XML 105 R64.htm IDEA: XBRL DOCUMENT v2.4.0.6
INCOME TAXES (Schedule of Effective Income Tax Rate Reconciliation) (Details)
12 Months Ended
Dec. 31, 2012
USD ($)
Dec. 31, 2012
CNY
Dec. 31, 2011
CNY
Dec. 31, 2010
CNY
INCOME TAXES [Abstract]        
Statutory tax rate 25.00% 25.00% 25.00% 25.00%
Computed expected tax expense/(benefit) at PRC statutory rates   (2,422,822) 12,661,855 6,880,143
Increase (reduction) in income taxes resulting from:        
Change in the valuation allowance for deferred tax assets allocated to income tax expense   80,137 (247,081) (4,502,392)
Adjustment to deferred tax assets and liabilities for changes in enacted tax rates   (11,564,098) 264,341 (104,396)
Expired net operating loss carry forwards   49,255 135,631 1,030,521
Effect of differing tax rates in different jurisdictions inside PRC   1,274,237 (8,355,753) (6,397,170)
Effect of differing tax rates in jurisdictions outside PRC   (2,067,506) 7,508,369 9,837,757
Prior year tax return true up   (1,810,759) (1,802,466) 55,634
Non deductible entertainment expenses   170,020 137,064 113,613
Non deductible allowance for doubtful accounts   294,435 397,702 73,374
Others   (19,173) 46,086 (94,919)
Income tax expense $ (2,570,789) (16,016,274) 10,745,748 6,892,165