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TAXATION - Additional Information (Details) - CNY (¥) ¥ in Millions | 6 Months Ended | 9 Months Ended
--- | --- | ---
Jun. 30, 2022 | Jun. 30, 2021 | Sep. 30, 2022
TAXATION |  |  |
Value added tax rate | 6.00% |  | 6.00%
Statutory income tax rate | 25.00% | 25.00% |
Accumulated tax losses | ¥ 331.9 |  |
Qualified High and New Technology Enterprise |  |  |
TAXATION |  |  |
Effective term of certificate | 3 years |  | 3 years
Tax losses carryforward expiration period | 10 years |  |
Qualified High and New Technology Enterprise | Expire in Two Thousand And Twenty Two |  |  |
TAXATION |  |  |
Preferential income tax rate | 15.00% |  | 15.00%
United States | California corporate franchise tax |  |  |
TAXATION |  |  |
Tax losses carryforward expiration period | 20 years |  |
HONG KONG |  |  |
TAXATION |  |  |
Statutory income tax rate | 16.50% |  | 16.50%
CHINA |  |  |
TAXATION |  |  |
Tax losses carryforward expiration period | 5 years |  |
Percentage of tax deduction on qualified research and development expenses | 175.00% |  | 175.00%
Percentage of additional deduction on qualified research and development expenses | 75.00% |  | 75.00%
CHINA | Qualified High and New Technology Enterprise |  |  |
TAXATION |  |  |
Preferential income tax rate | 15.00% |  | 15.00%
CHINA | New Enterprise Income Tax Law |  |  |
TAXATION |  |  |
Uniform tax rate for foreign investment enterprises and domestic | 25.00% |  | 25.00%
Effective date of new enterprise income tax law | Jan. 01, 2008 |  | Jan. 01, 2008

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