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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2015
INCOME TAXES |
Schedule of income before income taxes |
|  | Year ended December 31, |
|  | 2013 |  | 2014 |  | 2015 |
|  | RMB |  | RMB |  | RMB |  | US$ |
PRC |  | 124,154 |  | 218,060 |  | 154,095 |  | 23,788 |
Non-PRC |  | (13,466 | ) | (127,156 | ) | 77,280 |  | 11,929 |
Total |  | 110,688 |  | 90,904 |  | 231,375 |  | 35,717 |
Schedule of current and deferred portions of income tax expense |
|  | Years ended December 31, |
|  | 2013 |  | 2014 |  | 2015 |
|  | RMB |  | RMB |  | RMB |  | US$ |
Current income tax expenses |  | 14,760 |  | 11,087 |  | 67,059 |  | 10,352 |
Deferred income tax expenses |  | 33,910 |  | 12,906 |  | (6,962 | ) | (1,075 | )
Income tax expenses for the year |  | 48,670 |  | 23,993 |  | 60,097 |  | 9,277 |
Reconciliation of the differences between the statutory tax rate and the effective tax rate for enterprise income tax |
|  | Year ended December 31, |
|  | 2013 |  | 2014 |  | 2015 |
|  | RMB |  | RMB |  | RMB |  | US$ |
Income before income tax |  | 110,688 |  | 90,904 |  | 231,375 |  | 35,717 |
Income tax expense computed at the PRC statutory tax rate of 25% |  | 27,672 |  | 22,727 |  | 57,844 |  | 8,929 |
Effect of different tax rates in different jurisdictions |  | 2,350 |  | 15,877 |  | (23,284 | ) | (3,594 | )
Effect of tax holiday and preferential tax rates |  | (4,885 | ) | (54,944 | ) | (35,434 | ) | (5,470 | )
Research and development super-deduction |  | (19,140 | ) | (37,483 | ) | (47,179 | ) | (7,283 | )
Non-deductible expenses(1) |  | 10,354 |  | 50,150 |  | 82,455 |  | 12,729 |
Effect of change in tax rate |  | — |  | (8,795 | ) | 1,464 |  | 226 |
Outside basis difference on investment in a VIE |  | 33,910 |  | 15,821 |  | 11,378 |  | 1,756 |
Withholding tax and others |  | 191 |  | 1,844 |  | 7,906 |  | 1,220 |
Changes in valuation allowance |  | (1,782 | ) | 18,796 |  | 4,947 |  | 764 |
Income tax expenses |  | 48,670 |  | 23,993 |  | 60,097 |  | 9,277 |
| (1) |  | Non-deductible expenses mainly consist of shares-based compensation expenses, entertainments and other expenses that exceed the allowable deduction limits.
Schedule of deferred tax assets and deferred tax liabilities |
|  | As of December 31, |
|  | 2014 |  | 2015 |
|  | RMB |  | RMB |  | US$ |
Deferred tax assets, current portion: |  |  |  |  |  |  |
Deferred revenue |  | 656 |  | 1,493 |  | 230 |
Provision for doubtful debts |  | 3,866 |  | 14,280 |  | 2,204 |
Tax loss carry forward |  | 15,600 |  | 96 |  | 15 |
Others |  | 686 |  | 1,251 |  | 193 |
Less: Valuation allowance |  | (18,115 | ) | (13,166 | ) | (2,032 | )
Current deferred tax assets |  | 2,693 |  | 3,954 |  | 610 |
Deferred tax assets, non-current portion: |  |  |  |  |  |  |
Deferred revenue |  | 111 |  | — |  | — |
Intangible assets and prepaid expense |  | 4,403 |  | 4,586 |  | 708 |
Foreign tax credit |  | 960 |  | 1,222 |  | 189 |
Equity investment loss (gain) |  | 1,402 |  | (908 | ) | (140 | )
Contingent consideration |  | 2,085 |  | 1,434 |  | 221 |
Tax loss carry forward |  | 8,051 |  | 27,517 |  | 4,248 |
Others |  | 650 |  | 458 |  | 71 |
Less: Valuation allowance |  | (11,278 | ) | (21,466 | ) | (3,314 | )
Non-current deferred tax assets |  | 6,384 |  | 12,843 |  | 1,983 |
Deferred tax liabilities, current portion: |  |  |  |  |  |  |
Long-lived assets arising from acquisitions |  | — |  | 414 |  | 64 |
Current deferred tax liabilities |  | — |  | 414 |  | 64 |
Deferred tax liabilities, non-current portion: |  |  |  |  |  |  |
Long-lived assets arising from acquisitions |  | 16,259 |  | 37,897 |  | 5,850 |
Outside basis difference on investment in a VIE |  | 49,732 |  | 61,109 |  | 9,434 |
Non-current deferred tax liabilities |  | 65,991 |  | 99,006 |  | 15,284 |
Reconciliation of the beginning and ending amount of unrecognized tax benefit |
|  | As of December 31, |
|  | 2014 |  | 2015 |
|  | RMB |  | RMB |  | US$ |
Balance at January 1 |  | 3,212 |  | 16,046 |  | 2,477 |
Additions based on tax positions related to the current year |  | 12,834 |  | 30,569 |  | 4,719 |
Balance at December 31 |  | 16,046 |  | 46,615 |  | 7,196 |

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