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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2014
INCOME TAXES [Abstract] |
Schedule of Income (Loss) before Income Taxes |
|  | 2012 |  |  | 2013 |  |  | 2014 |  |  | 2014 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Cayman Islands |  |  | (2,842 | ) |  |  | (32,227 | ) |  |  | 157,049 |  |  |  | 25,313 |
British Virgin Islands |  |  | (22 | ) |  |  | (12 | ) |  |  | (4 | ) |  |  | (1 | )
Hong Kong |  |  | (159 | ) |  |  | (297 | ) |  |  | (838 | ) |  |  | (135 | )
PRC |  |  | 25,267 |  |  |  | 62,296 |  |  |  | 8,829 |  |  |  | 1,423 |
|  |  | 22,244 |  |  |  | 29,760 |  |  |  | 165,036 |  |  |  | 26,600 |
Schedule of Current and Deferred Components |
|  | 2012 |  |  | 2013 |  |  | 2014 |  |  | 2014 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Current tax expense |  |  | (10,856 | ) |  |  | (20,839 | ) |  |  | (31,918 | ) |  |  | (5,144 | )
Deferred tax benefit (expense) |  |  | (7,145 | ) |  |  | 97,133 |  |  |  | 23,931 |  |  |  | 3,857 |
Income tax benefit (expense) |  |  | (18,001 | ) |  |  | 76,294 |  |  |  | (7,987 | ) |  |  | (1,287 | )
Reconciliation of Tax Computed Applying Statutory Income Tax Rate |
|  | 2012 |  |  | 2013 |  |  | 2014 |  |  | 2014 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Income before income taxes |  |  | 22,244 |  |  |  | 29,760 |  |  |  | 165,036 |  |  |  | 26,600 |
Income tax computed at applicable tax rates (25%) |  |  | 5,561 |  |  |  | 7,440 |  |  |  | 41,259 |  |  |  | 6,650 |
Effect of different tax rates in different jurisdictions |  |  | 755 |  |  |  | 8,134 |  |  |  | 1,313 |  |  |  | 212 |
Non-deductible expenses |  |  | 8,603 |  |  |  | 15,810 |  |  |  | 28,103 |  |  |  | 4,529 |
Effect of tax holiday |  |  | (8,449 | ) |  |  | (942 | ) |  |  | (16,170 | ) |  |  | (2,606 | )
Effect of tax rate changes |  |  | (3,076 | ) |  |  | (15,581 | ) |  |  | (38,747 | ) |  |  | (6,245 | )
Change in valuation allowance |  |  | 1,621 |  |  |  | (1,900 | ) |  |  | 18 |  |  |  | 3 |
Changes in interest and penalties on unrecognized tax benefits |  |  | 544 |  |  |  | 2,222 |  |  |  | (349 | ) |  |  | (56 | )
Effect of EIT reversal for previous years |  |  | - |  |  |  | (2,741 | ) |  |  | (7,758 | ) |  |  | (1,250 | )
Outside basis differences |  |  | 11,919 |  |  |  | (88,796 | ) |  |  | - |  |  |  |  |
Others |  |  | 523 |  |  |  | 60 |  |  |  | 318 |  |  |  | 50 |
|  |  | 18,001 |  |  |  | (76,294 | ) |  |  | 7,987 |  |  |  | 1,287 |
Schedule of Unrecognized Tax Benefits Reconciliation |
|  | 2012 |  |  | 2013 |  |  | 2014 |  |  | 2014 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Balance at beginning of year |  |  | 4,315 |  |  |  | 11,577 |  |  |  | 27,405 |  |  |  | 4,417 |
Increase relating to current year tax positions |  |  | 7,464 |  |  |  | 18,843 |  |  |  | 18,014 |  |  |  | 2,903 |
Decrease relating to prior year tax positions |  |  | - |  |  |  | (2,955 | ) |  |  | (5,202 | ) |  |  | (838 | )
Decrease relating to expiration of applicable statute of limitations |  |  | (202 | ) |  |  | (60 | ) |  |  | (1,316 | ) |  |  | (212 | )
Balance at end of year |  |  | 11,577 |  |  |  | 27,405 |  |  |  | 38,901 |  |  |  | 6,270 |
Summary of Aggregate Amount and per Share Effect of Tax Holidays |
|  | 2012 |  |  | 2013 |  |  | 2014 |  |  | 2014 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
The aggregate amount |  |  | 8,449 |  |  |  | 942 |  |  |  | 16,170 |  |  |  | 2,606 |
The aggregate effect on basic and diluted earnings per share for Class A and Class B ordinary shares outstanding |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic |  |  | 0.04 |  |  |  | - |  |  |  | 0.05 |  |  |  | 0.01 |
Diluted |  |  | 0.04 |  |  |  | - |  |  |  | 0.05 |  |  |  | 0.01 |
Components of Deferred Taxes |
|  | 2013 |  |  | 2014 |  |  | 2014 |
|  | RMB |  |  | RMB |  |  | US$ |
Deferred tax assets, current portion |  |  |  |  |  |  |  |  |  |  |  |
Accrued payroll and welfare payable |  |  | 1,630 |  |  |  | 3,631 |  |  |  | 585 |
Advertising expenditure deductible in future years |  |  | 11,675 |  |  |  | 33,466 |  |  |  | 5,393 |
Deferred government grants |  |  | 2,813 |  |  |  | 2,597 |  |  |  | 419 |
Changes in fair value of the Structured deposit |  |  | - |  |  |  | 169 |  |  |  | 27 |
Less: valuation allowance |  |  | (102 | ) |  |  | (102 | ) |  |  | (16 | )
Total deferred tax assets, current portion |  |  | 16,016 |  |  |  | 39,761 |  |  |  | 6,408 |
Deferred tax assets, non-current portion |  |  |  |  |  |  |  |  |  |  |  |
Net operating losses (“NOLs”) |  |  | 1,234 |  |  |  | 1,438 |  |  |  | 231 |
Less: valuation allowance |  |  | (1,077 | ) |  |  | (1,095 | ) |  |  | (176 | )
Total deferred tax assets, non-current portion |  |  | 157 |  |  |  | 343 |  |  |  | 55 |

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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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