Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

INCOME TAXES - Reconciliation of Actual Income Tax Expense Percent and the PRC Statutory Tax Rate (Details)

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INCOME TAXES - Reconciliation of Actual Income Tax Expense Percent and the PRC Statutory Tax Rate (Details) - CNY (¥)
9 Months Ended 12 Months Ended
Oct. 26, 2018
Dec. 31, 2017
Dec. 31, 2018
Dec. 31, 2017
Mar. 31, 2017
PRC statutory income tax rate (as a percent)   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   ¥ (18,728,237) ¥ (17,013,369)   ¥ (14,555,699)
Increase (decrease) in valuation allowance   9,261,477 (14,570,083)   11,276,245
Entities not subject to income tax   8,244,168 4,896,732   2,118,266
Non-deductible expenses          
Entertainment   98,299 255,843   101,297
Share-based compensation   1,696,514 2,427,342   1,228,581
Bad debt loss   (96,683) 25,206   26,976
Additional deduction of research and development costs   (951,062) (447,525)   (1,369,974)
Withholding tax related to undistributed earnings   (2,109,096)     2,109,096
Gain from discharge of intercompany payables     25,594,493    
Investment loss from sale of non-redeemable non-controlling interests     (1,725,000)    
Other   475,524 ¥ 556,361   583,018
Total income tax expense (benefit)   ¥ (2,109,096)   ¥ (591,290) ¥ 1,517,806
ATA Testing | Limited Partnership | Muhua Shangce          
Non-deductible expenses          
Percentage of equity interest sold 24.00%   24.00%