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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Taxes [Abstract]

Schedule of reconciliation between the effective income tax rate and the PRC statutory income tax rate [Table Text Block]

		For Years Ended December 31,
		2013		2014		2015
		%		%		%
PRC Statutory income tax rates		25.0		25.0		25.0
Change in valuation allowance		(20.1	)	(22.4	)	(22.5	)
Permanent book — tax difference		(4.9	)	(12.1	)	(0.1	)
Difference in EIT rates of certain subsidiaries		0.0		0.0		(3.1	)
Effect of tax holiday		—		9.5		0.7
Total		0.0		0.0		0.0

Schedule of aggregate amount and per share effect of the tax holidays [Text Block]

		For the Years Ended December 31,
		2013		2014		2015
								US$ (Note 2 (d))
Aggregate amount		—		(42,567	)	(9,974	)	(1,540	)
Basic net loss per share effect		—		(0.40	)	(0.04	)	(0.01	)
Diluted net loss per share effect		—		(0.40	)	(0.04	)	(0.01	)

Schedule of significant components of deferred tax assets and liabilities [Table Text Block]

		As of December 31,
		2014		2015
		RMB		RMB		US$ (Note 2(d))
Non-current deferred tax assets:
Accruals and others		16,298		21,765		3,360
Net operating loss carry forwards		133,593		459,109		70,874
Carryforwards of un-deducted advertising expenses		926		31		5
Subtotal		150,817		480,905		74,239
Less: valuation allowance		(150,817	)	(480,905	)	(74,239	)
Total non-current deferred tax assets, net		—		—		—
Non-current deferred tax liabilities:
Recognition of intangible assets arisen from business combination		—		(24,415	)	(3,769	)
Total non-current deferred tax assets, net		—		(24,415	)	(3,769	)

Schedule of movement of valuation allowance [Text Block]

		For the Years Ended December 31,
		2013		2014		2015
		RMB		RMB		RMB		US$ (Note 2(d))
Balance as the beginning of the year		34,315		46,121		150,817		23,282
Additions		11,806		112,421		332,086		51,265
Written off for expiration of net operating losses		—		—		(1,998	)	(308	)
Utilization of previously unrecognized tax losses and un-deductible advertising expenses		—		(7,725	)	—		—
Balance as the end of the year		46,121		150,817		480,905		74,239

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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.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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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 the income tax exemptions and reductions which have been granted by taxing authorities for a specified period, applicable term of the exemptions and reductions, estimated dollar value of tax benefits, and per share benefits.

+ References

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-SubTopic 10
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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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