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TAXATION (Tables)

12 Months Ended

Dec. 31, 2023

TAXATION

Schedule of current and deferred components of income tax expenses

​

​	​	​	​	​	​	​	​	​
​	​	For the year ended
​	​	December 31,
​	​	2021	​	2022	​	2023	​	2023
​		RMB		RMB		RMB		US$
​	​	(in thousands)
Current income tax expenses (benefits)	​	(145)	​	22,953	​	21,666	​	3,052
Deferred income tax expenses		—	​	—	​	—	​	—
Total income tax expenses (benefits)		(145)	​	22,953	​	21,666	​	3,052

Schedule of the differences between the statutory tax rate and the effective tax rate for enterprise income tax

​

​	​	​	​	​	​	​	​	​
​	​	For the year ended December 31,
​	​	2021	​	2022	​	2023	​	2023
​		RMB		RMB		RMB		US$
​	​	(in thousands)
Income (loss) before income tax	​	(37,196)	​	132,772	​	202,573	​	28,531
Income tax computed at the statutory tax rate of 25%	​	(9,299)	​	33,193	​	50,643	​	7,133
Effect of differing tax rates in different jurisdictions	​	5,232	​	4,459	​	2,740	​	386
Research and development super‑deduction		(31,855)	​	(36,078)	​	(29,192)	​	(4,112)
Shared‑based compensation expenses		3,223	​	3,261	​	2,359	​	332
Non‑deductible expenses		1,656	​	2,310	​	2,928	​	412
Effect of preferential tax rates and tax holiday in mainland China	​	(43,974)	​	(15,934)	​	(28,489)	​	(4,013)
Change in valuation allowance		75,192	​	30,309	​	22,950	​	3,232
Others		(320)	​	1,433	​	(2,273)	​	(318)
Income tax expenses (benefits)		(145)	​	22,953	​	21,666	​	3,052

Schedule of components of the Group's deferred tax assets

​

​	​	​	​	​	​	​
​	​	As of December 31,
​	​	2022	​	2023	​	2023
​		RMB		RMB		US$
​	​	(in thousands)
Deferred tax assets	​	​	​	​	​	​
Tax loss carry forward	​	73,038	​	98,811	​	13,917
Deferred revenue and customer advances		37,752	​	34,107	​	4,804
Lease liabilities	​	1,960	​	878	​	124
Others		3,023	​	3,083	​	434
Less: valuation allowance		(113,125)	​	(136,075)	​	(19,166)
​	​	2,648	​	804	​	113
Deferred tax liabilities	​	​	​	​	​	​
ROU assets	​	(2,648)	​	(804)	​	(113)
​	​	(2,648)	​	(804)	​	(113)
Presentation in the consolidated balance sheets	​	​	​	​	​	​
Deferred tax assets, net	​	—	​	—	​	—
Deferred tax liabilities, net	​	—	​	—	​	—
Net deferred tax assets, net		—	​	—	​	—

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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

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 9
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-9

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- Definition

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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-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
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- Definition

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.

+ References

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-SubTopic 10
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