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TAXATION (Tables)

6 Months Ended

Jun. 30, 2021

TAXATION

Schedule of Significant Components of Provision for Income Taxes on Earnings

​

​	​	​	​	​
​		Six months ended June 30,
​		2021		2020
​		RMB		RMB
​	​	Unaudited	​	Unaudited
Current:	​	​	​	​
PRC		1,872		2,506
U.S.		690		2,771
Deferred:		​		​
PRC		869		(386)
U.S.		(276)		(3,268)
Provision for income tax expenses		3,155		1,623

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

​

​	​	​	​	​	​
​		Six months ended June 30,
​		2021		2020
​		%		%
​	​	Unaudited	​	Unaudited	​
PRC statutory income tax rate	​	25	%	25	%
Impact of different tax rates in other jurisdictions	​	(196)	%	0	%
Tax effect of preferential tax rate for small enterprises	​	15	%	28	%
Tax effect of non-deductible expenses		48	%	8	%
Tax effect of non-taxable income		(281)	%	(3)	%
Tax effect of tax-exempt entities		548	%	(24)	%
Tax effect of deemed profit	​	0	%	1	%
Deferred tax effect of tax rate change		54	%	7	%
Changes in valuation allowance		(182)	%	(27)	%
Effective tax rate	​	31	%	15	%

Schedule of Reconciliation of Beginning and Ending Amount of Liabilities Associated with Uncertain Tax Positions

​

​	​	​	​	​
​		As of
​		June 30, 2021		December 31, 2020
​		RMB		RMB
​	​	Unaudited	​	​
Unrecognized tax benefits		34,322		34,763

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- Definition

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.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
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- Definition

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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Tabular disclosure of the change in unrecognized tax benefits.

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-Publisher FASB
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