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TAXATION (Tables)

12 Months Ended

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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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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