Kinh gui ban lanh dao cong ty!

From: CENSTAF <hidden>
Date: 2005-08-15 02:58:54

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<p class="MsoNormal"><span style="font-family: Arial">&nbsp;</span></p>
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    <p align="center" style="text-align: center"><b>
    <span style="font-family: Arial; font-variant: small-caps">trung t�m nghi�n 
    c?u, d�o t?o c�n b? v� tu v?n t�i ch�nh - k? to�n - thu?</span><font face="Arial"><span style="font-family: \.VnTimeH"><br>
    </span></font></b><font face="Arial">********<br>
    </font>
    <i><span style="font-size: 10.0pt; font-family: Arial">S&#7889; :15 /CV-TT
    <br>
    "V/v &#273;&#224;o t&#7841;o n&#226;ng cao tr&#236;nh &#273;&#7897; c&#225;n b&#7897; qu&#7843;n l&#253;, ki&#7875;m tra v&#224; l&#224;m quy&#7871;t to&#225;n thu&#7871; GTGT&TNDN cu&#7889;i n&#462;m &#273;&#7841;t hi&#7879;u qu&#7843;"</span></i></td>
    <td valign="top" style="width: 48%; border: medium none; padding: 0cm">
    <p align="center" style="text-align: center"><b>
    <span style="font-family: Arial; font-variant: small-caps">c&#7897;ng ho&#224; x&#227; h&#7897;i ch&#7911; ngh&#297;a vi&#7879;t nam</span></b><font face="Arial"><br>
    <b><font size="2">&#272;&#7897;c l&#7853;p - T&#7921; do - H&#7841;nh ph&#250;c</span></b></font></b><br>
    ---------------------------</font></p>
    <p align="right" style="text-align: right"><i>
    <span style="font-size: 10.0pt; font-family: Arial">&nbsp;</span></i></p>
    <p align="center" style="text-align: center"><i>
    <span style="font-size: 10.0pt; font-family: Arial">H&#224; N&#7897;i, ng&#224;y 
    05 th&#225;ng 8 n&#462;m 2005</span></i></td>
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<p align="center" style="text-align: center"><b><i>
<span style="font-family: Arial"><u>
K�nh g?i:</u> </span></i></b><font face="Arial"> &nbsp;</font><span style="font-size: 14pt"><b><span style="font-family: Arial; font-variant: small-caps">b</span></b></span><b><span style="font-size: 14.0pt; font-family: Arial; font-variant: small-caps">an 
l�nh d?o c�ng ty</span></b></p>
<p style="text-align: justify"><span style="font-family: Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<b> </b>
</span><b><span style="font-size: 10.0pt; font-family: Arial">Trung t&#226;m Nghi&#234;n c&#7913;u, &#272;&#224;o t&#7841;o c&#225;n b&#7897; v&#224; T&#432; v&#7845;n T&#224;i ch&#237;nh-K&#7871; to&#225;n-Thu&#7871; (CENSTAF) l&#224; </span></b><i><u><span style="font-size: 10.0pt; font-family: Arial"> 
t&#7893; ch&#7913;c duy nh&#7845;t &#7903; H&#224; N&#7897;i &#273;&#224;o t&#7841;o th&#7921;c t&#7871; chuy&#234;n s&#226;u v&#7873; k&#7871; to&#225;n, ki&#7875;m to&#225;n, thanh tra t&#224;i ch&#237;nh, quy&#7871;t to&#225;n thu&#7871;; t&#432; v&#7845;n v&#7873; t&#224;i ch&#237;nh, k&#7871; to&#225;n, thu&#7871; v&#224; th&#7921;c hi&#7879;n c&#225;c d&#7883;ch v&#7909; k&#7871; to&#225;n, quy&#7871;t to&#225;n thu&#7871; GTGT & TNDN cho c&#225;c lo&#7841;i h&#236;nh doanh nghi&#7879;p. </span></p>
</u></i>
<p style="text-align: justify">
<span style="font-size: 10.0pt; font-family: Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
&#272;&#7875; &#273;&#225;p &#7913;ng c&#244;ng t&#225;c l&#224;m quy&#7871;t to&#225;n thu&#7871; h&#224;ng th&#225;ng, qu&#253; v&#224; cu&#7889;i n&#462;m  2005 &#273;&#7841;t hi&#7879;u qu&#7843;, &#273;&#250;ng c&#225;c quy &#273;&#7883;nh c&#7911;a Lu&#7853;t k&#7871; to&#225;n, ch&#7871; &#273;&#7897; k&#7871; to&#225;n m&#7899;i, c&#225;c Lu&#7853;t thu&#7871; m&#7899;i, Lu&#7853;t Thanh tra m&#7899;i (c&#243; hi&#7879;u l&#7921;c t&#7915; 01/10/2004) nh&#7857;m &#273;em l&#7841;i hi&#7879;u qu&#7843; cao nh&#7845;t trong c&#244;ng t&#225;c qu&#7843;n l&#253; t&#224;i ch&#237;nh, k&#7871; to&#225;n, thu&#7871; t&#7841;i c&#225;c doanh nghi&#7879;p. Trung t&#226;m CENSTAF t&#7893; ch&#7913;c kho&#225; &#273;&#224;o t&#7841;o th&#7921;c ti&#7877;n chuy&#234;n s&#226;u ph&#7909;c v&#7909; c&#244;ng t&#225;c qu&#7843;n l&#253; cao c&#7845;p v&#224; quy&#7871;t to&#225;n thu&#7871; cu&#7889;i n&#462;m th&#7921;c s&#7921; h&#7919;u &#237;ch &#273;&#432;&#7907;c &#273;&#244;ng &#273;&#7843;o c&#225;c c&#225
<p align="center" style="text-align: center"><b><i>
<span style="font-family: Arial; text-transform: uppercase">"thanh - ki&#7875;m tra, ki&#7875;m so&#225;t ph&#225;t hi&#7879;n nh&#7919;ng  sai s&#243;t, gian l&#7853;n trong Quy&#7871;t to&#225;n Doanh Thu, Chi Ph&#237;, thu&#7871; gtgt v&#224; thu&#7871;  tndn t&#7841;i c&#225;c lo&#7841;i h&#236;nh doanh nghi&#7879;p n&#462;m 2004 & 2005 "</span></i></b></p>
<u>
<p style="text-align: justify"><b>
<span style="font-size: 10.0pt; font-family: Arial"><u>
I/ M?c d�ch:</u></span></b></u><b> </b></p>
<p style="text-align: justify"><font face="Arial" size="2">N&#226;ng cao tr&#236;nh &#273;&#7897; c&#225;n b&#7897; qu&#7843;n l&#253;, c&#225;n b&#7897; l&#224;m c&#244;ng t&#225;c t&#224;i ch&#237;nh - k&#7871; to&#225;n - thu&#7871; trong vi&#7879;c thanh ki&#7875;m tra, ki&#7875;m to&#225;n, so&#225;t x&#233;t doanh thu, chi ph&#237; v&#224; thu&#7871; GTGT, thu&#7871; TNDN t&#7841;i &#273;&#417;n v&#7883; m&#236;nh tr&#225;nh nh&#7919;ng sai ph&#7841;m v&#7873; ch&#7871; &#273;&#7897; k&#7871; to&#225;n, chu&#7849;n m&#7921;c k&#7871; to&#225;n, c&#225;c lu&#7853;t thu&#7871; v&#224; c&#225;c &#273;&#7841;o lu&#7853;t kh&#225;c c&#243; li&#234;n quan &#273;&#7871;n c&#225;c ho&#7841;t &#273;&#7897;ng c&#7911;a DN &#273;&#7875; kh&#244;ng g&#7863;p phi  nh&#7919;ng tr&#432;&#7901;ng h&#7907;p &#273;&#225;ng ti&#7871;c khi b&#7883; xu&#7845;t to&#225;n chi ph&#237; g&#226;y &#7843;nh h&#432;&#7903;ng l&#7899;n &#273;&#7871;n l&#7907;i &#237;ch c&#7911;a DN qua c&#225;c cu&#7897;c thanh tra - ki&#7875;m tr
<p><b><i><u><span style="font-size: 10.0pt; font-family: Arial">II/ N&#7897;i dung:</span></u></i></b></p>

</u>

<p style="text-align: justify"><b><font face="Arial" size="2">1. Nh&#7919;ng &#273;&#7883;nh h&#432;&#7899;ng gi&#250;p cho c&#225;c th&#224;nh vi&#234;n H&#272;TV, H&#272;QT, Ban Gi&#225;m &#273;&#7889;c, T&#7893;ng gi&#225;m &#273;&#7889;c T&#7893;ng c&#244;ng ty, C&#244;ng ty; c&#225;c nh&#224; qun l&#253; c&#225;c c&#7845;p trong c&#225;c lo&#7841;i h&#236;nh DN v&#224; &#273;&#7863;c bi&#7879;t l&#224; nh&#7919;ng ng&#432;&#7901;i l&#224;m c&#244;ng t&#225;c t&#224;i ch&#237;nh, k&#7871; to&#225;n, quy&#7871;t to&#225;n thu&#7871; c&#243; hi&#7875;u bi&#7871;t s&#226;u r&#7897;ng th&#7921;c t&#7871; v&#7873; t&#224;i ch&#237;nh, k&#7871; to&#225;n, thu&#7871; v&#224; thanh-ki&#7875;m tra, c&#225;c &#273;&#7841;o lu&#7853;t,...&#273;&#7875; qu&#7843;n l&#253; &#273;&#7841;t hi&#7879;u qu&#7843; cao nh&#7845;t cho Doanh nghi&#7879;p tr&#432;&#7899;c s&#7921; thanh-ki&#7875;m tra thu&#7871;  ng&#224;y c&#224;ng ch&#7863;t ch&#7869; v&#224; gay g&#7855;t nh&#432; hi&#7879;n nay v&#224; s&#7855;p t&#7899;i t
<p style="text-align: justify"><font face="Arial" size="2"><b>2. Nguy&#234;n l&#253; chung v&#7873; c&#244;ng t&#225;c thanh tra, &#273;&#7863;c bi&#7879;t l&#224; thanh-ki&#7875;m tra t&#224;i ch&#237;nh-k&#7871; to&#225;n.</b>
  (Nh&#7919;ng v&#462;n b&#7843;n v&#7873; c&#244;ng t&#225;c thanh tra t&#224;i ch&#237;nh DN c&#7911;a Ch&#237;nh ph&#7911; v&#224; B&#7897; t&#224;i ch&#237;nh)</font></p>
<p style="text-align: justify"><font face="Arial" size="2"><b>3. Thanh-ki&#7875;m tra v&#7873; ho&#225; &#273;&#417;n, ch&#7913;ng t&#7915;</b> (nh&#7919;ng sai ph&#7841;m v&#7873; ho&#225; &#273;&#417;n, ch&#7913;ng t&#7915; k&#7871; to&#225;n, c&#225;ch ki&#7875;m tra ph&#225;t hi&#7879;n v&#224; ch&#7845;n ch&#7881;nh).</font></p>
<p style="text-align: justify"><font face="Arial" size="2"><b>4. Thanh-ki&#7875;m tra Doanh thu v&#224; k&#7871;t qu&#7843; kinh doanh</b> (nh&#7919;ng sai ph&#7841;m v&#7873; ch&#7881; ti&#234;u doanh thu,  c&#225;ch ki&#7875;m tra ph&#225;t hi&#7879;n v&#224; ch&#7845;n ch&#7881;nh).</font></p>
<p style="text-align: justify"><font face="Arial" size="2"><b>5. Thanh-ki&#7875;m tra chi ph&#237; s&#7843;n xu&#7845;t</b> (nh&#7919;ng sai ph&#7841;m v&#7873; CPSX: CP kh&#7845;u hao TSC&#272;, chi ph&#237; ti&#7873;n l&#432;&#417;ng,..,  c&#225;ch ki&#7875;m tra ph&#225;t hi&#7879;n v&#224; ch&#7845;n ch&#7881;nh).</font></p>
<p style="text-align: justify"><font face="Arial" size="2"><b>6. Thanh-ki&#7875;m tra v&#7889;n b&#7857;ng ti&#7873;n 
</b>(nh&#7919;ng sai ph&#7841;m v&#7873; thu chi ti&#7873;n m&#7863;t t&#7841;i qu&#7929;, c&#225;ch ki&#7875;m tra ph&#225;t hi&#7879;n v&#224; ch&#7845;n ch&#7881;nh).</font></p>
<p style="text-align: justify"><font face="Arial" size="2"><b>7. Thanh-ki&#7875;m tra ngu&#7891;n v&#7889;n vay v&#224; v&#7889;n ch&#7911; s&#7903; h&#7919;u 
</b>(nh?ng sai ph?m v? v?n vay, ngu?n v?n kinh doanh, c�c qu?, c�ch ki?m tra 
ph�t hi?n v� ch?n ch?nh). </font><p style="text-align: justify">
<b>8. Gi?i d�p nhi?u t�nh hu?ng qu?n l� chuy�n s�u (du?i g�c d? T�i ch�nh, k? 
to�n, ki?m to�n, thu?, c�c d?o lu?t li�n quan d?n c�c lo?i h�nh DN), d?c bi?t l� 
c�c sai s�t v� gian l?n c?a c�c DN (hn 120 t�nh hu?ng) b? xu?t to�n ra kh?i chi 
ph� h?p l� h?p l? trong c�c cu?c thanh- ki?m tra thu? ? c�c lo?i h�nh doanh 
nghi?p hay m?c phi (d?c bi?t l� c�c DN ngo�i qu?c doanh v� hu?ng d?n c�ch l?p 
Quy?t to�n thu? GTGT &amp; TNDN theo m?u m?i (nam 2005) d?t hi?u qu? cao.</b></p>
<p style="text-align: justify"><font face="Arial"><b><font size="2">III/ Gi&#7843;ng vi&#234;n:</font></b><font size="2"> Chuy&#234;n gia &#273;&#224;o t&#7841;o th&#7921;c t&#7871; nhi&#7873;u kinh nghi&#7879;m trong l&#297;nh v&#7921;c &#273;&#224;o t&#7841;o; t&#432; v&#7845;n thu&#7871;, thanh-ki&#7875;m tra quy&#7871;t to&#225;n thu&#7871; c&#7911;a Trung t&#226;m CENSTAF.</font></font></p>
<p><font face="Arial"><b><font size="2">IV/ 
Ph&#432;&#417;ng ph&#225;p gi&#7843;ng d&#7841;y</font></b><font size="2"> H&#7885;c theo ph&#432;&#417;ng ph&#225;p t&#432; duy n&#462;ng &#273;&#7897;ng, hi&#7875;u k&#7929; &#273;&#7875; qu&#7843;n l&#253; t&#7889;t v&#224; hi&#7879;u qu&#7843; nh&#7845;t. &#272;&#432;&#7907;c truy&#7873;n &#273;&#7841;t kinh nghi&#7879;m tr&#7921;c ti&#7871;p qua c&#225;c cu&#7897;c thanh tra - ki&#7875;m tra t&#224;i ch&#237;nh v&#224; &#273;&#7889;i tho&#7841;i tr&#7921;c ti&#7871;p &#273;&#7875; c&#249;ng gi&#7843;i &#273;&#225;p c&#225;c th&#7855;c m&#7855;c c&#7911;a c&#225;c doanh nghi&#7879;p v&#224; h&#7885;c vi&#234;n v&#7873; c&#225;c v&#432;&#7899;ng m&#7855;c c&#7911;a DN c&#7911;a m&#236;nh.<br>
(Qua 17 kho&#225; &#273;&#224;o t&#7841;o th&#7921;c t&#7871; v&#7873; l&#297;nh v&#7921;c thanh-ki&#7875;m tra t&#224;i ch&#237;nh cho h&#224;ng tr&#462;m Gi&#225;m &#273;&#7889;c, PG&#272;, KTT v&#224; k&#7871; to&#225;n thu&#7871; trong c&#225;c lo&#7841;i h&#236;nh DN, ch&#250;ng t&#244;i &#273;&#227; th&#225;o g&#7905; &#273;&#432;&#7907;c r&#7845;t nhi&#7873;u sai ph&#7841;m hi&#7879;n t&#7841;i v&#224; ti&#7873;m t&#224;ng c&#7911;a c&#225;c DN v&#224; t&#432; v&#7845;n &#273;&#7875; c&#225;c DN qu&#7843;n l&#253; hi&#7879;u qu&#7843; h&#417;n tr&#225;nh nh&#7919;ng thi&#7879;t h&#7841;i &#273;&#225;ng ti&#7871;c v&#7873; kinh t&#7871; do vi ph&#7841;m c&#225;c quy &#273;&#7883;nh c&#7911;a Nh&#224; n&#432;&#7899;c v&#7873; qu&#7843;n l&#253; t&#224;i ch&#237;nh, k&#7871; to&#225;n, thu&#7871;, lu&#7853;t nhi&#7873;u nh&#432; hi&#7879;n nay.)</font></font></p>
<b><u>
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    <p class="MsoNormal"><b><u>
    <span style="font-size: 10.0pt; font-family: Arial">V/ &#272;&#7889;i t&#432;&#7907;ng tham d&#7921;:: </span></u></b></td>
    <td width="73%" style="width: 73.0%; border: medium none; padding: 0cm">
    <p class="MsoNormal"><span style="font-size: 10.0pt; font-family: Arial">- Ch&#7911; t&#7883;ch H&#272;TV/H&#272;QT, TG&#272;, Ph&#243; TG&#272;, Gi&#225;m &#273;&#7889;c, PG&#272;</span></td>
  </tr>
  <tr>
    <td width="73%" style="width: 73.0%; border: medium none; padding: 0cm">
    <p class="MsoNormal"><span style="font-size: 10.0pt; font-family: Arial"> - KTT, k&#7871; to&#225;n t&#7893;ng h&#7907;p, k&#7871; to&#225;n thu&#7871;, k&#7871; to&#225;n vi&#234;n kh&#225;c</span></td>
  </tr>
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    <td width="73%" style="width: 73.0%; border: medium none; padding: 0cm">
    <p class="MsoNormal"><span style="font-size: 10.0pt; font-family: Arial">- C&#225;c c&#225;n b&#7897; l&#224;m KD v&#224; c&#225;c nh&#224; qun l&#253; c&#225;c c&#7845;p trong DN.</span></td>
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<p><u><b><span style="font-size: 10.0pt; font-family: Arial">
VI/  Th&#7901;i gian khai gi&#7843;ng: </span></b>

</u>

</p>

</u>

<p>H&#7891;i 18h00' th&#7913; 6 ng&#224;y 26/8/2005 - h?c 12 bu?i (h?c 
ngo�i gi? h�nh ch�nh t? 18h00&#39; d?n 20h30&#39; c�c ng�y th? 2, 4, 6 h&#224;ng tu&#7847;n t&#7841;i <u>
<br>

</u>
VP Trung t&#226;m nghi&#234;n c&#7913;u, &#273;&#224;o t&#7841;o c&#225;n b&#7897; v&#224; t&#432; v&#7845;n 
. </p>

<p>K&#237;nh m&#7901;i c&#225;c Doanh nghi&#7879;p g&#7917;i danh s&#225;ch &#273;&#462;ng k&#253; v&#224; kinh ph&#237; d&#7921; h&#7885;c: 1.000.000&#273; /1 h&#7885;c vi&#234;n (bao g&#7891;m ti&#7873;n t&#224;i li&#7879;u h&#7885;c t&#7853;p) tr&#432;&#7899;c ng&#224;y 
26/8/2005 &#273;&#7875; BTC x&#7871;p l&#7899;p.</p>
<p align="center" style="text-align: center"><font face="Arial"><i>
<font size="2">M&#7885;i chi ti&#7871;t xin vui l&#242;ng  li&#234;n h&#7879;:  
<br>
</font>

</i>
<font size="3"><span style="font-variant: small-caps">vp Trung t&#226;m nghi&#234;n c&#7913;u, &#273;&#224;o t&#7841;o c&#225;n b&#7897; v&#224; t&#432; v&#7845;n t&#224;i ch&#237;nh - k&#7871; to&#225;n - thu&#7871; (censtaf)

</span></font><i>
<font size="2"><br>
&#272;&#7883;a ch&#7881;: T&#7847;ng 3 S&#7889; 6 V&#361; Ng&#7885;c Phan, L&#225;ng H&#7841;, &#272;&#7889;ng &#272;a, H&#224; N&#7897;i

<br>
Tel: 04.7762204; 0913 583 558;&nbsp;&nbsp; Fax: 04.7761063 <br>
E-mail: <a href="mailto:censtaf@hn.vnn.vn">censtaf@hn.vnn.vn</a>&nbsp;&nbsp;&nbsp; Website: 
<a href="http://www.censtaf.com">www.censtaf.com</a></font></i></font></font></span><font face="Arial" size="2"></p>
<p align="center">
<span style="font-size: 10.0pt; font-family: Arial; font-style:italic">
K&#237;nh ch&#250;c &#273;&#7891;ng ch&#237; Gi&#225;m &#273;&#7889;c v&#224; Ban l&#227;nh &#273;&#7841;o C&#244;ng ty s&#7913;c kho&#7867;, &#273;&#7841;t &#273;&#432;&#7907;c nhi&#7873;u th&#224;nh c&#244;ng trong qu&#7843;n l&#253; v&#224; l&#227;nh &#273;&#7841;o doanh nghi&#7879;p! </span></p>
<p align="left">
<span style="font-size: 10.0pt; font-family: Arial; font-style:italic">Xin ch&#226;n th&#224;nh c&#7843;m &#417;n s&#7921; h&#7907;p t&#225;c c&#7911;a Qu&#253; C&#244;ng ty!</span></p>
<p align="left">
&nbsp;</p>
<u>
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    <p class="MsoNormal"><b><i><u>
    <span style="font-size: 10.0pt; font-family: Arial">N&#417;i nh&#7853;n: </span></u></i>
    </b>
    <p class="MsoNormal">
    <span style="font-size: 10.0pt; font-family: Arial"><i>- nh&#432; tr&#234;n </i></span>
    <p class="MsoNormal">
    <span style="font-size: 10.0pt; font-family: Arial"><i>- Luu �T, VT.</i></span></td>
    <td style="width: 57%; border: medium none; padding: 0cm">
    <p align="center" style="text-align: center"><b>
    <span style="font-size: 11.0pt; font-family: Arial; text-transform: uppercase">
    t/m trung t&#226;m nghi&#234;n c&#7913;u, &#273;tcb & t&#432; v&#7845;n 
<br>
    t&#224;i ch&#237;nh-k&#7871; to&#225;n-thu&#7871;
<br>
    Gi&#225;m &#273;&#7889;c <br>
    </span>
    <span style="font-size: 11.0pt; font-family: Arial; font-variant: small-caps">
    &nbsp;</span></b></p>
    <p>&nbsp;</p>
    <p>&nbsp;</p>
    <p align="center" style="text-align: center"><font face="Arial"><b><i>Tr&#7847;n Huy Ho&#224;ng</i></b>
    </font>
    </td>
  </tr>
</table>
<p class="MsoNormal">&nbsp;</p>
<p class="MsoNormal">&nbsp;</p>
<p class="MsoNormal">&nbsp;</p>
<p class="MsoNormal">&nbsp;</p>
<p class="MsoNormal">&nbsp;</p>
<table border="1" width="131%" height="644" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" cellpadding="0">
            <tr>
              <td width="100%" colspan="3" align="center" height="29"><span style="font-variant: small-caps">
                <font face="Arial" color="#0000FF"><b><i>  I/ C&#225;c kho&#225; &#273;&#224;o t&#7841;o k&#7871; to&#225;n th&#7921;c t&#7871; ng&#7855;n h&#7841;n chuy&#234;n s&#226;u kh&#225;c:</i></b></font></span></td>             
            </tr>
            <tr>
              <td width="35%" height="26" align="center"><span style="font-variant: small-caps"><b><font size="2" face="Arial">C&#225;c kho&#225; &#273;&#224;o t&#7841;o
           </font></b></span></td>             
              <td width="22%" height="26" align="center">
                <span style="font-variant: small-caps"><b><font size="2" face="Arial">Th&#7901;i gian khai gi&#7843;ng</font></b></span></td>
              <td width="43%" height="26" align="center">
                <span style="font-variant: small-caps"><b>
                <font size="2" face="Arial">
                m&#7909;c &#273;&#237;ch v&#224; n&#7897;i dung kho&#225; h&#7885;c</font></b></span></td>
            </tr>
            <tr>
              <td width="35%" height="96">
                <ol>
                  <li><font size="2" face="Arial">L&#7899;p Thanh-ki&#7875;m tra ph&#225;t hi&#7879;n sai s&#243;t, gian l&#7853;n trong quy&#7871;t to&#225;n Doanh thu, chi ph&#237;, thu&#7871; GTGT & thu&#7871; TNDN n&#462;m 2004, 2005  <br>             
                    </font>
                  <b><i>
                  <span style="font-size: 10.0pt; font-family: Arial; ">
                  -  </span></i><font face="Arial" size="2"><i>
                  <span style="font-size: 10.0pt; font-family: Arial; ">
                  KG</span></i></font><i><span style="font-size: 10.0pt; font-family: Arial; ">
                  kho&#225; 21&nbsp; v&#224;o 18h00' th&#7913; 6 ng&#224;y 26/8/2005</span></i></b></li>    
                </ol>
              </td>
              <td width="22%" height="96" align="center">
                <font size="2" face="Arial">Th&#7901;i gian h&#7885;c: 13 bu&#7893;i
H&#7885;c trong gi&#7901; HC: t&#7915; 18h00 - 20h30
<br>
                (Kho&#225; 21 h&#7885;c th&#7913; 2, 4, 6 h&#224;ng tu&#7847;n</span></i></b>)</td>             
              <td width="43%" height="96" align="center" valign="top">
                <p align="left"><font size="2"><i>
                <span style="font-family: Arial">- Kho&#225; h&#7885;c gi&#250;p c&#225;c nh&#224; qu&#7843;n l&#253; 
               hi&#7875;u bi&#7871;t th&#7921;c t&#7871; s&#226;u r&#7897;ng v&#7873; t&#224;i ch&#237;nh, k&#7871; to&#225;n, thu&#7871; v&#224; thanh-ki&#7875;m tra,... <br>
                - Gi&#7843;i &#273;&#225;p c&#225;c t&#236;nh hu&#7889;ng qu&#7843;n l&#253; chuy&#234;n s&#226;u, &#273;&#7863;c bi&#7879;t l&#224; c&#225;c sai s&#243;t v&#7873; gian l&#7853;n c&#7911;a c&#225;c doanh nghi&#7879;p b&#7883; xu&#7845;t to&#225;n ra kh&#7887;i chi ph&#237; h&#7907;p l&#253;, h&#7907;p l&#7879; trong c&#225;c cu&#7897;c thanh-ki&#7875;m tra thu&#7871; m&#224; c&#225;c lo&#7841;i h&#236;nh DN hay m&#7855;c ph&#7843;i.
                - H&#432;&#7899;ng d&#7851;n c&#225;ch l&#7853;p quy&#7871;t to&#225;n thu&#7871; GTGT, 
                thu&#7871; TNDN theo m&#7851;u m&#7899;i &#273;&#7841;t hi&#7879;u qu&#7843;.</span></i></font></td>             
            </tr>
            <tr>
              <td width="35%" height="64">
                <ol start="2">
                  <li><font face="Arial"><font size="2">L&#7899;p k&#7929; n&#462;ng th&#7921;c t&#7871; ghi ch&#233;p s&#7893; s&#225;ch k&#7871; to&#225;n v&#224; l&#7853;p b&#225;o c&#225;o T&#224;i ch&#237;nh, quy&#7871;t to&#225;n thu&#7871; GTGT v&#224; thu&#7871; TNDN n&#462;m 2005.
                  <br>
                  </font></font>
<b><font face="Arial" size="2"><i>
                  <span style="font-size: 10.0pt; font-family: Arial; ">
                  -  </span></i></font></b><font face="Arial"><font size="2"><b>
                  KG kho� 24 v�o 18h00 th? 2 ng�y 29/8/2005</b></font></li>        
                </ol>
              </td>
              <td width="22%" height="64" align="center">
              <font size="2" face="Arial">KG h&#224;ng th&#225;ng
L&#7899;p 3,5 v&#224; l&#7899;p 2,4,6  h&#7885;c 18 bu&#7893;i; Th&#7901;i gian h&#7885;c: t&#7915; 18h00'-20h30' h&#224;ng tu&#7847;n
(&#272;&#432;&#7907;c h&#7885;c n&#226;ng cao v&#224; chuy&#234;n s&#226;u th&#7921;c t&#7871; v&#7873; thu&#7871;: 04 bu&#7893;i)
</font></td>             
              <td width="43%" height="64" align="center" valign="top">
              <p align="left"><font size="2"><i>
              <span style="font-family: Arial">
              -
N&#226;ng cao k&#7929; n&#462;ng th&#7921;c t&#7871; v&#7873; ghi ch&#233;p s&#7893; s&#225;ch v&#224; l&#7853;p b&#225;o c&#225;o k&#7871; to&#225;n, thu&#7871;, t&#224;i ch&#237;nh, quy&#7871;t to&#225;n thu&#7871; GTGT & thu&#7871; TNDN.
              <br>
              - Gi&#7843;i &#273;&#225;p th&#7855;c m&#7855;c v&#7873; c&#7843; l&#253; thuy&#7871;t v&#224; th&#7921;c t&#7871; v&#7873; t&#224;i ch&#237;nh, k&#7871; to&#225;n, thu&#7871;.
              <br>
              - Tr&#234;n c&#417; s&#7903; ch&#7913;ng t&#7915; k&#7871; to&#225;n, ghi ch&#233;p tr&#234;n s&#7893; k&#7871; to&#225;n, h&#7885;c vi&#234;n s&#7869; hi&#7875;u &#273;&#432;&#7907;c b&#7843;n ch&#7845;t quan h&#7879; gi&#7919;a c&#225;c s&#7893; v&#224; h&#7879; th&#7889;ng ch&#7913;ng t&#7915; t&#7915; &#273;&#243; l&#7853;p c&#225;c b&#225;o c&#225;o t&#224;i ch&#237;nh, b&#225;o c&#225;o quy&#7871;t to&#225;n thu&#7871; hi&#7879;u qu&#7843; nh&#7845;t.</span></i></font></td>             
            </tr>
            <tr>
              <td width="35%" height="112">
                <ol start="3">
                  <li><font size="2" face="Arial">L&#7899;p <b>"Ngh&#7873; k&#7871; to&#225;n"</b> - qu&#7843;n l&#253; th&#7921;c t&#7871; v&#224; chuy&#234;n s&#226;u theo t&#7915;ng lo&#7841;i h&#236;nh doanh nghi&#7879;p, trong &#273;&#243;:
                  <br>
                  - L&#7899;p DNTM (KD th&#432;&#417;ng m&#7841;i n&#7897;i &#273;&#7883;a & XNK)

                  <br>
                  - L&#7899;p DNSX (DNSX &#237;t SP v&#224; SX nhi&#7873;u SP)

                  <br>
                  - L&#7899;p DNXL (DNXL t&#7921; thi c&#244;ng v&#224; giao th&#7847;u)

                  <br>
                  - L&#7899;p DNDV (V&#7853;n t&#7843;i, du l&#7883;ch, kh&#225;ch s&#7841;n,...)

                  <br>
                  - L&#7899;p t&#7893;ng h&#7907;p c&#225;c lo&#7841;i h&#236;nh doanh nghi&#7879;p (TM,SX,XL,DV)</font></li>    
                </ol>
              </td>
              <td width="22%" height="112" align="center">
              <font face="Arial" size="2">
              <i>
                  <span style="font-size: 10.0pt; font-family: Arial; ">
                  <b>Khai gi&#7843;ng li&#234;n t&#7909;c trong th&#225;ng</b><br>
    </span></i>
                Th&#7901;i gian h&#7885;c: kh&#244;ng h&#7841;n ch&#7871; (kho&#225; 
    h&#7885;c s&#7869; k&#7871;t th&#250;c khi h&#7885;c vi&#234;n l&#234;n &#273;&#432;&#7907;c s&#7893; s&#225;ch k&#7871; to&#225;n v&#224; l&#7853;p b&#225;o c&#225;o t&#224;ii 
 ch&#237;nh, quy&#7871;t to&#225;n thu&#7871; tr&#234;n m&#225;y)<br>
                H&#7885;c trong gi&#7901; HC: t&#7915; th&#7913; 2 &#273;&#7871;n th&#7913; 7<br>
    S&#225;ng: 8h00 - 11h30<br>
    Chi&#7873;u: 14h00 - 17h30<br>             
                <i>
                <span style="font-size: 10.0pt; font-family: Arial; ">
                L&#7883;ch h&#7885;c do h&#7885;c vi&#234;n t&#7921; s&#7855;p x&#7871;p &#273;&#259;ng k&#253; v&#7899;i Trung t&#226;m.</span></i></font></td>    
              <td width="43%" height="112" align="center" valign="top">
              <p align="left"><i><font size="2" face="Arial">- H&#7879; th&#7889;ng l&#7841;i ki&#7871;n th&#7913;c k&#7871; to&#225;n, t&#462;ng c&#432;&#7901;ng s&#7921; hi&#7875;u bi&#7871;t th&#7921;c t&#7871; v&#7873; c&#244;ng t&#225;c qu&#7843;n l&#253; t&#224;i ch&#237;nh, k&#7871; to&#225;n, thu&#7871;.
              <br>
              - &#272;&#224;o t&#7841;o ki&#7871;n th&#7913;c t&#7893;ng h&#7907;p th&#7921;c t&#7871; v&#7873; k&#7871; to&#225;n v&#224; l&#224;m quy&#7871;t to&#225;n thu&#7871; nh&#7857;m &#273;&#7841;t hi&#7879;u qu&#7843; cao nh&#7845;t.
              <br>
              - Nh&#7919;ng &#273;i&#7873;u c&#417; b&#7843;n, quan tr&#7885;ng v&#224; nh&#7919;ng sai ph&#7841;m v&#7873; ch&#7913;ng t&#7915; g&#7889;c, c&#225;ch x&#7917; l&#253; h&#224;i ho&#224;, h&#7907;p ph&#225;p, h&#7907;p l&#253;.
              <br>
              - Ghi ch&#233;p chi ti&#7871;t v&#224; t&#7893;ng h&#7907;p s&#7889; li&#7879;u k&#7871; to&#225;n tr&#234;n h&#7879; th&#7889;ng s&#7893; k&#7871; to&#225;n b&#7857;ng m&#225;y vi t&#237;nh.
              <br>
              - H&#432;&#7899;ng d&#7851;n c&#7909; th&#7875; quy&#7871;t to&#225;n chi ph&#237; h&#7907;p l&#253;, h&#7907;p l&#7879; v&#224; c&#225;c chi ph&#237; b&#7883; xu&#7845;t to&#225;n &#273;&#7875; x&#225;c &#273;&#7883;nh thu nh&#7853;p ch&#7883;u thu&#7871; TNDN.</font></i></td>    
            </tr>
            <tr>
              <td width="35%" height="48">
                <ol start="4">
                  <li><font size="2" face="Arial">L&#7899;p "K&#7871; to&#225;n m&#225;y" (l&#224;m k&#7871; to&#225;n tr&#234;n ph&#7847;n m&#7873;m k&#7871; to&#225;n chuy&#234;n nghi&#7879;p)

                  <br>
                  &nbsp;</font></li>    
                </ol>
              </td>
              <td width="22%" height="48" align="center">
              <font size="2" face="Arial">H&#7885;c 10 bu&#7893;i v&#224;o th&#7913; 2,4,6 v&#224; th&#7913; 3,5 h&#224;ng tu&#7847;n. H&#7885;c ngo&#224;i gi&#7901;  HC t&#7915; 18h00'-20h'00'</font></td>    
              <td width="43%" height="48" align="center" valign="top">
              <p align="left"><i><font size="2" face="Arial">- H&#7885;c vi&#234;n s&#7869; &#273;&#432;&#7907;c h&#7885;c c&#225;c k&#7929; n&#462;ng c&#417; b&#7843;n s&#7917; d&#7909;ng ph&#7847;n m&#7873;m k&#7871; to&#225;n chuy&#234;n nghi&#7879;p.
              <br>
              - V&#7899;i c&#225;c t&#237;nh n&#462;ng k&#7929; thu&#7853;t v&#224; c&#225;c ti&#7879;n &#237;ch n&#7893;i b&#7853;t c&#7911;a ph&#7847;n m&#7873;m k&#7871; to&#225;n chuy&#234;n nghi&#7879;p s&#7869; gi&#250;p ng&#432;&#7901;i k&#7871; to&#225;n ho&#224;n th&#224;nh c&#244;ng vi&#7879;c m&#7897;t c&#225;ch ch&#237;nh x&#225;c, nhanh ch&#243;ng v&#224; hi&#7879;u qu&#7843;.
</font></i></td>    
            </tr>
            </table>
            <table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="131%" id="AutoNumber1" height="252">
              <tr>
            <FONT face=Arial><SPAN 
            style="FONT-FAMILY: arial">
                <td width="100%" colspan="2" align="center" height="32"><span style="font-variant: small-caps">
                <font face="Arial" color="#0000FF"><b><i>
II/ C&#225;c d&#7883;ch v&#7909; v&#7873; t&#432; v&#7845;n kinh doanh, lu&#7853;t, t&#224;i ch&#237;nh, k&#7871; to&#225;n, thu&#7871;, nh&#226;n s&#7921; qu&#7843;n l&#253;:</i></b></font></span></td>
            </SPAN></FONT>
              </tr>
              <tr>
            <FONT face=Arial><SPAN 
            style="FONT-FAMILY: arial">
                <td width="55%" align="center" height="24"><span style="font-variant: small-caps"><b>
                <font size="2" face="Arial">t�n d?ch v?</font></b></span></td>
                <td width="45%" align="center" height="24">
                <span style="font-variant: small-caps"><b>
                <font size="2" face="Arial">
                th?i gian Th?c hi?n</font></b></span></td>
            </SPAN></FONT>
              </tr>
              <tr>
            <FONT face=Arial>
                <td width="55%" height="96">
                <ol>
                  <li><font size="2"><b>D&#7883;ch v&#7909; l&#224;m k&#7871; to&#225;n v&#224; l&#7853;p BCTC, quy&#7871;t to&#225;n thu&#7871; cho c&#225;c Doanh nghi&#7879;p:

                  <br>
                  </b>- DNTM (Th&#432;&#417;ng m&#7841;i n&#7897;i &#273;&#7883;a & XNK)

                  <br>
                  - DNSX (DNSX &#237;t SP v&#224; SX nhi&#7873;u SP)

<br>
                  - DNXL (DNXL t&#7921; thi c&#244;ng v&#224; giao th&#7847;u)

                  <br>
                  - DNDV (V&#7853;n t&#7843;i, du l&#7883;ch, kh&#225;ch s&#7841;n,...)
</font></li>
                </ol>
                </td>
                <td width="45%" height="96" align="center"><font size="2"><b>
H&#224;ng th&#225;ng
<br>
                </b>Tu&#7923; v&#224;o t&#7915;ng lo&#7841;i h&#236;nh DN c&#243; quy m&#244; nh&#7887; hay v&#7915;a (&#273;&#7897; ph&#7913;c t&#7841;p &#237;t hay nhi&#7873;u) th&#236; gi&#225; l&#224;m k&#7871; to&#225;n, k&#234; khai thu&#7871;, l&#7853;p BCTC v&#224; quy&#7871;t to&#225;n thu&#7871; h&#224;ng th&#225;ng s&#7869; giao &#273;&#7897;ng t&#7915;: 
                <b>1.000.000&#273;-3.000.000&#273;/1&#273;n v&#7883;/1th&#225;ng</b></font></td>
            </FONT>
              </tr>
              <tr>
            <FONT face=Arial>
                <td width="55%" height="64">
                <ol start="2">
                  <li><b><font size="2">C&#225;c d&#7883;ch v&#7909; t&#432; v&#7845;n qu&#7843;n l&#253; (kinh doanh, t&#224;i ch&#237;nh, k&#7871; to&#225;n, thu&#7871;, lu&#7853;t, nh&#226;n s&#7921; qu&#7843;n l&#253;,...</font></li>
                </ol>
                </td>
                <td width="45%" height="64" align="center"><font size="2">
Th&#7901;i gian th&#7921;c hi&#7879;n theo tho&#7843; thu&#7853;n trong h&#7907;p &#273;&#7891;ng
</font></td>
            </FONT>
              </tr>
              </table>
<p class="MsoNormal">&nbsp;</p>
<p class="MsoNormal">&nbsp;</p>
<p class="MsoNormal">&nbsp;</p>
<p class="MsoNormal">&nbsp;</p>
<p class="MsoNormal">&nbsp;</p>
<p class="MsoNormal">&nbsp;</p>
<p class="MsoNormal">&nbsp;</p>
<table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style="width: 133%; border-collapse: collapse; border: medium none" height="908">
  <tr style="height: 92.25pt">
    <td style="width: 1%; height: 161; border-left: 1.0pt solid #111111; border-right: medium none; border-top: 1.0pt solid #111111; border-bottom: medium none; padding: 0cm" colspan="2">
    <p align="center">
    <font face="Arial"><br>
    </font>
    <font face="Arial" size="2"><b>
                <span style="text-transform: uppercase; ">
                <font face="Arial">Trung t&#226;m nghi&#234;n c&#7913;u, &#273;&#224;o t&#7841;o c&#225;n b&#7897; v&#224; t&#432; v&#7845;n 
                <br>
                <font color="#FF0000">t&#224;i ch&#237;nh - k&#7871; to&#225;n - thu&#7871;</font><br>
                *********************<br>
    </font></span></b><font face="Arial">
                <font size="2">
    &#272;&#7883;a ch&#7881;: T&#7847;ng 3 S&#7889; 6 V&#361; Ng&#7885;c Phan, L&#225;ng H&#7841;, &#272;&#7889;ng &#272;a, H&#224; N&#7897;i

<br>
                Tel: 04.7762204; 0913 583 558;&nbsp;&nbsp; Fax: 04.7761063 <b> <br>
E-mail:
<u>
    <a href="mailto:censtaf@hn.vnn.vn" style="text-decoration: none">censtaf@hn.vnn.vn</a></u>&nbsp;&nbsp;&nbsp; 
                Website:
<u>
    <a href="http://www.censtaf.com" style="text-decoration: none">www.censtaf.com</a></u>

    </b> </font><b></i></b></font>
    <b></font></span><i><font face="Arial"></a></font></a><font size="2">&nbsp;</font></b></td>
  </tr>
  <tr style="height: 103.5pt">
    <td colspan="2" style="width: 100%; height: 152; border-left: 1.0pt solid #111111; border-right: 1.0pt solid #111111; border-top: medium none; border-bottom: medium none; padding: 0cm">
    <div class="MsoNormal" align="center" style="text-align: center">
      <hr size="2" width="100%" noshade color="navy" align="center">
    </div>
    <p align="center" style="text-align: center">
    <span style="font-size: 18.0pt; font-family: Arial; text-transform: uppercase">
Phi&#7871;u &#273;&#462;ng k&#253; tham d&#7921; kho&#225; h&#7885;c<br>
    </span><font face="Arial"><span style="font-family: \.VnTimeH"><br>
    </span></font><b><i><span style="font-family: Arial; text-transform: uppercase">
"thanh - ki&#7875;m tra, ki&#7875;m so&#225;t ph&#225;t hi&#7879;n nh&#7919;ng  sai s&#243;t, gian l&#7853;n trong Quy&#7871;t to&#225;n Doanh Thu, Chi Ph&#237;, thu&#7871; gtgt v&#224; thu&#7871;  tndn t&#7841;i c&#225;c lo&#7841;i h&#236;nh doanh nghi&#7879;p n&#462;m 2004 & 2005 "</span></i></b></p>
    <p align="center" style="text-align: center">&nbsp;</td>
  </tr>
  <tr style="height: 15.0pt">
    <td style="width: 17%; height: 20; border-left: 1.0pt solid #111111; border-right: medium none; border-top: medium none; border-bottom: medium none; padding: 0cm">
    <p class="MsoNormal"><span style="font-size: 13.5pt; font-family: Arial">T�n 
    don v?:</span></td>
    <td style="width: 89%; height: 20; border-left: medium none; border-right: 1.0pt solid #111111; border-top: medium none; border-bottom: medium none; padding: 0cm">
    <p class="MsoNormal">
    <font face="Arial">.................................................................................................................................</font></td>
  </tr>
  <tr style="height: 14.25pt">
    <td style="width: 17%; height: 20; border-left: 1.0pt solid #111111; border-right: medium none; border-top: medium none; border-bottom: medium none; padding: 0cm">
    <p class="MsoNormal"><span style="font-size: 13.5pt; font-family: Arial">&#272;&#7883;a ch&#7881;:</span></td>
    <td style="width: 89%; height: 20; border-left: medium none; border-right: 1.0pt solid #111111; border-top: medium none; border-bottom: medium none; padding: 0cm">
    <p class="MsoNormal">
    <font face="Arial">.................................................................................................................................</font></td>
  </tr>
  <tr style="height: 14.25pt">
    <td style="width: 17%; height: 20; border-left: 1.0pt solid #111111; border-right: medium none; border-top: medium none; border-bottom: medium none; padding: 0cm">
    <p class="MsoNormal"><span style="font-size: 13.5pt; font-family: Arial">M&#227; s&#7889; thu&#7871;:</span></td>
    <td style="width: 89%; height: 20; border-left: medium none; border-right: 1.0pt solid #111111; border-top: medium none; border-bottom: medium none; padding: 0cm">
    <p class="MsoNormal">
    <font face="Arial">.................................................................................................................................</font></td>
  </tr>
  <tr style="height: 14.25pt">
    <td style="width: 17%; height: 20; border-left: 1.0pt solid #111111; border-right: medium none; border-top: medium none; border-bottom: medium none; padding: 0cm">
    <p class="MsoNormal"><font size="4"><span style="font-family: Arial">Fax</span></font><span style="font-size: 13.5pt; font-family: Arial">:</span></td>
    <td style="width: 89%; height: 20; border-left: medium none; border-right: 1.0pt solid #111111; border-top: medium none; border-bottom: medium none; padding: 0cm">
    <p class="MsoNormal">
    <font face="Arial">.................................................................................................................................</font></td>
  </tr>
  <tr style="height: 14.25pt">
    <td style="width: 17%; height: 20; border-left: 1.0pt solid #111111; border-right: medium none; border-top: medium none; border-bottom: medium none; padding: 0cm">
    <p class="MsoNormal"><span style="font-size: 13.5pt; font-family: Arial">
&#272;i&#7879;n tho&#7841;i:</span></td>
    <td style="width: 89%; height: 20; border-left: medium none; border-right: 1.0pt solid #111111; border-top: medium none; border-bottom: medium none; padding: 0cm">
    <p class="MsoNormal">
    <font face="Arial">.................................................................................................................................</font></td>
  </tr>
  <tr style="height: 42.75pt">
    <td colspan="2" style="width: 100%; height: 337; border-left: 1.0pt solid #111111; border-right: 1.0pt solid #111111; border-top: medium none; border-bottom: 1.0pt solid #111111; padding: 0cm">
    <p class="MsoNormal"><font face="Arial"><br>
    &nbsp;</font></p>
    <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="100%" style="width: 100.0%; border-collapse: collapse; border: medium none">
      <tr>
        <td width="8%" style="width: 8.0%; border: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal" align="center" style="text-align: center">
        <font face="Arial"><b>
        <span style="font-variant: small-caps">stt</span></b></font></td>
        <td width="32%" style="width: 32.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: 1.0pt inset #111111; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal" align="center" style="text-align: center">
        <font face="Arial"><b>H&#7885; v&#224; t&#234;n	</b></font></td>
        <td width="20%" style="width: 20.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: 1.0pt inset #111111; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal" align="center" style="text-align: center">
        <font face="Arial"><b>Ng&#224;y sinh	</b></font></td>
        <td width="20%" style="width: 20.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: 1.0pt inset #111111; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal" align="center" style="text-align: center">
        <font face="Arial"><b>N&#417;i sinh</b></font></td>
        <td width="20%" style="width: 20.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: 1.0pt inset #111111; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal" align="center" style="text-align: center">
        <font face="Arial"><b>Ch&#7913;c v&#7909;	</b></font></td>
      </tr>
      <tr>
        <td width="8%" style="width: 8.0%; border-left: 1.0pt inset #111111; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal" align="center" style="text-align: center">
        <font face="Arial"><b>1</b></font></td>
        <td width="32%" style="width: 32.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal">&nbsp;</td>
        <td width="20%" style="width: 20.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal">&nbsp;</td>
        <td width="20%" style="width: 20.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal">&nbsp;</td>
        <td width="20%" style="width: 20.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal">&nbsp;</td>
      </tr>
      <tr>
        <td width="8%" style="width: 8.0%; border-left: 1.0pt inset #111111; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal" align="center" style="text-align: center">
        <font face="Arial"><b>2</b></font></td>
        <td width="32%" style="width: 32.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal">&nbsp;</td>
        <td width="20%" style="width: 20.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal">&nbsp;</td>
        <td width="20%" style="width: 20.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal">&nbsp;</td>
        <td width="20%" style="width: 20.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal">&nbsp;</td>
      </tr>
      <tr>
        <td width="8%" style="width: 8.0%; border-left: 1.0pt inset #111111; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal" align="center" style="text-align: center">
        <font face="Arial"><b>3</b></font></td>
        <td width="32%" style="width: 32.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal">&nbsp;</td>
        <td width="20%" style="width: 20.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal">&nbsp;</td>
        <td width="20%" style="width: 20.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal">&nbsp;</td>
        <td width="20%" style="width: 20.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal">&nbsp;</td>
      </tr>
      <tr>
        <td width="8%" style="width: 8.0%; border-left: 1.0pt inset #111111; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal" align="center" style="text-align: center">
        <font face="Arial"><b>4</b></font></td>
        <td width="32%" style="width: 32.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal">&nbsp;</td>
        <td width="20%" style="width: 20.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal">&nbsp;</td>
        <td width="20%" style="width: 20.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal">&nbsp;</td>
        <td width="20%" style="width: 20.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal">&nbsp;</td>
      </tr>
      <tr>
        <td width="8%" style="width: 8.0%; border-left: 1.0pt inset #111111; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal" align="center" style="text-align: center">
        <font face="Arial"><b>5</b></font></td>
        <td width="32%" style="width: 32.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal">&nbsp;</td>
        <td width="20%" style="width: 20.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal">&nbsp;</td>
        <td width="20%" style="width: 20.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal">&nbsp;</td>
        <td width="20%" style="width: 20.0%; border-left: medium none; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        <p class="MsoNormal">&nbsp;</td>
      </tr>
      <tr>
        <td width="100%" colspan="5" style="width: 100.0%; border-left: 1.0pt inset #111111; border-right: 1.0pt inset #111111; border-top: medium none; border-bottom: 1.0pt inset #111111; padding: 0cm">
        &nbsp;<p><font face="Arial"><i><b>Xin vui l&#242;ng li&#234;n h&#7879; v&#7899;i ch&#250;ng t&#244;i:
        <br>
        </b></i><b><font size="2">Ms. V&#226;n Anh - Ms. Thu H&#432;&#7901;ng (</font></b></font><b><font face="Arial" size="2">0912967836; 
        0989192658)</font></b><font face="Arial"><b><font size="2"><br>
        &#272;i&#7879;n tho&#7841;i: 04.7762204 &#273;&#7875; &#273;&#462;ng k&#253; h&#7885;c 
ho&#7863;c g&#7917;i: <br>
        Fax: 04.7761063
<br>
        E-mail: <a href="mailto:censtaf@hn.vnn.vn">censtaf@hn.vnn.vn</a> <br>
        Website: <a href="http://www.censtaf.com">http://www.censtaf.com</a>&nbsp;
        </font></b></font></p>
        <table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="right" width="50%" style="width: 50.0%">
          <tr>
            <td width="100%" style="width: 100.0%; padding: 0cm">
            <p align="center" style="text-align: center"><font face="Arial"><b><i>
H&#224; n&#7897;i, ng&#224;y ... th&#225;ng ... n&#462;m 2005
<br>
            </i><span style="font-variant: small-caps">Th&#7911; tr&#432;&#7903;ng &#273;&#417;n v&#7883;       
                 </span><i>
            <br>
            </i></b><i>
            <font size="2">(K&#253; t&#234;n & &#273;&#243;ng d&#7845;u)</font></i></font><i><font size="2">
            </font>
            </p>
            <b>
            <p align="center" style="text-align: center"><font face="Arial">&nbsp;
            </font> </p>
            <p align="center" style="text-align: center">&nbsp;</td>
          </tr>
        </table>
        <p class="MsoNormal" align="right" style="text-align: right">&nbsp;</td>
      </tr>
    </table>
    </td>
  </tr>
</table>
<p class="MsoNormal">&nbsp;</p>

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