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INCOME TAX EXPENSE (Tables) | 12 Months Ended
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Dec. 31, 2017
Disclosure of income tax expense [Abstract] |
Schedule of loss before income tax from continuing operations | Loss before income tax consists of:
|  | Year Ended December 31, |
|  | 2015 |  |  | 2016 |  |  | 2017 |  |  | 2017 |
|  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
|  | (Restated) |  |  | (Restated) |  |  |  |  |  |  |  |  |
PRC |  |  | (1,101 | ) |  |  | (1,171 | ) |  |  | (1,071 | ) |  |  | (165 | )
BVI |  |  | (2,625 | ) |  |  | (3,225 | ) |  |  | (5,064 | ) |  |  | (777 | )
Hong Kong |  |  | (43 | ) |  |  | (49 | ) |  |  | (44 | ) |  |  | (7 | )
Total loss before income tax for the year from continuing operations |  |  | (3,769 | ) |  |  | (4,445 | ) |  |  | (6,179 | ) |  |  | (949 | )
Total loss before income tax for the year from discontinued operations |  |  | (36,176 | ) |  |  | (18,591 | ) |  |  | (23,817 | ) |  |  | (3,660 | )
|  |  | (39,945 | ) |  |  | (23,036 | ) |  |  | (29,996 | ) |  |  | (4,609 | )
Schedule of current and deferred components of income tax expense from Continuing Operations | The current and deferred components of income tax expense on the consolidated statements of profit or loss are as follows:
|  | Year Ended December 31, |
|  | 2015 |  |  | 2016 |  |  | 2017 |  |  | 2017 |
|  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
|  | (Restated) |  |  | (Restated) |  |  |  |  |  |  |
Current income tax expense |  |  | 1,504 |  |  |  | — |  |  |  | — |  |  |  | — |
Deferred income tax expense |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total income tax expense for the year from continuing operations |  |  | 1,504 |  |  |  | — |  |  |  | — |  |  |  | — |
Total income tax expense for the year from discontinued operations |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  |  | 1,504 |  |  |  | — |  |  |  | — |  |  |  | — |
Schedule of Reconciliation of Income Taxes from Continuing Operations | A reconciliation of the income taxes computed at the PRC and Bolivian statutory tax rate of 25% to the actual income tax expense/ (benefit) is as follows:
|  | Year Ended December 31, |
|  | 2015 |  |  | 2016 |  |  | 2017 |  |  | 2017 |
|  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
|  | (Restated) |  |  | (Restated) |  |  |  |  |  |  |
Loss before income tax for the year from continuing operations |  |  | (3,769 | ) |  |  | (4,445 | ) |  |  | (6,179 | ) |  |  | (949 | )
Loss before income tax for the year from discontinued operations |  |  | (36,176 | ) |  |  | (18,591 | ) |  |  | (23,817 | ) |  |  | (3,660 | )
|  |  | (39,945 | ) |  |  | (23,036 | ) |  |  | (29,996 | ) |  |  | (4,609 | )
Tax at the statutory tax rate |  |  | 25% |  |  |  | 25% |  |  |  | 25% |  |  |  | 25% |
Computed income tax benefit |  |  | (9,986 | ) |  |  | (5,759 | ) |  |  | (7,499 | ) |  |  | (1,152 | )
Effect of different tax rates for the Company and overseas subsidiaries |  |  | 680 |  |  |  | 820 |  |  |  | 1,269 |  |  |  | 195 |
Effect of the deemed interest income |  |  | 1,112 |  |  |  | — |  |  |  | — |  |  |  | — |
Tax losses not recognized |  |  | 4,927 |  |  |  | 4,259 |  |  |  | 6,230 |  |  |  | 957 |
Deferred tax assets not recognized |  |  | 3,407 |  |  |  | — |  |  |  | — |  |  |  | — |
Non-deductible expenses |  |  | 972 |  |  |  | 680 |  |  |  | — |  |  |  | — |
Others |  |  | 392 |  |  |  | — |  |  |  | — |  |  |  | — |
Income tax expense |  |  | 1,504 |  |  |  | — |  |  |  | — |  |  |  | — |
Income tax expense from continuing operations at the effective rate |  |  | 1,504 |  |  |  | — |  |  |  | — |  |  |  | — |
Income tax expense from discontinued operations at the effective rate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |

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