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Tax Effects of Temporary Differences that Give Rise to Deferred Tax (Detail)
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Dec. 31, 2011
USD ($)
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Dec. 31, 2011
CNY
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Dec. 31, 2010
CNY
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Dec. 31, 2011
Current Assets
USD ($)
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Dec. 31, 2011
Current Assets
CNY
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Dec. 31, 2010
Current Assets
CNY
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Dec. 31, 2011
Noncurrent Assets
USD ($)
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Dec. 31, 2011
Noncurrent Assets
CNY
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Dec. 31, 2010
Noncurrent Assets
CNY
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Dec. 31, 2010
Current Liabilities
CNY
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Dec. 31, 2011
Noncurrent Liabilities
USD ($)
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Dec. 31, 2011
Noncurrent Liabilities
CNY
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Dec. 31, 2010
Noncurrent Liabilities
CNY
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| Current deferred tax assets | |||||||||||||
| Deferred revenue and advance from distributors | $ 24,013,734 | 151,140,044 | 77,208,660 | $ 463,412 | 2,916,666 | ||||||||
| Accrued expenses | 2,914,598 | 18,344,188 | 12,142,057 | ||||||||||
| Allowance for doubtful debt | 97,122 | 611,274 | 1,127,960 | ||||||||||
| Share-based compensation expense | 800,245 | 5,036,662 | 8,117,107 | 449,041 | 2,826,219 | 2,076,457 | |||||||
| Tax loss | 1,196,773 | 7,532,367 | 7,149,387 | ||||||||||
| Less: valuation allowance | (458,446) | (2,885,413) | |||||||||||
| Net current deferred tax assets | 28,564,026 | 179,779,122 | 105,745,171 | ||||||||||
| Non-current deferred tax assets | |||||||||||||
| Intangible assets amortization | 1,804,492 | 11,357,297 | 11,069,031 | ||||||||||
| Share-based compensation expense | 800,245 | 5,036,662 | 8,117,107 | 449,041 | 2,826,219 | 2,076,457 | |||||||
| Deferred revenue and advance from distributors | 24,013,734 | 151,140,044 | 77,208,660 | 463,412 | 2,916,666 | ||||||||
| Net non-current deferred tax assets | 2,716,945 | 17,100,182 | 13,145,488 | ||||||||||
| Current deferred tax liabilities | |||||||||||||
| Intangible assets amortization | 624,770 | 47,503 | 298,980 | 186,496 | |||||||||
| Deferred revenue | 382,746 | 2,408,961 | |||||||||||
| Withholding tax | 23,166,982 | 145,810,671 | |||||||||||
| Net current deferred tax liabilities | 23,549,728 | 148,219,632 | 624,770 | ||||||||||
| Non-current deferred tax liabilities | |||||||||||||
| Intangible assets amortization | 624,770 | 47,503 | 298,980 | 186,496 | |||||||||
| Upfront fee amortization | 2,317,058 | 14,583,333 | |||||||||||
| Net non-current deferred tax liabilities | $ 2,364,561 | 14,882,313 | 186,496 |
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- Definition
The amount of Intangible assets amortization that generates the current portion of deferred tax liabilities. A current taxable temporary difference is a difference between the tax basis and the carrying amount of a current asset or liability in the financial statements prepared in accordance with generally accepted accounting principles. No definition available.
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- Details
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- Definition
The cumulative amount of the estimated future tax effects of temporary difference caused by deferred revenue. No definition available.
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- Details
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| X | ||||||||||
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- Definition
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions attributable to income recognized only for tax purposes and which will reverse when recognized under generally accepted accounting principles. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The current portion of the aggregate tax effects as of the balance sheet date of all future tax deductions arising from temporary differences between tax basis and generally accepted accounting principles basis recognition of assets, liabilities, revenues and expenses, which can only be deducted for tax purposes when permitted under enacted tax laws; after deducting the allocated valuation allowance, if any, to reduce such amount to net realizable value. Deferred tax liabilities and assets are classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, are classified according to the expected reversal date of the temporary difference. An unrecognized tax benefit that is directly related to a position taken in a tax year that results in a net operating loss carryforward is presented as a reduction of the related deferred tax asset. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Details
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- Definition
The noncurrent portion as of the balance sheet date of the aggregate carrying amount of all future tax deductions arising from temporary differences between tax basis and generally accepted accounting principles basis recognition of assets, liabilities, revenues and expenses, which can only be deducted for tax purposes when permitted under enacted tax laws; after the valuation allowance, if any, to reduce such amount to net realizable value. Deferred tax liabilities and assets are classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, is classified according to the expected reversal date of the temporary difference. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Details
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| X | ||||||||||
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- Definition
The tax effect as of the balance sheet date of the amount of estimated future tax deductions arising from other temporary differences not otherwise specified in the taxonomy. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from equity-based compensation costs, which can only be deducted for tax purposes when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from currently nondeductible expenses in accrued liabilities, which can only be deducted for tax purposes when such items are actually incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimated losses reflected in the allowance for doubtful accounts, which can only be deducted for tax purposes when actual bad debts are known, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The allocated portion as of the balance sheet date of a valuation allowance pertaining to a deferred tax asset classified as current for which, based on the weight of available evidence, it is more likely than not, such asset will not be fully realized through future reductions of tax-based income. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Represents the current portion of deferred tax liabilities, which result from applying the applicable tax rate to net taxable temporary differences pertaining to each jurisdiction to which the entity is obligated to pay income tax. A current taxable temporary difference is a difference between the tax basis and the carrying amount of a current asset or liability in the financial statements prepared in accordance with generally accepted accounting principles. In a classified statement of financial position, an enterprise separates deferred tax liabilities and assets into a current amount and a noncurrent amount. Deferred tax liabilities and assets are classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, is classified according to the expected reversal date of the temporary difference. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The cumulative amount of the estimated future tax effects attributable to the difference between the tax basis of intangible assets and the basis of intangible assets computed in accordance with generally accepted accounting principles. The difference in basis, whether due to amortization or other reasons, will increase future taxable income when such difference reverses. Intangible assets include, but are not limited to, assets such as patents, trademarks and customer lists. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Represents the noncurrent portion of deferred tax liabilities, which result from applying the applicable tax rate to net taxable temporary differences pertaining to each jurisdiction to which the entity is obligated to pay income tax. A noncurrent taxable temporary difference is a difference between the tax basis and the carrying amount of a noncurrent asset or liability in the financial statements prepared in accordance with generally accepted accounting principles. In a classified statement of financial position, an enterprise separates deferred tax liabilities and assets into a current amount and a noncurrent amount. Deferred tax liabilities and assets are classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, are classified according to the expected reversal date of the temporary difference. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The cumulative amount of the estimated future tax effects attributable to other temporary differences not otherwise specified in this taxonomy that were expensed for tax purposes but capitalized in conformity with generally accepted accounting principles, or which were recognized as revenue under GAAP but not for tax purposes, which will reverse in future periods. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The amount as of the balance sheet date of the estimated future tax effects arising from revenue or other income not otherwise listed in the existing taxonomy that is included in accounting income in conformity with generally accepted accounting principles but excluded from tax-basis income, which will increase future taxable income when such income is recognized for tax purposes. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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