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TAXATION (Tables) | 12 Months Ended
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Dec. 31, 2020
TAXATION |
Schedule of Income (Loss) from Continuing Operations Before Income Taxes | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Years Ended December 31,
​ | ​ | 2018 | ​ | 2019 | ​ | 2020 | ​ | 2020
​ |  | RMB |  | RMB |  | RMB |  | US$
Non – PRC |  | (98,709) |  | (127,243) |  | (142,750) | ​ | (21,879)
PRC |  | (126,537) |  | (263,835) |  | (298,903) | ​ | (45,809)
​ |  | (225,246) |  | (391,078) |  | (441,653) | ​ | (67,688)
Schedule of Income Tax Expense from Continuing Operations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Year Ended December 31,
​ | ​ | 2018 | ​ | 2019 | ​ | 2020 | ​ | 2020
​ | ​ | RMB | ​ | RMB | ​ | RMB | ​ | US$
Current tax expense (benefit) |  | 43,209 |  | (16,570) |  | (24,047) |  | (3,685)
Deferred tax benefit |  | (9,158) |  | (22,416) |  | (13,577) |  | (2,081)
​ |  | 34,051 |  | (38,986) |  | (37,624) |  | (5,766)
Reconciliation of Differences Between Statutory Tax Rate and Effective Tax Rate | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Years Ended December 31,
​ | ​ | 2018 | ​ | 2019 | ​ | 2020 | ​ | 2020
​ |  | RMB |  | RMB |  | RMB |  | US$
Loss before income taxes |  | (225,246) |  | (391,078) |  | (441,653) |  | (67,688)
Income tax computed at the tax rate of 25% |  | (56,309) |  | (97,770) |  | (110,413) |  | (16,920)
Effect of different tax rates in different jurisdictions |  | 11,758 |  | 19,393 |  | 10,715 |  | 1,642
Non-deductible expenses |  | 4,661 |  | 8,472 |  | 74,225 |  | 11,375
Non-taxable income |  | (7,322) |  | (234) |  | (78,447) |  | (12,023)
Statutory income (expense) | ​ | — | ​ | 3,216 | ​ | (2,544) | ​ | (390)
Interest and penalty | ​ | — | ​ | (6,811) | ​ | (465) | ​ | (71)
Unrecognized tax positions |  | 41,122 |  | — |  | — |  | —
Deferred tax expense | ​ | — | ​ | 32,358 | ​ | (2,314) | ​ | (355)
Changes of valuation allowance |  | 45,112 |  | 41,868 |  | 71,545 |  | 10,965
Withholding tax |  | (4,971) |  | (39,478) |  | 74 |  | 11
Effect of tax rate change |  | — |  | — |  | — |  | —
​ |  | 34,051 |  | (38,986) |  | (37,624) |  | (5,766)
Schedule of Deferred Taxes | The components of deferred taxes are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As at December 31,
​ | ​ | 2019 | ​ | 2020 | ​ | 2020
​ |  | RMB |  | RMB |  | US$
Deferred tax asset |  |  |  | ​ |  |
Net operating loss* |  | 163,538 |  | 105,783 |  | 16,212
Foreign exchange loss | ​ | — | ​ | 3,232 | ​ | 495
Depreciation and amortization |  | 6,262 |  | 9,954 |  | 1,526
Property, plant and equipment impairment |  | 9,433 |  | 7,867 |  | 1,206
Deposits for non-current assets |  | 16,350 |  | 18,475 |  | 2,831
Allowance for net investment in financing lease |  | 4,518 |  | 4,856 |  | 744
Allowance for doubtful accounts |  | 11,391 |  | 12,264 |  | 1,880
Lease liabilities |  | 60,073 |  | 59,557 |  | 9,128
Other long-term assets |  | 37,778 |  | 78,550 |  | 12,038
Equity investment |  | 9,196 |  | 8,414 |  | 1,290
Others |  | 1,891 |  | 2,686 |  | 413
Total deferred tax assets |  | 320,430 |  | 311,638 |  | 47,763
less: Valuation allowance** |  | (260,850) |  | (257,579) |  | (39,476)
Net deferred tax assets |  | 59,580 |  | 54,059 |  | 8,287
​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax liabilities |  | ​ |  | ​ |  | ​
Foreign exchange gain |  | (9,346) |  | — |  | —
Equity investment |  | (1,299) |  | — |  | —
Property, plant and equipment |  | (2,225) |  | (1,665) |  | (255)
Disposal of Beijing Century Friendship |  | (3,126) |  | (3,126) |  | (479)
Intangible assets |  | (132,566) |  | (130,074) |  | (19,937)
Right-of-use assets |  | (53,362) |  | (53,354) |  | (8,177)
Capitalized interest |  | (19,179) |  | (19,179) |  | (2,939)
Others |  | (3,915) |  | — |  | —
​ | ​ | ​ | ​ | ​ | ​ | ​
Total deferred tax liabilities |  | (225,018) |  | (207,398) |  | (31,787)
​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax assets, net |  | — |  | — |  | —
​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax liabilities, net |  | (165,438) |  | (153,339) |  | (23,500)
* As of December 31, 2020, the Group had net operating losses from several of its PRC and oversea entities of RMB441,653 (US$67,688), which can be carried forward to offset future taxable profit. As per filed tax returns, the net operating loss from PRC entities will expire between 2021 to 2025. For the net operating loss from overseas entities, there is no limitation of expiration according to the statute of Hong Kong, Singapore and US. ** The Group records a valuation allowance on its deferred tax assets that is sufficient to reduce the deferred tax assets to an amount that is more likely than not to be realized. Future reversal of the valuation allowance will be recognized either when the benefit is realized or when it has been determined that it is more likely than not that the benefit in future earnings will be realized.
Schedule of Movement of Valuation Allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Year Ended December 31,
​ | ​ | 2019 | ​ | 2020 | ​ | 2020
​ |  | RMB |  | RMB |  | US$
Balance at the beginning of year |  | (217,076) |  | (260,850) |  | (39,977)
Change of valuation allowance in the current year |  | (43,774) |  | 3,271 |  | 501
Balance at the end of year |  | (260,850) |  | (257,579) |  | (39,476)
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,
​ | ​ | 2019 | ​ | 2020 | ​ | 2020
​ |  | RMB |  | RMB |  | US$
Balance at the beginning of year |  | 81,000 |  | 98,984 |  | 15,170
Changes based on tax positions related to the current year |  | 21,238 |  | (6,446) |  | (988)
Additions related to prior year tax position |  | 548 |  | 2,171 |  | 333
Decreases related to prior year tax position |  | (2,810) |  | (20,304) |  | (3,112)
Decreases relating to expiration of applicable statute of limitation |  | (1,386) |  | (7,213) |  | (1,105)
Foreign currency translation |  | 394 |  | (2,099) |  | (322)
Balance at the end of year |  | 98,984 |  | 65,093 |  | 9,976

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