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Taxation (Tables)

12 Months Ended

Dec. 31, 2017

Taxation

Schedule of components of income/(loss) before tax

		For the year ended December 31,
		2015		2016		2017
		RMB		RMB		RMB
Income/(loss) before tax
Income/(loss) from China operations		(3,329,238	)	1,730,549		3,681,735
Loss from non-China operations		(4,426,734	)	(3,612,450	)	(3,560,775	)
Total income/(loss) before tax		(7,755,972	)	(1,881,901	)	120,960
Income tax benefits/(expenses) applicable to China operations
Current income tax expenses		(27,938	)	(201,173	)	(360,603	)
Deferred tax benefits		42,584		34,782		221,010
Subtotal income tax benefits/(expenses) applicable to China operations		14,646		(166,391	)	(139,593	)
Total income tax benefits/(expenses)		14,646		(166,391	)	(139,593	)

Schedule of reconciliation of the differences between statutory income tax rate and the effective income tax rate

		For the year ended December 31,
		2015		2016		2017
Statutory income tax rate		25.0	%	25.0	%	25.0	%
Tax effect of preferential tax treatments		1.0	%	45.3	%	-942.7	%
Tax effect of tax-exempt entities		-13.5	%	-36.1	%	588.6	%
Effect on tax rates in different tax jurisdiction		-0.3	%	-3.6	%	30.5	%
Tax effect of non-deductible expenses		-10.8	%	-28.1	%	536.0	%
Tax effect of non-taxable income		0.2	%	0.1	%	-14.0	%
Changes in valuation allowance		-0.9	%	-11.4	%	-120.8	%
Expiration of loss carry forwards		-0.5	%	0.0	%	12.8	%
Effective tax rates		0.2	%	-8.8	%	115.4	%

Summary of income tax holiday

		For the year ended December 31,
		2015		2016		2017
Tax holiday effect		80,892		852,776		1,140,251
Effect of tax holiday on basic net loss per share		0.03		0.30		0.40
Effect of tax holiday on diluted net loss per share		0.03		0.30		0.39

Schedule of deferred tax assets and deferred tax liabilities

		As of December 31,
		2016		2017
		RMB		RMB
Deferred tax assets
- Allowance for doubtful accounts		54,116		52,117
- Deferred revenues		186,291		299,723
- Net operating loss carry forwards		1,386,273		1,286,980
Less: valuation allowance		(1,626,680	)	(1,480,570	)
Net deferred tax assets		—		158,250
Deferred tax liabilities
- Intangible assets arisen from business combination		907,356		882,248
Total deferred tax liabilities		907,356		882,248

Schedule of movement of valuation allowance

		As of December 31,
		2015		2016		2017
		RMB		RMB		RMB
Balance at beginning of the period		931,458		1,299,200		1,626,680
Additions		1,148,265		1,324,793		807,558
Reversals		(780,523	)	(997,313	)	(953,668	)
Balance at end of the period		1,299,200		1,626,680		1,480,570

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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 the income tax exemptions and reductions which have been granted by taxing authorities for a specified period, applicable term of the exemptions and reductions, estimated dollar value of tax benefits, and per share benefits.

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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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