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TAXATION (Tables)

12 Months Ended

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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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.

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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.

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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.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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