XML 115 R62.htm IDEA: XBRL DOCUMENT v3.7.0.1
INCOME TAXES (Narrative) (Details) - CNY (¥)
¥ / shares in Units, ¥ in Thousands
12 Months Ended
Dec. 31, 2018
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Undistributed earnings   ¥ 937,735 ¥ 604,218    
Interest and penalty expenses   0 0 ¥ 0  
Unrecognized tax benefits that would impact the income tax rate   69,263 49,198    
Unrecognized tax benefits   69,822 ¥ 53,404 ¥ 36,921 ¥ 18,764
Unrecognized tax benefits reasonably possible will be recognized   66,122      
Tax losses carry forwards   ¥ 39,936      
PRC statutory income tax rate   25.00% 25.00% 25.00%  
Income Taxes, Preferential Income Tax Rate Advanced and New Technology Enterprises   15.00% 15.00% 15.00% 15.00%
Income Taxes, Calculation Basis under Deemed Profit Method   income tax at 25% on its deemed profit which is calculated based on revenues less deemed expenses equal to 85% and 90% of revenues.      
Income Tax Examination, Open Years for Examination   2012 to 2016      
Deferred Income Tax Charge [Member]          
Unrecognized tax benefits   ¥ 3,457 ¥ 7,215    
Basic Earnings [Member]          
Per share effect of the tax holiday   ¥ 1.18 ¥ 1.06 ¥ 0.81  
Diluted Earnings [Member]          
Per share effect of the tax holiday   ¥ 1.11 ¥ 0.97 ¥ 0.70  
Income Tax Payable [Member]          
Unrecognized tax benefits   ¥ 62,665 ¥ 42,489    
Other Noncurrent Liabilities [Member]          
Unrecognized tax benefits   ¥ 3,700 ¥ 3,700    
Computational Errors [Member]          
Income Tax Examination, Statute of Limitation   3 years      
Underpayment of Taxes is More Than RMB100 [Member]          
Income Tax Examination, Statute of Limitation   5 years      
Transfer Pricing [Member]          
Income Tax Examination, Statute of Limitation   10 years      
State Administration of Taxation, China [Member]          
Withholding Tax Percentage On Repatriated Earnings   10.00%      
Maximum [Member]          
Income Taxes, Preferential Income Tax Rate Small Profit Enterprises   20.00%      
Tarena Hangzhou [Member]          
PRC statutory income tax rate   12.50%  
Effective Income Tax Rate Reconciliation, Tax Exempt Income, Percent   50.00%      
Hanru Education Technology Co., Ltd [Member] | Scenario, Forecast [Member]          
Effective Income Tax Rate Reconciliation, Tax Exempt Income, Percent 50.00%        
2018 [Member]          
Tax losses carry forwards   ¥ 227      
2019 [Member]          
Tax losses carry forwards   11,053      
2020 [Member]          
Tax losses carry forwards   8,165      
2021 [Member]          
Tax losses carry forwards   ¥ 20,491