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INCOME TAX (Tables) | 12 Months Ended
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Dec. 31, 2020
INCOME TAX |
Schedule of operating results before income tax and the provision for income taxes by tax jurisdictions | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years ended December 31,
​ |  | 2018 |  | 2019 |  | 2020
Loss (income) before income taxes: |  |  |  |  | ​ | ​
PRC |  | 237,232 |  | 68,080 | ​ | (19,765)
Other jurisdictions |  | 202,427 |  | 358,353 | ​ | 568,201
Total loss before income taxes |  | 439,659 |  | 426,433 | ​ | 548,436
​ | ​ | ​ | ​ | ​ | ​ | ​
Current tax expenses: |  | ​ |  | ​ | ​ | ​
PRC |  | 27,206 |  | 65,819 | ​ | 210,503
Other jurisdictions |  | — |  | 3 | ​ | 14
Total current tax expenses |  | 27,206 |  | 65,822 | ​ | 210,517
​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax benefits: |  | ​ |  | ​ | ​ | ​
PRC |  | (36,597) |  | (50,172) | ​ | (89,739)
Other jurisdictions |  | — |  | — | ​ | —
Total deferred tax benefits |  | (36,597) |  | (50,172) | ​ | (89,739)
​ | ​ | ​ | ​ | ​ | ​ | ​
Total income taxes (benefits) expenses |  | (9,391) |  | 15,650 | ​ | 120,778
​
Schedule of reconciliation of differences between PRC statutory tax rate and effective tax rate | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years ended December 31, | ​
​ |  | 2018 |  | 2019 |  | 2020 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
PRC enterprise income tax rate |  | 25.0 | % | 25.0 | % | 25.0 | %
Non-PRC resident enterprises not subject to income tax |  | (9.2) | % | (21.4) | % | (27.6) | %
Tax differential for entities in non-PRC jurisdiction |  | (1.2) | % | (1.4) | % | (1.3) | %
Preferential tax rate |  | 0.0 | % | 0.0 | % | (0.3) | %
Tax effect of current year permanent differences | ​ | (1.3) | % | 1.5 | % | 1.0 | %
Expiration of unused net operating losses |  | (10.1) | % | (1.4) | % | (1.3) | %
Non-taxable income | ​ | 0.0 | % | 0.0 | % | 2.5 | %
Change in valuation allowance | ​ | (1.0) | % | (8.7) | % | (21.3) | %
Return to provision adjustment |  | (0.1) | % | 2.7 | % | 1.3 | %
​ |  | 2.1 | % | (3.7) | % | (22.0) | %
​
Schedule of components of deferred tax assets and liabilities | ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ |  | 2019 |  | 2020
Deferred tax assets: |  |  |  |
Allowance for accounts receivable |  | 12 | ​ | 1,959
Government subsidy |  | 3,127 |  | 1,549
Accrued expenses |  | 27,601 |  | 24,597
Asset retirement obligation |  | 13,110 |  | 19,227
Net operating losses carry forwards |  | 267,159 |  | 386,999
Total gross deferred tax assets |  | 311,009 |  | 434,331
Valuation allowance on deferred tax assets |  | (205,976) |  | (328,821)
Deferred tax assets, net of valuation allowance |  | 105,033 |  | 105,510
​ | ​ | ​ | ​ | ​
Deferred tax liabilities: |  | ​ |  | ​
Property and equipment |  | (171,656) |  | (154,480)
Intangible assets |  | (97,102) |  | (195,093)
Prepaid land use rights |  | (1,612) |  | (1,572)
Leases | ​ | (9,568) | ​ | (70,284)
Accounts receivable | ​ | (4,836) | ​ | —
Total deferred tax liabilities |  | (284,774) |  | (421,429)
​ | ​ | ​ | ​ | ​
Net deferred tax liabilities |  | (179,741) |  | (315,919)
​ | ​ | ​ | ​ | ​
Analysis as: |  | ​ |  | ​
Deferred tax assets |  | 72,931 |  | 146,088
Deferred tax liabilities |  | (252,672) |  | (462,007)
Net deferred tax liabilities |  | (179,741) |  | (315,919)
​
Schedule of movement of the valuation allowance for the deferred tax assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years ended December 31,
​ |  | 2018 |  | 2019 |  | 2020
​ | ​ | ​ | ​ | ​ | ​ | ​
Balance at the beginning of the year |  | 152,241 |  | 155,852 | ​ | 205,976
Increase during the year |  | 3,611 |  | 50,124 | ​ | 122,845
Balance at the end of the year |  | 155,852 |  | 205,976 | ​ | 328,821
​

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