XML 111 R85.htm IDEA: XBRL DOCUMENT v2.4.1.9
Taxation (Details 2)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2014
CNY
Dec. 31, 2013
CNY
Dec. 31, 2012
CNY
Dec. 31, 2014
USD ($)
Reconciliation of differences between statutory tax rate and effective tax rate        
Statutory income tax rate (as a percent) 25.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate 25.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate 25.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate  
Tax effect of preferential tax treatments (as a percent) 1.70%us-gaap_EffectiveIncomeTaxRateReconciliationTaxHolidays 172.30%us-gaap_EffectiveIncomeTaxRateReconciliationTaxHolidays 0.00%us-gaap_EffectiveIncomeTaxRateReconciliationTaxHolidays  
Tax effect of tax-exempt entities (as a percent) (22.40%)jd_EffectiveIncomeTaxRateReconciliationTaxExemptEntities 54.70%jd_EffectiveIncomeTaxRateReconciliationTaxExemptEntities 0.30%jd_EffectiveIncomeTaxRateReconciliationTaxExemptEntities  
Effect on tax rates in different tax jurisdiction (as a percent) 0.10%us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential 22.10%us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential 0.20%us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential  
Tax effect of non-deductible expenses (as a percent) (3.40%)us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpense (148.40%)us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpense (3.30%)us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpense  
Tax effect of non-taxable income (as a percent) 1.10%us-gaap_EffectiveIncomeTaxRateReconciliationTaxExemptIncome 36.50%us-gaap_EffectiveIncomeTaxRateReconciliationTaxExemptIncome 0.30%us-gaap_EffectiveIncomeTaxRateReconciliationTaxExemptIncome  
Changes in valuation allowance (as a percent) (0.50%)us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance (97.00%)us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance (22.00%)us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance  
Expiration of loss carry forward (as a percent) (2.00%)jd_EffectiveIncomeTaxRateReconciliationExpirationOfLossCarryforward (65.10%)jd_EffectiveIncomeTaxRateReconciliationExpirationOfLossCarryforward (0.90%)jd_EffectiveIncomeTaxRateReconciliationExpirationOfLossCarryforward  
Effective tax rates (as a percent) (0.40%)us-gaap_EffectiveIncomeTaxRateContinuingOperations 0.10%us-gaap_EffectiveIncomeTaxRateContinuingOperations (0.40%)us-gaap_EffectiveIncomeTaxRateContinuingOperations  
Deferred tax assets        
Allowance for doubtful accounts 17,918us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts 443us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts    
Deferred revenues 39,270us-gaap_DeferredTaxAssetsDeferredIncome 52,132us-gaap_DeferredTaxAssetsDeferredIncome    
Net operating loss carry forwards 874,270us-gaap_DeferredTaxAssetsOperatingLossCarryforwards 853,258us-gaap_DeferredTaxAssetsOperatingLossCarryforwards    
Less: valuation allowance (931,458)us-gaap_DeferredTaxAssetsValuationAllowance (905,833)us-gaap_DeferredTaxAssetsValuationAllowance (857,413)us-gaap_DeferredTaxAssetsValuationAllowance  
Net deferred tax assets 0us-gaap_DeferredTaxAssetsNet 0us-gaap_DeferredTaxAssetsNet    
Current deferred tax liabilities        
Interest income 5,650jd_DeferredTaxLiabilitiesDeferredExpenseInterestIncome 6,087jd_DeferredTaxLiabilitiesDeferredExpenseInterestIncome    
Intangible assets arisen from business combination 38,162us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets      
Total current deferred tax liabilities 43,812us-gaap_DeferredTaxLiabilitiesGrossCurrent 6,087us-gaap_DeferredTaxLiabilitiesGrossCurrent   7,061us-gaap_DeferredTaxLiabilitiesGrossCurrent
Net operating loss carry forwards 3,623,104us-gaap_OperatingLossCarryforwards      
Movement of valuation allowance        
Balance at beginning of the period 905,833us-gaap_DeferredTaxAssetsValuationAllowance 857,413us-gaap_DeferredTaxAssetsValuationAllowance 478,120us-gaap_DeferredTaxAssetsValuationAllowance  
Additions 156,820jd_ValuationAllowanceDeferredTaxAssetCurrentYearAdditions 81,119jd_ValuationAllowanceDeferredTaxAssetCurrentYearAdditions 399,568jd_ValuationAllowanceDeferredTaxAssetCurrentYearAdditions  
Reversals (131,195)jd_ValuationAllowanceDeferredTaxAssetCurrentYearReversals (32,699)jd_ValuationAllowanceDeferredTaxAssetCurrentYearReversals (20,275)jd_ValuationAllowanceDeferredTaxAssetCurrentYearReversals  
Balance at end of the period 931,458us-gaap_DeferredTaxAssetsValuationAllowance 905,833us-gaap_DeferredTaxAssetsValuationAllowance 857,413us-gaap_DeferredTaxAssetsValuationAllowance