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Taxation (Tables) | 12 Months Ended
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Dec. 31, 2024
Taxation |
Schedule of composition of income tax expense/(benefit) | The following table presents the composition of income tax expense/(benefit) for the years ended December 31, 2022, 2023 and 2024:
|  | For the Year Ended December 31, |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | RMB in thousands |
Current income tax expenses |  |  | 122,451 |  |  |  | 81,797 |  |  |  | 55,738 |
Withholding income tax expenses |  |  | 18,189 |  |  |  | 22,284 |  |  |  | 17,836 |
Deferred tax benefits |  |  | (36,495 | ) |  |  | (25,376 | ) |  |  | (110,118 | )
Total |  |  | 104,145 |  |  |  | 78,705 |  |  |  | (36,544 | )
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, 2022, 2023 and 2024:
|  | For the Year Ended December 31, |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | % |  |  | % |  |  | % |
Statutory income tax rate |  |  | 25.00 |  |  |  | 25.00 |  |  |  | 25.00 |
Permanent differences |  |  | 6.74 |  |  |  | (1.33 | ) |  |  | 5.30 |
Tax rate difference from statutory rate in other jurisdictions* |  |  | (3.19 | ) |  |  | (2.96 | ) |  |  | (7.80 | )
Tax effect of preferential tax treatments |  |  | (8.91 | ) |  |  | (4.73 | ) |  |  | (9.49 | )
Withholding tax |  |  | (0.25 | ) |  |  | (0.47 | ) |  |  | (1.29 | )
Change in valuation allowance |  |  | (20.79 | ) |  |  | (17.17 | ) |  |  | (9.11 | )
Effective income tax rate |  |  | (1.40 | ) |  |  | (1.66 | ) |  |  | 2.61 |
* | It is primarily due to the tax effect of the Company as a tax-exempt entity incorporated in Hong Kong and the Cayman Islands.
Schedule of net operating tax loss carry forwards | As of December 31, 2024, certain entities of the Group had net operating tax loss carry forwards as follows:
|  | RMB in thousands |
Loss expiring in 2025 |  |  | 138,823 |
Loss expiring in 2026 |  |  | 482,108 |
Loss expiring in 2027 |  |  | 878,056 |
Loss expiring in 2028 |  |  | 896,797 |
Loss expiring in 2029 and thereafter |  |  | 18,486,822 |
Total |  |  | 20,882,606 |
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, 2023 and 2024:
|  | December 31, 2023 |  |  | December 31, 2024 |
|  | RMB in thousands |
Deferred tax assets: |  |  |  |  |  |  |  |
Deferred revenue |  |  | 280,872 |  |  |  | 265,876 |
Net operating tax loss carry forwards |  |  | 3,542,650 |  |  |  | 3,490,177 |
Accruals and others* |  |  | 667,180 |  |  |  | 940,900 |
Total deferred tax assets |  |  | 4,490,702 |  |  |  | 4,696,953 |
Less: valuation allowance |  |  | (4,444,111 | ) |  |  | (4,561,822 | )
Net deferred tax assets |  |  | 46,591 |  |  |  | 135,131 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Acquired intangible assets |  |  | (88,547 | ) |  |  | (66,969 | )
Total deferred tax liabilities |  |  | (88,547 | ) |  |  | (66,969 | )
* | Accrued and others primary represent accrued expenses which are not deductible until paid under PRC laws, as well as non-deductible advertising expenses.
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 for HNTE |  |  | Addition |  |  | Expiration of loss carry forward and impact of disposal/close of subsidiaries |  |  | Balance at December 31 |
2022 |  |  | (2,122,077 | ) |  |  | — |  |  |  | (1,543,301 | ) |  |  | 7,911 |  |  |  | (3,657,467 | )
2023 |  |  | (3,657,467 | ) |  |  | (18,437 | ) |  |  | (822,414 | ) |  |  | 54,207 |  |  |  | (4,444,111 | )
2024 |  |  | (4,444,111 | ) |  |  | — |  |  |  | (129,769 | ) |  |  | 12,058 |  |  |  | (4,561,822 | )

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