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TAXATION (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

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

		For the Years Ended December 31,
		2016				2017				2018				2018
		RMB				RMB				RMB				US$
Non – PRC			(141,602	)			(193,212	)			(98,709	)			(14,357	)
PRC			(62,996	)			(60,683	)			(126,537	)			(18,404	)
			(204,598	)			(253,895	)			(225,246	)			(32,761	)

Schedule of Income Tax Expense from Continuing Operations

		For the Year Ended December 31,
		2016				2017				2018				2018
		RMB				RMB				RMB				US$
Current tax expense			25,617				5,105				43,209				6,284
Deferred tax expense (benefit)			34,869				26,684				(9,158	)			(1,331	)
			60,486				31,789				34,051				4,953

Reconciliation of Differences Between Statutory Tax Rate and Effective Tax Rate

		For the Years Ended December 31,
		2016				2017				2018				2018
		RMB				RMB				RMB				US$
Loss before income taxes			(204,598	)			(253,895	)			(225,246	)			(32,761	)
Income tax computed at the tax rate of 25%			(51,150	)			(63,474	)			(56,309	)			(8,190	)
Effect of different tax rates in different jurisdictions			10,400				23,554				11,758				1,710
Non-deductible expenses			6,942				13,872				4,661				678
Non-taxable income			-				(1,942	)			(7,322	)			(1,065	)
Unrecognized tax positions			1,467				(2,942	)			41,122				5,981
Changes of valuation allowance			73,847				48,089				45,112				6,561
Withholding tax			18,980				15,624				(4,971	)			(722	)
Effect of tax rate change			-				(992	)			-				-
			60,486				31,789				34,051				4,953

Schedule of Deferred Taxes

Deferred Tax

The components of deferred taxes are as follows:

			As at December 31,
			2017				2018				2018
			RMB				RMB				US$
Deferred tax asset
Net operating loss*			122,651				175,033				25,455
Depreciation and amortization			4,807				2,813				409
Property, plant and equipment impairment			17,395				8,750				1,273
Deposits for non-current assets			6,400				6,400				931
Allowance for net investment in financing lease			4,518				1,085				158
Allowance for doubtful accounts			1,004				4,453				648
Deferred revenue			1				-				-
Long term receivables			3,942				9,679				1,408
Intangible assets			795				-				-
Accrued expenses			5,434				9,032				1,314
Capital allowances			-				-				-
Others			495				527				77
Total deferred tax assets			167,442				217,772				31,673
less: Valuation allowance**			(157,876	)			(217,076	)			(31,572	)
Net deferred tax assets			9,566				696				101
Deferred tax liabilities
Withholding tax for PRC entities			(50,876	)			(39,495	)			(5,745	)
Aohua Technology transfer Tianjin Concord Medical loss			(5,632	)			-				-
Equity investment			(8,317	)			-				-
Property, plant and equipment			(2,681	)			(415	)			(60	)
Disposal of Beijing Century Friendship			(13,758	)			(3,126	)			(454	)
Intangible assets			(733	)			(113,590	)			(16,521	)
Deferred costs			(67	)			(67	)			(10	)
Revenue generated from financing lease			(731	)			-				-
Long-term deferred assets			(348	)			-				-
Capitalized Interest			-				(9,649	)			(1,403	)
Total deferred tax liabilities			(83,143	)			(166,342	)			(24,193	)
Deferred tax assets, net***			-				-				-
Deferred tax liabilities, net***			(73,577	)			(165,646	)			(24,092	)

* As of December 31, 2018, the Group had net operating losses from several of its PRC and oversea entities of RMB225,246 (US$32,761), which can be carried forward to offset future taxable profit. The net operating loss carry forwards as of December 31, 2018 will expire in years 2019 to 2038 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.

*** On the face of balance sheet, as at December 31, 2017 and 2018, deferred tax assets of approximately RMB9,566 and RMB696 (US$101) have been offset against deferred tax liabilities.

Schedule of Movement of Valuation Allowance

		For the Year Ended December 31,
		2017				2018				2018
		RMB				RMB				US$
Balance at the beginning of year			(114,561	)			(157,876	)			(22,962	)
Change of valuation allowance in the current year			(43,315	)			(59,200	)			(8,610	)
Balance at the end of year			(157,876	)			(217,076	)			(31,572	)

Reconciliation of Accrued Unrecognized Tax Positions

The reconciliation of the beginning and ending amount of unrecognized tax benefits excluding the penalty and interest is as follows:

		For the Years Ended December 31,
		2017				2018				2018
		RMB				RMB				US$
Balance at the beginning of year			38,420				41,358				6,015
Additions based on tax positions related to the current year			4,263				30,043				4,370
Additions related to prior year tax position			3,658				9,676				1,407
Reversal related to prior year tax position			(1,207	)			-				-
Decrease relating to expiration of applicable statute of limitation			(3,079	)			(920	)			(134	)
Foreign currency translation			(697	)			843				123
Balance at the end of year			41,358				81,000				11,781

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