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Taxation (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Profit or Loss Before Income Taxes | Loss before income taxes consists of:
|  | For the year ended December 31, |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Non-PRC |  |  | (256,279 | ) |  |  | (155,364 | ) |  |  | (286,388 | ) |  |  | (44,018 | )
PRC |  |  | (97,166 | ) |  |  | (787,718 | ) |  |  | (721,426 | ) |  |  | (110,881 | )
|  |  | (353,445 | ) |  |  | (943,082 | ) |  |  | (1,007,814 | ) |  |  | (154,899 | )
Income Tax (Expense) Benefits | Income tax (expense) benefits comprises of:
|  | For the year ended December 31, |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Current |  |  | (68,092 | ) |  |  | (54,772 | ) |  |  | (37,856 | ) |  |  | (5,818 | )
Deferred |  |  | 20,262 |  |  |  | 65,932 |  |  |  | 128,026 |  |  |  | 19,677 |
|  |  | (47,830 | ) |  |  | 11,160 |  |  |  | 90,170 |  |  |  | 13,859 |
Reconciliation Tax Computed Applying Statutory Income Tax Rate | The reconciliation of tax computed by applying the statutory income tax rate of 25% for the years ended December 31, 2015, 2016 and 2017 applicable to the PRC operations to income tax (expense) benefits is as follows:
|  | For the year ended December 31, |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Loss before income taxes |  |  | (353,445 | ) |  |  | (943,082 | ) |  |  | (1,007,814 | ) |  |  | (154,899 | )
Income tax benefit computed at applicable tax rates (25%) |  |  | 88,361 |  |  |  | 235,770 |  |  |  | 251,954 |  |  |  | 38,725 |
Non-deductible expenses |  |  | (19,216 | ) |  |  | (16,610 | ) |  |  | (5,468 | ) |  |  | (840 | )
Research and development expenses |  |  | 6,871 |  |  |  | 7,766 |  |  |  | 11,895 |  |  |  | 1,828 |
Effect of tax holidays |  |  | 2,743 |  |  |  | 1,691 |  |  |  | — |  |  |  | — |
Preferential rate |  |  | 6,183 |  |  |  | (11,060 | ) |  |  | (90,076 | ) |  |  | (13,844 | )
Current and deferred tax rate differences |  |  | (2,876 | ) |  |  | (1,521 | ) |  |  | 33,366 |  |  |  | 5,128 |
International rate differences |  |  | (90,773 | ) |  |  | (51,392 | ) |  |  | 59,029 |  |  |  | 9,073 |
Tax exempted income |  |  | — |  |  |  | 9,878 |  |  |  | — |  |  |  | — |
Unrecognized tax benefits |  |  | (529 | ) |  |  | (14,525 | ) |  |  | (6,259 | ) |  |  | (962 | )
Deferred tax expense |  |  | (387 | ) |  |  | 1,516 |  |  |  | 2,851 |  |  |  | 438 |
Change in valuation allowance |  |  | (36,529 | ) |  |  | (158,724 | ) |  |  | (174,388 | ) |  |  | (26,803 | )
Prior year provision to return true up |  |  | (1,678 | ) |  |  | 8,371 |  |  |  | 7,266 |  |  |  | 1,116 |
Income tax (expense) benefits |  |  | (47,830 | ) |  |  | 11,160 |  |  |  | 90,170 |  |  |  | 13,859 |
Tax Holiday Benefit Per Basic and Diluted Earnings Per Share | The benefit of the tax holiday per basic and diluted earnings per share is as follows:
|  | For the year ended December 31, |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Basic |  |  | 0.006 |  |  |  | 0.003 |  |  |  | — |  |  |  | — |
Diluted |  |  | 0.006 |  |  |  | 0.003 |  |  |  | — |  |  |  | — |
Significant Components of Deferred Taxes | The significant components of deferred taxes are as follows:
|  | December 31, |
|  | 2016 |  |  | 2017 |
|  | RMB |  |  | RMB |  |  | US$ |
Deferred tax assets |  |  |  |  |  |  |  |  |
Non-current |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful debt |  |  | 25,224 |  |  |  | 33,978 |  |  |  | 5,223 |
Accrued salary and welfare |  |  | 30,236 |  |  |  | — |  |  |  | — |
Accrued expenses |  |  | 3,955 |  |  |  | 7,409 |  |  |  | 1,139 |
Tax losses |  |  | 202,485 |  |  |  | 135,433 |  |  |  | 20,816 |
Property and equipment |  |  | 15,098 |  |  |  | 7,642 |  |  |  | 1,175 |
Intangible assets |  |  | 1,254 |  |  |  | 2,976 |  |  |  | 457 |
Capital lease |  |  | 23,364 |  |  |  | 22,006 |  |  |  | 3,382 |
Deferred government grant |  |  | 4,901 |  |  |  | 3,728 |  |  |  | 573 |
Depreciation and amortization generated from acquisitions |  |  | 5,849 |  |  |  | — |  |  |  | — |
Disposal loss on long-term investments |  |  | — |  |  |  | 57,697 |  |  |  | 8,868 |
Loss picked up on equity method investments |  |  | — |  |  |  | 6,919 |  |  |  | 1,063 |
Valuation allowance |  |  | (211,690 | ) |  |  | (104,970 | ) |  |  | (16,134 | )
Total deferred tax assets |  |  | 100,676 |  |  |  | 172,818 |  |  |  | 26,562 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |
Non-current |  |  |  |  |  |  |  |  |  |  |  |
Intangible assets |  |  | 148,003 |  |  |  | 97,915 |  |  |  | 15,049 |
Property and equipment |  |  | 92,687 |  |  |  | 49,676 |  |  |  | 7,635 |
Capitalized interest expense |  |  | 11,789 |  |  |  | 16,185 |  |  |  | 2,488 |
Gain picked up from equity method investments |  |  | 22,221 |  |  |  | 27,097 |  |  |  | 4,165 |
Total non-current deferred tax liabilities |  |  | 274,700 |  |  |  | 190,873 |  |  |  | 29,337 |
Unrecognized Tax Benefits | A roll-forward of unrecognized tax benefits is as follows:
|  | 2016 |  |  | 2017 |
|  | RMB |  |  | RMB |  |  | US$ |
Balance at beginning of year |  |  | 11,802 |  |  |  | 23,220 |  |  |  | 3,569 |
Reversal based on tax positions related to prior years |  |  | (258 | ) |  |  | (8,880 | ) |  |  | (1,365 | )
Additions based on tax positions related to the current year |  |  | 11,676 |  |  |  | 4,825 |  |  |  | 742 |
Decrease due to disposal of subsidiaries |  |  | — |  |  |  | (7,583 | ) |  |  | (1,165 | )
Balance at end of year |  |  | 23,220 |  |  |  | 11,582 |  |  |  | 1,781 |

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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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