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TAXATION (Tables)

12 Months Ended

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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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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