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INCOME TAX BENEFIT AND DEFERRED TAX LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2020
Disclosure of income tax expense [Abstract] |
Schedule of Current and Deferred Components of Income Tax | The current and deferred components of income tax (benefit)/expense are as follows:
|  | Year Ended December 31, |
|  | 2018 |  |  | 2019 |  |  | 2020 |  |  | 2020 |
|  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
Current income tax benefit |  |  | — |  |  |  | — |  |  |  | (6,586 | ) |  |  | (1,009 | )
Deferred income tax expense |  |  | — |  |  |  | — |  |  |  | 5,170 |  |  |  | 792 |
|  |  | — |  |  |  | — |  |  |  | (1,416 | ) |  |  | (217 | )
Schedule of Loss Before Income Tax from Continuing Operations | (Loss)/profit before income tax consists of the following:
|  | Year Ended December 31, |
|  | 2018 |  |  | 2019 |  |  | 2020 |  |  | 2020 |
|  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
PRC |  |  | (2,321 | ) |  |  | (1,775 | ) |  |  | (1,235 | ) |  |  | (189 | )
BVI |  |  | (3,805 | ) |  |  | (3,824 | ) |  |  | 25,442 |  |  |  | 3,897 |
Hong Kong |  |  | (50 | ) |  |  | (46 | ) |  |  | (44 | ) |  |  | (7 | )
Total (loss)/profit before income tax for the year |  |  | (6,176 | ) |  |  | (5,645 | ) |  |  | 24,163 |  |  |  | 3,701 |
Schedule of Reconciliation of Income Taxes from Continuing Operations | A reconciliation of the income taxes computed at the PRC statutory tax rate of 25% to the actual income tax benefit is as follows:
|  | Year Ended December 31, |
|  | 2018 |  |  | 2019 |  |  | 2020 |  |  | 2020 |
|  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
(Loss)/profit before income tax for the year |  |  | (6,176 | ) |  |  | (5,645 | ) |  |  | 24,163 |  |  |  | 3,701 |
Tax at the statutory tax rate |  |  | 25% |  |  |  | 25% |  |  |  | 25% |  |  |  | 25% |
Computed income tax (benefit)/expense |  |  | (1,544 | ) |  |  | (1,411 | ) |  |  | 6,041 |  |  |  | 925 |
Effect of different tax rates for the Company and overseas subsidiaries |  |  | 955 |  |  |  | 965 |  |  |  | (1,187 | ) |  |  | (182 | )
Tax losses not recognized |  |  | 588 |  |  |  | 444 |  |  |  | 373 |  |  |  | 57 |
Non-deductible expenses |  |  | 1 |  |  |  | 2 |  |  |  | 4 |  |  |  | 1 |
Utilization of previously unrecognized deductible temporary differences |  |  | — |  |  |  | — |  |  |  | (50 | ) |  |  | (8 | )
Others* |  |  | — |  |  |  | — |  |  |  | (6,597 | ) |  |  | (1,010 | )
Income tax benefit |  |  | — |  |  |  | — |  |  |  | (1,416 | ) |  |  | (217 | )
——————— * It mainly represents the reversal of a prior withholding CIT payable which is no longer required to be paid according to the prevailing Regulations for the Implementing of the Corporate Income Tax Law of the PRC.
Schedule of Deferred Tax Liabilities | The movements in deferred tax liabilities during the year are as follows:
|  | Fair value adjustments of equity investments at fair value through profit or loss |
|  | CNY |  |  | US$ |
As of January 1, 2020 |  |  | — |  |  |  | — |
Upon initial recognition of the Equity Investments* |  |  | 4,794 |  |  |  | 734 |
Charged to the consolidated statement of profit or loss during the year |  |  | 5,170 |  |  |  | 792 |
As of December 31, 2020 |  |  | 9,964 |  |  |  | 1,526 |
——————— * Upon the completion of the Equity Investments (Note 7), the Company recognized deferred tax liabilities amounting to CNY4,794 (US$734), which represents the deferred income tax effect associated with the difference between the fair value of 120,000,000 shares of FARL acquired and the total transaction price based on the statutory tax rate of 16.5%.

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