
	As of December 31,
	2018		2019
	RMB		RMB
Accrued advertising expense		821,059		1,011,400
Accrued shipping and handling expenses		418,187		925,864
Accrued payroll and social benefits		1,027,288		896,365
Deposits from delivery service providers		379,403		475,497
Income tax payables		269,580		652,624
Other tax payables (Note a)		948,754		690,338
Accrued rental expenses		73,614		73,861
Accrued administrative expenses		440,784		384,427
Amounts received on behalf of third-party merchants (Note b)		741,109		946,100
Refund liability (Note c)		190,383		225,274
Others		202,444		252,825

Total		5,512,605		6,534,575

Note:

(a)

Amounts represent VAT and related surcharges, PRC individual income tax of employees withheld by the Group, tariffs, import VAT and consumption tax pursuant to the Circular on Tax Policy for Cross-border

E-commerce

Retail Imports.

(b)

Amounts represent the cash collected on behalf of third-party merchants which the Group provides platform access for sales of their products.

(c)

The Group offers online customers with an unconditional right of return for a period of 7 days upon receipt of products on sales from its platforms. The Group reduces product revenues and cost of revenues by an estimate of expected customer merchandise returns, which is calculated based on historical return patterns, and recorded as returned liability included in accrued expenses and other current liabilities. Refund liability is measured at the amount of consideration received for which the Group does not expect to be entitled.