2. Article 53 of the Enterprise Income Tax Law of the People's Republic of China states: "The enterprise income tax shall be calculated according to the tax year, starting from 1 month 1 day on the Gregorian calendar and ending on1February 3 1 day. If an enterprise starts business in the middle of a tax year, so that the actual operating period of the tax year is less than 12 months, its actual operating period shall be regarded as a tax year. " Therefore, the date from 2008 1 February1day to 20081February 3 1 day should also be used as a tax year to declare the annual tax return of enterprise income tax.
3. Since the date from 2008 1 February1day to 20081February 3 1 day should be submitted as a tax year according to the provisions of the tax law. Therefore, the period expenses in its main table are only filled in1February expenses.