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v3.21.1

TAXATION (Details) ¥ in Thousands, $ in Thousands |  | 1 Months Ended | 12 Months Ended |
--- | --- | --- | --- | ---
Jan. 01, 2008 | May 31, 2016 | Apr. 30, 2016 | Dec. 31, 2020 HKD ($) | Dec. 31, 2019 CNY (¥) | Dec. 31, 2018 CNY (¥) | Dec. 31, 2020 CNY (¥)
Taxation |  |  |  |  |  |  |
Unrecognized tax benefits that if recognized would affect the annual effective tax rate |  |  |  |  | ¥ 32,152 | ¥ 26,246 | ¥ 34,763
China |  |  |  |  |  |  |
Taxation |  |  |  |  |  |  |
VAT payable |  |  |  |  | 10,645 |  | 2,176
Business tax payable |  |  |  |  | ¥ 18,456 |  | ¥ 17,456
Income tax rate (as percent) |  |  |  | 25.00% | 25.00% | 25.00% |
Withholding income tax on dividends (as a percent) |  |  |  | 10.00% |  |  |
Net loss carryforward term (in years) |  |  |  | 5 years |  |  |
China | Minimum |  |  |  |  |  |  |
Taxation |  |  |  |  |  |  |
VAT (as a percent) |  | 3.00% |  |  |  |  |
Business tax (as a percent) |  |  | 3.00% |  |  |  |
China | Maximum |  |  |  |  |  |  |
Taxation |  |  |  |  |  |  |
VAT (as a percent) |  | 6.00% |  |  |  |  |
Business tax (as a percent) |  |  | 5.00% |  |  |  |
China | Schools of VIE's |  |  |  |  |  |  |
Taxation |  |  |  |  |  |  |
Income tax rate (as percent) | 25.00% |  |  |  |  |  |
China | Schools of VIE's | Minimum |  |  |  |  |  |  |
Taxation |  |  |  |  |  |  |
Income tax rate (as percent) |  |  |  | 1.50% |  |  |
China | Schools of VIE's | Maximum |  |  |  |  |  |  |
Taxation |  |  |  |  |  |  |
Income tax rate (as percent) |  |  |  | 2.50% |  |  |
Hong Kong |  |  |  |  |  |  |
Taxation |  |  |  |  |  |  |
Withholding income tax on dividends (as a percent) |  |  |  | 5.00% |  |  |
Hong Kong | Tax rate for the first HK$ 2,000 of assessable profits |  |  |  |  |  |  |
Taxation |  |  |  |  |  |  |
Assessable profits to calculate tax rate | $ |  |  |  | $ 2,000 |  |  |
Income tax rate (as percent) |  |  |  | 8.25% |  |  |
Hong Kong | Tax rate for profits exceeding HK$ 2,000 |  |  |  |  |  |  |
Taxation |  |  |  |  |  |  |
Assessable profits to calculate tax rate | $ |  |  |  | $ 2,000 |  |  |
Income tax rate (as percent) |  |  |  | 16.50% |  |  |
Taiwan |  |  |  |  |  |  |
Taxation |  |  |  |  |  |  |
Income tax rate (as percent) |  |  |  | 17.00% |  |  |
Net loss carryforward term (in years) |  |  |  | 10 years |  |  |
U.S. |  |  |  |  |  |  |
Taxation |  |  |  |  |  |  |
Net loss carryforward term (in years) |  |  |  | 20 years |  |  |

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