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TAXATION (Tables) | 12 Months Ended
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Dec. 31, 2013
Income Tax Disclosure [Abstract] |
Income before Income Tax Expenses | The Company had minimal operations in jurisdictions other than the PRC. Income before income tax expenses consists of:
|  | Year ended December 31, |
|  | 2011 |  |  | 2012 |  |  | 2013 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
PRC |  |  | 175,691 |  |  |  | 317,844 |  |  |  | 570,659 |  |  |  | 94,266 |
Non PRC |  |  | (1,897 | ) |  |  | (13,975 | ) |  |  | (2,203 | ) |  |  | (364 | )
|  |  | 173,794 |  |  |  | 303,869 |  |  |  | 568,456 |  |  |  | 93,902 |
Income Tax Expense (Benefit) | The income tax expense (benefit) is comprised of:
|  | Year ended December 31, |
|  | 2011 |  |  | 2012 |  |  | 2013 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Current |  |  | 34,615 |  |  |  | 84,851 |  |  |  | 136,047 |  |  |  | 22,474 |
Deferred |  |  | 3,733 |  |  |  | 6,137 |  |  |  | (23,753 | ) |  |  | (3,924 | )
|  |  | 38,348 |  |  |  | 90,988 |  |  |  | 112,294 |  |  |  | 18,550 |
Reconciliation of Income Tax Expense | The reconciliation of income tax expense for the years ended December 31, 2011, 2012 and 2013 is as follows:
|  | Year ended December 31, |
|  | 2011 |  |  | 2012 |  |  | 2013 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Income from continuing operations before income tax expense |  |  | 173,794 |  |  |  | 303,869 |  |  |  | 568,456 |  |  |  | 93,902 |
Income tax expense computed at applicable tax rates (25%) |  |  | 43,449 |  |  |  | 75,967 |  |  |  | 142,114 |  |  |  | 23,476 |
Non-deductible expenses |  |  | 7,106 |  |  |  | 14,571 |  |  |  | 697 |  |  |  | 115 |
Valuation allowances |  |  | (85 | ) |  |  | — |  |  |  | 2,114 |  |  |  | 349 |
Outside basis difference |  |  | 7,451 |  |  |  | 30,278 |  |  |  | 14,254 |  |  |  | 2,354 |
Effect of international tax rate difference |  |  | 474 |  |  |  | 3,494 |  |  |  | 551 |  |  |  | 91 |
Interest expense relating to unrecognized tax benefits |  |  | — |  |  |  | 685 |  |  |  | 2,115 |  |  |  | 349 |
Effect of preferential tax rate |  |  | (20,047 | ) |  |  | (34,007 | ) |  |  | (49,551 | ) |  |  | (8,184 | )
Income tax expense |  |  | 38,348 |  |  |  | 90,988 |  |  |  | 112,294 |  |  |  | 18,550 |
Components of Deferred Taxes | The significant components of deferred taxes are as follows:
|  | December 31, |
|  | 2012 |  |  | 2013 |
|  | RMB |  |  | RMB |  |  | US$ |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  |  | 307 |  |  |  | 367 |  |  |  | 61 |
Accrued staff cost |  |  | 10,468 |  |  |  | 19,538 |  |  |  | 3,227 |
Accrued expenses |  |  | 11,231 |  |  |  | 5,251 |  |  |  | 867 |
Revenue recognition |  |  | 3,621 |  |  |  | 11,174 |  |  |  | 1,846 |
Tax losses |  |  | 1,483 |  |  |  | 2,437 |  |  |  | 403 |
Valuation allowances |  |  | — |  |  |  | (2,114 | ) |  |  | (349 | )
Net current deferred tax assets |  |  | 27,110 |  |  |  | 36,653 |  |  |  | 6,055 |
Total deferred tax assets |  |  | 27,110 |  |  |  | 36,653 |  |  |  | 6,055 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |  |  |
Outside basis difference |  |  | (26,629 | ) |  |  | — |  |  |  | — |
Total current deferred tax liabilities |  |  | (26,629 | ) |  |  | — |  |  |  | — |
Non-current |  |  |  |  |  |  |  |  |  |  |  |
Intangible assets |  |  | (12,181 | ) |  |  | (10,816 | ) |  |  | (1,787 | )
Outside basis difference |  |  | (456,657 | ) |  |  | (470,911 | ) |  |  | (77,789 | )
Total non-current deferred tax liabilities |  |  | (468,838 | ) |  |  | (481,727 | ) |  |  | (79,576 | )
Total deferred tax liabilities |  |  | (495,467 | ) |  |  | (481,727 | ) |  |  | (79,576 | )
Schedule of Unrecognized Tax Benefits | A roll-forward of unrecognized tax benefits is as follows:
|  | December 31, |
|  | 2012 |  |  | 2013 |
|  | RMB |  |  | RMB |  |  | US$ |
Beginning balance |  |  | 5,971 |  |  |  | 17,379 |  |  |  | 2,871 |
Additions based on tax positions related to the current year |  |  | 14,231 |  |  |  | 19,314 |  |  |  | 3,190 |
Decreases based on tax positions related to prior years |  |  | (2,823 | ) |  |  | (7,234 | ) |  |  | (1,195 | )
Ending balance |  |  | 17,379 |  |  |  | 29,459 |  |  |  | 4,866 |

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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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