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TAXATION (Tables) | 12 Months Ended
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Dec. 31, 2020
TAXATION |
Schedule of Significant Components of Provision for Income Taxes on Earnings |
|  | Years ended December 31,
|  | 2018 |  | 2019 |  | 2020
|  | RMB |  | RMB |  | RMB
Current: |  |  |  |  |  |
PRC |  | 5,709 |  | 6,198 |  | 3,641
U.S. |  | — |  | 5 |  | 2,274
Deferred: |  |  |  |  |  |
PRC |  | (2,594) |  | 6,156 |  | 1,065
U.S. |  | 383 |  | 558 |  | (5,918)
Provision for income tax expenses |  | 3,498 |  | 12,917 |  | 1,062
Schedule of Principal Components of the Group's Deferred Tax Assets and Liabilities |
|  | As of December 31
|  | 2019 |  | 2020
|  | RMB |  | RMB
Deferred tax asset: |  |  |  |
Accrued expense |  | 4,332 |  | 5,241
Allowance for doubtful accounts |  | 39,051 |  | 37,470
Tax loss carried forward |  | 229,545 |  | 275,914
Deferred advertising expense |  | 221 |  | 222
Impairment of long-lived tangible assets |  | 357 |  | 357
Discount on long-term receivables from Jinghan Taihe |  | 8,660 |  | 8,930
Total deferred tax assets |  | 282,166 |  | 328,134
Valuation allowance |  | (249,626) |  | (297,689)
Deferred tax assets, net of valuation allowance |  | 32,540 |  | 30,445
Deferred tax liabilities: |  |  |  |
- Unrecognized valuation surplus and deficit - acquisition |  | 81,125 |  | 81,125
- Unrecognized valuation surplus and deficit - decrease due to amortization and impairment |  | (61,516) |  | (62,759)
- Unrealized profit of short-term investments |  | 428 |  | 235
- Accelerated fixed assets depreciation |  | 2,308 |  | 2,119
- Unrealized gain on acquisition |  | — |  | 3,387
Total deferred tax liabilities |  | 22,345 |  | 24,107
Deferred tax assets, net of valuation allowance and deferred tax liabilities |  | 10,195 |  | 6,338
Summary of amounts and expiration dates of operating loss carryforward |
|  | Amount
|  | RMB
2021 |  | 11,016
2022 |  | 9,995
2023 |  | 12,127
2024 |  | 13,995
2025 and thereafter |  | 812,594
Total |  | 859,727
Schedule of Roll-forward of Valuation Allowance |
|  | As of December 31,
|  | 2018 |  | 2019 |  | 2020
|  | RMB |  | RMB |  | RMB
Balance at beginning of the year |  | 403,485 |  | 278,437 |  | 249,626
Allowance made during the year |  | 7,315 |  | 96,336 |  | 66,346
Decrease due to disposal/deregistration of subsidiaries |  | (23,595) |  | (65,639) |  | (2,408)
Reversals |  | (108,768) |  | (59,508) |  | (15,875)
Balance at end of the year |  | 278,437 |  | 249,626 |  | 297,689
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 |
|  | Years ended December 31, |
|  | 2018 |  | 2019 |  | 2020 |
|  | % |  | % |  | % |
PRC statutory income tax rate |  | 25 | % | 25 | % | 25 | %
Impact of different tax rates in other jurisdictions |  | (2) | % | (8) | % | (1) | %
Tax effect of preferential tax rate for small enterprises |  | 0 | % | (5) | % | 5 | %
Tax effect of non-deductible expenses |  | 9 | % | (2) | % | 29 | %
Tax effect of non-taxable income |  | (9) | % | 2 | % | 19 | %
Tax effect of tax-exempt entities |  | 0 | % | 17 | % | (20) | %
Tax effect of deemed profit |  | (2) | % | 0 | % | 0 | %
Tax effect of short term investment |  | 3 | % | 0 | % | 0 | %
Deferred tax effect of tax rate change |  | 0 | % | (35) | % | 47 | %
Changes in valuation allowance |  | (16) | % | (9) | % | (106) | %
Effective tax rate |  | 8 | % | (15) | % | (2) | %
Schedule of Reconciliation of Beginning and Ending Amount of Liabilities Associated with Uncertain Tax Positions |
|  | As of December 31,
|  | 2018 |  | 2019 |  | 2020
|  | RMB |  | RMB |  | RMB
Unrecognized tax benefits, beginning of year |  | 24,619 |  | 26,246 |  | 32,152
The amount of decreases in the unrecognized tax benefits relating to settlements with taxing authorities |  | (259) |  | (242) |  | (69)
Additions for tax position of current year |  | 2,301 |  | 6,148 |  | 3,231
Decrease due to disposal of subsidiaries (Note 26) |  | — |  | — |  | (551)
Decrease due to deregistration of subsidiary |  | (415) |  | — |  | —
Unrecognized tax benefits, end of year |  | 26,246 |  | 32,152 |  | 34,763

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