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TAXATION (Tables)

12 Months Ended

Dec. 31, 2017

Schedule of income/(loss) from domestic and foreign components before income tax expenses

		2015		2016		2017
		RMB		RMB		RMB
Domestic		1,873,383,988		2,207,474,278		5,834,384,007
Foreign		1,131,979,994		(3,967,579,279	)	(2,327,889,321	)
Total		3,005,363,982		(1,760,105,001	)	3,506,494,686

Schedule of composition of income tax expense

		2015		2016		2017
		RMB		RMB		RMB
Current income tax expense		383,723,730		454,533,605		1,452,424,600
Deferred tax expense/(benefit)		86,464,693		23,475,428		(171,901,260	)
Income tax expense		470,188,423		478,009,033		1,280,523,340

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

		2015		2016		2017
Statutory CIT rate		25	%	25	%	25	%
Tax differential from statutory rate applicable to subsidiaries with preferential tax rates		(5	)%	8	%	6	%
Gain on deconsolidation of a subsidiary with a withholding tax rate of 10% versus the statutory CIT rate		(11	)%	—		—
Non-deductible expenses and non-taxable income incurred		6	%	(50	)%	4	%
Change in valuation allowance		1	%	(10	)%	2	%
Effective CIT rate		16	%	(27	)%	37	%

Schedule of effect of preferential tax on China operations

		2015		2016		2017
		RMB		RMB		RMB
Tax holiday effect		162,896,542		177,799,057		345,292,589
Basic net income per ADS effect		1.08		0.38		0.65
Diluted net income per ADS effect		0.86		0.38		0.60

Schedule of significant components of deferred tax assets and liabilities

		2016		2017
		RMB		RMB
Accrued expenses		149,205,615		331,524,551
Loss carry forward		159,747,175		150,575,892
Accrued liability for customer reward related programs		122,635,196		99,188,976
Accrued staff salary		55,228,349		4,018,972
Others		38,782,032		73,875,163
Less: Valuation allowance of deferred tax assets		(150,286,773	)	(197,214,279	)
Total deferred tax assets		375,311,594		461,969,275
Deferred tax liabilities:
Recognition of intangible assets arise from business combinations and unrealized holding gain		(3,607,882,808	)	(3,847,440,251	)
Net deferred tax assets/(liabilities)		(3,232,571,214	)	(3,385,470,976	)

Schedule of movement of valuation allowances

		2015		2016		2017
		RMB		RMB		RMB
Balance at beginning of year		183,449,500		31,489,450		150,286,773
Current year additions		31,590,648		118,797,323		46,927,506
Deconsolidation of Tujia		(183,550,698	)	—		—
Balance at end of year		31,489,450		150,286,773		197,214,279

Subsidiaries

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

		Impact on the effective tax rates
				2015		2016		2017
Ctrip Computer Technology (Shanghai) Co., Ltd.		15	%	(1.4	)%	4.2	%	(1.6	)%
Ctrip Travel Information Technology (Shanghai) Co., Ltd.		15	%	(0.4	)%	1.9	%	(1.6	)%
Ctrip Travel Network Technology (Shanghai) Co., Ltd.		15	%	(3.0	)%	7.4	%	(1.6	)%
Chengdu Information Technology Co., Ltd.		15	%	(0.6	)%	1.4	%	(2.1	)%
The Company and its subsidiaries in Hong Kong and		16.5	%,
Cayman		0	%	(0.3	)%	0.8	%	15.4	%
Qunar and subsidiaries		15	%	—		(5.9	)%	(1.0	)%
Others		16.5%, 15%, 0	%	0.40	%	(1.6	)%	(1.1	)%
Total				(5.3	)%	8.2	%	6.4	%

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.

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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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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