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TAXATION (Tables) | 12 Months Ended
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Dec. 31, 2013
TAXATION |
Composition of income tax expense |
|  | 2011 |  | 2012 |  | 2013 |
|  | RMB |  | RMB |  | RMB |
Current income tax expense |  | 265,574,760 |  | 317,283,820 |  | 329,612,294 |
Deferred tax benefit |  | (3,388,535 | ) | (22,757,864 | ) | (35,871,972 | )
Income tax expense |  | 262,186,225 |  | 294,525,956 |  | 293,740,322 |
Reconciliation of the differences between statutory tax rate and the effective tax rate |
|  | 2011 |  | 2012 |  | 2013 |
Statutory CIT rate |  | 25 | % | 25 | % | 25 | %
Tax differential from statutory rate applicable to Subsidiaries in the PRC |  | (10 | )% | (17 | )% | (15 | )%
Non-deductible expenses incurred |  | 6 | % | 13 | % | 16 | %
Withholding tax |  | — |  | 10 | % | — |
Others |  | (1 | )% | 0 | % | 0 | %
Effective CIT rate |  | 20 | % | 31 | % | 26 | %
Significant components of deferred tax assets and liabilities |
|  | 2012 |  | 2013 |
|  | RMB |  | RMB |
Deferred tax assets: |  |  |  |  |
Loss carry forward |  | 42,205,411 |  | 86,735,795 |
Accrued liability for customer reward related programs |  | 32,209,006 |  | 60,078,932 |
Accrued staff salary |  | 22,215,827 |  | 34,842,016 |
Deferred tax liabilities |  | (390,000 | ) | (390,000 | )
Others |  | 3,452,556 |  | 2,448,552 |
Less: Valuation allowance of deferred tax assets |  | (37,852,274 | ) | (86,735,795 | )
Total deferred tax assets |  | 61,840,526 |  | 96,979,500 |
Deferred tax liabilities, non-current: |  |  |  |  |
Recognition of intangible assets |  | (53,309,153 | ) | (63,197,155 | )
Net deferred tax assets |  | 8,531,373 |  | 33,782,345 |
Schedule of movement of valuation allowances |
|  | 2011 |  | 2012 |  | 2013 |
|  | RMB |  | RMB |  | RMB |
Balance at beginning of year |  | 12,733,226 |  | 14,785,786 |  | 37,852,274 |
Current year additions |  | 2,879,759 |  | 27,991,746 |  | 48,883,521 |
Current year disposal due to divestitures |  | (827,199 | ) | (4,925,258 | ) | — |
Balance at end of year |  | 14,785,786 |  | 37,852,274 |  | 86,735,795 |
Effect of preferential tax on China operations |
|  | 2011 |  | 2012 |  | 2013 |
|  | RMB |  | RMB |  | RMB |
Tax holiday effect |  | 115,750,217 |  | 119,971,884 |  | 146,321,156 |
Basic net income per ADS effect |  | 0.80 |  | 0.88 |  | 1.11 |
Diluted net income per ADS effect |  | 0.76 |  | 0.83 |  | 0.96 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of the income tax exemptions and reductions which have been granted by taxing authorities for a specified period, applicable term of the exemptions and reductions, estimated dollar value of tax benefits, and per share benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 11.C) -URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330215-122817 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=29652012&loc=d3e28937-109314 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 11 -Section C + Details
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- Definition Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Valuation Allowance -URI http://asc.fasb.org/extlink&oid=6528051 + Details
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