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INCOME TAXES (Narrative) (Details) $ in Thousands, ¥ in Millions, $ in Millions | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 USD ($) | Dec. 31, 2022 HKD ($) | Dec. 31, 2022 CNY (¥) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 USD ($) | Dec. 31, 2019 USD ($)
INCOME TAXES |  |  |  |  |  |
Income tax paid | $ 350,583 |  |  | $ 108,099 | $ 12,808 |
Valuation allowance | 1,060 |  |  | 816 | $ 709 | $ 729
Deferred tax liabilities | $ 80,540 |  |  | $ 16,726 |  |
Percentage of distributable profit recorded as deferred tax liability | 40.24% | 40.24% | 40.24% |  |  |
Statutory enterprise income tax rate | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
Income (loss) before income taxes | $ 3,056,889 |  |  | $ 1,034,948 | $ 162,130 |
State Administration of Taxation, China |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Statutory enterprise income tax rate | 25.00% | 25.00% | 25.00% |  |  |
Income (loss) before income taxes | $ 3,214,400 |  |  | 1,046,200 | 179,600 |
PRC state council, income tax rate | 10.00% | 10.00% | 10.00% |  |  |
HONG KONG |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Amount of profit for which rate of tax changes |  | $ 2 |  |  |  |
Minimum income tax rate | 8.25% | 8.25% | 8.25% |  |  |
Maximum income tax rate | 16.50% | 16.50% | 16.50% |  |  |
Outside PRC |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Statutory enterprise income tax rate | 25.00% | 25.00% | 25.00% |  |  |
Income (loss) before income taxes | $ 157,500 |  |  | 11,300 | 17,500 |
Xinjiang Daqo |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Income tax paid | ¥ |  |  | ¥ 0.1 |  |  |
Deferred tax liabilities | $ 79,900 |  |  | $ 14,500 |  |
Percentage of distributable profit recorded as deferred tax liability | 40.24% | 40.24% | 40.24% | 20.18% |  |
Preferential tax rate | 15.00% | 15.00% | 15.00% | 15.00% |  |
Minimum dividend distribution (in percent) | 30.00% |  |  |  |  |
Inner Mongolia Daqo New Energy |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Preferential tax rate | 15.00% | 15.00% | 15.00% |  |  |
Chongqing Daqo New Energy Co., Ltd |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Valuation allowance | $ 19,200 |  |  | $ 20,500 | $ 24,300 |

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