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TAXATION (Tables) | 12 Months Ended
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Dec. 31, 2022
TAXATION |
Schedule of loss before income taxes | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Years Ended December 31,
​ | ​ | 2020 | ​ | 2021 | ​ | 2022 | ​ | 2022
​ |  | RMB |  | RMB |  | RMB |  | US$
Non – PRC |  | (142,750) |  | 5,451 |  | 45,211 | ​ | 6,555
PRC |  | (298,903) |  | (534,688) |  | (885,107) | ​ | (128,327)
​ |  | (441,653) |  | (529,237) |  | (839,896) | ​ | (121,772)
​
Schedule of current and deferred components of the income tax expense (benefit) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Year Ended December 31,
​ | ​ | 2020 | ​ | 2021 | ​ | 2022 | ​ | 2022
​ |  | RMB |  | RMB |  | RMB |  | US$
Current tax expense (benefit) | ​ | (24,047) | ​ | 4,115 | ​ | (8,765) | ​ | (1,271)
Deferred tax benefit | ​ | (13,577) | ​ | (10,680) | ​ | (62,141) | ​ | (9,009)
​ | ​ | (37,624) |  | (6,565) | ​ | (70,906) | ​ | (10,280)
​
Schedule of reconciliation of the differences between the statutory tax rate and the effective tax rate for EIT | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Years Ended December 31,
​ | ​ | 2020 | ​ | 2021 | ​ | 2022 | ​ | 2022
​ |  | RMB | ​ | RMB |  | RMB |  | US$
Loss before income taxes |  | (441,653) |  | (529,237) |  | (839,896) |  | (121,772)
Income tax computed at the tax rate of 25% |  | (110,413) | ​ | (132,309) |  | (209,974) |  | (30,443)
Effect of different tax rates in different jurisdictions |  | 10,715 | ​ | 2,798 |  | (20,584) |  | (2,983)
Non-deductible expenses |  | 74,225 | ​ | (10,502) |  | 21,543 |  | 3,123
Non-taxable income |  | (78,447) | ​ | 9,183 |  | (55,705) |  | (8,076)
Statutory income (expense) | ​ | (2,544) | ​ | 3,994 | ​ | 25,419 | ​ | 3,685
Interest and penalty | ​ | (465) | ​ | (12,918) | ​ | (7,254) | ​ | (1,052)
Deferred tax expense | ​ | (2,314) | ​ | (13,953) | ​ | 7,056 | ​ | 1,023
Changes of valuation allowance |  | 71,545 | ​ | 142,806 |  | 168,102 |  | 24,372
Withholding tax |  | 74 | ​ | 4,336 |  | 491 |  | 71
​ |  | (37,624) | ​ | (6,565) |  | (70,906) |  | (10,280)
​
Schedule of components of deferred taxes | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As at December 31,
​ | ​ | 2021 | ​ | 2022 | ​ | 2022
​ |  | RMB |  | RMB |  | US$
Deferred tax asset |  |  |  | ​ |  |
Net operating loss* |  | 216,902 |  | 357,483 |  | 51,830
Foreign exchange loss | ​ | 7,679 | ​ | 1,330 | ​ | 193
Depreciation and amortization |  | 10,479 |  | 22,535 |  | 3,267
Property, plant and equipment impairment |  | 6,997 |  | 6,997 |  | 1,014
Deposits for non-current assets |  | 18,475 |  | 18,475 |  | 2,679
Allowance for net investment in financing lease |  | 5,137 |  | 5,137 |  | 745
Allowance for doubtful accounts |  | 14,013 |  | 14,746 |  | 2,138
Lease liabilities |  | 56,673 |  | 58,901 |  | 8,540
Other long-term assets |  | 92,261 |  | 104,912 |  | 15,211
Equity investment |  | 7,574 |  | 7,553 |  | 1,095
Others |  | 7,971 |  | 13,728 |  | 1,990
Total deferred tax assets |  | 444,161 |  | 611,797 |  | 88,702
less: Valuation allowance** |  | (396,919) |  | (565,022) |  | (81,920)
Net deferred tax assets |  | 47,242 |  | 46,775 |  | 6,782
​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax liabilities |  | ​ |  | ​ |  | ​
Equity investment |  | (287) |  | (1,170) |  | (170)
Property, plant and equipment |  | (1,428) |  | (1,682) |  | (244)
Disposal of Beijing Century Friendship |  | (3,126) |  | (3,126) |  | (453)
Intangible assets |  | (156,189) |  | (81,336) |  | (11,793)
Right-of-use assets |  | (48,259) |  | (46,873) |  | (6,796)
Capitalized interest |  | (19,179) |  | (19,179) |  | (2,781)
Others |  | (3,198) |  | (5,986) |  | (867)
​ | ​ | ​ | ​ | ​ | ​ | ​
Total deferred tax liabilities |  | (231,666) |  | (159,352) |  | (23,104)
​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax assets, net |  | — |  | — |  | —
​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax liabilities, net |  | (184,424) |  | (112,577) |  | (16,322)
* As of December 31, 2022, the Group had net operating losses from several of its PRC and oversea entities of RMB839,896 (US$121,772), which can be carried forward to offset future taxable profit. As per filed tax returns, the net operating loss from PRC entities will expire between 2023 to 2027. For the net operating loss from overseas entities, there is no limitation of expiration according to the statute of Hong Kong and US. ** The Group records a valuation allowance on its deferred tax assets that is sufficient to reduce the deferred tax assets to an amount that is more likely than not to be realized. Future reversal of the valuation allowance will be recognized either when the benefit is realized or when it has been determined that it is more likely than not that the benefit in future earnings will be realized.
Schedule of movement of valuation allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Year Ended December 31,
​ | ​ | 2021 | ​ | 2022 | ​ | 2022
​ |  | RMB |  | RMB |  | US$
Balance at the beginning of year |  | (257,579) |  | (396,919) |  | (57,548)
Change of valuation allowance in the current year |  | (139,340) |  | (168,103) |  | (24,372)
Balance at the end of year |  | (396,919) |  | (565,022) |  | (81,920)
​
Schedule of reconciliation of the beginning and ending amount of unrecognized tax benefits excluding the penalty and interest | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Years Ended December 31,
​ | ​ | 2021 | ​ | 2022 | ​ | 2022
​ |  | RMB |  | RMB |  | US$
Balance at the beginning of year |  | 65,093 |  | 81,901 |  | 11,875
Changes based on tax positions related to the current year |  | 19,766 |  | 322 |  | 47
Additions related to prior year tax position |  | 8,692 |  | 1,072 |  | 155
Decreases related to prior year tax position |  | (7,580) |  | (6,617) |  | (959)
Decrease related to disposal of CMSI |  | — |  | (7,861) |  | (1,140)
Decreases relating to expiration of applicable statute of limitation |  | (3,322) |  | (3,572) |  | (518)
Foreign currency translation |  | (748) |  | 1,927 |  | 279
Balance at the end of year | ​ | 81,901 | ​ | 67,172 | ​ | 9,739
​

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