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TAXATION (Tables)

12 Months Ended

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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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.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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