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Taxation (Tables)

12 Months Ended

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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Tabular disclosure of the reconciliation of profit (loss) from reportable segments to the consolidated income (loss) before income tax expense (benefit) and discontinued operations. Includes, but is not limited to, reconciliation after income tax if income tax is allocated to the reportable segment.

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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 components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the income tax exemptions and reductions which have been granted by taxing authorities for a specified period, applicable term of the exemptions and reductions, estimated dollar value of tax benefits, and per share benefits.

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