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TAXATION (Tables) | 12 Months Ended
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Dec. 31, 2017
TAXATION [Abstract] |
Schedule of Income (Loss) from Continuing Operations Before Income Taxes |
|  | For the Years Ended December 31, |
|  | 2015 |  | 2016 |  | 2017 |  | 2017 |
|  | RMB |  | RMB |  | RMB |  | US$ |
Non – PRC |  |  | (81,559) |  |  | (141,602) |  |  | (193,212) |  |  | (29,696) |
PRC |  |  | 76,305 |  |  | (62,996) |  |  | (60,683) |  |  | (9,327) |
|  |  | (5,254) |  |  | (204,598) |  |  | (253,895) |  |  | (39,023) |
Schedule of Income Tax Expense from Continuing Operations |
|  | For the Year Ended December 31, |
|  | 2015 |  | 2016 |  | 2017 |  | 2017 |
|  | RMB |  | RMB |  | RMB |  | US$ |
Current tax expense |  |  | 92,693 |  |  | 25,617 |  |  | 5,105 |  |  | 785 |
Deferred tax expense (benefit) |  |  | (18,668) |  |  | 34,869 |  |  | 26,684 |  |  | 4,101 |
|  |  | 74,025 |  |  | 60,486 |  |  | 31,789 |  |  | 4,886 |
Reconciliation of Differences Between Statutory Tax Rate and Effective Tax Rate |
|  | For the Years Ended December 31, |
|  | 2015 |  | 2016 |  | 2017 |  | 2017 |
|  | RMB |  | RMB |  | RMB |  | US$ |
Loss before income taxes |  |  | (5,254) |  |  | (204,598) |  |  | (253,895) |  |  | (39,023) |
Income tax computed at the tax rate of 25% |  |  | (1,314) |  |  | (51,150) |  |  | (63,474) |  |  | (9,756) |
Effect of different tax rates in different jurisdictions |  |  | 9,718 |  |  | 10,400 |  |  | 23,554 |  |  | 3,620 |
Non-deductible expenses |  |  | 4,682 |  |  | 6,942 |  |  | 13,872 |  |  | 2,132 |
Non-taxable income |  |  | (2,580) |  |  | — |  |  | (1,942) |  |  | (298) |
Unrecognized tax positions |  |  | 9,041 |  |  | 1,467 |  |  | (2,942) |  |  | (452) |
Changes of valuation allowance |  |  | 11,889 |  |  | 73,847 |  |  | 48,089 |  |  | 7,391 |
Withholding tax |  |  | 42,589 |  |  | 18,980 |  |  | 15,624 |  |  | 2,401 |
Effect of tax rate change |  |  | — |  |  | — |  |  | (992) |  |  | (152) |
|  |  | 74,025 |  |  | 60,486 |  |  | 31,789 |  |  | 4,886 |
Reconciliation of Accrued Unrecognized Tax Positions |
|  | For the Years Ended December 31, |
|  | 2016 |  | 2017 |  | 2017 |
|  | RMB |  | RMB |  | US$ |
Balance at the beginning of year |  |  | 36,090 |  |  | 38,420 |  |  | 5,905 |
Additions based on tax positions related to the current year |  |  | 9,507 |  |  | 4,263 |  |  | 655 |
Additions related to prior year tax position |  |  | 2,308 |  |  | 3,658 |  |  | 562 |
Reversal related to prior year tax position |  |  | (3,743) |  |  | (1,207) |  |  | (186) |
Reversal from prior year withholding tax |  |  | (4,069) |  |  | — |  |  | — |
Decrease relating to expiration of applicable statute of limitation |  |  | (1,673) |  |  | (3,079) |  |  | (473) |
Foreign currency translation |  |  | — |  |  | (697) |  |  | (107) |
Balance at the end of year |  |  | 38,420 |  |  | 41,358 |  |  | 6,356 |
Schedule of Deferred Taxes | The components of deferred taxes are as follows:
|  | As at December 31, |
|  | 2016 |  |  | 2017 |  |  | 2017 |
|  | RMB |  |  | RMB |  |  | US$ |
Deferred tax asset |  |  |  |  |  |  |  |  |  |  |  |
Net operating loss* |  |  | 69,261 |  |  |  | 122,651 |  |  |  | 18,851 |
Depreciation and amortization |  |  | 22,673 |  |  |  | 4,807 |  |  |  | 739 |
Property, plant and equipment impairment |  |  | 16,853 |  |  |  | 17,395 |  |  |  | 2,674 |
Deposits for non-current assets |  |  | 6,400 |  |  |  | 6,400 |  |  |  | 984 |
Allowance for net investment in financing lease |  |  | 4,518 |  |  |  | 4,518 |  |  |  | 694 |
Allowance for doubtful accounts |  |  | 1,088 |  |  |  | 1,004 |  |  |  | 154 |
Deferred revenue |  |  | 1,061 |  |  |  | 1 |  |  |  | — |
Long term receivables |  |  | 1,303 |  |  |  | 3,942 |  |  |  | 606 |
Intangible assets |  |  | 795 |  |  |  | 795 |  |  |  | 122 |
Accrued expenses |  |  | 980 |  |  |  | 5,434 |  |  |  | 835 |
Capital allowances |  |  | 542 |  |  |  | — |  |  |  | — |
Others |  |  | 1,321 |  |  |  | 495 |  |  |  | 76 |
Total deferred tax assets |  |  | 126,795 |  |  |  | 167,442 |  |  |  | 25,735 |
less: Valuation allowance** |  |  | (114,561 | ) |  |  | (157,876 | ) |  |  | (24,265 | )
Net deferred tax assets |  |  | 12,234 |  |  |  | 9,566 |  |  |  | 1,470 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |
Withholding tax for PRC entities |  |  | (42,970 | ) |  |  | (50,876 | ) |  |  | (7,819 | )
Aohua Technology transfer Tianjin Concord Medical loss |  |  | (5,632 | ) |  |  | (5,632 | ) |  |  | (866 | )
Equity investment |  |  | (5,159 | ) |  |  | (8,317 | ) |  |  | (1,278 | )
Property, plant and equipment |  |  | (2,456 | ) |  |  | (2,681 | ) |  |  | (412 | )
Disposal of JWYK/Beijing Century Friendship |  |  | (2,282 | ) |  |  | (13,758 | ) |  |  | (2,115 | )
Deferred costs |  |  | (67 | ) |  |  | (67 | ) |  |  | (10 | )
Intangible assets |  |  | (1,768 | ) |  |  | (733 | ) |  |  | (113 | )
Revenue generated from financing lease |  |  | (863 | ) |  |  | (731 | ) |  |  | (112 | )
Long-term deferred assets |  |  | (695 | ) |  |  | (348 | ) |  |  | (54 | )
Total deferred tax liabilities |  |  | (61,892 | ) |  |  | (83,143 | ) |  |  | (12,779 | )
Deferred tax assets, net*** |  |  | — |  |  |  | — |  |  |  | — |
Deferred tax liabilities, net*** |  |  | (49,658 | ) |  |  | (73,577 | ) |  |  | (11,309 | )
* As of December 31, 2017, the Company had net operating losses from several of its PRC and oversea entities of RMB253,895 (US$39,023),which can be carried forward to offset future taxable profit. The net operating loss carry forwards as of December 31, 2017 will expire in years 2018 to 2022 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, 2016 and 2017, deferred tax assets of approximately RMB12,234 and RMB9,566 (US$1,470) have been offset against deferred tax liabilities relating to a particular tax-paying component of an enterprise and within a particular tax jurisdiction, respectively.
Schedule of Movement of Valuation Allowance |
|  | For the Year Ended December 31, |
|  | 2016 |  | 2017 |  | 2017 |
|  | RMB |  | RMB |  | US$ |
Balance at the beginning of year |  |  | (40,714) |  |  | (114,561) |  |  | (17,608) |
Change of valuation allowance in the current year |  |  | (73,847) |  |  | (43,315) |  |  | (6,657) |
Balance at the end of year |  |  | (114,561) |  |  | (157,876) |  |  | (24,265) |

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