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INCOME TAXES (Details 2) (USD $) | 12 Months Ended
--- | ---
Feb. 28, 2013 | Feb. 29, 2012 | Feb. 28, 2011
Reconciliation of the PRC statutory tax rate to the effective tax rate |  |  |
Net income before provision for income tax | $ 37,541,158 | $ 28,470,103 | $ 27,003,635
PRC statutory tax rate (as a percent) | 25.00% | 25.00% | 25.00%
Income tax at statutory tax rate | 9,385,290 | 7,117,526 | 6,750,909
Expenses not deductible | 357,334 | 586,348 | 428,150
Effect of income tax exemptions | (7,070,722) | (4,752,840) | (6,001,819)
Effect of income tax rate difference in other jurisdictions | 1,704,671 | 670,220 | 1,523,418
Change in valuation allowance | (275,481) | 535,196 | (72,568)
Total | 4,101,092 | 4,156,450 | 2,628,090
Increase in income tax expense and earnings per share amounts, If Xueersi Education, Yidu Huida and TAL Beijing were not in a tax holiday period |  |  |
Increase in income tax expenses | 7,070,722 | 4,752,840 | 6,001,819
Additional disclosures |  |  |
Withholding tax rate (as a percent) | 10.00% |  |
Aggregate undistributed earnings of the company's subsidiaries, VIEs and VIEs subsidiaries located in the PRC | $ 118,059,578 | $ 79,515,168 |
Net income per common share-basic |  |  |
Increase in income tax expense and earnings per share amounts, If Xueersi Education, Yidu Huida and TAL Beijing were not in a tax holiday period |  |  |
Net income per common share (in dollars per share) | $ 0.17 | $ 0.13 | $ 0.14
Net income per common share-diluted |  |  |
Increase in income tax expense and earnings per share amounts, If Xueersi Education, Yidu Huida and TAL Beijing were not in a tax holiday period |  |  |
Net income per common share (in dollars per share) | $ 0.17 | $ 0.13 | $ 0.13

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- Definition The domestic federal statutory tax rate applicable under enacted tax laws to the Company's pretax income from continuing operations for the period. The "statutory" tax rate is the regular tax rate if there are alternative tax systems. + 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 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I) -URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 47 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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