XML 68 R45.htm IDEA: XBRL DOCUMENT
v3.7.0.1

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2016
Income Taxes [Abstract] |
Summary of provisions for income tax expenses |
|  | For the Years Ended December 31, |
|  | 2014 |  | 2015 |  | 2016 |  | 2016 |
|  | RMB |  | RMB |  | RMB |  | US$ |
Current tax expense |  | 51,603 |  | 36,915 |  | 32,433 |  | 4,671 |
Deferred tax benefit |  | (3,226 | ) | (11,398 | ) | (18,344 | ) | (2,642 | )
Income tax expense |  | 48,377 |  | 25,517 |  | 14,089 |  | 2,029 |
Components of income before tax and income tax expenses for PRC and non-PRC operations |
|  | For the Years Ended December 31, |
|  | 2014 |  | 2015 |  | 2016 |  | 2016 |
|  | RMB |  | RMB |  | RMB |  | US$ |
Income arising from PRC operations |  | 358,667 |  | 159,318 |  | 86,599 |  | 12,473 |
(Loss)/income arising from non-PRC operations |  | (48,171 | ) | (61,416 | ) | 5,710 |  | 821 |
Income before tax |  | 310,496 |  | 97,902 |  | 92,309 |  | 13,294 |
Income tax expense relating to PRC operations |  | 48,281 |  | 25,510 |  | 13,806 |  | 1,988 |
Income tax expense relating to non-PRC operations |  | 96 |  | 7 |  | 283 |  | 41 |
Income tax expense |  | 48,377 |  | 25,517 |  | 14,089 |  | 2,029 |
Effective tax rate for PRC operations |  | 13.5 | % | 16.0 | % | 15.9 | % | 15.9 | %
Reconciliation of the differences between PRC statutory income tax rate and the Group's effective income tax rate for PRC operations |
|  | For the Years Ended December 31, |
|  | 2014 |  | 2015 |  | 2016 |
|  | % |  | % |  | % |
Statutory income tax rate |  | 25.0 |  | 25.0 |  | 25.0 |
Permanent differences |  | (1.7 | ) | (2.7 | ) | (9.3 | )
Change in valuation allowance |  | 0.4 |  | (0.9 | ) | 7.8 |
Effect of preferential tax benefits |  | (11.5 | ) | (6.3 | ) | (11.4 | )
Uncertain tax positions |  | 1.3 |  | 0.9 |  | 3.8 |
Effective income tax rate |  | 13.5 |  | 16.0 |  | 15.9 |
Combined effects of income tax expense exemption and other preferential tax benefits |
|  | For the Years Ended December 31, |
|  | 2014 |  | 2015 |  | 2016 |  | 2016 |
|  | RMB |  | RMB |  | RMB |  | US$ |
Preferential tax rate effect |  | 41,157 |  | 10,073 |  | 9,878 |  | 1,423 |
Basic net income per share effect |  | 0.07 |  | 0.02 |  | 0.02 |  | 0.002 |
Tax effects of temporary differences, give rise to deferred tax assets and liabilities |
|  | As of December 31, |
|  | 2015 |  | 2016 |  | 2016 |
|  | RMB |  | RMB |  | US$ |
Deferred tax assets - current: |  |  |  |  |  |  |
Provision of allowance for doubtful accounts |  | 13,229 |  | 21,910 |  | 3,156 |
Accrued payroll and expenses and others |  | 22,734 |  | 32,397 |  | 4,666 |
Total current deferred tax assets |  | 35,963 |  | 54,307 |  | 7,822 |
Deferred tax assets - non-current: |  |  |  |  |  |  |
Net operating loss carryforward |  | 4,676 |  | 11,402 |  | 1,642 |
Less: valuation allowance |  | (4,676 | ) | (11,402 | ) | (1,642 | )
Total non-current deferred tax assets, net |  | — |  | — |  | — |
|  | As of December 31, |
|  | 2015 |  | 2016 |  | 2016 |
|  | RMB |  | RMB |  | US$ |
Deferred tax liabilities - non-current: |  |  |  |  |  |  |
Equity investments acquired in disposal of subsidiaries |  | 1,312 |  | 1,312 |  | 189 |
Movement of valuation allowance |
|  | 2014 |  | 2015 |  | 2016 |  | 2016 |
|  | RMB |  | RMB |  | RMB |  | US$ |
Balance as of January 1, |  | 5,569 |  | 7,101 |  | 4,676 |  | 673 |
Additions |  | 3,153 |  | 2,121 |  | 6,838 |  | 985 |
Reversals |  | (1,621 | ) | 4,546 |  | (112 | ) | (16 | )
Balance as of December 31, |  | 7,101 |  | 4,676 |  | 11,402 |  | 1,642 |
Reconciliation of liabilities associated with uncertain tax positions |
|  | 2014 |  | 2015 |  | 2016 |  | 2016 |
|  | RMB |  | RMB |  | RMB |  | US$ |
Balance as of January 1, |  | 12,231 |  | 16,867 |  | 18,368 |  | 2,646 |
Increase related to current year tax positions |  | 4,636 |  | 1,501 |  | 3,355 |  | 483 |
Balance as of December 31, |  | 16,867 |  | 18,368 |  | 21,723 |  | 3,129 |

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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=65882285&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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 Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=65882285&loc=SL6600010-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32718-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32840-109319 + Details
Name: | us-gaap_SummaryOfIncomeTaxContingenciesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=68052875&loc=d3e28937-109314 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 11.C) -URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330215-122817 + Details
Name: | us-gaap_SummaryOfIncomeTaxHolidayTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Valuation Allowance -URI http://asc.fasb.org/extlink&oid=6528051 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32537-109319 + Details
Name: | us-gaap_SummaryOfValuationAllowanceTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration