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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 30, 2021
INCOME TAXES |
Schedule of Deferred Tax Assets and Liabilities | The principal components of the deferred income tax assets are as follows: ​
​ | ​ | ​ | ​ | ​
​ |  | September 30,
​ | ​ | 2020 | ​ | 2021
​ |  | RMB |  | RMB
Non-current deferred tax assets: |  |  |  |
Net operating loss carry forward |  | 118,031 |  | 119,617
Impairment loss |  | 15,272 |  | 35,840
Others |  | 11,776 |  | 22,959
​ | ​ | ​ | ​ | ​
Non-current deferred income tax assets |  | 145,079 |  | 178,416
Valuation allowances |  | (145,079) |  | (178,416)
​ | ​ | ​ | ​ | ​
Net non-current deferred income tax assets |  | — |  | —
Schedule of Effective Income Tax Rate Reconciliation | Reconciliation between total income tax expenses and the amount computed by applying the statutory income tax rate to income before taxes is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Year ended
​ | ​ | September 30,
​ |  | 2019 |  | 2020 |  | 2021
​ |  | % | ​ | % | ​ | %
Statutory rate |  | 25 |  | 25 |  | 25
Effect of preferential tax treatment |  | — |  | — |  | —
Change in valuation allowance |  | (24) |  | (25) |  | (25)
Over provision in prior year |  | — |  | — |  | —
​ | ​ | ​ | ​ | ​ | ​ | ​
Effective income tax rate |  | 1 |  | — |  | —

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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