XML 80 R44.htm IDEA: XBRL DOCUMENT v3.20.4

Taxation (Tables)

12 Months Ended

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	)

X

- References

No definition available.

+ Details

Name:	bili_TaxationAbstract
Namespace Prefix:	bili_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

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

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32559-109319

+ Details

Name:	us-gaap_SummaryOfOperatingLossCarryforwardsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319

+ Details

Name:	us-gaap_SummaryOfValuationAllowanceTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration