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v3.24.1

INCOME TAX EXPENSE (Details 2) ¥ in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 USD ($) | Dec. 31, 2022 CNY (¥) | Dec. 31, 2021 CNY (¥) | Dec. 31, 2020 CNY (¥)
Notes and other explanatory information [abstract] |  |  |  |  |
(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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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2023-03-23 + Details
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