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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2017
Schedule of income (loss) before income taxes |
|  | Year ended December 31, |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
PRC |  |  | 154,095 |  |  |  | (54,764 | ) |  |  | 242,820 |  |  |  | 37,321 |
Non-PRC |  |  | 84,282 |  |  |  | (14,132 | ) |  |  | 1,190,445 |  |  |  | 182,967 |
Total |  |  | 238,377 |  |  |  | (68,896 | ) |  |  | 1,433,265 |  |  |  | 220,288 |
Schedule of current and deferred portions of income tax expenses (benefits) |
|  | Year ended December 31, |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Current income tax expenses |  |  | 70,820 |  |  |  | 41,243 |  |  |  | 82,908 |  |  |  | 12,742 |
Deferred income tax benefits |  |  | (7,080 | ) |  |  | (53,432 | ) |  |  | (25,306 | ) |  |  | (3,889 | )
Income tax expenses (benefits) for the year |  |  | 63,740 |  |  |  | (12,189 | ) |  |  | 57,602 |  |  |  | 8,853 |
Reconciliation of the differences between the statutory tax rate and the effective tax rate for enterprise income tax | A reconciliation of the differences between the statutory tax rate and the effective tax rate for enterprise income tax is as follows:
|  | Year ended December 31, |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Income (loss) before income tax |  |  | 238,377 |  |  |  | (68,896 | ) |  |  | 1,433,265 |  |  |  | 220,288 |
Income tax expense (benefit) computed at the PRC statutory tax rate of 25% |  |  | 59,594 |  |  |  | (17,224 | ) |  |  | 358,316 |  |  |  | 55,072 |
Effect of different tax rates in different jurisdictions |  |  | (21,538 | ) |  |  | (18,988 | ) |  |  | (119,565 | ) |  |  | (18,376 | )
Effect of tax holiday and preferential tax rates |  |  | (35,434 | ) |  |  | (20,969 | ) |  |  | (80,671 | ) |  |  | (12,399 | )
Research and development super-deduction |  |  | (47,179 | ) |  |  | (54,081 | ) |  |  | (50,223 | ) |  |  | (7,719 | )
Non-taxable income(i) |  |  | (251 | ) |  |  | (6,484 | ) |  |  | (188,139 | ) |  |  | (28,916 | )
Non-deductible expenses(ii) |  |  | 84,599 |  |  |  | 81,569 |  |  |  | 71,039 |  |  |  | 10,918 |
Effect of change in tax rate |  |  | 1,464 |  |  |  | 5,009 |  |  |  | 7,279 |  |  |  | 1,119 |
Outside basis difference on investment in VIEs |  |  | 11,378 |  |  |  | (2,847 | ) |  |  | 9,808 |  |  |  | 1,507 |
Withholding tax and others |  |  | 6,160 |  |  |  | 10,962 |  |  |  | 18,149 |  |  |  | 2,789 |
Changes in valuation allowance |  |  | 4,947 |  |  |  | 10,864 |  |  |  | 31,609 |  |  |  | 4,858 |
Income tax expenses (benefits) |  |  | 63,740 |  |  |  | (12,189 | ) |  |  | 57,602 |  |  |  | 8,853 |
(i) | Non-taxable income mainly consist of gains on disposal of subsidiaries and long-term investments that are not subject to tax under the tax laws of different jurisdictions.
(ii) | Non-deductible expenses mainly consist of share-based compensation expenses, entertainments and other expenses that are not allowed to be deducted under the tax laws of different jurisdictions.
Schedule of deferred tax assets and deferred tax liabilities | Deferred taxes were measured using the enacted tax rates for the periods in which the temporary differences are expected to be reversed. The tax effects of temporary differences that give rise to the deferred tax balances as of December 31, 2016 and 2017 are as follows:
|  | As of December 31, |
|  | 2016 |  |  | 2017 |
|  | RMB |  |  | RMB |  |  | US$ |
Deferred tax assets, current portion: |  |  |  |  |  |  |  |  |  |  |  |
Deferred revenue |  |  | 646 |  |  |  | — |  |  |  | — |
Provision for doubtful debts |  |  | 8,495 |  |  |  | — |  |  |  | — |
Tax loss carry forward |  |  | 263 |  |  |  | — |  |  |  | — |
Accrued expenses |  |  | 2,767 |  |  |  | — |  |  |  | — |
Government subsidies |  |  | 2,354 |  |  |  | — |  |  |  | — |
Others |  |  | 1,173 |  |  |  | — |  |  |  | — |
Less: Valuation allowance |  |  | 171 |  |  |  | — |  |  |  | — |
Current deferred tax assets |  |  | 15,527 |  |  |  | — |  |  |  | — |
Deferred tax assets, non-current portion: |  |  |  |  |  |  |  |  |  |  |  |
Deferred revenue |  |  | 1,566 |  |  |  | 1,924 |  |  |  | 296 |
Provision for doubtful debts |  |  | — |  |  |  | 8,132 |  |  |  | 1,250 |
Intangible assets and accrued expense |  |  | 6,560 |  |  |  | 6,653 |  |  |  | 1,022 |
Equity investment loss |  |  | 10,725 |  |  |  | 16,160 |  |  |  | 2,484 |
Tax loss carry forward |  |  | 84,824 |  |  |  | 93,295 |  |  |  | 14,339 |
Share-based compensation |  |  | 11,206 |  |  |  | 1,056 |  |  |  | 162 |
Government subsidies |  |  | — |  |  |  | 1,647 |  |  |  | 253 |
Others |  |  | 1,145 |  |  |  | 758 |  |  |  | 117 |
Less: Valuation allowance |  |  | 41,217 |  |  |  | 71,983 |  |  |  | 11,064 |
Non-current deferred tax assets |  |  | 74,809 |  |  |  | 57,642 |  |  |  | 8,859 |
Deferred tax liabilities, non-current portion: |  |  |  |  |  |  |  |  |  |  |  |
Long-lived assets arising from business acquisitions |  |  | 54,176 |  |  |  | 5,324 |  |  |  | 818 |
Outside basis difference on investment in VIEs |  |  | 58,262 |  |  |  | 68,069 |  |  |  | 10,462 |
Non-current deferred tax liabilities |  |  | 112,438 |  |  |  | 73,393 |  |  |  | 11,280 |
Reconciliation of the beginning and ending amount of unrecognized tax benefit | A reconciliation of the beginning and ending amount of unrecognized tax benefit is as follows:
|  | 2016 |  |  | 2017 |
|  | RMB |  |  | RMB |  |  | US$ |
Balance at January 1 |  |  | 46,615 |  |  |  | 61,557 |  |  |  | 9,461 |
Additions based on tax positions related to current year |  |  | 15,447 |  |  |  | 3,004 |  |  |  | 462 |
Reversal based on tax positions related to prior years |  |  | (505 | ) |  |  | (1,309 | ) |  |  | (201 | )
Balance at December 31 |  |  | 61,557 |  |  |  | 63,252 |  |  |  | 9,722 |

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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=84230637&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=84230637&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=84230637&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
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