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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Schedule of income tax expense |
|  | Year ended December 31, |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Current income tax expense |  |  | 20,720 |  |  |  | 18,752 |  |  |  | 8,589 |
Deferred income tax benefit |  |  | (6,266 | ) |  |  | (9,144 | ) |  |  | (2,786 | )
Total |  |  | 14,454 |  |  |  | 9,608 |  |  |  | 5,803 |
Schedule of actual income tax expenses reported in consolidated statements of comprehensive income(loss) |
|  | Year ended December 31, |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Income/(loss) before income taxes |  |  | 67,899 |  |  |  | (215,461 | ) |  |  | (406,980 | )
Computed expected tax expense/(benefit) |  |  | 16,975 |  |  |  | (53,809 | ) |  |  | (86,039 | )
Increase/(decrease) in income taxes resulting from: |  |  |  |  |  |  |  |  |  |  |  |
Non-taxable income |  |  | - |  |  |  | (816 | ) |  |  | - |
Non-taxable income due to disposal of subsidiaries |  |  | - |  |  |  | (2,440 | ) |  |  | - |
Non-deductible expenses |  |  | 1,766 |  |  |  | 25,099 |  |  |  | 6,463 |
Additional deduction for research and development expenses |  |  | (283 | ) |  |  | (2,353 | ) |  |  | (6,554 | )
Preferential tax rate |  |  | 166 |  |  |  | 11,370 |  |  |  | 4,727 |
Tax loss expired |  |  | 1,619 |  |  |  | 6,271 |  |  |  | 12,128 |
EIT true-up difference |  |  | - |  |  |  | 478 |  |  |  | - |
Tax rate differential on deferred tax items |  |  | 5,152 |  |  |  | 31 |  |  |  | - |
Change in valuation allowance |  |  | (10,355 | ) |  |  | 25,457 |  |  |  | 75,078 |
Others |  |  | (586 | ) |  |  | 320 |  |  |  | - |
Total |  |  | 14,454 |  |  |  | 9,608 |  |  |  | 5,803 |
Schedule of deferred income tax assets and liabilities |
|  | As of December 31, |
|  | 2019 |  |  | 2020 |
|  | RMB’000 |  |  | RMB’000 |
Deferred tax assets |  |  |  |  |  |  |  |
Tax losses carried forward |  |  | 84,066 |  |  |  | 152,728 |
Provision of other receivables |  |  | 534 |  |  |  | 4,715 |
Deductible advertisement expenses |  |  | 1,338 |  |  |  | 7,083 |
Accrued payroll and other expenses |  |  | 2,735 |  |  |  | 1,990 |
Total gross deferred tax assets |  |  | 88,673 |  |  |  | 166,516 |
Valuation allowance on deferred tax assets |  |  | (71,393 | ) |  |  | (146,471 | )
Deferred tax assets, net of valuation allowance |  |  | 17,280 |  |  |  | 20,045 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Capitalized contract costs |  |  | (15,914 | ) |  |  | (13,606 | )
Equity investment gain |  |  | (771 | ) |  |  | (388 | )
Operating lease |  |  | (1,050 | ) |  |  | (263 | )
Surplus on revaluation |  |  | (9,430 | ) |  |  | (6,452 | )
Total gross deferred tax liabilities |  |  | (27,165 | ) |  |  | (20,709 | )
Net deferred tax liabilities |  |  | (9,885 | ) |  |  | (664 | )
Schedule of consolidated balance sheets |
|  | As of December 31, |
|  | 2019 |  |  | 2020 |
|  | RMB’000 |  |  | RMB’000 |
Deferred tax assets |  |  | 4,200 |  |  |  | 6,997 |
Deferred tax liabilities |  |  | (14,085 | ) |  |  | (7,661 | )
Net deferred tax liabilities |  |  | (9,885 | ) |  |  | (664 | )
Schedule of valuation allowance |
|  | As of December 31, |
|  | 2019 |  |  | 2020 |
|  | RMB’000 |  |  | RMB’000 |
Balance at the beginning of the year |  |  | 53,854 |  |  |  | 71,393 |
Business combination |  |  | 4,069 |  |  |  | - |
Disposal of subsidiaries |  |  | (4,394 | ) |  |  | - |
Addition/(decrease) during the year |  |  | 25,457 |  |  |  | 75,078 |
Reversal |  |  | (7,593 | ) |  |  | - |
Balance at the end of the year |  |  | 71,393 |  |  |  | 146,471 |
Schedule of non-current income tax payable |
|  | As of December 31, |
|  | 2019 |  |  | 2020 |
|  | RMB’000 |  |  | RMB’000 |
Beginning balance |  |  | 6,801 |  |  |  | 26,085 |
Addition |  |  | 19,284 |  |  |  | 7,633 |
Ending balance |  |  | 26,085 |  |  |  | 33,718 |

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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