INCOME TAX EXPENSE (Tables)

12 Months Ended

Dec. 31, 2023

Notes and other explanatory information [abstract]

Schedule of current and deferred components of income tax expense

	Year Ended December 31,
	2021			2022		2023		2023
	CNY			CNY		CNY		US$
Current income tax expense		—			—		—		—
Deferred income tax benefit		(5,095	)		—		—		—
Total tax credit for the year from continuing operations		(5,095	)		—		—		—
Total tax charge for the year from a discontinued operation		7,230			5,864		1,931		272
Total		2,135			5,864		1,931		272

Schedule of Profit/(loss) before income tax

	Year Ended December 31,
	2021			2022			2023			2023
	CNY			CNY			CNY			US$
PRC		(4,669	)		6,406			(1,718	)		(243	)
BVI		(48,106	)		(22,776	)		(8,738	)		(1,233	)
Hong Kong		(61	)		(62	)		(56	)		(8	)
Total loss before income tax for the year		(52,836	)		(16,432	)		(10,512	)		(1,484	)

Schedule of reconciliation of the income tax expenses

	Year Ended December 31,
	2021			2022			2023			2023
	CNY			CNY			CNY			US$
Loss before income tax for the year from continuing operations		(48,979	)		(23,338	)		(8,337	)		(1,177	)
(Loss)/profit before income tax for the year from a discontinued operation		(3,857	)		6,906			(2,175	)		(307	)
Total		(52,836	)		(16,432	)		(10,512	)		(1,484	)
Tax at the statutory tax rate		25	%		25	%		25	%		25	%
Computed income tax benefit		(13,209	)		(4,108	)		(2,628	)		(371	)
Effect of different tax rates of the Company and certain subsidiaries		6,937			5,699			2,190			309
Tax losses with no deferred tax assets recognized		1,770			420			290			41
Non-deductible expenses		122			983			617			87
Statutory income		—			(201	)		—			—
Deductible temporary differences with no deferred tax assets recognized		—			971			2,430			343
Utilization of previously unrecognized deductible temporary differences and tax losses		(150	)		(1,774	)		(2,021	)		(286	)
Write-off of unrecoverable deferred tax assets previously recognized		2,987			2,272			—			—
Preferential tax rate		2,215			14			95			13
Others		1,463			1,588			958			136
Total tax credit for the year from continuing operations		(5,095	)		—			—			—
Total tax charge for the year from a discontinued operation		7,230			5,864			1,931			272
Income tax benefit		2,135			5,864			1,931			272