048.png\" alt=\"Wojciech Michalski \u2014 doradca podatkowy i agent celny w KPAN\" width=\"800\" height=\"800\" loading=\"lazy\">\r\n        <span class=\"kpan-doradcy__badge\">Doradca \u00b7 Agent celny<\/span>\r\n      <\/div>\r\n      <h3 class=\"kpan-doradcy__name\">Wojciech Michalski<\/h3>\r\n      <span class=\"kpan-doradcy__kidp\">KIDP nr 14433<\/span>\r\n      <p class=\"kpan-doradcy__spec\">Sp\u00f3\u0142ki i JDG, interpretacje podatkowe, wnioski o WIS, opodatkowanie nieruchomo\u015bci i rycza\u0142t. \u0141\u0105czy wiedz\u0119 prawnopodatkow\u0105 z praktyk\u0105 ksi\u0119gow\u0105.<\/p>\r\n    <\/div>\r\n    <!-- ZDJ\u0118CIE: Dawid Bryl \u2014 portret 1:1, jasne t\u0142o, biznesowy str\u00f3j. min. 800x800 px. -->\r\n    <div class=\"kpan-doradcy__card kpan-anim\" style=\"--d:270ms\">\r\n      <div class=\"kpan-doradcy__media\">\r\n        <img loading=\"lazy\" decoding=\"async\" class=\"kpan-doradcy__photo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2026\/06\/O-nas-zdjecia-4-1024x1024.png\" alt=\"Dawid Bryl \u2014 doradca podatkowy w KPAN\" width=\"800\" height=\"800\" loading=\"lazy\">\r\n        <span class=\"kpan-doradcy__badge\">Doradca podatkowy<\/span>\r\n      <\/div>\r\n      <h3 class=\"kpan-doradcy__name\">Dawid Bryl<\/h3>\r\n      <span class=\"kpan-doradcy__kidp\">KIDP nr 14646<\/span>\r\n      <p class=\"kpan-doradcy__spec\">Specjalista od VAT i skutk\u00f3w podatkowych dzia\u0142a\u0144 gospodarczych. By\u0142y konsultant Krajowej Informacji Skarbowej \u2014 zna perspektyw\u0119 skarb\u00f3wki i biznesu.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7366e75 elementor-widget elementor-widget-html\" data-id=\"7366e75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 8 \u2014 KPAN W LICZBACH                                   -->\r\n<!-- T\u0142o granatowe, tekst bia\u0142y.                                  -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-liczby\">\r\n<style>\r\n.kpan-liczby__grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4, minmax(190px, 212px));\r\n  gap: 20px;\r\n  justify-content: center;\r\n}\r\n.kpan-liczby *,\r\n.kpan-liczby *::before,\r\n.kpan-liczby *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-liczby {\r\n  font-family: 'Poppins', sans-serif; position: relative; overflow: hidden;\r\n  background: #142445; padding: 78px 24px; color: #FFFFFF;\r\n}\r\n.kpan-liczby::before {\r\n  content: \"\"; position: absolute; top: -120px; right: -80px; width: 420px; height: 420px;\r\n  background: radial-gradient(circle, rgba(132,83,172,0.4), rgba(132,83,172,0) 70%);\r\n  pointer-events: none;\r\n}\r\n.kpan-liczby::after {\r\n  content: \"\"; position: absolute; bottom: -140px; left: -100px; width: 420px; height: 420px;\r\n  background: radial-gradient(circle, rgba(210,217,253,0.16), rgba(210,217,253,0) 70%);\r\n  pointer-events: none;\r\n}\r\n.kpan-liczby__inner { position: relative; z-index: 1; max-width: 1140px; margin: 0 auto; }\r\n.kpan-liczby__item {\r\n  text-align: center; padding: 24px 14px;\r\n  border-radius: 16px; background: rgba(255,255,255,0.04);\r\n  border: 1px solid rgba(255,255,255,0.08);\r\n}\r\n.kpan-liczby__num {\r\n  font-size: clamp(34px, 4.4vw, 52px); font-weight: 700; line-height: 1;\r\n  letter-spacing: -0.02em; margin-bottom: 12px;\r\n  background: linear-gradient(135deg, #FFFFFF, #D2D9FD);\r\n  -webkit-background-clip: text; background-clip: text; -webkit-text-fill-color: transparent;\r\n}\r\n.kpan-liczby__label { font-size: 13.5px; font-weight: 400; line-height: 1.4; color: rgba(255,255,255,0.72); }\r\n@media (max-width: 720px) { .kpan-liczby__grid { grid-template-columns: repeat(2, 1fr); gap: 14px; } }\r\n@media (max-width: 480px) { .kpan-liczby { padding: 60px 16px; } }\r\n<\/style>\r\n<div class=\"kpan-liczby__inner\">\r\n  <div class=\"kpan-liczby__grid\">\r\n    <div class=\"kpan-liczby__item kpan-anim\" style=\"--d:0ms\"><div class=\"kpan-liczby__num\" data-count=\"23\" data-suffix=\"+\">0<\/div><div class=\"kpan-liczby__label\">lata do\u015bwiadczenia<\/div><\/div>\r\n    <div class=\"kpan-liczby__item kpan-anim\" style=\"--d:80ms\"><div class=\"kpan-liczby__num\" data-count=\"3500\" data-suffix=\"+\" data-sep=\"1\">0<\/div><div class=\"kpan-liczby__label\">obs\u0142u\u017conych klient\u00f3w<\/div><\/div>\r\n    <div class=\"kpan-liczby__item kpan-anim\" style=\"--d:160ms\"><div class=\"kpan-liczby__num\" data-count=\"5\">0<\/div><div class=\"kpan-liczby__label\">biur w Polsce<\/div><\/div>\r\n    <div class=\"kpan-liczby__item kpan-anim\" style=\"--d:240ms\"><div class=\"kpan-liczby__num\" data-count=\"4\">0<\/div><div class=\"kpan-liczby__label\">licencjonowanych doradc\u00f3w KIDP<\/div><\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61319c9 elementor-widget elementor-widget-html\" data-id=\"61319c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 9 \u2014 OPINIE                                            -->\r\n<!-- T\u0142o lawendowe. Cytaty = PLACEHOLDERY (podmie\u0144 na Google).    -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-opinie\">\r\n<style>\r\n.kpan-opinie *,\r\n.kpan-opinie *::before,\r\n.kpan-opinie *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-opinie { font-family: 'Poppins', sans-serif; background: #F3F4FC; padding: 92px 24px; color: #142445; }\r\n.kpan-opinie__inner { max-width: 1140px; margin: 0 auto; }\r\n.kpan-opinie__top { text-align: center; margin-bottom: 48px; }\r\n.kpan-opinie__eyebrow {\r\n  display: inline-block; background: #FFFFFF; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px; box-shadow: 0 4px 14px rgba(20,36,69,0.05);\r\n}\r\n.kpan-opinie__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445; margin-bottom: 24px;\r\n}\r\n.kpan-opinie__score {\r\n  display: inline-flex; align-items: center; gap: 18px; background: #FFFFFF;\r\n  border-radius: 18px; padding: 18px 28px; box-shadow: 0 10px 40px rgba(20,36,69,0.08);\r\n}\r\n.kpan-opinie__score-num { font-size: 44px; font-weight: 700; line-height: 1; color: #142445; }\r\n.kpan-opinie__stars { display: flex; gap: 2px; margin-bottom: 5px; }\r\n.kpan-opinie__stars svg { width: 19px; height: 19px; fill: #8453AC; }\r\n.kpan-opinie__score-meta { font-size: 13px; color: rgba(20,36,69,0.7); }\r\n.kpan-opinie__link { display: inline-block; margin-top: 18px; color: #8453AC; font-size: 15px; font-weight: 600; text-decoration: none; }\r\n.kpan-opinie__link:hover { text-decoration: underline; }\r\n.kpan-opinie__grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 24px; }\r\n.kpan-opinie__card {\r\n  position: relative; background: #FFFFFF; border-radius: 20px; padding: 34px 30px 28px;\r\n  box-shadow: 0 10px 40px rgba(20,36,69,0.06); border: 1px solid #eceef8;\r\n}\r\n.kpan-opinie__mark {\r\n  position: absolute; top: 22px; right: 26px;\r\n  font-size: 60px; line-height: 1; font-weight: 700; color: #D2D9FD; font-family: Georgia, serif;\r\n}\r\n.kpan-opinie__card-stars { display: flex; gap: 2px; margin-bottom: 16px; }\r\n.kpan-opinie__card-stars svg { width: 17px; height: 17px; fill: #8453AC; }\r\n.kpan-opinie__quote { font-size: 15.5px; font-weight: 500; line-height: 1.6; color: #142445; margin-bottom: 22px; position: relative; z-index: 1; }\r\n.kpan-opinie__author { display: flex; align-items: center; gap: 12px; }\r\n.kpan-opinie__avatar {\r\n  width: 42px; height: 42px; border-radius: 50%;\r\n  background: linear-gradient(135deg, #8453AC, #142445); color: #FFFFFF;\r\n  display: flex; align-items: center; justify-content: center; font-size: 17px; font-weight: 700;\r\n}\r\n.kpan-opinie__author-info { font-size: 14px; line-height: 1.3; color: rgba(20,36,69,0.7); }\r\n.kpan-opinie__author-info strong { display: block; font-weight: 600; color: #142445; }\r\n@media (max-width: 720px) { .kpan-opinie__grid { grid-template-columns: 1fr; } }\r\n@media (max-width: 480px) { .kpan-opinie { padding: 68px 16px; } }\r\n<\/style>\r\n<div class=\"kpan-opinie__inner\">\r\n  <div class=\"kpan-opinie__top kpan-anim\">\r\n    <span class=\"kpan-opinie__eyebrow\">Opinie klient\u00f3w<\/span>\r\n    <h2 class=\"kpan-opinie__h2\">Przedsi\u0119biorcy, kt\u00f3rzy przestali przep\u0142aca\u0107<\/h2>\r\n    <div class=\"kpan-opinie__score\">\r\n      <span class=\"kpan-opinie__score-num\">4,9<\/span>\r\n      <div style=\"text-align:left;\">\r\n        <div class=\"kpan-opinie__stars\">\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n        <\/div>\r\n        <span class=\"kpan-opinie__score-meta\">na podstawie 140 opinii Google<\/span>\r\n      <\/div>\r\n    <\/div>\r\n    <br>\r\n    <!-- ZMIE\u0143 href na realny URL profilu Google KPAN -->\r\n    <a class=\"kpan-opinie__link\" href=\"PLACEHOLDER_LINK_GOOGLE_OPINIE\" target=\"_blank\" rel=\"noopener\">Zobacz wszystkie opinie \u2192<\/a>\r\n  <\/div>\r\n  <div class=\"kpan-opinie__grid\">\r\n    <!-- PLACEHOLDER \u2014 zast\u0105p prawdziw\u0105 opini\u0105 z Google -->\r\n    <div class=\"kpan-opinie__card kpan-anim\" style=\"--d:0ms\">\r\n      <span class=\"kpan-opinie__mark\">\u201d<\/span>\r\n      <div class=\"kpan-opinie__card-stars\">\r\n        <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n      <\/div>\r\n      <p class=\"kpan-opinie__quote\">Po jednej konsultacji przeszed\u0142em na esto\u0144ski CIT. Oszcz\u0119dno\u015b\u0107 liczona w dziesi\u0105tkach tysi\u0119cy rocznie. 615 z\u0142 zwr\u00f3ci\u0142o si\u0119 w pierwszym miesi\u0105cu.<\/p>\r\n      <div class=\"kpan-opinie__author\"><span class=\"kpan-opinie__avatar\">M<\/span><span class=\"kpan-opinie__author-info\"><strong>Marek W.<\/strong>w\u0142a\u015bciciel sp\u00f3\u0142ki z o.o.<\/span><\/div>\r\n    <\/div>\r\n    <!-- PLACEHOLDER \u2014 zast\u0105p prawdziw\u0105 opini\u0105 z Google -->\r\n    <div class=\"kpan-opinie__card kpan-anim\" style=\"--d:90ms\">\r\n      <span class=\"kpan-opinie__mark\">\u201d<\/span>\r\n      <div class=\"kpan-opinie__card-stars\">\r\n        <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n      <\/div>\r\n      <p class=\"kpan-opinie__quote\">Dosta\u0142am pismo z urz\u0119du i wpad\u0142am w panik\u0119. Konkretne, jasne rekomendacje da\u0142y mi spok\u00f3j i wiedzia\u0142am, co robi\u0107 krok po kroku.<\/p>\r\n      <div class=\"kpan-opinie__author\"><span class=\"kpan-opinie__avatar\">A<\/span><span class=\"kpan-opinie__author-info\"><strong>Anna K.<\/strong>JDG, bran\u017ca us\u0142ugowa<\/span><\/div>\r\n    <\/div>\r\n    <!-- PLACEHOLDER \u2014 zast\u0105p prawdziw\u0105 opini\u0105 z Google -->\r\n    <div class=\"kpan-opinie__card kpan-anim\" style=\"--d:180ms\">\r\n      <span class=\"kpan-opinie__mark\">\u201d<\/span>\r\n      <div class=\"kpan-opinie__card-stars\">\r\n        <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n      <\/div>\r\n      <p class=\"kpan-opinie__quote\">Rozwa\u017cali\u015bmy fundacj\u0119 rodzinn\u0105 od miesi\u0119cy. Godzina rozmowy da\u0142a nam wi\u0119cej konkretu ni\u017c wszystkie artyku\u0142y, kt\u00f3re przeczytali\u015bmy.<\/p>\r\n      <div class=\"kpan-opinie__author\"><span class=\"kpan-opinie__avatar\">P<\/span><span class=\"kpan-opinie__author-info\"><strong>Piotr i Ewa S.<\/strong>firma rodzinna<\/span><\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd1cd06 elementor-widget elementor-widget-html\" data-id=\"cd1cd06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 10 \u2014 CENA + GWARANCJE                                 -->\r\n<!-- T\u0142o bia\u0142e.                                                   -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-cena\">\r\n<style>\r\n.kpan-cena .kpan-cena__price::before {\r\n  content: \"\";\r\n  width: 58px;\r\n  height: 58px;\r\n  border-radius: 18px;\r\n  background-color: rgba(255,255,255,0.14);\r\n  background-image: url(\"data:image\/svg+xml,%3Csvg viewBox='0 0 24 24' xmlns='http:\/\/www.w3.org\/2000\/svg' fill='none' stroke='%23FFFFFF' stroke-width='1.9' stroke-linecap='round' stroke-linejoin='round'%3E%3Crect x='4' y='5' width='16' height='15' rx='3'\/%3E%3Cpath d='M8 3v4'\/%3E%3Cpath d='M16 3v4'\/%3E%3Cpath d='M4 10h16'\/%3E%3Cpath d='M9 15l2 2 4-5'\/%3E%3C\/svg%3E\");\r\n  background-repeat: no-repeat;\r\n  background-position: center;\r\n  background-size: 30px 30px;\r\n  display: block;\r\n  margin-bottom: 18px;\r\n}\r\n.kpan-cena__price-icon {\r\n  width: 58px;\r\n  height: 58px;\r\n  border-radius: 18px;\r\n  background: rgba(255,255,255,0.14);\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  margin-bottom: 18px;\r\n}\r\n\r\n.kpan-cena__price-icon svg {\r\n  width: 30px;\r\n  height: 30px;\r\n  stroke: #FFFFFF;\r\n  stroke-width: 1.9;\r\n  fill: none;\r\n}\r\n.kpan-cena__cta {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 10px;\r\n  background: #FFFFFF;\r\n  color: #142445 !important;\r\n  font-size: 16px;\r\n  font-weight: 700;\r\n  text-decoration: none !important;\r\n  padding: 16px 36px;\r\n  border-radius: 12px;\r\n  transition: transform 0.18s ease, box-shadow 0.18s ease;\r\n}\r\n\r\n.kpan-cena__cta:hover,\r\n.kpan-cena__cta:focus,\r\n.kpan-cena__cta:visited {\r\n  color: #142445 !important;\r\n  text-decoration: none !important;\r\n}\r\n\r\n.kpan-cena__cta:hover {\r\n  transform: translateY(-2px);\r\n  box-shadow: 0 16px 38px rgba(0,0,0,0.24);\r\n}\r\n.kpan-cena *,\r\n.kpan-cena *::before,\r\n.kpan-cena *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-cena { font-family: 'Poppins', sans-serif; background: #FFFFFF; padding: 92px 24px; color: #142445; }\r\n.kpan-cena__inner { max-width: 1000px; margin: 0 auto; }\r\n.kpan-cena__header { text-align: center; margin-bottom: 42px; }\r\n.kpan-cena__eyebrow {\r\n  display: inline-block; background: #D2D9FD; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n}\r\n.kpan-cena__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445;\r\n}\r\n.kpan-cena__box {\r\n  position: relative; overflow: hidden;\r\n  background: linear-gradient(135deg, #8453AC, #142445);\r\n  border-radius: 24px; padding: 46px 44px; display: grid; grid-template-columns: 0.85fr 1.15fr;\r\n  gap: 42px; align-items: center; margin-bottom: 50px;\r\n  box-shadow: 0 24px 60px rgba(20,36,69,0.22);\r\n}\r\n.kpan-cena__box::after {\r\n  content: \"\"; position: absolute; top: -80px; right: -60px; width: 280px; height: 280px;\r\n  background: radial-gradient(circle, rgba(255,255,255,0.12), rgba(255,255,255,0) 70%);\r\n}\r\n.kpan-cena__price { position: relative; z-index: 1; }\r\n.kpan-cena__price-tag {\r\n  display: inline-block; font-size: 12px; font-weight: 600; letter-spacing: 0.05em;\r\n  text-transform: uppercase; color: #D2D9FD; margin-bottom: 10px;\r\n}\r\n.kpan-cena__price-num { font-size: 66px; font-weight: 700; line-height: 1; color: #FFFFFF; }\r\n.kpan-cena__price-meta { font-size: 14px; font-weight: 400; color: rgba(255,255,255,0.78); margin-top: 10px; line-height: 1.5; }\r\n.kpan-cena__right { position: relative; z-index: 1; }\r\n.kpan-cena__list { list-style: none; display: flex; flex-direction: column; gap: 14px; margin-bottom: 28px; }\r\n.kpan-cena__item { display: flex; gap: 12px; align-items: flex-start; font-size: 15px; line-height: 1.5; color: rgba(255,255,255,0.9); }\r\n.kpan-cena__item strong { color: #FFFFFF; font-weight: 600; }\r\n.kpan-cena__item svg { flex: 0 0 auto; width: 20px; height: 20px; stroke: #D2D9FD; stroke-width: 2.5; fill: none; margin-top: 2px; }\r\n.kpan-cena__cta {\r\n  display: inline-flex; align-items: center; gap: 10px;\r\n  background: #FFFFFF; color: #142445; font-size: 16px; font-weight: 700;\r\n  text-decoration: none; padding: 16px 36px; border-radius: 12px;\r\n  transition: transform 0.18s ease, box-shadow 0.18s ease;\r\n}\r\n.kpan-cena__cta:hover { transform: translateY(-2px); box-shadow: 0 16px 38px rgba(0,0,0,0.24); }\r\n.kpan-cena__cta svg { width: 18px; height: 18px; stroke: #8453AC; stroke-width: 2.5; fill: none; }\r\n.kpan-cena__guar-title { text-align: center; font-size: 23px; font-weight: 700; color: #142445; margin-bottom: 30px; }\r\n.kpan-cena__guar-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 24px; }\r\n.kpan-cena__guar-card { background: #F3F4FC; border-radius: 20px; padding: 30px 28px; border: 1px solid #eceef8; }\r\n.kpan-cena__guar-icon {\r\n  width: 46px; height: 46px; border-radius: 13px; margin-bottom: 16px;\r\n  background: #FFFFFF; display: flex; align-items: center; justify-content: center;\r\n  box-shadow: 0 6px 18px rgba(20,36,69,0.06);\r\n}\r\n.kpan-cena__guar-icon svg { width: 24px; height: 24px; stroke: #8453AC; stroke-width: 1.9; fill: none; }\r\n.kpan-cena__guar-card-title { font-size: 16px; font-weight: 700; color: #142445; margin-bottom: 10px; }\r\n.kpan-cena__guar-card-text { font-size: 14px; font-weight: 400; line-height: 1.6; color: rgba(20,36,69,0.72); }\r\n@media (max-width: 720px) {\r\n  .kpan-cena__box { grid-template-columns: 1fr; gap: 28px; text-align: center; padding: 38px 26px; }\r\n  .kpan-cena__item { text-align: left; }\r\n  .kpan-cena__guar-grid { grid-template-columns: 1fr; }\r\n}\r\n@media (max-width: 480px) { .kpan-cena { padding: 68px 16px; } }\r\n@media (prefers-reduced-motion: reduce) { .kpan-cena__cta { transition: none; } }\r\n@media (max-width: 720px) {\r\n  .kpan-cena .kpan-cena__price::before {\r\n    margin-left: auto;\r\n    margin-right: auto;\r\n  }\r\n}\r\n.kpan-cena__inner {\r\n  max-width: 920px !important;\r\n  margin: 0 auto !important;\r\n}\r\n\r\n.kpan-cena__box {\r\n  max-width: 920px !important;\r\n  margin-left: auto !important;\r\n  margin-right: auto !important;\r\n}\r\n\r\n.kpan-cena__guar-grid {\r\n  max-width: 920px !important;\r\n  margin-left: auto !important;\r\n  margin-right: auto !important;\r\n}\r\n.kpan-cena__cta svg,\r\n.kpan-cena__cta:hover svg,\r\n.kpan-cena__cta:focus svg,\r\n.kpan-cena__cta:active svg,\r\n.kpan-cena__cta:visited svg {\r\n  stroke: #8453AC !important;\r\n  fill: none !important;\r\n  opacity: 1 !important;\r\n}\r\n\r\n.kpan-cena__cta:hover path,\r\n.kpan-cena__cta:focus path,\r\n.kpan-cena__cta:active path {\r\n  stroke: #8453AC !important;\r\n  opacity: 1 !important;\r\n}\r\n.kpan-cena {\r\n  padding-top: 48px !important;\r\n  padding-bottom: 48px !important;\r\n}\r\n\r\n.kpan-cena__box {\r\n  padding-top: 34px !important;\r\n  padding-bottom: 34px !important;\r\n  margin-bottom: 34px !important;\r\n}\r\n\r\n.kpan-cena .kpan-cena__price::before {\r\n  width: 76px !important;\r\n  height: 76px !important;\r\n  border-radius: 22px !important;\r\n  background-size: 42px 42px !important;\r\n  margin-bottom: 16px !important;\r\n}\r\n.kpan-cena__price-icon {\r\n  width: 76px !important;\r\n  height: 76px !important;\r\n  border-radius: 22px !important;\r\n  background: rgba(255,255,255,0.14) !important;\r\n  display: flex !important;\r\n  align-items: center !important;\r\n  justify-content: center !important;\r\n  margin-bottom: 18px !important;\r\n}\r\n\r\n.kpan-cena__price-icon svg {\r\n  width: 42px !important;\r\n  height: 42px !important;\r\n  stroke: #FFFFFF !important;\r\n  stroke-width: 1.9 !important;\r\n  fill: none !important;\r\n}\r\n<\/style>\r\n<\/div>\r\n  <div class=\"kpan-cena__box kpan-anim\">\r\n<div class=\"kpan-cena__price\">\r\n  <div class=\"kpan-cena__price-icon\">\r\n    <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\">\r\n      <rect x=\"4\" y=\"5\" width=\"16\" height=\"15\" rx=\"3\"><\/rect>\r\n      <path d=\"M8 3v4\"><\/path>\r\n      <path d=\"M16 3v4\"><\/path>\r\n      <path d=\"M4 10h16\"><\/path>\r\n      <path d=\"M9 15l2 2 4-5\"><\/path>\r\n    <\/svg>\r\n  <\/div>\r\n\r\n  <span class=\"kpan-cena__price-tag\">Indywidualna konsultacja<\/span>\r\n  <div class=\"kpan-cena__price-num\">615 z\u0142<\/div>\r\n  <div class=\"kpan-cena__price-meta\">cena brutto \u00b7 60 minut<br>faktura VAT \u00b7 koszt firmowy<\/div>\r\n<\/div>\r\n    <div class=\"kpan-cena__right\">\r\n      <ul class=\"kpan-cena__list\">\r\n        <li class=\"kpan-cena__item\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><span><strong>60 minut<\/strong> indywidualnej konsultacji z doradc\u0105 podatkowym<\/span><\/li>\r\n        <li class=\"kpan-cena__item\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><span>Wcze\u015bniejsza <strong>analiza Twojej sytuacji<\/strong> na podstawie przekazanych danych<\/span><\/li>\r\n        <li class=\"kpan-cena__item\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><span><strong>Konkretne rekomendacje<\/strong> dopasowane do Twojej sytuacji<\/span><\/li>\r\n        <li class=\"kpan-cena__item\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><span>Spotkanie <strong>online<\/strong> \u2014 bez dojazdu, w dogodnym terminie<\/span><\/li>\r\n        <li class=\"kpan-cena__item\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><span>Kwota <strong>zaliczana na poczet dalszej wsp\u00f3\u0142pracy<\/strong>, je\u015bli kontynuujesz<\/span><\/li>\r\n      <\/ul>\r\n      <a class=\"kpan-cena__cta\" href=\"#kpan-rezerwacja\">Zarezerwuj i zap\u0142a\u0107 \u2014 615 z\u0142\r\n        <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n      <\/a>\r\n    <\/div>\r\n  <\/div>\r\n  <div class=\"kpan-cena__guar-title\">Ryzyko po naszej stronie \u2014 Ty tylko zyskujesz<\/div>\r\n  <div class=\"kpan-cena__guar-grid\">\r\n    <div class=\"kpan-cena__guar-card kpan-anim\" style=\"--d:0ms\">\r\n      <div class=\"kpan-cena__guar-icon\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 7v5l3 2\"\/><\/svg><\/div>\r\n      <div class=\"kpan-cena__guar-card-title\">Elastyczny termin<\/div>\r\n      <p class=\"kpan-cena__guar-card-text\">Potrzebujesz zmiany? Prze\u0142\u00f3\u017c konsultacj\u0119 bez problemu z odpowiednim wyprzedzeniem.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-cena__guar-card kpan-anim\" style=\"--d:90ms\">\r\n      <div class=\"kpan-cena__guar-icon\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 12a9 9 0 1 0 9-9M3 12l3-3M3 12l3 3\"\/><\/svg><\/div>\r\n      <div class=\"kpan-cena__guar-card-title\">Kwota wraca do Ciebie<\/div>\r\n      <p class=\"kpan-cena__guar-card-text\">Decydujesz si\u0119 na wsp\u00f3\u0142prac\u0119? 615 z\u0142 zaliczamy na poczet pierwszej faktury.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-cena__guar-card kpan-anim\" style=\"--d:180ms\">\r\n      <div class=\"kpan-cena__guar-icon\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M22 11.1V12a10 10 0 1 1-5.9-9.1\"\/><path d=\"M9 11l3 3L22 4\"\/><\/svg><\/div>\r\n      <div class=\"kpan-cena__guar-card-title\">Wymierny rezultat<\/div>\r\n      <p class=\"kpan-cena__guar-card-text\">Wychodzisz z konkretnymi rekomendacjami \u2014 niezale\u017cnie od dalszej decyzji.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc0cf61 elementor-widget elementor-widget-html\" data-id=\"bc0cf61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 11 \u2014 FAQ                                              -->\r\n<!-- T\u0142o lawendowe. Accordion <details>\/<summary>.                -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-faq\">\r\n<style>\r\n.kpan-faq *,\r\n.kpan-faq *::before,\r\n.kpan-faq *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-faq { font-family: 'Poppins', sans-serif; background: #F3F4FC; padding: 92px 24px; color: #142445; }\r\n.kpan-faq__inner { max-width: 860px; margin: 0 auto; }\r\n.kpan-faq__header { text-align: center; margin-bottom: 46px; }\r\n.kpan-faq__eyebrow {\r\n  display: inline-block; background: #FFFFFF; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px; box-shadow: 0 4px 14px rgba(20,36,69,0.05);\r\n}\r\n.kpan-faq__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445;\r\n}\r\n.kpan-faq__list { display: flex; flex-direction: column; gap: 14px; }\r\n.kpan-faq__item {\r\n  background: #FFFFFF; border-radius: 18px; padding: 4px 28px;\r\n  border: 1px solid #eceef8; box-shadow: 0 6px 24px rgba(20,36,69,0.04);\r\n  transition: box-shadow 0.2s ease, border-color 0.2s ease;\r\n}\r\n.kpan-faq__item[open] { border-color: #d8c9ec; box-shadow: 0 14px 44px rgba(132,83,172,0.12); }\r\n.kpan-faq__question {\r\n  list-style: none; cursor: pointer; font-size: 17px; font-weight: 600; line-height: 1.4;\r\n  color: #142445; padding: 24px 40px 24px 0; position: relative;\r\n}\r\n.kpan-faq__question::-webkit-details-marker { display: none; }\r\n.kpan-faq__question::after {\r\n  content: \"\"; position: absolute; right: 4px; top: 50%; width: 22px; height: 22px;\r\n  transform: translateY(-50%);\r\n  background:\r\n    linear-gradient(#8453AC,#8453AC) center\/12px 2px no-repeat,\r\n    linear-gradient(#8453AC,#8453AC) center\/2px 12px no-repeat;\r\n  transition: transform 0.25s ease;\r\n}\r\n.kpan-faq__item[open] .kpan-faq__question::after {\r\n  background: linear-gradient(#8453AC,#8453AC) center\/12px 2px no-repeat;\r\n  transform: translateY(-50%) rotate(180deg);\r\n}\r\n.kpan-faq__answer { font-size: 15.5px; font-weight: 400; line-height: 1.65; color: rgba(20,36,69,0.78); padding: 0 0 26px; }\r\n@media (max-width: 480px) {\r\n  .kpan-faq { padding: 68px 16px; }\r\n  .kpan-faq__item { padding: 2px 20px; }\r\n  .kpan-faq__question { font-size: 16px; }\r\n}\r\n@media (prefers-reduced-motion: reduce) { .kpan-faq__question::after, .kpan-faq__item { transition: none; } }\r\n<\/style>\r\n<div class=\"kpan-faq__inner\">\r\n  <div class=\"kpan-faq__header kpan-anim\">\r\n    <span class=\"kpan-faq__eyebrow\">Masz w\u0105tpliwo\u015bci?<\/span>\r\n    <h2 class=\"kpan-faq__h2\">Najcz\u0119stsze pytania i obiekcje<\/h2>\r\n  <\/div>\r\n  <div class=\"kpan-faq__list\">\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:0ms\">\r\n      <summary class=\"kpan-faq__question\">Co dok\u0142adnie dostan\u0119 za 615 z\u0142?<\/summary>\r\n      <p class=\"kpan-faq__answer\">60 minut indywidualnej rozmowy z licencjonowanym doradc\u0105 podatkowym, wcze\u015bniejsz\u0105 analiz\u0119 Twojej sytuacji oraz konkretne, dopasowane rekomendacje. Je\u015bli z rozmowy wyniknie, \u017ce potrzebna jest g\u0142\u0119bsza analiza (np. pod przekszta\u0142cenie), przygotowujemy osobny, szczeg\u00f3\u0142owy dokument licz\u0105cy od 20 do 60 stron.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:60ms\">\r\n      <summary class=\"kpan-faq__question\">Dlaczego p\u0142atna, skoro inni daj\u0105 darmow\u0105 konsultacj\u0119?<\/summary>\r\n      <p class=\"kpan-faq__answer\">\u201eDarmowa konsultacja\" to zwykle rozmowa sprzeda\u017cowa. Tutaj p\u0142acisz za konkretne rekomendacje od doradcy z odpowiedzialno\u015bci\u0105 zawodow\u0105. P\u0142atno\u015b\u0107 jest te\u017c filtrem \u2014 dzi\u0119ki niej po\u015bwi\u0119camy czas tylko realnym sprawom i dbamy o jako\u015b\u0107.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:120ms\">\r\n      <summary class=\"kpan-faq__question\">Czym to si\u0119 r\u00f3\u017cni od pytania mojego ksi\u0119gowego?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Ksi\u0119gowy prowadzi rozliczenia i ksi\u0119guje dokumenty \u2014 to, co ju\u017c si\u0119 wydarzy\u0142o. Doradca podatkowy planuje strategi\u0119, wydaje opinie, ocenia ryzyka, reprezentuje przed s\u0105dami administracyjnymi i bierze zawodow\u0105 odpowiedzialno\u015b\u0107 (egzamin pa\u0144stwowy, polisa OC, tajemnica zawodowa). To dwie r\u00f3\u017cne profesje.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:180ms\">\r\n      <summary class=\"kpan-faq__question\">Konsultacja jest online czy stacjonarnie?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Standardowo online \u2014 oszcz\u0119dzasz czas i nie musisz doje\u017cd\u017ca\u0107. Je\u015bli wolisz spotkanie stacjonarne, mamy 5 oddzia\u0142\u00f3w w Polsce (m.in. Warszawa, Pozna\u0144, Lublin, Garwolin).<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:240ms\">\r\n      <summary class=\"kpan-faq__question\">Co je\u015bli moja sprawa wymaga wi\u0119cej czasu lub analizy?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Doradca wska\u017ce zakres sprawy i zaproponuje dalszy tryb \u2014 np. szczeg\u00f3\u0142owy dokument analityczny (20\u201360 stron) z wariantami rozwi\u0105za\u0144 i ich skutkami prawnymi i podatkowymi. Kwot\u0119 615 z\u0142 zaliczamy wtedy na poczet dalszej wsp\u00f3\u0142pracy, wi\u0119c nic nie tracisz.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:300ms\">\r\n      <summary class=\"kpan-faq__question\">Jak wygl\u0105da p\u0142atno\u015b\u0107 i czy dostan\u0119 faktur\u0119?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Wybierasz termin w kalendarzu i op\u0142acasz konsultacj\u0119 online \u2014 p\u0142atno\u015b\u0107 potwierdza rezerwacj\u0119. Wystawiamy faktur\u0119 VAT, wi\u0119c mo\u017cesz potraktowa\u0107 to jako koszt firmowy.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:360ms\">\r\n      <summary class=\"kpan-faq__question\">Czy mog\u0119 prze\u0142o\u017cy\u0107 termin?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Tak. Wystarczy poinformowa\u0107 nas z odpowiednim wyprzedzeniem, a ustalimy nowy, dogodny termin.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:420ms\">\r\n      <summary class=\"kpan-faq__question\">Co przygotowa\u0107 przed konsultacj\u0105?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Po rezerwacji wy\u015blemy kr\u00f3tk\u0105 list\u0119. Im wi\u0119cej istotnych danych przeka\u017cesz wcze\u015bniej, tym konkretniejsze i lepiej dopasowane b\u0119d\u0105 rekomendacje doradcy.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:480ms\">\r\n      <summary class=\"kpan-faq__question\">Co to jest esto\u0144ski CIT i dla kogo jest przeznaczony?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Esto\u0144ski CIT (rycza\u0142t od dochod\u00f3w sp\u00f3\u0142ek) to forma opodatkowania, w kt\u00f3rej sp\u00f3\u0142ka nie p\u0142aci podatku dochodowego tak d\u0142ugo, jak d\u0142ugo zysk pozostaje w firmie i jest reinwestowany \u2014 podatek pojawia si\u0119 dopiero przy wyp\u0142acie zysku do wsp\u00f3lnik\u00f3w. Jest przeznaczony g\u0142\u00f3wnie dla sp\u00f3\u0142ek (m.in. z o.o., akcyjnych, komandytowych) spe\u0142niaj\u0105cych warunki ustawowe: zatrudniaj\u0105cych pracownik\u00f3w, o prostej strukturze w\u0142a\u015bcicielskiej (wy\u0142\u0105cznie osoby fizyczne) i bez udzia\u0142\u00f3w w innych podmiotach. Bywa bardzo korzystny dla firm intensywnie inwestuj\u0105cych, ale op\u0142acalno\u015b\u0107 zale\u017cy od konkretnych liczb \u2014 to jeden z typowych temat\u00f3w konsultacji.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:540ms\">\r\n      <summary class=\"kpan-faq__question\">Czym jest fundacja rodzinna i kto mo\u017ce j\u0105 za\u0142o\u017cy\u0107?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Fundacja rodzinna to podmiot powo\u0142any do gromadzenia i ochrony maj\u0105tku rodziny oraz przekazywania go nast\u0119pnym pokoleniom w spos\u00f3b uporz\u0105dkowany i podatkowo efektywny. Funkcjonuje w Polsce od 2023 roku. Mo\u017ce j\u0105 za\u0142o\u017cy\u0107 osoba fizyczna (fundator) \u2014 najcz\u0119\u015bciej przedsi\u0119biorca, kt\u00f3ry chce zabezpieczy\u0107 firm\u0119 i maj\u0105tek na wypadek sukcesji oraz unikn\u0105\u0107 rozdrobnienia maj\u0105tku mi\u0119dzy spadkobierc\u00f3w. Korzysta z preferencji podatkowych (m.in. zwolnienia z CIT przy okre\u015blonej dzia\u0142alno\u015bci, korzystnego opodatkowania wyp\u0142at do najbli\u017cszej rodziny). Na konsultacji oceniamy, czy w Twojej sytuacji jest op\u0142acalna i jak j\u0105 zorganizowa\u0107.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:600ms\">\r\n      <summary class=\"kpan-faq__question\">Czy konsultacja jest poufna?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Tak, w pe\u0142ni. Doradc\u0119 podatkowego obowi\u0105zuje ustawowa tajemnica zawodowa \u2014 wszystko, co powiesz podczas konsultacji, jest obj\u0119te poufno\u015bci\u0105. Mo\u017cesz swobodnie przedstawi\u0107 ca\u0142\u0105 sytuacj\u0119 firmy, w tym dane finansowe i wra\u017cliwe. Dane osobowe przetwarzamy zgodnie z RODO.<\/p>\r\n    <\/details>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2646a58 elementor-widget elementor-widget-html\" data-id=\"2646a58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 12 \u2014 REZERWACJA (g\u0142\u00f3wna konwersja)                    -->\r\n<!-- ID #kpan-rezerwacja na <section>. Calendesk jak na anowak.   -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-rezerwacja\" id=\"kpan-rezerwacja\">\r\n<style>\r\n.kpan-rezerwacja *,\r\n.kpan-rezerwacja *::before,\r\n.kpan-rezerwacja *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-rezerwacja { font-family: 'Poppins', sans-serif; background: #FFFFFF; padding: 92px 24px; color: #142445; }\r\n.kpan-rezerwacja__inner { max-width: 1000px; margin: 0 auto; }\r\n.kpan-rezerwacja__header { text-align: center; margin-bottom: 38px; }\r\n.kpan-rezerwacja__eyebrow {\r\n  display: inline-block; background: #D2D9FD; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n}\r\n.kpan-rezerwacja__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445; margin-bottom: 16px;\r\n}\r\n.kpan-rezerwacja__lead { max-width: 640px; margin: 0 auto; font-size: 17px; font-weight: 400; line-height: 1.6; color: rgba(20,36,69,0.76); }\r\n.kpan-rezerwacja__widget {\r\n  border-radius: 22px; overflow: hidden; background: #FFFFFF;\r\n  box-shadow: 0 18px 60px rgba(20,36,69,0.1); border: 1px solid #eceef8;\r\n}\r\n.kpan-rezerwacja__iframe { width: 100%; min-height: 760px; border: 0; display: block; }\r\n.kpan-rezerwacja__notes {\r\n  margin-top: 24px; display: flex; flex-wrap: wrap; justify-content: center; gap: 10px 24px;\r\n  font-size: 13.5px; font-weight: 400; color: rgba(20,36,69,0.62);\r\n}\r\n.kpan-rezerwacja__note-item { display: inline-flex; align-items: center; gap: 7px; }\r\n.kpan-rezerwacja__note-item::before { content: \"\"; width: 6px; height: 6px; border-radius: 50%; background: #8453AC; }\r\n@media (max-width: 480px) { .kpan-rezerwacja { padding: 68px 16px; } }\r\n<\/style>\r\n<div class=\"kpan-rezerwacja__inner\">\r\n  <div class=\"kpan-rezerwacja__header kpan-anim\">\r\n    <span class=\"kpan-rezerwacja__eyebrow\">Rezerwacja terminu<\/span>\r\n    <h2 class=\"kpan-rezerwacja__h2\">Wybierz termin i zarezerwuj konsultacj\u0119<\/h2>\r\n    <p class=\"kpan-rezerwacja__lead\">\r\n      Zaznacz dogodny dzie\u0144 i godzin\u0119 poni\u017cej. P\u0142atno\u015b\u0107 online potwierdza rezerwacj\u0119,\r\n      a my przygotujemy si\u0119 do rozmowy. 615 z\u0142 wraca do Ciebie, je\u015bli zdecydujesz si\u0119 na\r\n      dalsz\u0105 wsp\u00f3\u0142prac\u0119.\r\n    <\/p>\r\n  <\/div>\r\n  <div class=\"kpan-rezerwacja__widget kpan-anim\">\r\n    <!-- Calendesk \u2014 ten sam co na anowak.com.pl. -->\r\n    <!-- Najlepiej zast\u0105p ten iframe oficjalnym snippetem osadzania z panelu Calendesk. -->\r\n    <iframe class=\"kpan-rezerwacja__iframe\" src=\"https:\/\/ebffnibmbf.calendesk.net\/\" title=\"Rezerwacja konsultacji podatkowej KPAN\" loading=\"lazy\" referrerpolicy=\"no-referrer-when-downgrade\"><\/iframe>\r\n  <\/div>\r\n  <div class=\"kpan-rezerwacja__notes\">\r\n    <span class=\"kpan-rezerwacja__note-item\">Bezpieczna p\u0142atno\u015b\u0107 online<\/span>\r\n    <span class=\"kpan-rezerwacja__note-item\">Faktura VAT \u2014 koszt firmowy<\/span>\r\n    <span class=\"kpan-rezerwacja__note-item\">Termin zwykle w 24\u201348 h<\/span>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3aa4ff9 elementor-widget elementor-widget-html\" data-id=\"3aa4ff9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 13 \u2014 CTA KO\u0143COWE + SCHEMA JSON-LD                     -->\r\n<!-- T\u0142o granatowe, tekst bia\u0142y.                                  -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-cta\">\r\n<style>\r\n.kpan-cta *,\r\n.kpan-cta *::before,\r\n.kpan-cta *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-cta {\r\n  font-family: 'Poppins', sans-serif; position: relative; overflow: hidden;\r\n  background: #142445; padding: 96px 24px; color: #FFFFFF;\r\n}\r\n.kpan-cta::before {\r\n  content: \"\"; position: absolute; top: 50%; left: 50%; transform: translate(-50%,-50%);\r\n  width: 760px; height: 460px;\r\n  background: radial-gradient(ellipse, rgba(132,83,172,0.34), rgba(132,83,172,0) 70%);\r\n  pointer-events: none;\r\n}\r\n.kpan-cta__inner { position: relative; z-index: 1; max-width: 760px; margin: 0 auto; text-align: center; }\r\n.kpan-cta__eyebrow {\r\n  display: inline-block; background: rgba(210,217,253,0.16); color: #D2D9FD;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 22px;\r\n}\r\n.kpan-cta__h2 {\r\n  font-size: clamp(26px, 3.6vw, 44px); font-weight: 700; line-height: 1.14;\r\n  letter-spacing: -0.02em; color: #FFFFFF; margin-bottom: 18px;\r\n}\r\n.kpan-cta__h2 span { color: #D2D9FD; }\r\n.kpan-cta__lead { font-size: 17px; font-weight: 400; line-height: 1.6; color: rgba(255,255,255,0.78); margin-bottom: 34px; }\r\n.kpan-cta__btn {\r\n  display: inline-flex; align-items: center; gap: 10px;\r\n  background: linear-gradient(135deg, #8453AC, #142445);\r\n  border: 1.5px solid rgba(255,255,255,0.28); color: #FFFFFF;\r\n  font-size: 17px; font-weight: 600; text-decoration: none; padding: 17px 40px; border-radius: 12px;\r\n  box-shadow: 0 16px 40px rgba(132,83,172,0.36);\r\n  transition: transform 0.18s ease, box-shadow 0.18s ease;\r\n}\r\n.kpan-cta__btn:hover { transform: translateY(-2px); box-shadow: 0 22px 50px rgba(132,83,172,0.46); }\r\n.kpan-cta__btn svg { width: 18px; height: 18px; stroke: #FFFFFF; stroke-width: 2.5; fill: none; }\r\n.kpan-cta__note { display: block; margin-top: 16px; font-size: 13.5px; color: rgba(255,255,255,0.58); }\r\n@media (max-width: 480px) { .kpan-cta { padding: 72px 16px; } }\r\n@media (prefers-reduced-motion: reduce) { .kpan-cta__btn { transition: none; } }\r\n<\/style>\r\n<div class=\"kpan-cta__inner kpan-anim\">\r\n  <span class=\"kpan-cta__eyebrow\">Ograniczona liczba termin\u00f3w w tym miesi\u0105cu<\/span>\r\n  <h2 class=\"kpan-cta__h2\">Ka\u017cdy miesi\u0105c bez strategii <span>kosztuje Ci\u0119 realne pieni\u0105dze<\/span><\/h2>\r\n  <p class=\"kpan-cta__lead\">\r\n    Zarezerwuj 60 minut z doradc\u0105 podatkowym, wyjd\u017a z konkretnymi rekomendacjami i przesta\u0144\r\n    przep\u0142aca\u0107. Termin zwykle w ci\u0105gu 24\u201348 godzin.\r\n  <\/p>\r\n  <a class=\"kpan-cta__btn\" href=\"#kpan-rezerwacja\">Zarezerwuj konsultacj\u0119 \u2014 615 z\u0142\r\n    <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n  <\/a>\r\n  <span class=\"kpan-cta__note\">P\u0142atno\u015b\u0107 online \u00b7 faktura VAT \u00b7 mo\u017cliwo\u015b\u0107 prze\u0142o\u017cenia terminu<\/span>\r\n<\/div>\r\n\r\n<script type=\"application\/ld+json\">\r\n{\r\n  \"@context\": \"https:\/\/schema.org\",\r\n  \"@type\": [\"LocalBusiness\", \"ProfessionalService\"],\r\n  \"name\": \"Kancelaria Podatkowa Andrzej Nowak Sp. z o.o.\",\r\n  \"alternateName\": \"KPAN\",\r\n  \"url\": \"https:\/\/kpan.pl\",\r\n  \"telephone\": \"+48538116064\",\r\n  \"email\": \"biuro@kpan.pl\",\r\n  \"address\": {\r\n    \"@type\": \"PostalAddress\",\r\n    \"streetAddress\": \"ul. Cybernetyki 19b\",\r\n    \"addressLocality\": \"Warszawa\",\r\n    \"postalCode\": \"02-677\",\r\n    \"addressCountry\": \"PL\"\r\n  },\r\n  \"hasOfferCatalog\": {\r\n    \"@type\": \"OfferCatalog\",\r\n    \"name\": \"Indywidualna konsultacja podatkowa\",\r\n    \"offers\": {\r\n      \"@type\": \"Offer\",\r\n      \"price\": \"615\",\r\n      \"priceCurrency\": \"PLN\",\r\n      \"description\": \"60-minutowa konsultacja podatkowa z licencjonowanym doradc\u0105 podatkowym\"\r\n    }\r\n  },\r\n  \"employee\": [\r\n    { \"@type\": \"Person\", \"name\": \"Dorota Maksimiuk\", \"jobTitle\": \"Doradca podatkowy, Radca prawny\", \"identifier\": \"KIDP #15072\" },\r\n    { \"@type\": \"Person\", \"name\": \"Justyna Cyra\u0144ska\", \"jobTitle\": \"Doradca podatkowy, Radca prawny\", \"identifier\": \"KIDP #14901\" },\r\n    { \"@type\": \"Person\", \"name\": \"Wojciech Michalski\", \"jobTitle\": \"Doradca podatkowy, Agent celny\", \"identifier\": \"KIDP #14433\" },\r\n    { \"@type\": \"Person\", \"name\": \"Dawid Bryl\", \"jobTitle\": \"Doradca podatkowy\", \"identifier\": \"KIDP #14646\" }\r\n  ],\r\n  \"aggregateRating\": {\r\n    \"@type\": \"AggregateRating\",\r\n    \"ratingValue\": \"4.9\",\r\n    \"reviewCount\": \"140\",\r\n    \"bestRating\": \"5\"\r\n  }\r\n}\r\n<\/script>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c75983 elementor-widget elementor-widget-html\" data-id=\"6c75983\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- ANIMACJE \u2014 wklej TEN BLOK RAZ, na samym ko\u0144cu strony         -->\r\n<!-- (najlepiej osobny widget HTML pod sekcj\u0105 13).                -->\r\n<!-- Obs\u0142uguje: wjazdy przy scrollu + rosn\u0105ce liczniki.           -->\r\n<!-- Respektuje prefers-reduced-motion (wy\u0142\u0105cza ruch).            -->\r\n<!-- ============================================================ -->\r\n<style>\r\n\/* Stan pocz\u0105tkowy element\u00f3w animowanych *\/\r\n.kpan-anim {\r\n  opacity: 0;\r\n  transform: translateY(28px);\r\n  transition: opacity 0.7s cubic-bezier(0.16, 1, 0.3, 1),\r\n              transform 0.7s cubic-bezier(0.16, 1, 0.3, 1);\r\n  transition-delay: var(--d, 0ms);\r\n  will-change: opacity, transform;\r\n}\r\n.kpan-anim--in {\r\n  opacity: 1;\r\n  transform: none;\r\n}\r\n\/* Subtelny \u201epop\" na licznikach gdy ko\u0144cz\u0105 liczenie *\/\r\n.kpan-count-done {\r\n  animation: kpanPop 0.4s ease;\r\n}\r\n@keyframes kpanPop {\r\n  0%   { transform: scale(1); }\r\n  45%  { transform: scale(1.06); }\r\n  100% { transform: scale(1); }\r\n}\r\n\/* Pe\u0142ne poszanowanie preferencji ograniczenia ruchu *\/\r\n@media (prefers-reduced-motion: reduce) {\r\n  .kpan-anim {\r\n    opacity: 1 !important;\r\n    transform: none !important;\r\n    transition: none !important;\r\n  }\r\n  .kpan-count-done { animation: none !important; }\r\n}\r\n<\/style>\r\n<script>\r\n(function () {\r\n  var reduce = window.matchMedia &&\r\n    window.matchMedia('(prefers-reduced-motion: reduce)').matches;\r\n\r\n  \/\/ Formatowanie liczby: separator tysi\u0119cy (spacja) + miejsca po przecinku (przecinek PL)\r\n  function fmt(value, decimals, sep) {\r\n    var s;\r\n    if (decimals > 0) {\r\n      s = value.toFixed(decimals).replace('.', ',');\r\n    } else {\r\n      s = Math.round(value).toString();\r\n    }\r\n    if (sep) {\r\n      var parts = s.split(',');\r\n      parts[0] = parts[0].replace(\/\\B(?=(\\d{3})+(?!\\d))\/g, '\\u00A0'); \/\/ twarda spacja\r\n      s = parts.join(',');\r\n    }\r\n    return s;\r\n  }\r\n\r\n  function animateCount(el) {\r\n    var target = parseFloat(el.getAttribute('data-count'));\r\n    if (isNaN(target)) return;\r\n    var decimals = parseInt(el.getAttribute('data-decimals') || '0', 10);\r\n    var suffix = el.getAttribute('data-suffix') || '';\r\n    var sep = el.getAttribute('data-sep') === '1';\r\n    var prefix = el.getAttribute('data-prefix') || '';\r\n\r\n    if (reduce) {\r\n      el.textContent = prefix + fmt(target, decimals, sep) + suffix;\r\n      return;\r\n    }\r\n\r\n    var duration = 1500;\r\n    var start = null;\r\n    function ease(t) { return 1 - Math.pow(1 - t, 3); } \/\/ easeOutCubic\r\n    function step(ts) {\r\n      if (start === null) start = ts;\r\n      var p = Math.min((ts - start) \/ duration, 1);\r\n      var current = target * ease(p);\r\n      el.textContent = prefix + fmt(current, decimals, sep) + suffix;\r\n      if (p < 1) {\r\n        requestAnimationFrame(step);\r\n      } else {\r\n        el.textContent = prefix + fmt(target, decimals, sep) + suffix;\r\n        el.classList.add('kpan-count-done');\r\n      }\r\n    }\r\n    requestAnimationFrame(step);\r\n  }\r\n\r\n  var animEls = Array.prototype.slice.call(document.querySelectorAll('.kpan-anim'));\r\n  var countEls = Array.prototype.slice.call(document.querySelectorAll('[data-count]'));\r\n\r\n  \/\/ Fallback bez IntersectionObserver: po prostu poka\u017c wszystko\r\n  if (!('IntersectionObserver' in window)) {\r\n    animEls.forEach(function (el) { el.classList.add('kpan-anim--in'); });\r\n    countEls.forEach(animateCount);\r\n    return;\r\n  }\r\n\r\n  var animObserver = new IntersectionObserver(function (entries, obs) {\r\n    entries.forEach(function (entry) {\r\n      if (entry.isIntersecting) {\r\n        entry.target.classList.add('kpan-anim--in');\r\n        obs.unobserve(entry.target);\r\n      }\r\n    });\r\n  }, { threshold: 0.15, rootMargin: '0px 0px -8% 0px' });\r\n  animEls.forEach(function (el) { animObserver.observe(el); });\r\n\r\n  var countObserver = new IntersectionObserver(function (entries, obs) {\r\n    entries.forEach(function (entry) {\r\n      if (entry.isIntersecting) {\r\n        animateCount(entry.target);\r\n        obs.unobserve(entry.target);\r\n      }\r\n    });\r\n  }, { threshold: 0.5 });\r\n  countEls.forEach(function (el) { countObserver.observe(el); });\r\n})();\r\n<\/script>\r\n\r\n\r\n<!-- ============================================================ -->\r\n<!-- POPRAWKI WIZUALNE \u2014 hover CTA + dost\u0119pno\u015b\u0107 animacji hero     -->\r\n<!-- Wszystkie przyciski CTA: bez podkre\u015blenia, tekst+strza\u0142ka    -->\r\n<!-- \u2192 #EDF2F9 na hover. Wklej RAZ (np. osobny widget HTML).      -->\r\n<!-- ============================================================ -->\r\n<style>\r\n\/* p\u0142ynne przej\u015bcia koloru na wszystkich CTA *\/\r\n.kpan-hero__cta, .kpan-hero__cta svg,\r\n.kpan-proces__cta, .kpan-proces__cta svg,\r\n.kpan-roznica__cta, .kpan-roznica__cta svg,\r\n.kpan-cena__cta, .kpan-cena__cta svg,\r\n.kpan-cta__btn, .kpan-cta__btn svg {\r\n  transition: transform 0.18s ease, box-shadow 0.18s ease, color 0.18s ease, stroke 0.18s ease;\r\n}\r\n\/* brak podkre\u015blenia w ka\u017cdym stanie linku *\/\r\n.kpan-hero__cta, .kpan-hero__cta:hover, .kpan-hero__cta:focus,\r\n.kpan-proces__cta, .kpan-proces__cta:hover, .kpan-proces__cta:focus,\r\n.kpan-roznica__cta, .kpan-roznica__cta:hover, .kpan-roznica__cta:focus,\r\n.kpan-cena__cta, .kpan-cena__cta:hover, .kpan-cena__cta:focus,\r\n.kpan-cta__btn, .kpan-cta__btn:hover, .kpan-cta__btn:focus {\r\n  text-decoration: none;\r\n}\r\n\/* hover: tekst + strza\u0142ka \u2192 #EDF2F9 *\/\r\n.kpan-hero__cta:hover, .kpan-hero__cta:hover svg,\r\n.kpan-proces__cta:hover, .kpan-proces__cta:hover svg,\r\n.kpan-roznica__cta:hover, .kpan-roznica__cta:hover svg,\r\n.kpan-cena__cta:hover, .kpan-cena__cta:hover svg,\r\n.kpan-cta__btn:hover, .kpan-cta__btn:hover svg {\r\n  color: #EDF2F9;\r\n  stroke: #EDF2F9;\r\n}\r\n\/* dost\u0119pno\u015b\u0107: wy\u0142\u0105cz animacj\u0119 unoszenia zdj\u0119cia *\/\r\n@media (prefers-reduced-motion: reduce) {\r\n  .kpan-hero__photo { animation: none; }\r\n}\r\n<\/style>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Konsultacja podatkowa Sprawd\u017a, ile naprawd\u0119 mo\u017cesz zaoszcz\u0119dzi\u0107 na podatkach \u2014 w 60 minut z doradc\u0105 Konkretna analiza Twojej sytuacji i jasne, dopasowane rekomendacje od licencjonowanego doradcy podatkowego. Online, termin w 24\u201348 h \u2014 bez og\u00f3lnik\u00f3w z internetu. Zarezerwuj termin \u2014 615 z\u0142 4,9 \/ 5 w Google P\u0142atno\u015b\u0107 online potwierdza rezerwacj\u0119 \u00b7 Faktura VAT \u00b7 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-40","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"http:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/pages\/40","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=40"}],"version-history":[{"count":94,"href":"http:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/pages\/40\/revisions"}],"predecessor-version":[{"id":292,"href":"http:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/pages\/40\/revisions\/292"}],"wp:attachment":[{"href":"http:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=40"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}