INCOME TAXES - Reconciliation of Actual Income Tax Expense Percent and the PRC Statutory Tax Rate (Details) |
9 Months Ended | 12 Months Ended | |||
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Dec. 31, 2017
USD ($)
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Dec. 31, 2017
CNY (¥)
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Dec. 31, 2016
CNY (¥)
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Mar. 31, 2017
CNY (¥)
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Mar. 31, 2016
CNY (¥)
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| INCOME TAXES | |||||
| PRC statutory income tax rate (as a percent) | 25.00% | 25.00% | 25.00% | 25.00% | |
| Difference between actual income tax expense and amount computed by applying the PRC statutory income tax rate to earnings (loss) before income taxes | |||||
| Computed "expected" income tax expense | ¥ 14,311,332 | ¥ 7,156,895 | ¥ 11,243,167 | ||
| Increase in valuation allowance | 12,376,506 | 21,150,760 | 16,146,033 | ||
| Preferential income tax rate | (13,093,467) | (12,853,725) | (7,911,837) | ||
| Entities not subject to income tax | 6,914,869 | 1,868,266 | 3,502,469 | ||
| Non-deductible expenses | |||||
| Entertainment | 715,053 | 662,669 | 792,099 | ||
| Share-based compensation | 3,783,912 | 1,739,601 | 2,291,206 | ||
| Bad debt loss | 340,877 | 173,615 | (31,963) | ||
| Tax rate differential | (3,974,403) | ||||
| Additional deduction of research and development costs | (4,568,576) | (4,856,620) | (4,900,698) | ||
| Withholding tax related to undistributed earnings | 9,476,875 | 22,620,872 | |||
| Other | (849,132) | 934,653 | 1,765,406 | ||
| Total income tax expense | $ 4,519,965 | ¥ 29,408,249 | ¥ 21,995,839 | ¥ 38,596,986 | ¥ 18,921,479 |
| X | ||||||||||
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to deduction for additional research and development cost. No definition available.
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- Definition The portion of the difference between total income tax expense or benefit as reported in the Income Statement for the period and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to income that is earned by entities in jurisdictions not subject to income tax. No definition available.
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- Definition The portion of the difference, between total income tax expense or benefit as reported in the Income Statement for the period and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to income tax rate differential. No definition available.
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- Definition Represents the portion of the difference between total income tax expense or benefit as reported in the Income Statement and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pre-tax income from continuing operations attributable to bad debts loss. No definition available.
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- Definition Represents the portion of the difference between total income tax expense or benefit as reported in the Income Statement and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations that is attributable to a preferential income tax rate for certain types of enterprises. No definition available.
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- Definition Represents information pertaining to withholding tax relating to undistributed earnings. No definition available.
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- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- References No definition available.
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- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- References No definition available.
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- References No definition available.
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible meals and entertainment expense. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible equity-based compensation costs. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other adjustments. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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