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Taxation (Tables)

12 Months Ended

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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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.

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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.

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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.

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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.

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