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Taxation (Tables) | 12 Months Ended
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Dec. 31, 2016
Taxation |
Schedule of components of loss before taxes |
|  | For the year ended December 31, |
|  | 2014 |  | 2015 |  | 2016 |
|  | RMB |  | RMB |  | RMB |
Income/(loss) before tax |  |  |  |  |  |  |
Income/(loss) from China operations |  | (529,173 | ) | (4,705,034 | ) | 448,494 |
Loss from non-China operations |  | (4,447,861 | ) | (4,426,734 | ) | (3,682,718 | )
Total loss before tax |  | (4,977,034 | ) | (9,131,768 | ) | (3,234,224 | )
Income tax benefits/(expenses) applicable to China operations |  |  |  |  |  |  |
Current income tax expenses |  | (23,493 | ) | (28,322 | ) | (214,282 | )
Deferred tax benefits |  | 4,169 |  | 42,584 |  | 34,782 |
Subtotal income tax benefits/(expenses) applicable to China operations |  | (19,324 | ) | 14,262 |  | (179,500 | )
Total income tax benefits/(expenses) |  | (19,324 | ) | 14,262 |  | (179,500 | )
Reconciliation of the differences between statutory tax rate and the effective tax rate |
|  | For the year ended December 31, |
|  | 2014 |  | 2015 |  | 2016 |
Statutory income tax rate |  | 25.0 | % | 25.0 | % | 25.0 | %
Tax effect of preferential tax treatments |  | 1.7 | % | 1.9 | % | 24.7 | %
Tax effect of tax-exempt entities |  | (22.4 | )% | (10.9 | )% | (21.2 | )%
Effect on tax rates in different tax jurisdiction |  | 0.1 | % | (0.2 | )% | (2.2 | )%
Tax effect of non-deductible expenses |  | (3.4 | )% | (10.9 | )% | (18.9 | )%
Tax effect of non-taxable income |  | 1.1 | % | 0.2 | % | 0.0 | %
Changes in valuation allowance |  | (0.5 | )% | (4.5 | )% | (12.9 | )%
Expiration of loss carry forwards |  | (2.0 | )% | (0.4 | )% | 0.0 | %
Effective tax rates |  | (0.4 | )% | 0.2 | % | (5.5 | )%
Schedule of deferred tax assets and deferred tax liabilities |
|  | As of December 31, |
|  | 2015 |  | 2016 |
|  | RMB |  | RMB |
Deferred tax assets |  |  |  |  |
- Allowance for doubtful accounts |  | 79,136 |  | 228,965 |
- Deferred revenues, accruals and other liabilities |  | 66,027 |  | 212,504 |
- Net operating loss carry forwards |  | 1,215,975 |  | 1,336,035 |
Less: valuation allowance |  | (1,361,138 | ) | (1,777,504 | )
Net deferred tax assets |  | — |  | — |
Deferred tax liabilities |  |  |  |  |
- Intangible assets arisen from business combination |  | 1,228 |  | 907,356 |
Total deferred tax liabilities |  | 1,228 |  | 907,356 |
Schedule of movement of valuation allowance |
|  | As of December 31, |
|  | 2014 |  | 2015 |  | 2016 |
|  | RMB |  | RMB |  | RMB |
Balance at beginning of the period |  | 905,833 |  | 931,458 |  | 1,361,138 |
Additions |  | 156,820 |  | 449,381 |  | 633,457 |
Reversals |  | (131,195 | ) | (19,701 | ) | (217,091 | )
Balance at end of the period |  | 931,458 |  | 1,361,138 |  | 1,777,504 |

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