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Taxation (Tables) | 12 Months Ended
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Dec. 31, 2020
Taxation |
Schedule of composition of income tax expenses |
|  | For the Year Ended December 31, |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | RMB in thousands |
Current income tax expenses |  |  | 14,909 |  |  |  | 29,452 |  |  |  | 48,081 |
Withholding income tax expenses |  |  | 11,079 |  |  |  | 16,894 |  |  |  | 18,754 |
Deferred tax benefits |  |  | — |  |  |  | (10,479 | ) |  |  | (13,466 | )
Total |  |  | 25,988 |  |  |  | 35,867 |  |  |  | 53,369 |
Schedule of reconciliation of the differences between the statutory income tax rate and the Group's effective income tax rate |
|  | For the Year Ended December 31, |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | % |  |  | % |  |  | % |
Statutory income tax rate |  |  | 25.00 |  |  |  | 25.00 |  |  |  | 25.00 |
Permanent differences |  |  | (3.76 | ) |  |  | (0.83 | ) |  |  | 0.60 |
Tax rate difference from statutory rate in other jurisdictions* |  |  | (0.92 | ) |  |  | (0.39 | ) |  |  | (3.90 | )
Tax effect of preferential tax treatments |  |  | (3.15 | ) |  |  | (8.48 | ) |  |  | (8.29 | )
Withholding tax |  |  | (2.05 | ) |  |  | (1.33 | ) |  |  | (0.63 | )
Change in valuation allowance |  |  | (19.94 | ) |  |  | (16.80 | ) |  |  | (14.56 | )
Effective income tax rate |  |  | (4.82 | ) |  |  | (2.83 | ) |  |  | (1.78 | )
* | It is primarily due to the tax effect of the Company as a tax-exempt entity incorporated in the Cayman Islands.
Schedule of net operating tax loss carry forwards |
|  | RMB in thousands |
Loss expiring in 2021 |  |  | 43,751 |
Loss expiring in 2022 |  |  | 44,711 |
Loss expiring in 2023 |  |  | 83,876 |
Loss expiring in 2024 |  |  | 208,366 |
Loss expiring in 2025 and thereafter |  |  | 3,201,799 |
Total |  |  | 3,582,503 |
Schedule of tax impact of significant temporary differences that give rise to the deferred tax assets and liabilities |
|  | December 31, 2018 |  |  | December 31, 2019 |  |  | December 31, 2020 |
|  | RMB in thousands |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |
Deferred revenue |  |  | 90,311 |  |  |  | 95,806 |  |  |  | 163,620 |
Accrued expenses and other payables |  |  | 25,984 |  |  |  | 82,351 |  |  |  | 128,886 |
Advertising expenses in excess of deduction limit |  |  | 312 |  |  |  | 7,507 |  |  |  | 65,674 |
Net operating tax loss carry forwards |  |  | 176,439 |  |  |  | 360,975 |  |  |  | 621,035 |
Others |  |  | 909 |  |  |  | 1,199 |  |  |  | 19,036 |
Total deferred tax assets |  |  | 293,955 |  |  |  | 547,838 |  |  |  | 998,251 |
Less: valuation allowance |  |  | (293,955 | ) |  |  | (537,359 | ) |  |  | (977,333 | )
Net deferred tax assets |  |  | — |  |  |  | 10,479 |  |  |  | 20,918 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |
Acquired intangible assets (Note 24) |  |  | — |  |  |  | — |  |  |  | (46,112 | )
Total deferred tax liabilities |  |  | — |  |  |  | — |  |  |  | (46,112 | )
Schedule of movement of the aggregate valuation allowances for deferred tax assets |
|  | Balance at January 1 |  |  | Re-measurement due to applicable preferential tax rate |  |  | Addition |  |  | Expiration of loss carry forward and impact of disposal of subsidiaries |  |  | Balance at December 31 |
|  | RMB in thousands |
2018 |  |  | (157,264 | ) |  |  | 22,502 |  |  |  | (159,690 | ) |  |  | 497 |  |  |  | (293,955 | )
2019 |  |  | (293,955 | ) |  |  | — |  |  |  | (248,896 | ) |  |  | 5,492 |  |  |  | (537,359 | )
2020 |  |  | (537,359 | ) |  |  | 105 |  |  |  | (484,445 | ) |  |  | 44,366 |  |  |  | (977,333 | )

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