INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2012

INCOME TAXES [Abstract]

Schedule of Income Before Taxes

	For the year ended December 31,
	2010			2011			2012
Cayman		(39,345,451	)		(30,010,398	)		8,452,012
China		66,866,024			80,657,817			(18,142,299	)
Total		27,520,573			50,647,419			(9,690,287	)

Schedule of Income Tax Expense

	For the year ended December 31,
	2010			2011			2012
Current		13,968,847			16,173,522			17,461,835
Deferred		(7,076,682	)		(5,427,774	)		(33,478,109	)
Total		6,892,165			10,745,748			(16,016,274	)

Schedule of Components of Deferred Income Tax Expense (Benefit)

	For the year ended December 31,
	2010			2011			2012
Deferred income tax benefit (excluding decrease in the valuation allowance for deferred tax assets)		(2,574,290	)		(5,180,693	)		(33,558,246	)
Increase/(decrease) in the valuation allowance for deferred tax assets		(4,502,392	)		(247,081	)		80,137
Deferred income tax benefit		(7,076,682	)		(5,427,774	)		(33,478,109	)

Schedule of Effective Income Tax Rate Reconciliation

	For the year ended December 31,
	2010			2011			2012
Computed expected tax expense/(benefit) at PRC statutory rates		6,880,143			12,661,855			(2,422,822	)
Increase (reduction) in income taxes resulting from:
Change in the valuation allowance for deferred tax assets allocated to income tax expense		(4,502,392	)		(247,081	)		80,137
Adjustment to deferred tax assets and liabilities for changes in enacted tax rates		(104,396	)		264,341			(11,564,098	)
Expired net operating loss carry forwards		1,030,521			135,631			49,255
Effect of differing tax rates in different jurisdictions inside PRC		(6,397,170	)		(8,355,753	)		1,274,237
Effect of differing tax rates in jurisdictions outside PRC		9,837,757			7,508,369			(2,067,506	)
Prior year tax return true up		55,634			(1,802,466	)		(1,810,759	)
Non deductible entertainment expenses		113,613			137,064			170,020
Non deductible allowance for doubtful accounts		73,374			397,702			294,435
Others		(94,919	)		46,086			(19,173	)
Income tax expense/(benefit)		6,892,165			10,745,748			(16,016,274	)

Schedule of Deferred Tax Assets and Liabilities

Deferred tax assets, current

	December 31,
	2011			2012
Deferred tax assets, current:
eCoupon program virtual cash liability		3,611,012			8,564,159
Accrued expenses		4,909,726			6,798,900
Advertising and promotional fee		2,780,768			-
Total gross deferred tax assets, current		11,301,506			15,363,059
Less: valuation allowance		(38,837	)		(20,694	)
Net deferred tax assets, current		11,262,669			15,342,365

Deferred tax assets, non-current

	December 31,
	2011			2012
Deferred tax assets, non-current:
Operating loss carryforwards		2,396,878			3,432,589
Property and equipment		176,508			251,204
Advertising and promotional fee		-			27,936,088
Total gross deferred tax assets, non-current		2,573,386			31,619,881
Less: valuation allowance		(484,381	)		(582,661	)
Net deferred tax assets, non-current		2,089,005			31,037,220
Deferred tax liabilities, non-current:
Software capitalization		490,789			40,591
Total deferred tax liabilities, non-current (included in "other liabilities")		490,789			40,591