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TAXATION (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Tax Disclosure [Abstract] |
Schedule of Significant Components of Provision for Income Taxes on Earnings | Significant components of the provision for income taxes on earnings for the years ended December 31, 2016, 2017 and 2018 are as follows:
|  | Years ended December 31, |
|  | 2016 |  |  | 2017 |  |  | 2018 |
|  | RMB |  |  | RMB |  |  | RMB |
Current: |  |  |  |  |  |  |  |  |  |  |  |
PRC |  |  | 4,881 |  |  |  | 11,648 |  |  |  | 5,709 |
U.S. |  |  | - |  |  |  | 93 |  |  |  | - |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
PRC |  |  | 1,030 |  |  |  | (2,161 | ) |  |  | (2,594 | )
U.S. |  |  | - |  |  |  | 34 |  |  |  | 383 |
Provision for income tax expenses (benefits) |  |  | 5,911 |  |  |  | 9,614 |  |  |  | 3,498 |
Schedule of Principal Components of the Group's Deferred Tax Assets and Liabilities | The principal components of the Group’s deferred tax assets and liabilities were as follows:
|  | As of December 31 |
|  | 2017 |  |  | 2018 |
|  | RMB |  |  | RMB |
Deferred tax asset: |  |  |  |  |  |  |  |
Accrued expense |  |  | 7,028 |  |  |  | 5,942 |
Allowance for doubtful accounts |  |  | 47,593 |  |  |  | 45,032 |
Tax loss carried forward |  |  | 359,908 |  |  |  | 259,740 |
Deferred advertising expense |  |  | 670 |  |  |  | 472 |
Impairment of long-lived tangible assets |  |  | 19,691 |  |  |  | 424 |
Total deferred tax assets |  |  | 434,890 |  |  |  | 311,610 |
Valuation allowance |  |  | (403,485 | ) |  |  | (278,437 | )
Deferred tax assets, net of valuation allowance |  |  | 31,405 |  |  |  | 33,173 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
- Unrecognized valuation surplus and deficit - acquisition |  |  | 79,834 |  |  |  | 79,834 |
- Unrecognized valuation surplus and deficit - decrease due to amortization and impairment |  |  | (56,677 | ) |  |  | (58,272 | )
- Unrealized profit of short-term investments |  |  | 26 |  |  |  | 142 |
- Accelerated fixed assets depreciation |  |  | - |  |  |  | 1,229 |
Total deferred tax liabilities |  |  | 23,183 |  |  |  | 22,933 |
Deferred tax assets, net of valuation allowance and deferred tax liabilities |  |  | 8,222 |  |  |  | 10,240 |
Summary of amounts and expiration dates of operating loss carryforward | The following represents the amounts and expiration dates of operating loss carried forwards for tax purpose:
|  | Amount |
|  | RMB |
2019 |  |  | 151,768 |
2020 |  |  | 83,692 |
2021 |  |  | 59,575 |
2022 |  |  | 31,845 |
2023 and thereafter |  |  | 689,323 |
Total |  |  | 1,016,203 |
Schedule of Roll-forward of Valuation Allowance | The following represents a roll-forward of the valuation allowance for each of the years:
|  | As of December 31, |
|  | 2016 |  |  | 2017 |  |  | 2018 |
|  | RMB |  |  | RMB |  |  | RMB |
Balance at beginning of the year |  |  | 530,358 |  |  |  | 536,838 |  |  |  | 403,485 |
Allowance made during the year |  |  | 6,480 |  |  |  | 10,764 |  |  |  | 7,315 |
Decrease due to disposal/deregistration of subsidiaries |  |  | - |  |  |  | (120,069 | ) |  |  | (23,595 | )
Reversals |  |  | - |  |  |  | (24,048 | ) |  |  | (108,768 | )
Balance at end of the year |  |  | 536,838 |  |  |  | 403,485 |  |  |  | 278,437 |
Schedule of Reconciliation Between Total Income Tax Expense and Amount Computed by Applying the Weighted Average Statutory Income Tax Rate to Income Before Income Taxes | Reconciliation between total income tax expense and the amount computed by applying the PRC statutory income tax rate to income before income taxes is as follows:
|  | Years ended December 31, |
|  | 2016 |  |  | 2017 |  |  | 2018 |
|  | % |  |  | % |  |  | % |
PRC statutory income tax rate |  |  | 25 | % |  |  | 25 | % |  |  | 25 | %
Impact of different tax rates in other jurisdictions |  |  | - |  |  |  | (6 | )% |  |  | (2 | )%
Tax effect of non-deductible expenses |  |  | (1 | )% |  |  | 15 | % |  |  | 9 | %
Tax effect of non-taxable income |  |  | 1 | % |  |  | (13 | )% |  |  | (9 | )%
Tax effect of tax-exempt entities |  |  | (10 | )% |  |  | 7 | % |  |  | 0 | %
Tax effect of deemed profit |  |  | (1 | )% |  |  | 0 | % |  |  | (2 | )%
Tax effect of short term investment |  |  | 0 | % |  |  | 0 | % |  |  | 3 | %
Tax penalty |  |  | (4 | )% |  |  | 2 | % |  |  | 0 | %
Changes in valuation allowance |  |  | (29 | )% |  |  | (12 | )% |  |  | (16 | )%
Effective tax rate |  |  | (19 | )% |  |  | 18 | % |  |  | 8 | %
Schedule of Reconciliation of Beginning and Ending Amount of Liabilities Associated with Uncertain Tax Positions | A reconciliation of the beginning and ending amount of liabilities associated with uncertain tax positions is as follows:
|  | As of December 31, |
|  | 2016 |  |  | 2017 |  |  | 2018 |
|  | RMB |  |  | RMB |  |  | RMB |
Unrecognized tax benefits, beginning of year |  |  | 23,648 |  |  |  | 25,323 |  |  |  | 24,619 |
Increases related to current tax positions |  |  | 1,675 |  |  |  | 5,941 |  |  |  | 2,042 |
Decrease due to disposal of subsidiaries (Note 25) |  |  | - |  |  |  | (6,645 | ) |  |  | - |
Decrease due to deregistration of subsidiary |  |  | - |  |  |  | - |  |  |  | (415 | )
Unrecognized tax benefits, end of year |  |  | 25,323 |  |  |  | 24,619 |  |  |  | 26,246 |

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