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Taxation (Tables) | 12 Months Ended
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Dec. 31, 2017
Taxation [Abstract] |
Schedule of Current and Deferred Portions of Income Tax Expense |
Continuing operations |  | Years ended December 31, |
(In thousands) |  | 2015 |  | 2016 |  | 2017 |
Current income tax expenses /(benefit) |  |  | 289 |  |  | 71 |  |  | (38) |
Deferred income tax benefit |  |  | (4,034) |  |  | (2,540) |  |  | (2,214) |
Income tax benefit |  |  | (3,745) |  |  | (2,469) |  |  | (2,252) |
Summary of Aggregate Amount and Per Share Effect of Tax Holiday |
|  | Years ended December 31, |
|  | 2015 |  | 2016 |  | 2017 |
Aggregate dollar effect (In thousands) |  |  | (830) |  |  | (1,430) |  |  | (4,102) |
Per share effect—basic |  |  | 0.00 |  |  | 0.00 |  |  | (0.01) |
Per share effect—diluted |  |  | 0.00 |  |  | 0.00 |  |  | (0.01) |
Reconciliation of Total Tax Expense (Benefit) | The reconciliation of total tax benefit computed by applying the respective statutory income tax rates to pre-tax loss is as follows:
Continuing operations |  | Years ended December 31, |
(In thousands) |  | 2015 |  | 2016 |  | 2017 |
Income tax benefit at PRC statutory rate (based on statutory tax rate applicable to enterprises in China) |  |  | (5,202) |  |  | (8,319) |  |  | (11,617) |
Effects of differences in tax rates in different jurisdictions applicable to entities of the Group outside of the PRC |  |  | 2,400 |  |  | 2,145 |  |  | 1,341 |
Non-deductible expenses |  |  | 14 |  |  | 12 |  |  | 32 |
Effect of Super Deduction available to Shenzhen Xunlei |  |  | — |  |  | (901) |  |  | (546) |
Effect of tax holiday |  |  | 1,537 |  |  | 2,234 |  |  | 4,102 |
Change in valuation allowance of deferred tax assets |  |  | 4,750 |  |  | — |  |  | 6,748 |
Effect on deferred tax assets due to change in tax rates |  |  | (8) |  |  | — |  |  | — |
Outside basis difference arising from VIE and its subsidiaries in the PRC |  |  | (2,174) |  |  | (5,743) |  |  | (652) |
Expiration of tax loss |  |  | 290 |  |  | 91 |  |  | — |
Others |  |  | (5,352) |  |  | 8,012 |  |  | (1,660) |
Income tax benefit |  |  | (3,745) |  |  | (2,469) |  |  | (2,252) |
Summary of Changes in Deferred Tax Asset and Liability Balances | The tax effects of temporary differences that give rise to the deferred tax asset and liability balances at December 31, 2016 and 2017 are as follows:
(In thousands) |  | December 31, 2016 |  | December 31, 2017 |
Deferred tax assets, current portion: |  |  |  |  |  |  |
Net operating loss carried forward (note a) |  |  | 1,276 |  |  | — |
Amortization of intangible assets arising from intragroup transactions (note b) |  |  | 51 |  |  | — |
Valuation allowance |  |  | (106) |  |  | — |
Deferred tax assets, current portion, net |  |  | 1,221 |  |  | — |
Deferred tax assets, non-current portion: |  |  |  |  |  |  |
Net operating losses carried forward (note a) |  |  | 12,093 |  |  | 19,246 |
Impairment of long-term equity investment |  |  | 348 |  |  | 562 |
Allowance for advance to suppliers |  |  | 576 |  |  | 88 |
Impairment of intangible assets |  |  | — |  |  | 686 |
Impairment of property and equipment |  |  | — |  |  | 151 |
Impairment of other receivables |  |  | — |  |  | 1,938 |
Valuation allowance |  |  | (9,745) |  |  | (16,599) |
Deferred tax assets, non-current portion, net (note d) |  |  | 3,272 |  |  | 6,072 |
Deferred tax liabilities, non-current portion: |  |  |  |  |  |  |
Outside basis difference (note c) |  |  | (635) |  |  | — |
Summary of Net Operating Tax Loss Carryforwards |
Note a: | As of December 31, 2017, the Group had tax loss carryforwards of USD 10,314,000, which can be carried forward to offset future taxable income. The net operating tax loss carryforwards will begin to expire as follows:
(In thousands) |  |  |  |
2018 |  |  | 5,721 |
2019 |  |  | 3,389 |
2020 |  |  | 555 |
2021 |  |  | 75 |
2022 and thereafter |  |  | 574 |
|  |  | 10,314 |
Note b: | Before 2008, Giganology Shenzhen sold several self-developed software at a market valuation of approximately RMB 42 million (USD 6.4 million) to Shenzhen Xunlei. Shenzhen Xunlei was entitled to capitalize the amounts as intangible assets for tax purposes and the respective amortization charges could be entitled to claim tax deduction. As a result, this transaction had created a temporary difference between the accounting base (on a group basis) and the tax base (on Shenzhen Xunlei standalone basis) and led to origination of a deferred tax asset.
| Note c: | The deferred tax liabilities arising from the aggregate retained earnings and reserves of the VIE and its subsidiaries that are expected to be recovered by Giganology Shenzhen and other affiliates of the Group in the future periods, amounted to USD 2,541,000 and nil as of December 31, 2016 and 2017, respectively.
| Note d: | As at December 31, 2017, the deferred tax asset and liability balances are expected to be recoverable as follows:
Disclosure of Deferred Tax Asset And Liability Balances That Are Expected To Be Recoverable [Table Text Block] | As at December 31, 2017, the deferred tax asset and liability balances are expected to be recoverable as follows:
(In thousands) |  |  |  |
Within one year |  |  | 6,033 |
After one year |  |  | 39 |
|  |  | 6,072 |
Schedule of Movement of Valuation Allowance |
|  | Years ended December 31, |
(In thousands) |  | 2015 |  | 2016 |  | 2017 |
Beginning balance |  |  | (291) |  |  | (4,559) |  |  | (9,851) |
Additions |  |  | (4,268) |  |  | (5,292) |  |  | (6,748) |
Write-off |  |  | — |  |  | — |  |  | — |
Ending balance |  |  | (4,559) |  |  | (9,851) |  |  | (16,599) |

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