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INCOME TAXES (Tables)

12 Months Ended

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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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 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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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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