v3.22.2.2
INCOME TAXES (Tables)
12 Months Ended
Sep. 30, 2021
INCOME TAXES  
Schedule of Deferred Tax Assets and Liabilities

The principal components of the deferred income tax assets are as follows:

    

September 30, 

2020

2021

    

RMB

    

RMB

Non-current deferred tax assets:

 

  

 

  

Net operating loss carry forward

 

118,031

 

119,617

Impairment loss

 

15,272

 

35,840

Others

 

11,776

 

22,959

 

Non-current deferred income tax assets

 

145,079

 

178,416

Valuation allowances

 

(145,079)

 

(178,416)

Net non-current deferred income tax assets

 

 

Schedule of Effective Income Tax Rate Reconciliation

Reconciliation between total income tax expenses and the amount computed by applying the statutory income tax rate to income before taxes is as follows:

    

Year ended

September 30, 

    

2019

    

2020

    

2021

    

%  

%  

%

Statutory rate

 

25

 

25

 

25

Effect of preferential tax treatment

 

 

 

Change in valuation allowance

 

(24)

 

(25)

 

(25)

Over provision in prior year

 

 

 

Effective income tax rate

 

1