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Taxation (Tables) | 12 Months Ended
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Dec. 31, 2022
Taxation |
Schedule of composition of income tax expenses | The following table presents the composition of income tax expenses for the years ended December 31, 2020, 2021 and 2022:
|  | For the Year Ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | RMB in thousands |
Current income tax expenses |  |  | 48,081 |  |  |  | 102,715 |  |  |  | 122,451 |
Withholding income tax expenses |  |  | 18,754 |  |  |  | 14,066 |  |  |  | 18,189 |
Deferred tax benefits |  |  | (13,466 | ) |  |  | (21,492 | ) |  |  | (36,495 | )
Total |  |  | 53,369 |  |  |  | 95,289 |  |  |  | 104,145 |
Schedule of reconciliation of the differences between the statutory income tax rate and the Group's effective income tax rate | The following table presents a reconciliation of the differences between the statutory income tax rate and the Group’s effective income tax rate for the years ended December 31, 2020, 2021 and 2022:
|  | For the Year Ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | % |  |  | % |  |  | % |
Statutory income tax rate |  |  | 25.00 |  |  |  | 25.00 |  |  |  | 25.00 |
Permanent differences |  |  | 0.60 |  |  |  | (1.19 | ) |  |  | 6.74 |
Tax rate difference from statutory rate in other jurisdictions* |  |  | (3.90 | ) |  |  | (1.43 | ) |  |  | (3.19 | )
Tax effect of preferential tax treatments |  |  | (8.29 | ) |  |  | (7.94 | ) |  |  | (8.91 | )
Withholding tax |  |  | (0.63 | ) |  |  | (0.21 | ) |  |  | (0.25 | )
Change in valuation allowance |  |  | (14.56 | ) |  |  | (15.65 | ) |  |  | (20.79 | )
Effective income tax rate |  |  | (1.78 | ) |  |  | (1.42 | ) |  |  | (1.40 | )
* | 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 | As of December 31, 2022, certain entities of the Group had net operating tax loss carry forwards as follows:
|  | RMB in thousands |
Loss expiring in 2023 |  |  | 88,466 |
Loss expiring in 2024 |  |  | 189,744 |
Loss expiring in 2025 |  |  | 269,421 |
Loss expiring in 2026 |  |  | 952,055 |
Loss expiring in 2027 and thereafter |  |  | 14,406,710 |
Total |  |  | 15,906,396 |
Schedule of tax impact of significant temporary differences that give rise to the deferred tax assets and liabilities | The following table presents the tax impact of significant temporary differences that give rise to the deferred tax assets and liabilities as of December 31, 2021 and 2022:
|  | December 31, 2021 |  |  | December 31, 2022 |
|  | RMB in thousands |
Deferred tax assets: |  |  |  |  |  |  |  |
Deferred revenue |  |  | 143,688 |  |  |  | 473,200 |
Accrued expenses and other payables |  |  | 150,092 |  |  |  | 112,780 |
Advertising expenses in excess of deduction limit |  |  | 130,720 |  |  |  | 284,205 |
Net operating tax loss carry forwards |  |  | 1,662,884 |  |  |  | 2,684,042 |
Others |  |  | 71,048 |  |  |  | 146,831 |
Total deferred tax assets |  |  | 2,158,432 |  |  |  | 3,701,058 |
Less: valuation allowance |  |  | (2,122,077 | ) |  |  | (3,657,467 | )
Net deferred tax assets |  |  | 36,355 |  |  |  | 43,591 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Acquired intangible assets (Note 25) |  |  | (82,191 | ) |  |  | (110,923 | )
Total deferred tax liabilities |  |  | (82,191 | ) |  |  | (110,923 | )
Schedule of movement of the aggregate valuation allowances for deferred tax assets | The following table sets forth the movement of the aggregate valuation allowances for deferred tax assets for the periods presented:
|  | 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 |
2020 |  |  | (537,359 | ) |  |  | 105 |  |  |  | (484,445 | ) |  |  | 44,366 |  |  |  | (977,333 | )
2021 |  |  | (977,333 | ) |  |  | — |  |  |  | (1,154,342 | ) |  |  | 9,598 |  |  |  | (2,122,077 | )
2022 |  |  | (2,122,077 | ) |  |  | — |  |  |  | (1,543,301 | ) |  |  | 7,911 |  |  |  | (3,657,467 | )

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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