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Taxation (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Schedule of Income Before Income Tax, Domestic and Foreign | Loss before income taxes consists of:
|  | For the year ended December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |  |  | 2021 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
PRC |  |  | (1,167,367 | ) |  |  | (1,095,015 | ) |  |  | (1,646,607 | ) |  |  | (258,388 | )
Non-PRC |  |  | 65,171 |  |  |  | 147,721 |  |  |  | 70,592 |  |  |  | 11,077 |
|  |  | (1,102,196 | ) |  |  | (947,294 | ) |  |  | (1,576,015 | ) |  |  | (247,311 | )
Schedule of Components of Income Tax Expense (Benefit) | The current and deferred components of income tax expense appearing in the consolidated statements of comprehensive loss are as follows:
|  | For the year ended December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |  |  | 2021 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Current income tax expense |  |  | 9,180 |  |  |  | 15,081 |  |  |  | 27,593 |  |  |  | 4,330 |
Deferred income tax benefit |  |  | (177 | ) |  |  | (177 | ) |  |  | (11,852 | ) |  |  | (1,860 | )
|  |  | 9,003 |  |  |  | 14,904 |  |  |  | 15,741 |  |  |  | 2,470 |
Schedule of Effective Income Tax Rate Reconciliation | The reconciliation of income tax expense computed using the PRC statutory tax rate to the actual income tax expense is as follows:
|  | For the year ended December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |  |  | 2021 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Loss before income tax |  |  | (1,102,196 | ) |  |  | (947,294 | ) |  |  | (1,576,015 | ) |  |  | (247,311 | )
Income tax computed at the PRC statutory tax rate of 25% |  |  | (275,549 | ) |  |  | (236,824 | ) |  |  | (394,004 | ) |  |  | (61,828 | )
Effect of tax holiday and preferential tax rates |  |  | 11,493 |  |  |  | (44,121 | ) |  |  | 7,083 |  |  |  | 1,111 |
Effect of different tax rates in different jurisdictions |  |  | (11,626 | ) |  |  | 10,580 |  |  |  | (1,681 | ) |  |  | (264 | )
Other non-taxable income |  |  | (21,557 | ) |  |  | (35,454 | ) |  |  | (24,999 | ) |  |  | (3,923 | )
Non-deductible expenses |  |  | 64,095 |  |  |  | 14,060 |  |  |  | 36,719 |  |  |  | 5,762 |
Share-based compensation costs |  |  | 30,320 |  |  |  | 82,528 |  |  |  | 108,588 |  |  |  | 17,040 |
Research and development super deduction |  |  | (94,401 | ) |  |  | (113,388 | ) |  |  | (146,639 | ) |  |  | (23,011 | )
Withholding tax and others |  |  | 9,180 |  |  |  | 11,581 |  |  |  | 9,552 |  |  |  | 1,499 |
Change in valuation allowance |  |  | 259,031 |  |  |  | 399,756 |  |  |  | 434,056 |  |  |  | 68,113 |
True-up adjustments in respect of prior year’s annual tax filing |  |  | — |  |  |  | (83,342 | ) |  |  | (3,474 | ) |  |  | (545 | )
Tax rate change on deferred items |  |  | 38,017 |  |  |  | 9,528 |  |  |  | (9,460 | ) |  |  | (1,484 | )
Income tax expense |  |  | 9,003 |  |  |  | 14,904 |  |  |  | 15,741 |  |  |  | 2,470 |
Schedule of Deferred Tax Assets and Liabilities | The significant components of the Group’s deferred tax assets and liabilities are as follows:
|  | As at December 31 |
|  | 2020 |  |  | 2021 |  |  | 2021 |
|  | RMB |  |  | RMB |  |  | US$ |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |
Tax loss carried forward |  |  | 1,454,702 |  |  |  | 1,841,192 |  |  |  | 288,923 |
Accrued expenses |  |  | 56,111 |  |  |  | 235,737 |  |  |  | 36,992 |
Depreciation |  |  | 4,990 |  |  |  | 7,082 |  |  |  | 1,111 |
Allowance for doubtful accounts |  |  | 3,156 |  |  |  | 53,436 |  |  |  | 8,385 |
Government grant |  |  | 6,175 |  |  |  | 4,266 |  |  |  | 669 |
Operating lease liabilities |  |  | 56,706 |  |  |  | 63,781 |  |  |  | 10,009 |
Accrued interest |  |  | 66,609 |  |  |  | 170,337 |  |  |  | 26,730 |
Others |  |  | — |  |  |  | 2,737 |  |  |  | 430 |
Less: valuation allowance |  |  | (1,401,416 | ) |  |  | (1,881,873 | ) |  |  | (295,307 | )
|  |  | 247,033 |  |  |  | 496,695 |  |  |  | 77,942 |
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Operating lease right-of-use assets |  |  | 54,658 |  |  |  | 57,300 |  |  |  | 8,992 |
One-time deduction for fixed asset purchases |  |  | 191,107 |  |  |  | 337,564 |  |  |  | 52,970 |
Long-lived assets arising from business acquisitions |  |  | 29 |  |  |  | 277,267 |  |  |  | 43,509 |
Others |  |  | 1,268 |  |  |  | 22,655 |  |  |  | 3,555 |
|  |  | 247,062 |  |  |  | 694,786 |  |  |  | 109,026 |
Summary of Unrecognized Tax Benefit | A reconciliation of the beginning and ending balances of unrecognized tax benefit is as follows:
|  | 2020 |  |  | 2021 |  |  | 2021 |
|  | RMB |  |  | RMB |  |  | US$ |
Balance at beginning of the year |  |  | — |  |  |  | 12,613 |  |  |  | 1,979 |
Additions from the business acquisitions |  |  | — |  |  |  | 19,551 |  |  |  | 3,068 |
Additions based on tax positions related to current year |  |  | 12,613 |  |  |  | 26,885 |  |  |  | 4,219 |
Balance at end of the year |  |  | 12,613 |  |  |  | 59,049 |  |  |  | 9,266 |

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