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TAXATION (Tables)

12 Months Ended

Dec. 31, 2022

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

Income/(loss) from domestic and foreign components before income tax expenses and equity in (loss)/income of affiliates (RMB in millions):

		2020				2021				2022
Domestic			4,230				2,615				3,501
Foreign			(5,455	)			(3,086	)			(866	)
Total			(1,225	)			(471	)			2,635

Schedule of composition of income tax expense

The current and deferred portion of income tax expense were as follows (RMB in millions):

		2020				2021				2022
Current income tax expense			848				607				387
Deferred tax (benefit)/expense			(493	)			(337	)			295
Income tax expense			355				270				682

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

The reconciliation between 25% which is the PRC statutory tax rate and the Company’s effective tax rate were as follows:

		2020				2021				2022
Statutory tax rate			25	%			25	%			25	%
Non-deductible expenses and non-taxable income incurred
— Share-based compensation expenses			(38	%)			(89	%)			6	%
— Change in fair value of equity securities investments and exchangeable senior notes			0	%			(21	%)			(22	%)
— Gain on deconsolidation of a subsidiary			15	%			—				—
— Others			3	%			1	%			(2	%)
R&D expense super deduction			—				65	%			(16	%)
Effect of tax holiday			27	%			75	%			(7	%)
Difference in tax rates of subsidiaries outside PRC			(37	%)			(37	%)			19	%
Changes in valuation allowance			(24	%)			(76	%)			23	%
Effective EIT rate			(29	%)			(57	%)			26	%

Schedule of effect of preferential tax on China operations

The following table sets forth the effect of tax holiday on China operations:

		2020				2021				2022
		RMB (in millions, except per share data)
Tax holiday effect			370				359				183
Basic net income per ADS effect			0.62				0.57				0.28
Diluted net income per ADS effect			0.62				0.57				0.28

Schedule of significant components of deferred tax assets and liabilities

Significant components of deferred tax assets and liabilities were as follows (RMB in millions):

		2021				2022
Deferred tax assets
Accrued expenses			731				893
Loss carry forwards			1,393				1,646
Accrued liability for rewards programs			40				56
Accrued staff salary			98				42
Others			314				200
Less: Valuation allowance of deferred tax assets			(892	)			(1,513	)
			1,684				1,324
Deferred tax liabilities:
Recognition of intangible assets arise from business combinations and unrealized holding gain			(3,527	)			(3,487	)
Net deferred tax liabilities			(1,843	)			(2,163	)

Schedule of movement of valuation allowances

Movement of valuation allowances were as follows (RMB in millions):

		2020				2021				2022
Balance at beginning of year			482				589				892
Changes in current year			107				303				621
Balance at end of year			589				892				1,513

Subsidiaries

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

The impacts on effective tax rates from the Company’s subsidiaries with different tax rates of subsidiaries outside PRC and tax holiday are as follows:

				2020				2021				2022
Ctrip Computer Technology		15%			15.4	%			31.9	%			(2.7	%)
Ctrip Travel Information		15%			(0.7	%)			(4.1	%)			0.2	%
Ctrip Travel Network		15%			14.1	%			16.0	%			(2.7	%)
Chengdu Information		15%			6.8	%			7.3	%			(0.8	%)
Beijing Hujinxinrong Technology Co., Ltd		15%			(2.0	%)			14.3	%			(2.2	%)
The Company and its subsidiaries in Hong Kong, Singapore, UK and Cayman Islands		0%-19%			(44.6	%)			(38.8	%)			19.6	%
Qunar and subsidiaries		15%			(2.5	%)			6.6	%			(0.2	%)
Others		various			3.5	%			4.8	%			0.8	%
Total					(10.0	%)			38.0	%			12.0	%

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- 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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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 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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