INCOME TAX - PRC Tax Administration and Collection Law (Details) |
12 Months Ended |
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Dec. 31, 2025
CNY (¥)
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| INCOME TAX | |
| Period of statute of limitations, if the underpayment of taxes is due to computational errors made by the taxpayer or the withholding agent | 3 years |
| Period of statute of limitations, if the underpayment is more than RMB 100,000 | 5 years |
| Minimum amount of underpayment of taxes for statute of limitations to be extended to five years | ¥ 100,000 |
| Period of statute of limitations for transfer pricing issues | 10 years |
| Income tax examination, description | According to the PRC Tax Administration and Collection Law, the statute of limitation is three years if the underpayment of taxes is due to computational errors made by the taxpayer or the withholding agent. The statute of limitation is extended to five years under special circumstances where the underpayment of taxes is more than RMB100,000. In the case of transfer pricing issues, the statute of limitation is ten years. There is no statute of limitation in the case of tax evasion. The income tax returns of the Company’s subsidiaries in mainland China, the VIE and VIE’s subsidiaries for the years from 2021 to 2025 are open to examination by the PRC tax authorities. |