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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

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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 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.

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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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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.

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