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TAXATION (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
TAXATION |
Schedule of income before income tax, domestic and foreign | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31
​ |  | 2021 |  | 2022 |  | 2023 |  | 2023
​ | ​ | RMB | ​ | RMB | ​ | RMB | ​ | US$
Mainland China |  | (1,646,607) | ​ | (2,475,677) |  | (2,139,795) |  | (301,384)
Non-Mainland China |  | 70,592 | ​ | (188,238) |  | (25,893) |  | (3,646)
​ |  | (1,576,015) | ​ | (2,663,915) |  | (2,165,688) |  | (305,030)
Schedule of current and deferred components of income tax expense (benefit) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31
​ |  | 2021 |  | 2022 |  | 2023 |  | 2023
​ | ​ | RMB | ​ | RMB | ​ | RMB | ​ | US$
Current income tax expense |  | 27,593 | ​ | 59,668 |  | 42,446 | ​ | 5,978
Deferred income tax benefit |  | (11,852) | ​ | (35,195) |  | (24,487) | ​ | (3,449)
​ |  | 15,741 | ​ | 24,473 |  | 17,959 | ​ | 2,529
Schedule of effective income tax expense reconciliation | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31
​ |  | 2021 |  | 2022 |  | 2023 |  | 2023
​ | ​ | RMB | ​ | RMB | ​ | RMB | ​ | US$
Loss before income tax |  | (1,576,015) |  | (2,663,915) |  | (2,165,688) | ​ | (305,030)
Income tax computed at the mainland China statutory tax rate of 25% | ​ | (394,004) |  | (665,978) |  | (541,422) | ​ | (76,258)
Effect of tax holiday and preferential tax rates |  | 7,083 |  | 52,651 |  | 110,393 | ​ | 15,549
Effect of different tax rates in different jurisdictions |  | (1,681) |  | 58,266 |  | 21,918 | ​ | 3,087
Other non-taxable income |  | (24,999) |  | (28,993) |  | (26,008) | ​ | (3,663)
Non-deductible expenses |  | 36,719 |  | 5,727 |  | 6,379 | ​ | 898
Share-based compensation costs |  | 108,588 |  | 90,015 |  | 45,411 | ​ | 6,396
Research and development super deduction |  | (146,639) |  | (64,718) |  | (132,163) | ​ | (18,615)
Withholding tax and others |  | 9,552 |  | 10,785 |  | 9,771 | ​ | 1,376
Change in valuation allowance |  | 434,056 |  | 525,169 |  | 397,137 | ​ | 55,936
True-up adjustments in respect of prior year’s annual tax filing |  | (3,474) |  | (15,195) |  | 49,940 | ​ | 7,034
Expiration of tax loss forward | ​ | — | ​ | 124,555 | ​ | 83,300 | ​ | 11,733
Tax rate change on deferred items |  | (9,460) |  | (67,811) |  | (6,697) | ​ | (944)
Income tax expense |  | 15,741 |  | 24,473 |  | 17,959 | ​ | 2,529
Schedule of deferred tax assets and liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As at December 31
​ |  | 2022 |  | 2023 |  | 2023
​ | ​ | RMB | ​ | RMB | ​ | US$
Deferred tax assets: | ​ |  |  |  |  |
Tax loss carried forward | ​ | 2,318,161 |  | 2,447,162 | ​ | 344,676
Accrued expenses | ​ | 84,428 |  | 91,794 | ​ | 12,929
Depreciation | ​ | 17,073 |  | 19,095 | ​ | 2,689
Allowance for doubtful accounts | ​ | 85,666 |  | 185,467 | ​ | 26,122
Government grant | ​ | 5,779 |  | 21,808 | ​ | 3,072
Operating lease liabilities | ​ | 57,828 |  | 28,405 | ​ | 4,001
Accrued interest | ​ | 197,767 |  | 215,659 | ​ | 30,375
Finance lease liabilities | ​ | 47,505 | ​ | 80,286 | ​ | 11,308
Impairment of long-lived assets | ​ | — | ​ | 129,036 | ​ | 18,174
Others | ​ | 8,241 |  | 11,557 | ​ | 1,628
Less: valuation allowance | ​ | (2,415,627) |  | (2,809,601) | ​ | (395,724)
​ |  | 406,821 |  | 420,668 | ​ | 59,250
Deferred tax liabilities: | ​ | ​ |  | ​ | ​ | ​
Operating lease right-of-use assets | ​ | 46,367 |  | 25,464 | ​ | 3,587
One-time deduction for fixed asset purchases | ​ | 231,532 |  | 292,141 | ​ | 41,147
Long-lived assets arising from acquisition | ​ | 238,672 |  | 204,032 | ​ | 28,737
Finance lease right-of-use assets | ​ | 41,530 | ​ | 17,452 | ​ | 2,458
Others | ​ | 15,772 |  | 24,144 | ​ | 3,401
​ |  | 573,873 |  | 563,233 | ​ | 79,330
​ | ​ | ​ | ​ | ​ | ​ | ​
Net deferred tax liabilities： | ​ | 167,052 | ​ | 142,565 | ​ | 20,080
Summary of unrecognized tax benefit | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As at December 31
​ | ​ | 2022 | ​ | 2023 | ​ | 2023
​ |  | RMB |  | RMB |  | US$
Balance at beginning of the year |  | 59,049 |  | 58,718 | ​ | 8,270
Additions from the business acquisitions |  | — |  | — | ​ | —
Additions based on tax position related to current year |  | 15,894 |  | 9,449 | ​ | 1,331
Additions based on tax positions related to prior year | ​ | 22,462 | ​ | 4,652 | ​ | 655
Reductions for tax positions related to prior years | ​ | (38,687) | ​ | (11,789) | ​ | (1,660)
Balance at end of the year |  | 58,718 |  | 61,030 | ​ | 8,596

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