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INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2022

INCOME TAXES

Schedule of deferred income tax assets

​

​	​	​	​	​
​		September 30,
​	​	2021	​	2022
​		RMB		RMB
Non-current deferred tax assets:
Net operating loss carry forward		119,617		118,410
Impairment loss		35,840		36,567
Others		22,959		22,859
​	​	​	​	​
Non-current deferred income tax assets		178,416		177,835
Valuation allowances		(178,416)		(177,835)
​	​	​	​	​
Net non-current deferred income tax assets		—		—

​

Schedule of effective income tax rate reconciliation

​

​	​	​	​	​	​	​
​		Year ended
​	​	September 30,
​		2020		2021		2022
​		%	​	%	​	%
Statutory rate		25		25		25
Effect of preferential tax treatment		—		—		—
Change in valuation allowance		(24)		(25)		(25)
Over provision in prior year		—		—		(1)
​	​	​	​	​	​	​
Effective income tax rate		1		—		(1)

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- References

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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

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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

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