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Taxation (Tables)

12 Months Ended

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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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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