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TAXATION (Details 4) | 3 Months Ended | 12 Months Ended |
--- | --- | --- | ---
Jun. 30, 2012 | Dec. 31, 2013 CNY | Dec. 31, 2012 CNY | Dec. 31, 2011 CNY | Dec. 31, 2013 USD ($)
Reconciliation of differences between statutory tax rate and effective tax rate |  |  |  |  |
Statutory CIT rate (as a percent) |  | 25.00% | 25.00% | 25.00% |
Tax differential from statutory rate applicable to Subsidiaries in the PRC (as a percent) |  | (15.00%) | (17.00%) | (10.00%) |
Non-deductible expenses incurred (as a percent) |  | 16.00% | 13.00% | 6.00% |
Withholding tax rate (as a percent) | 5.00% |  | 10.00% |  |
Others (as a percent) |  | 0.00% | 0.00% | (1.00%) |
Effective CIT rate (as a percent) |  | 26.00% | 31.00% | 20.00% |
Deferred tax assets: |  |  |  |  |
Loss carry forward |  | 86,735,795 | 42,205,411 |  |
Accrued liability for customer reward related programs |  | 60,078,932 | 32,209,006 |  |
Accrued staff salary |  | 34,842,016 | 22,215,827 |  |
Deferred tax liabilities |  | (390,000) | (390,000) |  |
Others |  | 2,448,552 | 3,452,556 |  |
Less: Valuation allowance of deferred tax assets |  | (86,735,795) | (37,852,274) | (14,785,786) |
Total deferred tax assets |  | 96,979,500 | 61,840,526 |  | 16,019,872
Deferred tax liabilities, non-current: |  |  |  |  |
Recognition of intangible assets |  | (63,197,155) | (53,309,153) |  |
Net deferred tax assets |  | 33,782,345 | 8,531,373 |  |
Operating tax loss carry forwards |  | 347,000,000 |  |  |
Movement of valuation allowances |  |  |  |  |
Balance at beginning of year |  | 37,852,274 | 14,785,786 | 12,733,226 |
Current year additions |  | 48,883,521 | 27,991,746 | 2,879,759 |
Current year disposal due to divestitures |  |  | (4,925,258) | (827,199) |
Balance at end of year |  | 86,735,795 | 37,852,274 | 14,785,786 |

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- Definition The portion of the difference between the domestic federal statutory income tax rate that can be explained by the different statutory rates applicable to the reporting entity's subsidiaries, including foreign rate differentials and preferential rates in certain jurisdictions. + References No definition available. + Details
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