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Taxation (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Income before Income Tax Expenses

The Company had minimal operations in jurisdictions other than the PRC. Income before income tax expenses consists of:

		Year ended December 31,
		2012				2013				2014
		RMB				RMB				RMB				US$
PRC			317,844				570,659				946,261				152,510
Non PRC			(13,975	)			(2,203	)			(4,800	)			(774	)
			303,869				568,456				941,461				151,736

Income Tax Expense

The income tax expense is comprised of:

		Year ended December 31,
		2012				2013				2014
		RMB				RMB				RMB				US$
Current			84,851				136,047				187,447				30,211
Deferred			6,137				(23,753	)			5,334				860
			90,988				112,294				192,781				31,071

Reconciliation of Income Tax Expense

The reconciliation of income tax expense for the years ended December 31, 2012, 2013 and 2014 is as follows:

		Year ended December 31,
		2012				2013				2014
		RMB				RMB				RMB				US$
Income before income tax expense			303,869				568,456				941,461				151,736
Income tax expense computed at applicable tax rates (25%)			75,967				142,114				235,365				37,935
Non-deductible expenses			14,571				697				8,344				1,345
Valuation allowances			—				2,114				5,493				885
Outside basis difference			30,278				14,254				27,789				4,479
Effect of international tax rate difference			3,494				551				1,200				193
Interest expense relating to unrecognized tax benefits			685				2,115				3,984				642
Effect of preferential tax rate			(34,007	)			(49,551	)			(89,394	)			(14,408	)
Income tax expense			90,988				112,294				192,781				31,071

Components of Deferred Taxes

The significant components of deferred taxes are as follows:

		December 31,
		2013				2014
		RMB				RMB				US$
Deferred tax assets
Current
Allowance for doubtful accounts			367				84				13
Accrued staff cost			19,538				31,463				5,071
Accrued expenses			5,251				7,802				1,258
Revenue recognition			11,174				17,941				2,892
Tax losses			2,437				2,962				477
Less: Valuation allowances			(2,114	)			(2,283	)			(368	)
Net current deferred tax assets			36,653				57,969				9,343
Non-current
Tax losses			—				5,324				858
Less: Valuation allowances			—				(5,324	)			(858	)
Net non-current deferred tax assets			—				—				—
Total deferred tax assets			36,653				57,969				9,343
Deferred tax liabilities
Non-current
Intangible assets			10,816				9,677				1,559
Outside basis difference			470,911				498,700				80,376
Total non-current deferred tax liabilities			481,727				508,377				81,935
Total deferred tax liabilities			481,727				508,377				81,935

Schedule of Unrecognized Tax Benefits

A roll-forward of unrecognized tax benefits is as follows:

		December 31,
		2013				2014
		RMB				RMB				US$
Beginning balance			17,379				26,659				4,297
Additions based on tax positions related to current year			16,514				4,662				751
Decreases based on tax positions related to prior years			(7,234	)			(14,047	)			(2,264	)
Ending balance			26,659				17,274				2,784

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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 income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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