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Taxation (Tables)

12 Months Ended

Dec. 31, 2014

Taxation

Reconciliation of the differences between statutory tax rate and the effective tax rate

		For the year ended December 31,
		2012		2013		2014
Statutory income tax rate		25.0	%	25.0	%	25.0	%
Tax effect of preferential tax treatments		0.0	%	172.3	%	1.7	%
Tax effect of tax-exempt entities		0.3	%	54.7	%	(22.4	)%
Effect on tax rates in different tax jurisdiction		0.2	%	22.1	%	0.1	%
Tax effect of non-deductible expenses		(3.3	)%	(148.4	)%	(3.4	)%
Tax effect of non-taxable income		0.3	%	36.5	%	1.1	%
Changes in valuation allowance		(22.0	)%	(97.0	)%	(0.5	)%
Expiration of loss carry forward		(0.9	)%	(65.1	)%	(2.0	)%
Effective tax rates		(0.4	)%	0.1	%	(0.4	)%

Schedule of deferred tax assets and deferred tax liabilities

		As of December 31,
		2013		2014
		RMB		RMB
Deferred tax assets
- Allowance for doubtful accounts		443		17,918
- Deferred revenues		52,132		39,270
- Net operating loss carry forwards		853,258		874,270
Less: valuation allowance		(905,833	)	(931,458	)
Net deferred tax assets		—		—
Current deferred tax liabilities
- Interest income		6,087		5,650
- Intangible assets arisen from business combination		—		38,162
Total current deferred tax liabilities		6,087		43,812

Schedule of movement of valuation allowance

		As of December 31,
		2012		2013		2014
		RMB		RMB		RMB
Balance at beginning of the period		478,120		857,413		905,833
Additions		399,568		81,119		156,820
Reversals		(20,275	)	(32,699	)	(131,195	)
Balance at end of the period		857,413		905,833		931,458

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- 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.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

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- 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.

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- Definition

Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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