v2.4.0.6

Income Tax Expenses (Tables) | 12 Months Ended
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Dec. 31, 2011
Income Before Income Tax Expenses | The Company had minimal operations in jurisdictions other than the PRC. Income before income tax expenses consists of:
|  | For the year ended December 31, |
| 2009 |  |  | 2010 |  |  | 2011 |
|  | (RMB) |  |  | (RMB) |  |  | (RMB) |  |  | (US$) |
PRC |  |  | 936,154,635 |  |  |  | 881,077,042 |  |  |  | 1,229,776,487 |  |  |  | 195,391,805 |
Non-PRC |  |  | 7,924,628 |  |  |  | 16,518,504 |  |  |  | 37,215,603 |  |  |  | 5,912,964 |
Total |  |  | 944,079,263 |  |  |  | 897,595,546 |  |  |  | 1,266,992,090 |  |  |  | 201,304,769 |
Income Tax Expenses | Income tax expenses consist of:
|  | For the year ended December 31 |
|  | 2009 |  |  | 2010 |  |  | 2011 |
|  | (RMB) |  |  | (RMB) |  |  | (RMB) |  |  | (US$) |
Current income taxes |  |  | 83,328,105 |  |  |  | 121,303,259 |  |  |  | 268,076,187 |  |  |  | 42,593,017 |
Deferred income tax (benefits)/expenses |  |  | 1,731,905 |  |  |  | (31,980,857 | ) |  |  | 84,302,034 |  |  |  | 13,394,244 |
Taxation for the year |  |  | 85,060,010 |  |  |  | 89,322,402 |  |  |  | 352,378,221 |  |  |  | 55,987,261 |
Reconciliation of Differences Between Statutory Tax Rate and Effective Tax Rate for CIT | A reconciliation of the differences between the statutory tax rate and the effective tax rate for CIT is as follows:
|  | For the year ended December 31 |
| 2009 |  |  | 2010 |  |  | 2011 |
|  | (RMB) |  |  | (RMB) |  |  | (RMB) |  |  | (US$) |
Expected taxation at PRC CIT statutory rate of 25% |  |  | 236,019,816 |  |  |  | 224,398,887 |  |  |  | 316,748,023 |  |  |  | 50,326,193 |
Favorable tax rate |  |  | (49,059,531 | ) |  |  | (25,488,282 | ) |  |  | (130,226,808 | ) |  |  | (20,690,956 | )
Tax holiday |  |  | (71,351,432 | ) |  |  | (105,110,278 | ) |  |  | (12,694,680 | ) |  |  | (2,016,982 | )
Non-deductible expenses (non-taxable income), net |  |  | (4,718,414 | ) |  |  | 7,679,477 |  |  |  | 3,904,248 |  |  |  | 620,323 |
Additional 50% tax deduction for qualified research and development expenses |  |  | (10,380,859 | ) |  |  | (15,257,615 | ) |  |  | (18,935,961 | ) |  |  | (3,008,621 | )
Tax exempted VAT refund |  |  | (12,779,323 | ) |  |  | — |  |  |  | — |  |  |  | — |
Change in valuation allowance |  |  | — |  |  |  | — |  |  |  | 2,885,413 |  |  |  | 458,446 |
Deferred tax benefits on future tax rate difference |  |  | (2,670,247 | ) |  |  | (3,659,750 | ) |  |  | (58,833,362 | ) |  |  | (9,347,680 | )
One-time withholding tax accrual for dividend |  |  | — |  |  |  | — |  |  |  | 259,415,894 |  |  |  | 41,217,035 |
Provision-to-return adjustment |  |  | — |  |  |  | 6,759,963 |  |  |  | (9,884,546 | ) |  |  | (1,570,497 | )
Taxation for the year |  |  | 85,060,010 |  |  |  | 89,322,402 |  |  |  | 352,378,221 |  |  |  | 55,987,261 |
Benefit of Tax Holiday Per Basic and Diluted Earnings Per Share | The benefit of tax holiday per basic and diluted earnings per share is as follows:
|  | For the year ended December 31 |
| 2009 |  |  | 2010 |  |  | 2011 |
|  | (RMB) |  |  | (RMB) |  |  | (RMB) |  |  | (US$) |
Basic |  |  | 0.32 |  |  |  | 0.46 |  |  |  | 0.05 |  |  |  | 0.01 |
Diluted |  |  | 0.30 |  |  |  | 0.45 |  |  |  | 0.05 |  |  |  | 0.01 |
Tax Effects of Temporary Differences that Give Rise to Deferred Tax | The tax effects of temporary differences that give rise to deferred tax at December 31, 2010 and 2011 are as follows:
|  | December 31, |
| 2010 |  |  | 2011 |
|  | (RMB) |  |  | (RMB) |  |  | (US$) |
Current deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |
Deferred revenue and advance from distributors |  |  | 77,208,660 |  |  |  | 151,140,044 |  |  |  | 24,013,734 |
Accrued expenses |  |  | 12,142,057 |  |  |  | 18,344,188 |  |  |  | 2,914,598 |
Allowance for doubtful debt |  |  | 1,127,960 |  |  |  | 611,274 |  |  |  | 97,122 |
Share-based compensation expense |  |  | 8,117,107 |  |  |  | 5,036,662 |  |  |  | 800,245 |
Tax loss |  |  | 7,149,387 |  |  |  | 7,532,367 |  |  |  | 1,196,773 |
Less: valuation allowance |  |  | — |  |  |  | (2,885,413 | ) |  |  | (458,446 | )
Net current deferred tax assets |  |  | 105,745,171 |  |  |  | 179,779,122 |  |  |  | 28,564,026 |
Non-current deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |
Intangible assets amortization |  |  | 11,069,031 |  |  |  | 11,357,297 |  |  |  | 1,804,492 |
Share-based compensation expense |  |  | 2,076,457 |  |  |  | 2,826,219 |  |  |  | 449,041 |
Deferred revenue |  |  | — |  |  |  | 2,916,666 |  |  |  | 463,412 |
Net non-current deferred tax assets |  |  | 13,145,488 |  |  |  | 17,100,182 |  |  |  | 2,716,945 |
|  | December 31, |
| 2010 |  |  | 2011 |
|  | (RMB) |  |  | (RMB) |  |  | (US$) |
Current deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |
Intangible assets amortization |  |  | 624,770 |  |  |  | — |  |  |  | — |
Deferred revenue |  |  | — |  |  |  | 2,408,961 |  |  |  | 382,746 |
Withholding tax |  |  | — |  |  |  | 145,810,671 |  |  |  | 23,166,982 |
Net current deferred tax liabilities |  |  | 624,770 |  |  |  | 148,219,632 |  |  |  | 23,549,728 |
Non-current deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |
Intangible assets amortization |  |  | 186,496 |  |  |  | 298,980 |  |  |  | 47,503 |
Upfront fee amortization |  |  | — |  |  |  | 14,583,333 |  |  |  | 2,317,058 |
Net non-current deferred tax liabilities |  |  | 186,496 |  |  |  | 14,882,313 |  |  |  | 2,364,561 |
Activity Related to Group's Unrecognized Tax Benefits | The following table summarizes the activity related to the Group’s unrecognized tax benefits from January 1, 2010 to December 31, 2011:
|  | RMB |
Balance as of January 1, 2010 |  |  | 9,955,138 |
Increases related to current year tax positions |  |  | 4,803,660 |
Balance as of December 31, 2010 and January 1, 2011 |  |  | 14,758,798 |
Increases related to current year tax positions |  |  | 29,692,724 |
Balance as of December 31, 2011 |  |  | 44,451,522 |
Balance as of December 31, 2011 (US$) |  |  | 7,062,636 |

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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Topic 740 -SubTopic 10 -Publisher FASB -Number -Article -Subparagraph -Name Accounting Standards Codification -Paragraph 9 -Section 50 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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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://www.xbrl.org/2003/role/presentationRef -Topic 740 -SubTopic 10 -Publisher FASB -Number -Article -Subparagraph -Name Accounting Standards Codification -Paragraph 2 -Section 50 -URI http://asc.fasb.org/extlink&oid=6907707&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://www.xbrl.org/2003/role/presentationRef -Topic 740 -SubTopic 10 -Publisher FASB -Number -Article -Subparagraph -Name Accounting Standards Codification -Paragraph 12 -Section 50 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References No definition available. + Details
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- Definition Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 48 -Paragraph 21 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 11 -Section C Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 11.C) -URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330215-122817 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6969291&loc=d3e28937-109314 + Details
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