Represents the annual percentage of after tax profit allocated to statutory surplus reserve by the entity.

No definition available.

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- Definition

The amount of net income allocated to statutory reserves.

+ References

No definition available.

+ Details

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- Definition

Consumption tax expense incurred during the period. The amount is netted against sales revenues.

+ References

No definition available.

+ Details

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- Definition

Carrying value as of the balance sheet date of current liabilities incurred through that date and payable for consumption tax.

+ References

No definition available.

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- Definition

The rate of consumption tax, which is imposed on certain products sold.

+ References

No definition available.

+ Details

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- Definition

Input value added tax amount (VAT) paid for purchase of goods but not yet validated by the PRC Taxing Authority, included in VAT recoverable.

+ References

No definition available.

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- Definition

Represents the required minimum percentage of after tax profit allocated to statutory surplus reserve by the entity.

+ References

No definition available.

+ Details

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- Details

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- Definition

Statute of limitations period from tax examination standpoint.

+ References

No definition available.

+ Details

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- Definition

Represents the threshold percentage criteria expressed as a percentage of registered capital for the transfer of after-tax profit by the entity to statutory surplus reserves. If the statutory surplus reserves exceed the specified threshold of the registered capital, further appropriation is not required.

+ References

No definition available.

+ Details

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- Definition

Threshold percentage criteria expressed as statutory surplus reserves as a percentage of registered capital. The threshold is used to determine whether the statutory surplus reserve can be converted into capital in proportion to the existing equity interests of shareholders.

+ References

No definition available.

+ Details

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- Definition

Represents value added tax rate.

+ References

No definition available.

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- Definition

The amount of the cost recognized during the period for defined contribution plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 70

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6414718&loc=d3e28014-114942

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- Definition

Amount of unrecognized tax benefits pertaining to uncertain tax positions taken in tax returns.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Unrecognized Tax Benefit

-URI http://asc.fasb.org/extlink&oid=6527854

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15A

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319

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- Definition

Amount of expense for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

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- Definition

Carrying amount as of the balance sheet date of value added taxes due either from customers arising from sales on credit terms, or as previously overpaid to tax authorities. For classified balance sheets, represents the current amount receivable, that is amounts expected to be collected within one year or the normal operating cycle, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.8)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 8

-Article 5

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Summary of Significant Accounting Policies (Details 4)	12 Months Ended
Summary of Significant Accounting Policies (Details 4)	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 Shandong Borun	Dec. 31, 2013 Daqing Borun	Dec. 31, 2013 PRC	Dec. 31, 2013 Minimum	Dec. 31, 2013 Maximum
Significant Accounting Policy
Value-added tax charged to customers	$ 7,322,746	44,646,052	41,816,583
Value added tax rate (as a percent)								13.00%	17.00%
Input VAT paid for purchase of corn but not yet validated by the PRC Taxing Authority	6,685,667	40,761,846	14,068,225
Consumption tax rate (as a percent)	5.00%	5.00%
Consumption tax netted against sales revenue	13,130,434	80,054,943	95,920,874	101,796,398
Consumption tax payable	3,338,041	20,351,703	18,206,743
Retirement and other postretirement benefits
Expense for employee benefits	1,508,024	9,194,271	9,448,608	10,533,795
Statute of limitations period							5 years
Uncertain tax positions		0	0
Estimated interest costs and penalties provided for uncertain tax positions		0	0	0
Threshold percentage to determine whether statutory surplus reserves can be converted into capital	25.00%	25.00%
Required minimum percentage of after-tax-profit allocated to statutory surplus reserve	10.00%	10.00%
Threshold percentage of statutory surplus reserves of the registered capital, used as criteria of allocation requirement	50.00%	50.00%
Annual percentage of after-tax-profit allocated to statutory surplus reserve					10.00%	10.00%
Transfer to statutory reserves	$ 1,304,603	7,954,033	18,815,144	31,792,528