css
*{
margin:0;
padding: 0;
}
.box{
background-image:url(01.jpg);
background-size: 100% 100%;
width: 100%;
height:500px;
}
.jl{
width:240px;
height: 150px;
background: url(bg.png);
background-position:0px -150px;
position: absolute;
top:30px;
left:30px;
z-index:1;
}
html
<div class='box'>
<div class='jl'></div>
</div>
