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v3.3.1.900

Taxation (Details 3) - CNY (¥) ¥ in Thousands | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2015 | Dec. 31, 2014
Reconciliation of differences between statutory tax rate and effective tax rate |  |  |  |  |
Statutory income tax rate (as a percent) | 25.00% | 25.00% | 25.00% |  |
Tax effect of preferential tax treatments (as a percent) | 1.80% | 1.70% | 172.30% |  |
Tax effect of tax-exempt entities (as a percent) | (11.30%) | (22.40%) | 54.70% |  |
Effect on tax rates in different tax jurisdiction (as a percent) | (0.20%) | 0.10% | 22.10% |  |
Tax effect of non-deductible expenses (as a percent) | (10.60%) | (3.40%) | (148.40%) |  |
Tax effect of non-taxable income (as a percent) | 0.20% | 1.10% | 36.50% |  |
Changes in valuation allowance (as a percent) | (4.30%) | (0.50%) | (97.00%) |  |
Expiration of loss carry forward (as a percent) | (0.40%) | (2.00%) | (65.10%) |  |
Effective tax rates (as a percent) | 0.20% | (0.40%) | 0.10% |  |
Deferred tax assets |  |  |  |  |
Allowance for doubtful accounts |  |  |  | ¥ 79,136 | ¥ 17,918
Deferred revenues |  |  |  | 66,027 | 39,270
Net operating loss carry forwards |  |  |  | 1,215,975 | 874,270
Less: valuation allowance | ¥ (931,458) | ¥ (905,833) | ¥ (857,413) | (1,361,138) | (931,458)
Net deferred tax assets |  |  |  | 0 | 0
Deferred tax liabilities |  |  |  |  |
Interest income |  |  |  |  | 5,650
Intangible assets arisen from business combination |  |  |  | 1,228 | 38,162
Total deferred tax liabilities |  |  |  | 1,228 | ¥ 43,812
Net operating loss carry forwards |  |  |  | ¥ 4,988,224 |
Movement of valuation allowance |  |  |  |  |
Balance at beginning of the period | 931,458 | 905,833 | 857,413 |  |
Additions | 449,381 | 156,820 | 81,119 |  |
Reversals | (19,701) | (131,195) | (32,699) |  |
Balance at end of the period | ¥ 1,361,138 | ¥ 931,458 | ¥ 905,833 |  |

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