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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income taxes

Schedule of Group's loss before income taxes

		For the years ended December 31,
		2016		2017		2018		2018
		RMB		RMB		RMB		US$
Non-PRC		(12,839)		(108,086)		(7,083,904)		(1,030,311)
PRC		(279,138)		(417,029)		(3,133,221)		(455,709)
		(291,977)		(525,115)		(10,217,125)		(1,486,020)

Schedule Of current and deferred portions of income tax expense

		For the years ended December 31,
		2016		2017		2018		2018
		RMB		RMB		RMB		US$
Current income tax expense		—		—		—		—
Deferred tax expense		—		—		—		—
Total income tax expense		—		—		—		—

Schedule of reconciliations of the income tax expenses

		For the years ended December 31,
		2016		2017		2018		2018
		RMB		RMB		RMB		US$
Loss before income tax expense		(291,977)		(525,115)		(10,217,125)		(1,486,020)
PRC statutory tax rate		25	%	25	%	25	%	25	%
Income tax benefits at PRC statutory tax rate		(72,994)		(131,279)		(2,554,281)		(371,505)
International tax rate differential		3,208		27,074		1,779,100		258,759
Preferential tax rate		—		—		197,828		28,773
Non-deductible expenses		7,120		6,890		36,726		5,342
Non-taxable income		(6,055)		(11,962)		(20,973)		(3,050)
Loss not recognized		—		22,747		—		—
Deferred tax items tax rate differential		—		—		(34,236)		(4,979)
Additional deduction of research and development expenses		—		—		(22,672)		(3,298)
Change in valuation allowance		68,721		86,530		618,508		89,958
Income tax expenses		—		—		—		—

Schedule of significant components of the Group's deferred tax assets

		As of December 31,
		2017		2018		2018
		RMB		RMB		US$
Deferred tax assets
Bad debt provision		179		431		63
Impairment of a long-term investment		2,500		2,500		364
Donations		—		3,000		436
Accrued expenses and other liabilities		18,766		10,345		1,505
Advertising expenses		89,529		421,883		61,360
Tax losses		52,486		343,809		50,005
Less: valuation allowance		(163,460)		(781,968)		(113,733)
Deferred tax assets, net		—		—		—

Schedule of reconciliation of unrecognized tax benefit

		For the years ended
		December 31,
		2016		2017		2018		2018
		RMB		RMB		RMB		US$
Balance at January 1		—		—		(105,579)		(15,356)
Increase		—		(105,579)		(10,957)		(1,594)
Decrease		—		—		105,579		15,356
Balance at December 31		—		(105,579)		(10,957)		(1,594)

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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.

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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.

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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.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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