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TAXATION (Tables) | 12 Months Ended
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Dec. 31, 2015
TAXATION [Abstract] |
Schedule of (Loss) Income from Continuing Operations Before Income Taxes |
|  | For the Years Ended December 31, |
|  | 2013 |  |  | 2014 |  |  | 2015 |  |  | 2015 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Non – PRC |  |  | (24,037 | ) |  |  | (17,561 | ) |  |  | (81,559 | ) |  |  | (12,590 | )
PRC |  |  | 168,306 |  |  |  | 193,207 |  |  |  | 76,305 |  |  |  | 11,779 |
|  |  | 144,269 |  |  |  | 175,646 |  |  |  | (5,254 | ) |  |  | (811 | )
Schedule of Income Tax Expense from Continuing Operations |
|  | For the Year Ended December 31, |
|  | 2013 |  |  | 2014 |  |  | 2015 |  |  | 2015 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Current tax expense |  |  | 46,377 |  |  |  | 56,526 |  |  |  | 92,693 |  |  |  | 14,309 |
Deferred tax expense (benefit) |  |  | 17,461 |  |  |  | 24,324 |  |  |  | (18,668 | ) |  |  | (2,882 | )
|  |  | 63,838 |  |  |  | 80,850 |  |  |  | 74,025 |  |  |  | 11,427 |
Reconciliation of Differences Between Statutory Tax Rate and Effective Tax Rate |
|  | For the Years Ended December 31, |
|  | 2013 |  |  | 2014 |  |  | 2015 |  |  | 2015 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Income from continuing operations before income taxes |  |  | 144,269 |  |  |  | 175,646 |  |  |  | (5,254 | ) |  |  | (811 | )
Income tax computed at the tax rate of 25% |  |  | 36,067 |  |  |  | 43,912 |  |  |  | (1,314 | ) |  |  | (203 | )
Effect of different tax rates in different jurisdictions |  |  | 7,910 |  |  |  | 2,960 |  |  |  | 9,718 |  |  |  | 1,500 |
Non-deductible expenses |  |  | 6,448 |  |  |  | 10,955 |  |  |  | 4,682 |  |  |  | 722 |
Non-taxable income |  |  | — |  |  |  | — |  |  |  | (2,580 | ) |  |  | (398 | )
Interests and penalties on unrecognized tax positions |  |  | 3,576 |  |  |  | 2,044 |  |  |  | 9,041 |  |  |  | 1,396 |
Changes of valuation allowance |  |  | (6,070 | ) |  |  | 466 |  |  |  | 11,889 |  |  |  | 1,835 |
Withholding tax |  |  | 15,907 |  |  |  | 20,513 |  |  |  | 42,589 |  |  |  | 6,575 |
|  |  | 63,838 |  |  |  | 80,850 |  |  |  | 74,025 |  |  |  | 11,427 |
Reconciliation of Accrued Unrecognized Tax Positions |
|  | For the Years Ended December 31, |
|  | 2014 |  |  | 2015 |  |  | 2015 |
|  | RMB |  |  | RMB |  |  | US$ |
Balance at the beginning of year |  |  | 101,485 |  |  |  | 20,320 |  |  |  | 3,137 |
Additions based on tax positions related to the current year |  |  | 8,890 |  |  |  | 11,983 |  |  |  | 1,850 |
Additions related to prior year tax position |  |  | 3,995 |  |  |  | 5,944 |  |  |  | 917 |
Decrease due to the disposal of CAH and WHT |  |  | (91,274 | ) |  |  | — |  |  |  | — |
Decrease relating to expiration of applicable statute of limitation |  |  | (2,776 | ) |  |  | (2,157 | ) |  |  | (333 | )
Balance at the end of year |  |  | 20,320 |  |  |  | 36,090 |  |  |  | 5,571 |
Schedule of Deferred Taxes |
|  | As at December 31 |
|  | 2014 |  |  | 2015 |  |  | 2015 |
|  | RMB |  |  | RMB |  |  | US$ |
Deferred tax assets, current portion |  |  |  |  |  |  |  |  |  |  |  |
Accrued expenses |  |  | 3,826 |  |  |  | 883 |  |  |  | 136 |
Allowance for doubtful accounts |  |  | 697 |  |  |  | 1,595 |  |  |  | 246 |
Deferred revenue, current |  |  | 1,002 |  |  |  | 991 |  |  |  | 153 |
Others |  |  | 726 |  |  |  | 864 |  |  |  | 133 |
|  |  | 6,251 |  |  |  | 4,333 |  |  |  | 669 |
Valuation allowance |  |  | (866 | ) |  |  | (832 | ) |  |  | (128 | )
Net deferred tax assets, current portion |  |  | 5,385 |  |  |  | 3,501 |  |  |  | 540 |
Deferred tax liabilities, current portion |  |  |  |  |  |  |  |  |  |  |  |
Deferred cost, current portion |  |  | (618 | ) |  |  | (1,289 | ) |  |  | (199 | )
Revenue generated from financing lease |  |  | (2,439 | ) |  |  | (2,014 | ) |  |  | (311 | )
Total deferred tax liabilities, current portion |  |  | (3,057 | ) |  |  | (3,303 | ) |  |  | (510 | )
Deferred tax assets, current portion, net* |  |  | 3,556 |  |  |  | 2,447 |  |  |  | 378 |
Deferred tax liabilities, current portion, net* |  |  | (1,228 | ) |  |  | (2,249 | ) |  |  | (347 | )
Deferred tax assets, non-current portion |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortization |  |  | 22,683 |  |  |  | 32,164 |  |  |  | 4,965 |
Deposits for non-current assets |  |  | 5,548 |  |  |  | 5,548 |  |  |  | 856 |
Intangible assets |  |  | 972 |  |  |  | 929 |  |  |  | 143 |
Deferred revenue, non-current portion |  |  | 337 |  |  |  | 161 |  |  |  | 25 |
Long term receivables |  |  | 432 |  |  |  | 432 |  |  |  | 67 |
Property, plant and equipment impairment |  |  | — |  |  |  | 5,771 |  |  |  | 891 |
Capital allowances |  |  | — |  |  |  | 437 |  |  |  | 67 |
Net operating loss** |  |  | 6,659 |  |  |  | 39,145 |  |  |  | 6,043 |
Others |  |  | 1,250 |  |  |  | 177 |  |  |  | 27 |
|  |  | 37,881 |  |  |  | 84,764 |  |  |  | 13,084 |
Valuation allowance |  |  | (5,668 | ) |  |  | (39,882 | ) |  |  | (6,157 | )
Net deferred tax assets, non-current portion |  |  | 32,213 |  |  |  | 44,882 |  |  |  | 6,927 |
Deferred tax liabilities, non-current portion |  |  |  |  |  |  |  |  |  |  |  |
Deferred costs |  |  | (3,198 | ) |  |  | (2,056 | ) |  |  | (317 | )
Intangible assets |  |  | (6,098 | ) |  |  | (8,819 | ) |  |  | (1,361 | )
Property, plant and equipment |  |  | (12,015 | ) |  |  | (2,303 | ) |  |  | (356 | )
GZ Proton share transfer |  |  | (8,000 | ) |  |  | — |  |  |  | — |
Disposal of JWYK |  |  | — |  |  |  | (3,422 | ) |  |  | (528 | )
AMT transfer Tianjin Concord Medical Technology Limited loss |  |  | — |  |  |  | (5,632 | ) |  |  | (869 | )
Long-term deferred assets |  |  | — |  |  |  | (1,350 | ) |  |  | (208 | )
Withholding tax on PRC subsidiaries' undistributed earnings |  |  | (35,946 | ) |  |  | (34,175 | ) |  |  | (5,276 | )
Equity investment |  |  | — |  |  |  | (6,569 | ) |  |  | (1,014 | )
Total deferred tax liabilities, non-current portion |  |  | (65,257 | ) |  |  | (64,326 | ) |  |  | (9,929 | )
Deferred tax assets, non-current portion, net *** |  |  | 17,183 |  |  |  | 29,069 |  |  |  | 4,487 |
Deferred tax liabilities, non-current portion, net *** |  |  | (50,227 | ) |  |  | (48,513 | ) |  |  | (7,489 | )
* | As at December 31, 2014 and 2015, deferred tax assets, current portion of approximately RMB1,829 and RMB1,053 (US$163) 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, 2015, the Company had net operating losses from several of its PRC and oversea entities of RMB228,176(US$35,224), which can be carried forward to offset future taxable profit. The net operating loss carry forwards as of December 31, 2015 will expire in years 2016 to 2020 if not utilized.
*** | As at December 31, 2014 and 2015, deferred tax assets, non-current portion of approximately RMB15,030 and RMB15,811(US$2,441) have been offset against deferred tax liabilities, non-current portion relating to a particular tax-paying component of an enterprise and within a particular tax jurisdiction, respectively.
Schedule of Movement of Valuation Allowance |
|  | 2014 |  |  | 2015 |  |  | 2015 |
|  | RMB |  |  | RMB |  |  | US$ |
Balance at the beginning of year |  |  | (62,017 | ) |  |  | (6,534 | ) |  |  | (1,009 | )
Disposal of CAH and WHT |  |  | 55,949 |  |  |  | — |  |  |  | — |
Acquisition of CHS |  |  | — |  |  |  | (22,291 | ) |  |  | (3,441 | )
Change of valuation allowance in the current year |  |  | (466 | ) |  |  | (11,889 | ) |  |  | (1,835 | )
Balance at the end of year |  |  | (6,534 | ) |  |  | (40,714 | ) |  |  | (6,285 | )

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