v3.5.0.1

INCOME TAXES (Details) - CNY (¥) | 3 Months Ended | 9 Months Ended | 12 Months Ended | 15 Months Ended | 21 Months Ended | 27 Months Ended | 36 Months Ended | 99 Months Ended
--- | --- | --- | --- | --- | --- | --- | --- | ---
Mar. 31, 2018 | Mar. 31, 2017 | Dec. 31, 2016 | Mar. 31, 2016 | Mar. 31, 2015 | Mar. 31, 2014 | Mar. 31, 2016 | Dec. 31, 2017 | Mar. 31, 2016 | Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2011 | Dec. 31, 2010 | Mar. 31, 2016
Income Taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |
Statutory income tax rate (as a percent) |  |  |  | 25.00% | 25.00% | 25.00% |  |  |  |  |  |  |  |
Undistributed earnings generated by the PRC consolidated entities |  |  |  | ¥ 178,562,047 |  |  | ¥ 178,562,047 |  | ¥ 178,562,047 |  |  |  |  | ¥ 178,562,047
Unrecognized deferred income tax liability related to undistributed earnings |  |  |  | ¥ 17,856,205 |  |  | ¥ 17,856,205 |  | ¥ 17,856,205 |  |  |  |  | ¥ 17,856,205
Dividend withholding tax |  |  |  |  |  | ¥ 11,300,000 |  |  |  |  |  |  |  |
PRC |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |
Statutory income tax rate (as a percent) |  |  |  | 25.00% |  |  |  |  |  |  |  |  |  | 25.00%
Preferential tax rate as a high and new technology enterprise (as a percent) |  |  |  | 15.00% |  |  |  |  |  |  |  |  |  |
Withholding tax rate for dividends distributed by a PRC-resident enterprise to its immediate holding company outside the PRC (as a percent) |  |  |  | 10.00% |  |  |  |  |  |  |  |  |  |
PRC | ATA Testing |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |
Preferential tax rate as a high and new technology enterprise (as a percent) |  |  |  |  |  |  |  |  | 15.00% |  | 15.00% |  | 15.00% |
PRC | ATA Testing | Future |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |
Statutory income tax rate (as a percent) |  | 25.00% |  |  |  |  |  |  |  |  |  |  |  |
Preferential tax rate as a high and new technology enterprise (as a percent) |  |  | 15.00% |  |  |  |  |  |  |  |  |  |  |
PRC | ATA Learning |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |
Preferential tax rate as a high and new technology enterprise (as a percent) |  |  |  |  |  |  | 15.00% |  |  | 15.00% |  | 15.00% |  |
PRC | ATA Learning | Future |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |
Statutory income tax rate (as a percent) | 25.00% |  |  |  |  |  |  |  |  |  |  |  |  |
Preferential tax rate as a high and new technology enterprise (as a percent) |  |  |  |  |  |  |  | 15.00% |  |  |  |  |  |
PRC | ATA Online |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |
Preferential tax rate as a high and new technology enterprise (as a percent) |  |  |  |  |  |  | 15.00% |  |  | 15.00% |  | 15.00% |  |
PRC | ATA Online | Future |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |
Statutory income tax rate (as a percent) | 25.00% |  |  |  |  |  |  |  |  |  |  |  |  |
Preferential tax rate as a high and new technology enterprise (as a percent) |  |  |  |  |  |  |  | 15.00% |  |  |  |  |  |
PRC | Beijing JDX |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |
Preferential tax rate as a high and new technology enterprise (as a percent) |  |  |  |  |  |  | 15.00% |  |  | 15.00% |  | 15.00% |  |
PRC | Beijing JDX | Future |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |
Statutory income tax rate (as a percent) | 25.00% |  |  |  |  |  |  |  |  |  |  |  |  |
Preferential tax rate as a high and new technology enterprise (as a percent) |  |  |  |  |  |  |  | 15.00% |  |  |  |  |  |
PRC | Zhongxiao Zhixing |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |
Statutory income tax rate (as a percent) |  |  |  | 25.00% |  |  |  |  |  |  |  |  |  |

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