INCOME TAX EXPENSE (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2023

Dec. 31, 2022

Notes and other explanatory information [abstract]

Schedule of deferred components of income tax expense

	Six months ended June 30,
	2022			2023			2023
	CNY			CNY			US$
	(Unaudited)			(Unaudited)			(Unaudited)
Current income tax expense		1,548			1,837			254
Deferred income tax benefit		(1,191	)		(10	)		(2	)
Total		357			1,827			252

	Year Ended December 31,
	2020			2021			2022		2022
	CNY			CNY			CNY		US$
Current income tax (benefit)/expense		(4,436	)		2,294			3,066		445
Deferred income tax expense/(benefit)		5,694			(159	)		2,798		405
Total		1,258			2,135			5,864		850

Schedule of Profit/(loss) before income tax

	Year Ended December 31,
	2020			2021			2022			2022
	CNY			CNY			CNY			US$
PRC		(1,214	)		(4,669	)		6,406			929
BVI		25,442			(48,106	)		(22,776	)		(3,303	)
Hong Kong		(49	)		(61	)		(62	)		(9	)
Total profit/(loss) before income tax for the year		24,179			(52,836	)		(16,432	)		(2,383	)

Schedule of reconciliation of the income tax expenses

	Year Ended December 31,
	2020			2021			2022			2022
	CNY			CNY			CNY			US$
Profit/(loss) before income tax for the year		24,179			(52,836	)		(16,432	)		(2,383	)
Tax at the statutory tax rate		25	%		25	%		25	%		25	%
Computed income tax expense/(benefit)		6,045			(13,209	)		(4,108	)		(596	)
Effect of different tax rates of the Company and certain subsidiaries		(1,186	)		6,937			5,699			826
Tax losses with no deferred tax assets recognized		1,067			1,770			420			61
Non-deductible expenses		196			122			983			143
Statutory income		(903	)		—			(201	)		(29	)
Deductible temporary differences with no deferred tax assets recognized		—			—			971			141
Utilization of previously unrecognized deductible temporary differences and tax losses		(50	)		(150	)		(1,774	)		(257	)
Write-off of unrecoverable deferred tax assets previously recognized		—			2,987			2,272			329
Preferential tax rate		2,038			2,215			14			2
Current and deferred tax rate differences		(488	)		—			—			—
Others		(5,461	)*		1,463			1,588			230
Income tax expense		1,258			2,135			5,864			850

Schedule of provision for uncertain tax position

	Year Ended December 31,
	2021		2022		2022
	CNY		CNY		US$
As of January 1		8,378		8,378		1,215
Additions based on tax positions		—		630		91
As of December 31		8,378		9,008		1,306