XML 90 R39.htm IDEA: XBRL DOCUMENT
v3.2.0.727

Income tax expenses (Tables) | 12 Months Ended
--- | ---
Mar. 31, 2015
Income tax expenses |
Schedule of composition of income tax expenses |
|  |  | Year ended March 31, |
|  |  | 2013 |  | 2014 |  | 2015 |
|  |  | (in millions of RMB) |
| Current income tax expense |  |  | 1,353 |  |  | 1,730 |  |  | 4,757 |
| Deferred taxation |  |  | 104 |  |  | 1,466 |  |  | 1,659 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
|  |  |  | 1,457 |  |  | 3,196 |  |  | 6,416 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Schedule of composition of deferred tax assets and liabilities |
|  | March 31, |
|  | 2014 |  | 2015 |
|  | (in millions of RMB) |
Deferred tax assets |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |
Deferred revenue and customer advances |  |  | 29 |  |  | 24 |
Tax losses carried forward and others (i) |  |  | 283 |  |  | 381 |
​ | ​ | ​ | ​ | ​ | ​
|  |  | 312 |  |  | 405 |
Less: Valuation allowance |  |  | (121 | ) |  | (149 | )
​ | ​ | ​ | ​ | ​ | ​
Total deferred tax assets, current portion (Note 13) |  |  | 191 |  |  | 256 |
​ | ​ | ​ | ​ | ​ | ​
Non-current: |  |  |  |  |  |  |
Deferred revenue and customer advances |  |  | 30 |  |  | 31 |
Property and equipment |  |  | 14 |  |  | 14 |
Tax losses carried forward and others (i) |  |  | 908 |  |  | 1,139 |
​ | ​ | ​ | ​ | ​ | ​
|  |  | 952 |  |  | 1,184 |
Less: Valuation allowance |  |  | (886 | ) |  | (1,027 | )
​ | ​ | ​ | ​ | ​ | ​
Total deferred tax assets, non-current portion (Note 13) |  |  | 66 |  |  | 157 |
​ | ​ | ​ | ​ | ​ | ​
Total deferred tax assets |  |  | 257 |  |  | 413 |
​ | ​ | ​ | ​ | ​ | ​
Deferred tax liabilities |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |
Others |  |  | — |  |  | (17 | )
Non-current: |  |  |  |  |  |  |
Withholding tax on undistributed earnings (ii) |  |  | (2,034 | ) |  | (3,891 | )
Identifiable intangible assets |  |  | (72 | ) |  | (575 | )
Others |  |  | (30 | ) |  | (27 | )
​ | ​ | ​ | ​ | ​ | ​
Total deferred tax liabilities, non current portion |  |  | (2,136 | ) |  | (4,493 | )
​ | ​ | ​ | ​ | ​ | ​
Total deferred tax liabilities |  |  | (2,136 | ) |  | (4,510 | )
​ | ​ | ​ | ​ | ​ | ​
Net deferred tax liabilities |  |  | (1,879 | ) |  | (4,097 | )
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​
(i) | Others primarily represent accrued expenses which are not deductible until paid under PRC tax laws.
(ii) | The related deferred tax liabilities as of March 31, 2014 and 2015 were provided on the assumption that 100% of the distributable reserves of the major PRC subsidiaries will be distributed as dividends.
Schedule of reconciliation of the differences between the statutory EIT rate applicable to profits of the consolidated entities and the income tax expenses of the Company |
|  |  | Year ended March 31, |
|  |  | 2013 |  | 2014 |  | 2015 |
|  |  | (in millions of RMB, except per share data) |
| Income before income tax and share of results of equity investees |  |  | 10,112 |  |  | 26,802 |  |  | 32,326 |
| Income tax computed at statutory EIT rate (25%) |  |  | 2,528 |  |  | 6,701 |  |  | 8,082 |
| Effect of different tax rates available to different jurisdictions |  |  | 79 |  |  | (9 | ) |  | 33 |
| Effect of tax holiday and preferential tax benefit on assessable profits of subsidiaries incorporated in the PRC |  |  | (3,744 | ) |  | (6,414 | ) |  | (5,881 | )
| Non-deductible expenses and non-taxable income, net (i) |  |  | 1,806 |  |  | 1,657 |  |  | 3,368 |
| Tax savings from additional deductions on certain research and development expenses available for subsidiaries incorporated in the PRC (ii) |  |  | (293 | ) |  | (483 | ) |  | (1,096 | )
| Withholding tax on the earnings remitted and anticipated to be remitted |  |  | 863 |  |  | 1,445 |  |  | 1,898 |
| Change in valuation allowance and others |  |  | 218 |  |  | 299 |  |  | 12 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
| Income tax expenses |  |  | 1,457 |  |  | 3,196 |  |  | 6,416 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
| Effect of tax holidays inside the PRC on basic earnings per share/ADS (RMB) |  |  | 1.64 |  |  | 2.95 |  |  | 2.57 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
(i) | Expenses not deductible for tax purposes and non-taxable income primarily represent share-based compensation expense, equity-settled donation expense, Yahoo TIPLA amendment payment, interest expense, exchange differences and investment income (loss).
(ii) | This amount represents tax incentives relating to the research and development expenses of certain major operating subsidiaries in the PRC. This tax incentive enables the Company to claim an additional tax deduction amounting to 50% of the qualified research and development expenses incurred.

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration