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Taxation (Tables)

12 Months Ended

Dec. 31, 2015

Taxation

Schedule of components of loss before taxes

		For the year ended December 31,
		2013		2014		2015
		RMB		RMB		RMB
Income/(loss) before tax
Loss from China operations		(236,593	)	(529,173	)	(4,705,034	)
Income/(loss) from non-China operations		186,654		(4,447,861	)	(4,696,810	)
Total loss before tax		(49,939	)	(4,977,034	)	(9,401,844	)
Income tax benefits/(expenses) applicable to China operations
Current income tax expenses		—		(23,493	)	(28,322	)
Deferred tax benefits		40		4,169		42,584
Subtotal income tax benefits/(expenses) applicable to China operations		40		(19,324	)	14,262
Total income tax benefits/(expenses)		40		(19,324	)	14,262

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

		For the year ended December 31,
		2013		2014		2015
Statutory income tax rate		25.0	%	25.0	%	25.0	%
Tax effect of preferential tax treatments		172.3	%	1.7	%	1.8	%
Tax effect of tax-exempt entities		54.7	%	(22.4	)%	(11.3	)%
Effect on tax rates in different tax jurisdiction		22.1	%	0.1	%	(0.2	)%
Tax effect of non-deductible expenses		(148.4	)%	(3.4	)%	(10.6	)%
Tax effect of non-taxable income		36.5	%	1.1	%	0.2	%
Changes in valuation allowance		(97.0	)%	(0.5	)%	(4.3	)%
Expiration of loss carry forward		(65.1	)%	(2.0	)%	(0.4	)%
Effective tax rates		0.1	%	(0.4	)%	0.2	%

Schedule of deferred tax assets and deferred tax liabilities

		As of December 31,
		2014		2015
		RMB		RMB
Deferred tax assets
- Allowance for doubtful accounts		17,918		79,136
- Deferred revenues		39,270		66,027
- Net operating loss carry forwards		874,270		1,215,975
Less: valuation allowance		(931,458	)	(1,361,138	)
Net deferred tax assets		—		—
Deferred tax liabilities
- Interest income		5,650		—
- Intangible assets arisen from business combination		38,162		1,228
Total deferred tax liabilities		43,812		1,228

Schedule of movement of valuation allowance

		As of December 31,
		2013		2014		2015
		RMB		RMB		RMB
Balance at beginning of the period		857,413		905,833		931,458
Additions		81,119		156,820		449,381
Reversals		(32,699	)	(131,195	)	(19,701	)
Balance at end of the period		905,833		931,458		1,361,138

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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 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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