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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Loss Before Income Taxes By Jurisdiction

The Group’s loss before income taxes by jurisdiction consisted of:

		For the years ended December 31,
		2019				2020				2021				2021
		RMB				RMB				RMB				US$
		(in thousands)
Non-PRC			(114,137	)			(178,916	)			20,929				3,284
PRC			(1,759,246	)			(2,997,998	)			(6,440,615	)			(1,010,673	)
Total			(1,873,383	)			(3,176,914	)			(6,419,686	)			(1,007,389	)

Schedule of Reconciliations of The Income Tax Expenses

The reconciliations of the income tax expenses for the years ended December 31, 2019, 2020 and 2021 were as follows: 

		For the years ended December 31,
		2019				2020				2021				2021
		RMB				RMB				RMB				US$
		(in thousands)
Loss before income tax expense			(1,873,383	)			(3,176,914	)			(6,419,686	)			(1,007,389	)
PRC statutory tax rate			25	%			25	%			25	%			25	%
Income tax benefit computed at the statutory income tax rate			(468,346	)			(794,228	)			(1,604,922	)			(251,847	)
Non-deductible expenses			17,455				6,368				(8,320	)			(1,306	)
Transfer pricing adjustment			—				—				102,468				16,079
Non-taxable income			—				(126	)			(1,561	)			(245	)
Research and development super-deduction			(5,831	)			(55,306	)			64,806				10,170
Statutory income/(expense)			80,846				7,298				(5,244	)			(823	)
Effect of preferential tax			137,154				22,992				5,022				788
Changes in valuation allowances			353,871				784,611				1,465,818				230,019
Impact of changes in tax rate on deferred tax			(143,683	)			(16,464	)			(5,023	)			(788	)
Effect of income tax rate difference in other jurisdictions			28,534				44,855				(3,671	)			(576	)
Income tax expenses			—				—				9,373				1,471

Schedule of Deferred Tax Assets And Liabilities

The principal components of the Group’s deferred income tax assets and liabilities as of December 31, 2020 and 2021 are as follows:

		As of December 31,
		2020				2021				2021
		RMB				RMB				US$
		(in thousands)
Deferred tax assets:
Operating lease liabilities			366,618				553,397				86,840
Accrued expenses and other current liabilities			6,139				4,134				649
Government subsidies			—				15,000				2,354
Tax losses carried forward			1,235,164				2,700,304				423,736
Less: valuation allowances*			(1,253,620	)			(2,719,438	)			(426,739	)
Total deferred tax assets, net.			354,301				553,397				86,840
Deferred tax liabilities:
Operating lease right-of-use assets			(354,301	)			(553,397	)			(86,840	)
Total deferred tax liabilities, net.			(354,301	)			(553,397	)			(86,840	)
Deferred tax assets/liabilities, net			—				—				—

* The Company operates through its PRC subsidiaries and evaluates the potential realization of deferred tax assets on an entity basis. The Group recorded valuation allowances against deferred tax assets of those PRC subsidiaries that are in a three-year cumulative financial loss or had incurred losses since inception as of December 31, 2020 and 2021. In making such determination, the Group also evaluates a variety of factors including the Group’s operating history, accumulated deficit, existence of taxable temporary differences and reversal periods.

Schedule of Unrecognized Tax Benefits

The unrecognized tax benefits of the Group as of December 31, 2020 and 2021 are as follows:

		As of December 31,
		2020				2021				2021
		RMB				RMB				US$
		(in thousands)
Balance at beginning of the year			593				593				93
Additions			—				117,468				18,433
Decreases			—				—				—
Settlement			—				(593	)			(93	)
Balance at end of the year			593				117,468				18,433

Schedule Of Components Of Income Tax Expense Benefit

The current and deferred components of income tax expenses appearing in the consolidated statements of comprehensive loss are as follows:

		For the years ended December 31,
		2019				2020				2021				2021
		RMB				RMB				RMB				US$
		(in thousands)
Current tax			—				—				9,373				1,471
Deferred tax			—				—				—				—
Total			—				—				9,373				1,471

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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, excluding amounts pertaining to examined tax returns.

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