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TAXATION (Tables)

12 Months Ended

Dec. 31, 2016

TAXATION [Abstract]

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

		For the Years Ended December 31,
		2014			2015			2016			2016
		RMB			RMB			RMB			US$
Non – PRC			(17,561)			(81,559)			(141,602)			(20,395)
PRC			193,207			76,305			(62,996)			(9,073)
			175,646			(5,254)			(204,598)			(29,468)

Schedule of Income Tax Expense from Continuing Operations

		For the Year Ended December 31,
		2014			2015			2016			2016
		RMB			RMB			RMB			US$
Current tax expense			56,526			92,693			25,617			3,690
Deferred tax expense (benefit)			24,324			(18,668)			34,869			5,022
			80,850			74,025			60,486			8,712

Reconciliation of Differences Between Statutory Tax Rate and Effective Tax Rate

		For the Years Ended December 31,
		2014			2015			2016			2016
		RMB			RMB			RMB			US$
Income (loss) from continuing operations before income taxes			175,646			(5,254)			(204,598)			(29,468)
Income tax computed at the tax rate of 25%			43,912			(1,314)			(51,150)			(7,367)
Effect of different tax rates in different jurisdictions			2,960			9,718			10,400			1,498
Non-deductible expenses			10,955			4,682			6,942			1,000
Non-taxable income			—			(2,580)			—			—
Interests and penalties on unrecognized tax positions			2,044			9,041			1,467			211
Changes in valuation allowance			466			11,889			73,847			10,636
Withholding tax			20,513			42,589			18,980			2,734
			80,850			74,025			60,486			8,712

Reconciliation of Accrued Unrecognized Tax Positions

		For the Years Ended December 31,
		2015			2016			2016
		RMB			RMB			US$
Balance at the beginning of year			20,320			36,090			5,198
Additions based on tax positions related to the current year			11,983			9,507			1,369
Additions related to prior year tax position			5,944			2,308			332
Reversal related to prior year tax position			—			(3,743)			(539)
Reversal from prior year withholding tax			—			(4,069)			(586)
Decrease due to statute of limitation			(2,157)			(1,673)			(241)
Balance at the end of year			36,090			38,420			5,533

Schedule of Deferred Taxes

		As at December 31
		2015			2016			2016
		RMB			RMB			US$
Deferred tax asset
Net operating loss*			39,145			69,261			9,976
Depreciation and amortization			32,164			22,673			3,266
Property, plant and equipment impairment			5,771			16,853			2,427
Deposits for non-current assets			5,548			6,400			922
Allowance for net investment in financing lease			—			4,518			651
Allowance for doubtful accounts			1,595			1,088			157
Deferred revenue			1,152			1,061			153
Long term receivables			432			1,303			188
Intangible assets			929			795			115
Accrued expenses			883			980			141
Capital allowances			437			542			78
Others			1,041			1,321			189
Total deferred tax assets			89,097			126,795			18,263
less:Valuation allowance**			(40,714)			(114,561)			(16,500)
Net deferred tax assets			48,383			12,234			1,763
Deferred tax liabilities
Withholding tax for PRC entities			(34,175)			(42,970)			(6,189)
Loss from transfer of a subsidiary			(5,632)			(5,632)			(811)
Equity investment			(6,569)			(5,159)			(743)
Property, plant and equipment			(2,303)			(2,456)			(354)
Disposal of JWYK			(3,422)			(2,282)			(329)
Deferred costs			(3,345)			(67)			(10)
Intangible assets			(8,819)			(1,768)			(255)
Revenue generated from financing lease			(2,014)			(863)			(124)
Long-term deferred assets			(1,350)			(695)			(100)
Total deferred tax liabilities			(67,629)			(61,892)			(8,915)
Deferred tax assets, net***			31,516			—			—
Deferred tax liabilities, net***			(50,762)			(49,658)			(7,152)

* As of December 31, 2016, the Company had net operating losses from several of its PRC and oversea entities of RMB238,670(US$34,376), which can be carried forward to offset future taxable profit. The net operating loss carry forwards as of December 31, 2016 will expire in years 2017 to 2021 if not utilized.

** The Group records a valuation allowance on its deferred tax assets that is sufficient to reduce the deferred tax assets to an amount that is more likely than not to be realized. Future reversal of the valuation allowance will be recognized either when the benefit is realized or when it has been determined that it is more likely than not that the benefit in future earnings will be realized.

*** As at December 31, 2015 and 2016, deferred tax assets of approximately RMB16,867 and RMB12,234 (US$1,763) 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.

Schedule of Movement of Valuation Allowance

		2015			2016			2016
		RMB			RMB			US$
Balance at the beginning of year			(6,534)			(40,714)			(5,864)
Acquisition of CHS			(22,291)			-			-
Change in valuation allowance during the current year			(11,889)			(73,847)			(10,636)
Balance at the end of year			(40,714)			(114,561)			(16,500)

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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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