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Taxation (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Schedule of (Loss) Income from Continuing Operations Before Income Taxes

(Loss) income from continuing operations before income taxes consists of:

		For the Years Ended December 31
		2012				2013				2014				2014
		RMB				RMB				RMB				US$
Non – PRC			(22,250	)			(24,037	)			(17,561	)			(2,830	)
PRC			203,385				168,306				193,207				31,141
			181,135				144,269				175,646				28,311

Schedule of Income Tax Expense from Continuing Operations

The current and deferred components of the income tax expense from continuing operations appearing in the consolidated statements of comprehensive income are as follows:

		For the Year Ended December 31
		2012				2013				2014				2014
		RMB				RMB				RMB				US$
Current tax expense			51,890				46,377				56,526				9,111
Deferred tax expense			2,359				17,461				24,324				3,921
			54,249				63,838				80,850				13,032

Reconciliation of Differences Between Statutory Tax Rate and Effective Tax Rate

A reconciliation of the differences between the statutory tax rate and the effective tax rate for EIT is as follows:

		For the Years Ended December 31,
		2012				2013				2014				2014
		RMB				RMB				RMB				US$
Income from continuing operations before income taxes			181,135				144,269				175,646				28,311
Income tax computed at the statutory tax rate of 25%			45,284				36,067				43,912				7,078
Effect of different tax rates in different jurisdictions			5,506				7,910				2,960				478
Non-deductible expenses			1,530				6,448				11,887				1,916
Interests and penalties on unrecognized tax positions			1,929				3,576				2,044				329
Changes of valuation allowance			—				(6,070	)			(466	)			(76	)
Withholding tax			—				15,907				20,513				3,306
			54,249				63,838				80,850				13,032

Reconciliation of Accrued Unrecognized Tax Positions

The reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

		For the Years Ended December 31,
		2013				2014				2014
		RMB				RMB				US$
Balance at beginning of year			104,480				101,485				16,356
Additions based on tax positions related to the current year			19,182				8,890				1,433
Additions (decrease) related to prior year tax position			(22,177	)			1,219				197
Decrease due to the disposal of CAH and WHT			—				(91,274	)			(14,711	)
Balance at end of year			101,485				20,320				3,275

Schedule of Deferred Taxes

The components of deferred taxes are as follows:

		As at December 31
		2013				2014				2014
		RMB				RMB				US$
Deferred tax assets, current portion
Accrued expenses			10,860				3,826				617
Allowance for doubtful accounts			46,565				697				112
Deferred revenue, current			2,679				1,002				161
Others			1,223				726				118
			61,327				6,251				1,008
Valuation allowance			(46,611	)			(866	)			(140	)
Net deferred tax assets, current portion			14,716				5,385				868
Deferred tax liabilities, current portion
Deferred cost, current portion			(2,918	)			(618	)			(100	)
Revenue generated from financing lease			(2,006	)			(2,439	)			(393	)
Total deferred tax liabilities, current portion			(4,924	)			(3,057	)			(493	)
Deferred tax assets, current portion, net*			10,652				3,556				573
Deferred tax liabilities, current portion, net*			(860	)			(1,228	)			(198	)
Deferred tax assets, non-current portion
Depreciation and amortization			41,244				22,683				3,656
Deposits for non-current assets			5,548				5,548				894
Intangible assets			1,132				972				157
Deferred revenue, non-current portion			498				337				54
Long term receivables			432				432				70
Long term investment impairment			10,204				—				—
Net operating loss**			6,555				6,659				1073
Others			2,659				1,250				201
			68,272				37,881				6,105
Valuation allowance			(15,406	)			(5,668	)			(914	)
Net deferred tax assets, non-current portion			52,866				32,213				5,192
Deferred tax liabilities, non-current portion
Deferred costs			(19,253	)			(39,144	)			(6,311	)
Intangible assets			(7,972	)			(6,098	)			(983	)
Property, plant and equipment			(40,811	)			(12,015	)			(1,935	)
GZ Proton share transfer			—				(8,000	)			(1,289	)
Total deferred tax liabilities, non-current portion			(68,036	)			(65,257	)			(10,518	)
Deferred tax assets, non-current portion, net ***			17,721				17,183				2,769
Deferred tax liabilities, non-current portion, net ***			(32,891	)			(50,227	)			(8,095	)

* As at December 31, 2013 and 2014, deferred tax assets, current portion of approximately RMB4,064 and RMB1,829 (US$295) have been offset against deferred tax liabilities, current portion relating to a particular tax-paying component of an enterprise and within a particular tax jurisdiction, respectively.

** As of December 31, 2014, the Company had net operating losses from several of its PRC entities of RMB22,725, which can be carried forward to offset future taxable profit. The net operating loss carry forwards as of December 31, 2014 will expire in years 2016 to 2019 if not utilized.

*** As at December 31, 2013 and 2014, deferred tax assets, non-current portion of approximately RMB35,145 and RMB15,030 (US$2,423) have been offset against deferred tax liabilities, non-current portion relating to a particular tax-paying component of an enterprise and within a particular tax jurisdiction, respectively.

Schedule of Movement of Valuation Allowance

The movement of valuation allowance is as follows:

		2013				2014				2014
		RMB				RMB				US$
Balance at beginning of year			(62,938	)			(62,017	)			(9,995	)
Disposal of CAH and WHT			—				55,949				9,017
Change of valuation allowance in the current year			921				(466	)			(76	)
Balance at end of year			(62,017	)			(6,534	)			(1,054	)

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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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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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