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INCOME TAX EXPENSE (Details 2) ¥ in Thousands, $ in Thousands | 12 Months Ended
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Dec. 31, 2022 USD ($) | Dec. 31, 2022 CNY (¥) | Dec. 31, 2021 CNY (¥) | Dec. 31, 2020 CNY (¥)
Income Tax Expense |  |  |  |  |
(Loss)/profit before income tax for the year | $ (2,383) | ¥ (16,432) | ¥ (52,836) | ¥ 24,179 |
Tax at the statutory tax rate | 25.00% | 25.00% | 25.00% | 25.00% |
Computed income tax (benefit)/expense | $ (596) | ¥ (4,108) | ¥ (13,209) | ¥ 6,045 |
Effect of different tax rates of the Company and certain subsidiaries | 826 | 5,699 | 6,937 | (1,186) |
Tax losses with no deferred tax assets recognized | 61 | 420 | 1,770 | 1,067 |
Non-deductible expenses | 143 | 983 | 122 | 196 |
Statutory income | (29) | (201) |  | (903) |
Deductible temporary differences with no deferred tax assets recognized | 141 | 971 |  |  |
Utilization of previously unrecognized deductible temporary differences and tax losses | (257) | (1,774) | (150) | (50) |
Write-off of unrecoverary deferred tax assets previously recognized | 329 | 2,272 | 2,987 |  |
Preferential tax rate | 2 | 14 | 2,215 | 2,038 |
Current and deferred tax rate differences |  |  |  | (488) |
Others* | 230 | 1,588 | 1,463 | (5,461) | [1]
Income tax (benefit)/expense | $ 850 | ¥ 5,864 | ¥ 2,135 | ¥ 1,258 |
[1] | It mainly represents the reversal of a prior withholding CIT payable which is no longer required to be paid according to the prevailing CIT Law and penalties for overdue income tax payment.

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