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Taxation (Tables)

12 Months Ended

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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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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-Name Accounting Standards Codification
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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.

+ References

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