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PREPAID EXPENSE AND OTHER ASSETS (Details) ¥ in Thousands, $ in Thousands | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2016 USD ($) | Dec. 31, 2016 CNY (¥) | Dec. 31, 2015 CNY (¥)
PREPAID EXPENSE AND OTHER ASSETS |  |  |
Funds receivable from external payment network providers |  | ¥ 306,758 | ¥ 197,904
Prepaid VAT and surcharge tax |  | 86,767 | 27,536
Tax refund receivable |  | 47,338 |
Prepaid expense |  | 10,540 | 14,354
Others |  | 15,360 | 6,929
Total | $ 67,228 | 466,763 | ¥ 246,723
Heng Ye |  |  |
PREPAID EXPENSE AND OTHER ASSETS |  |  |
Tax refund receivable |  | ¥ 47,000 |
Period of full exemption from income tax | 2 years |  |

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