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INCOME TAXES (Tables)

12 Months Ended

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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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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Tabular disclosure of the income tax exemptions and reductions which have been granted by taxing authorities for a specified period, applicable term of the exemptions and reductions, estimated dollar value of tax benefits, and per share benefits.

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