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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income (Loss) Before Income Taxes

The Company had minimal operations in jurisdictions other than the PRC. Income (loss) before income taxes consists of:

		For the years ended December 31,
		2010				2011				2012				2012
		RMB				RMB				RMB				US$
		(In thousands)
PRC			4,321,910				8,217,522				12,537,331				2,012,380
Non-PRC			(260,747	)			(408,343	)			(571,894	)			(91,795	)
			4,061,163				7,809,179				11,965,437				1,920,585

Components of Income Tax

Income taxes consist of:

		For the years ended December 31,
		2010				2011				2012				2012
		RMB				RMB				RMB				US$
		(In thousands)
Current income tax			616,994				1,337,469				1,888,378				303,106
Income tax refund due to reduced tax rate			(6,625	)			(83,907	)			(255,189	)			(40,961	)
Deferred income tax (benefit) expense			(74,374	)			(64,701	)			(59,030	)			(9,475	)
			535,995				1,188,861				1,574,159				252,670

Reconciliation of Tax Computed By Applying Respective Statutory Income Tax Rate to Effective Income Tax Rate

The reconciliation of tax computed by applying respective statutory income tax rate to pre-tax income is as follows (amounts in thousands of RMB, and in thousands of US$, except for per share data):

		For the years ended December 31,
		2010				2011				2012				2012
		RMB				RMB				RMB				US$
Expected taxation at PRC EIT statutory rate			1,015,329				1,952,295				2,991,359				480,146
Effect of differing tax rates in different jurisdictions			8,416				43,260				138,931				22,300
Permanent differences – non-taxable income			(733	)			(2,804	)			(58,157	)			(9,335	)
Permanent differences – non-deductible expenses			10,935				9,989				58,201				9,342
Tax incentives relating to R&D expenditures			(22,925	)			(105,966	)			(154,977	)			(24,876	)
Effect of tax exemption and reduction inside the PRC			(533,802	)			(650,206	)			(1,234,142	)			(198,093	)
Income tax refund due to reduced tax rate			(6,625	)			(83,907	)			(255,189	)			(40,961	)
Under-provided (over-accrued) EIT for previous years			10,359				(66,960	)			(15,084	)			(2,421	)
Effect of tax rate change on deferred taxes			—				18,216				—				—
Addition to valuation allowance			55,041				74,944				103,217				16,568
Taxation for the year			535,995				1,188,861				1,574,159				252,670
Effective tax rate			13.20	%			15.22	%			13.16	%			13.16	%
Effect of tax exemption and reduction inside the PRC on basic earnings per Class A and Class B ordinary share			15.34				18.64				35.32				5.67

Tax Effects of Temporary Differences that Give Rise to Deferred Tax Balances

The tax effects of temporary differences that give rise to the deferred tax balances at December 31, 2011 and 2012 are as follows:

		As of December 31,
		2011				2012				2012
		RMB				RMB				US$
		(In thousands)
Provision for doubtful receivables			2,586				1,655				266
Fixed assets depreciation			36,274				13,367				2,146
Net operating loss carry-forward			248,790				333,397				53,514
Accrued expenses, payroll and others			140,805				214,211				34,382
Deferred tax assets			428,455				562,630				90,308
Valuation allowance			(254,919	)			(349,012	)			(56,020	)
Deferred tax assets, net			173,536				213,618				34,288

		As of December 31,
		2011				2012				2012
		RMB				RMB				US$
		(In thousands)
Long-lived assets arising from acquisitions			131,629				289,482				46,465
Deferred tax liabilities			131,629				289,482				46,465

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

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- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

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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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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