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INCOME TAXES (Tables) | 12 Months Ended
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Feb. 28, 2013
INCOME TAXES |
Schedule of provision (credit) for income tax |
|  | For the year ended |  | For the year ended |  | For the year ended |
|  | February 2 8, |  | February 2 9, |  | February 2 8, |
|  | 20 11 |  | 20 12 |  | 201 3 |
Current |  |  |  |  |  |  |
- PRC income tax expenses |  | $ | 3,232,563 |  | $ | 4,452,076 |  | $ | 4,708,274 |
Deferred |  |  |  |  |  |  |
- PRC income tax expenses |  | (604,473 | ) | (295,626 | ) | (607,182 | )
Total |  | $ | 2,628,090 |  | $ | 4,156,450 |  | $ | 4,101,092 |
Schedule of significant components of the deferred tax assets and liabilities |
|  | As of |  | As of |
|  | February 2 9, |  | February 2 8, |
|  | 20 12 |  | 201 3 |
Current deferred tax assets: |  |  |  |  |
Accrued payroll |  | $ | 1,730,992 |  | $ | 2,229,548 |
Unrealized loss on available-for-sale securities |  | 108,167 |  | 100,934 |
Less: valuation allowance |  | (109,401 | ) | (70,036 | )
Current deferred tax assets, net |  | 1,729,758 |  | 2,260,446 |
Non-current deferred tax assets: |  |  |  |  |
Property and equipment |  | 197,248 |  | 262,039 |
Intangible assets |  | 317,169 |  | 286,756 |
Tax losses carry-forward deferred tax assets |  | 727,105 |  | 504,853 |
Less: valuation allowance |  | (751,300 | ) | (515,184 | )
Non-current deferred tax assets, net |  | 490,222 |  | 538,464 |
Non-current deferred tax liabilities: |  |  |  |  |
Intangible assets |  | 45,881 |  | 36,845 |
Accrued ADR income |  | 110,613 |  | 62,100 |
Non-current deferred tax liabilities |  | $ | 156,494 |  | $ | 98,945 |
Schedule of reconciliation between the provision for income taxes computed by applying the PRC EIT rates of 25% to income before income taxes and the actual provision for income tax |
|  | For the year ended |  | For the year ended |  | For the year ended |
|  | February 2 8, |  | February 2 9, |  | February 2 8, |
|  | 20 11 |  | 20 12 |  | 201 3 |
Net income before provision for income tax |  | $ | 27,003,635 |  | $ | 28,470,103 |  | $ | 37,541,158 |
PRC statutory tax rate |  | 25 | % | 25 | % | 25 | %
Income tax at statutory tax rate |  | 6,750,909 |  | 7,117,526 |  | 9,385,290 |
Expenses not deductible |  | 428,150 |  | 586,348 |  | 357,334 |
Effect of income tax exemptions |  | (6,001,819 | ) | (4,752,840 | ) | (7,070,72 2 | )
Effect of income tax rate difference in other jurisdictions |  | 1,523,418 |  | 670,220 |  | 1,704,671 |
Change in valuation allowance |  | (72,568 | ) | 535,196 |  | (275,481 | )
Provision for income tax |  | $ | 2,628,090 |  | $ | 4,156,450 |  | $ | 4,101,092 |
Schedule of the increase in income tax expenses and net income per share amounts if Xueersi Education, Yidu Huida and TAL Beijing were not in a tax holiday period |
|  | For the year ended |  | For the year ended |  | For the year ended |
|  | February 2 8, |  | February 2 9, |  | February 2 8, |
|  | 20 11 |  | 20 12 |  | 201 3 |
Increase in income tax expenses |  | $ | 6,001,819 |  | $ | 4,752,840 |  | $ | 7,070,72 2 |
Net income per common share-basic |  | $ | 0.14 |  | $ | 0.13 |  | $ | 0.17 |
Net income per common share-diluted |  | $ | 0.13 |  | $ | 0.13 |  | $ | 0.17 |

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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=6889476&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=6969291&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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