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Income tax (Tables) | 12 Months Ended
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Dec. 31, 2016
Income tax [Abstract] |
Schedule of the current and deferred portions of income tax expense included in the consolidated statements of operations |
|  | For the year ended December 31, |
|  | 2014 |  | 2015 |  | 2016 |
|  | RMB |  | RMB |  | RMB |
Current income tax expenses |  |  | (200,034) |  |  | (203,366) |  |  | (288,282) |
Deferred income tax benefits |  |  | 45,751 |  |  | 25,039 |  |  | 7,768 |
Income tax expense for the year |  |  | (154,283) |  |  | (178,327) |  |  | (280,514) |
Schedule of the reconciliation of total tax expense computed by applying the respective statutory income tax rate to pre-tax income |
|  | For the year ended December 31, |
|  | 2014 |  | 2015 |  | 2016 |
|  | RMB |  | RMB |  | RMB |
PRC Statutory income tax rate |  |  | (25.0) | % |  | (25.0) | % |  | (25.0) | %
Effect of preferential tax rate |  |  | 13.1 | % |  | 14.0 | % |  | 11.6 | %
Effect of tax-exempt entities |  |  | 1.1 | % |  | (1.6) | % |  | (1.7) | %
Effect of change in tax rate |  |  | - |  |  | 0.5 | % |  | - |
Permanent differences (i) |  |  | (3.5) | % |  | (3.8) | % |  | (1.1) | %
Change in valuation allowance |  |  | (0.4) | % |  | (1.7) | % |  | (1.5) | %
Effect of Super Deduction available to the Group |  |  | 2.0 | % |  | 2.3 | % |  | 2.0 | %
Effective income tax rate |  |  | (12.7) | % |  | (15.3) | % |  | (15.7) | %
(i) Permanent differences mainly arise from expenses not deductible for tax purposes including primarily share based compensation costs and expenses incurred by subsidiaries and VIEs.
Schedule of the tax effects of temporary differences that give rise to the deferred tax asset balances |
|  | December 31, |
|  | 2015 |  | 2016 |
|  | RMB |  | RMB |
Deferred tax assets: |  |  |  |  |  |  |
Allowance for doubtful accounts receivable, accrued expense and others not currently deductible for tax purposes |  |  | 83,503 |  |  | 65,721 |
Tax loss carried forward |  |  | 39,904 |  |  | 66,816 |
Deferred revenue |  |  | 48,244 |  |  | 57,284 |
Impairment of investment |  |  | 1,698 |  |  | 7,949 |
Others |  |  | 251 |  |  | 753 |
Valuation allowance (i) |  |  | (53,316) |  |  | (80,712) |
Total deferred tax assets, net |  |  | 120,284 |  |  | 117,811 |
Deferred tax liabilities: |  |  |  |  |  |  |
Related to acquired intangible assets |  |  | 16,817 |  |  | 3,281 |
Others |  |  | - |  |  | 4,777 |
Total deferred tax liabilities, net |  |  | 16,817 |  |  | 8,058 |
| (i) | Valuation allowance is provided against deferred tax assets when the Group determines that it is more likely than not that the deferred tax assets will not be utilized in the future. In making such determination, the Group considered factors including future taxable income exclusive of reversing temporary differences and tax loss carry forwards. Valuation allowance was provided for net operating loss carry forward because it was more likely than not that such deferred tax assets would not be realized based on the Group’s estimate of its future taxable income. If events occur in the future that allow the Group to realize more of its deferred income tax than the presently recorded amounts, an adjustment to the valuation allowances will result in a decrease in tax expense when those events occur.
Schedule of the net operating tax loss carry forwards |
|  | Amount |
|  | RMB |
2017 |  |  | - |
2018 |  |  | 9,428 |
2019 |  |  | 28,373 |
2020 |  |  | 78,713 |
2021 |  |  | 178,724 |
Total |  |  | 295,238 |

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- 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32639-109319 + Details
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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32537-109319 + Details
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- 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32687-109319 + Details
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- 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32559-109319 + Details
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