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INCOME TAX EXPENSE/(CREDIT) (Tables) | 12 Months Ended
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Dec. 31, 2019
INCOME TAX EXPENSE/(CREDIT) |
Schedule of information about income tax expense/(credit) |
|  | For the years ended December 31,
|  | 2019 |  | 2018 |  | 2017
|  | RMB’000 |  | RMB’000 |  | RMB’000
Current Tax: |  |  |  |  |  |
PRC Income Tax |  | 29 |  | — |  | 5,185
Reversal of income tax refundable |  | 27 |  | — |  | —
|  | — |  | — |  | 5,185
Deferred tax expense |  | — |  | 209 |  | 4,556
|  | 56 |  | 209 |  | 9,741
Schedule of reconciliation between income tax expense (credit) and (loss) profit before taxation at applicable tax rates | Reconciliation between income tax expense (credit) and (loss) profit before taxation at applicable tax rates is as follows:
|  | For the years ended December 31,
|  | 2019 |  | 2018 |  | 2017
|  | RMB’000 |  | RMB’000 |  | RMB’000
Loss before taxation |  | (9,445) |  | (418,465) |  | (78,285)
Tax calculated at a tax rate of 25% |  | (2,361) |  | (104,616) |  | (19,571)
Tax effect on non-deductible expenses |  | — |  | — |  | —
Tax effect on different tax rates of group entities operating in other jurisdictions |  | 842 |  | 588 |  | 218
Impairment losses on property, plant and equipment, and investment property that are not tax deductible |  | — |  | 20,191 |  | 8,817
Impairment losses on land use right that are not tax deductible |  | — |  | 1,064 |  | 353
Inventory provision (reversal) that are not tax deductible (taxable) |  | (14,192) |  | 13,993 |  | (683)
Bad debts expense that are not tax deductible |  | 17,165 |  | 79,057 |  | 6,232
Depreciation and amortization adjustments that are not tax deductible |  | (18,050) |  | (15,890) |  | (15,617)
Other |  | 29 |  | — |  | —
Income tax refund that are not expected to receive |  | — |  | — |  | 24,270
Net operating losses not recognized to deferred tax assets |  | 16,623 |  | 5,822 |  | 5,722
Tax per financial statements |  | 56 |  | 209 |  | 9,741
Schedule of deferred tax (assets)/liabilities | Deferred tax (assets)/liabilities recognized in the consolidated statements of financial position and the movements during the years are as follows:
|  | Dividend withholding |  | Inventory |  | Impairment |  | Bad debt |  | Net operating |  | Depreciation and |  |
Deferred tax arising from: |  | tax |  | provision |  | loss |  | allowance |  | loss |  | amortization |  | Total
|  | RMB’000 |  | RMB’000 |  | RMB’000 |  | RMB’000 |  | RMB’000 |  | RMB’000 |  | RMB’000
As of January 1, 2017 |  | — |  | (4,765) |  | — |  | — |  | — |  | — |  | (4,765)
Charges/(credits) for the year |  | — |  | 4,765 |  | — |  | — |  | — |  | (209) |  | 4,556
As of December 31, 2017 |  | — |  | — |  | — |  | — |  | — |  | (209) |  | (209)
Charges/(credits) for the year |  | — |  | — |  | — |  | — |  | — |  | 209 |  | 209
As of December 31, 2018 |  | — |  | — |  | — |  | — |  | — |  | — |  | —
Charges/(credits) for the year |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of December 31, 2019 |  | — |  | — |  | — |  | — |  | — |  | — |  | —
Schedule of deferred tax balances | For the purpose of presentation in the consolidated statements of financial position, certain deferred tax assets and liabilities have been offset. The following is the analysis of the deferred tax balances in the consolidated statements of financial position for financial presentation purposes:
|  | As of December 31,
|  | 2019 |  | 2018
|  | RMB’000 |  | RMB’000
Deferred tax assets |  | — |  | —
Deferred tax liabilities |  | — |  | —
|  | — |  | —

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