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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2016
Income Tax Disclosure [Abstract] |
Income (Loss) Before Income Taxes | Income (loss) before income taxes consists of:
|  | For the years ended December 31, |
|  | 2014 |  |  | 2015 |  |  | 2016 |  |  | 2016 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
|  | (In thousands) |
PRC |  |  | 17,783,174 |  |  |  | 16,877,599 |  |  |  | 18,193,808 |  |  |  | 2,620,453 |
Non-PRC |  |  | (3,298,768 | ) |  |  | 21,029,024 |  |  |  | (3,684,601 | ) |  |  | (530,693 | )
|  |  | 14,484,406 |  |  |  | 37,906,623 |  |  |  | 14,509,207 |  |  |  | 2,089,760 |
Components of Income Tax | Income taxes consist of:
|  | For the years ended December 31, |
|  | 2014 |  |  | 2015 |  |  | 2016 |  |  | 2016 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
|  | (In thousands) |
Current income tax |  |  | 2,942,173 |  |  |  | 3,213,638 |  |  |  | 3,461,853 |  |  |  | 498,612 |
Income tax refund due to reduced tax rate |  |  | (17,553 | ) |  |  | — |  |  |  | (534,698 | ) |  |  | (77,013 | )
Adjustments of deferred tax assets due to change in tax rates |  |  | 28,146 |  |  |  | 79,947 |  |  |  | (12,085 | ) |  |  | (1,741 | )
Deferred income tax (benefit) expense |  |  | (721,594 | ) |  |  | 2,180,792 |  |  |  | (1,476 | ) |  |  | (213 | )
|  |  | 2,231,172 |  |  |  | 5,474,377 |  |  |  | 2,913,594 |  |  |  | 419,645 |
Reconciliation of Effective Income Tax Provision of Tax Computed By Applying Statutory Income Tax Rate to Pre-Tax Income | The reconciliation of the actual income taxes to the amount of tax computed by applying the aforementioned statutory income tax rate to pre-tax income is as follows:
|  | For the years ended December 31, |
|  | 2014 |  |  | 2015 |  |  | 2016 |  |  | 2016 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
|  | (In thousands, except for per share data) |
Expected taxation at PRC statutory tax rate |  |  | 3,587,693 |  |  |  | 9,476,656 |  |  |  | 3,627,302 |  |  |  | 522,441 |
Effect of differing tax rates in different jurisdictions |  |  | 676,663 |  |  |  | (5,253,700 | ) |  |  | 735,566 |  |  |  | 105,944 |
Non-taxable income |  |  | (12,504 | ) |  |  | (65,411 | ) |  |  | (73,226 | ) |  |  | (10,547 | )
Non-deductible expenses |  |  | 123,245 |  |  |  | 165,264 |  |  |  | 114,534 |  |  |  | 16,496 |
Research and development super-deduction |  |  | (538,305 | ) |  |  | (767,858 | ) |  |  | (725,800 | ) |  |  | (104,537 | )
Effect of PRC preferential tax rates and tax holiday |  |  | (1,897,184 | ) |  |  | (1,547,392 | ) |  |  | (1,851,421 | ) |  |  | (266,660 | )
Effect of tax rate changes on deferred taxes |  |  | 28,146 |  |  |  | 79,947 |  |  |  | (12,085 | ) |  |  | (1,741 | )
Over-accrued EIT for previous years |  |  | (153,121 | ) |  |  | (248,673 | ) |  |  | (519,631 | ) |  |  | (74,842 | )
PRC withholding tax |  |  | — |  |  |  | 2,470,733 |  |  |  | 282,838 |  |  |  | 40,737 |
Addition to valuation allowance |  |  | 416,539 |  |  |  | 1,164,811 |  |  |  | 1,335,517 |  |  |  | 192,354 |
Taxation for the year |  |  | 2,231,172 |  |  |  | 5,474,377 |  |  |  | 2,913,594 |  |  |  | 419,645 |
Effective tax rate |  |  | 15.41 | % |  |  | 14.44 | % |  |  | 20.08 | % |  |  | 20.08 | %
Effect of preferential tax rates inside the PRC on basic earnings per Class A and Class B ordinary share |  |  | 53.61 |  |  |  | 44.31 |  |  |  | 53.41 |  |  |  | 7.69 |
Tax Effects of Temporary Differences that Gave Rise to Deferred Tax Balances | The tax effects of temporary differences that gave rise to the deferred tax balances at December 31, 2015 and 2016 are as follows:
|  | As of December 31, |
|  | 2015 |  |  | 2016 |  |  | 2016 |
|  | RMB |  |  | RMB |  |  | US$ |
|  | (In thousands) |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |
Provision for doubtful receivables |  |  | 120,612 |  |  |  | 137,901 |  |  |  | 19,862 |
Accrued expenses, payroll and others |  |  | 1,745,810 |  |  |  | 2,715,136 |  |  |  | 391,061 |
Fixed assets depreciation |  |  | 19,659 |  |  |  | 26,421 |  |  |  | 3,805 |
Net operating loss carry-forward |  |  | 1,320,496 |  |  |  | 1,727,031 |  |  |  | 248,744 |
Less: valuation allowance |  |  | (2,198,403 | ) |  |  | (3,506,259 | ) |  |  | (505,006 | )
Deferred tax assets, net |  |  | 1,008,174 |  |  |  | 1,100,230 |  |  |  | 158,466 |
|  | As of December 31, |
|  | 2015 |  |  | 2016 |  |  | 2016 |
|  | RMB |  |  | RMB |  |  | US$ |
|  | (In thousands) |
Deferred tax liabilities: |  |  |  |
Long-lived assets arising from acquisitions |  |  | 359,531 |  |  |  | 248,251 |  |  |  | 35,756 |
Withholding tax on PRC subsidiaries’ undistributed earnings |  |  | 592,719 |  |  |  | 632,859 |  |  |  | 91,151 |
Withholding tax on capital gains derived from PRC |  |  | 2,489,040 |  |  |  | 2,708,125 |  |  |  | 390,050 |
|  |  | 3,441,290 |  |  |  | 3,589,235 |  |  |  | 516,957 |

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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 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32537-109319 + Details
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