XML 64 R45.htm IDEA: XBRL DOCUMENT v3.23.1

Taxation (Tables)

12 Months Ended

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	)

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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32559-109319

+ Details

Name:	us-gaap_SummaryOfOperatingLossCarryforwardsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319

+ Details

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