XML 79 R26.htm IDEA: XBRL DOCUMENT v3.3.1.900

TAXATION (Tables)

9 Months Ended

Sep. 30, 2015

TAXATION

Composition of income tax expense

		Nine-month period ended September 30, 2014			Nine-month period ended September 30, 2015
		RMB			RMB
Current income tax expense			185,363,921			284,983,115
Deferred tax (benefit)/expense			(41,163,681	)		113,722,624
​	​	​	​	​	​	​	​
Income tax expense			144,200,240			398,705,739
​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​

Effect of preferential tax on China operations

		Nine-month period end September 30, 2014			Nine-month period end September 30, 2015
		RMB			RMB
Tax holiday effect			90,423,895			108,300,800
Basic net income per ADS effect			0.33			0.38
Diluted net income per ADS effect			0.28			0.30

X

- References

No definition available.

+ Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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 25
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=29652012&loc=d3e28937-109314

Reference 2: 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 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 11
-Section C

+ Details

Name:	us-gaap_SummaryOfIncomeTaxHolidayTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration