Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Summary of Loss Before Income Taxes

The Group’s loss before income taxes consists of:

	For the year ended December 31,
	2016			2017			2018			2018
	RMB			RMB			RMB			US$
Non-PRC		(23,273	)		99,787			(670,529	)		(97,524	)
PRC		(3,037,661	)		(3,844,284	)		(8,311,901	)		(1,208,915	)
		(3,060,934	)		(3,744,497	)		(8,982,430	)		(1,306,439	)

Components of Income Tax Expense/(Benefit)

Income tax expense/(benefit) for the years ended December 31, 2016, 2017 and 2018 consists of:

	For the year ended December 31,
	2016		2017			2018			2018
	RMB		RMB			RMB			US$
Current income tax expense		12,610		4,649			123,887			18,018
Deferred income tax expense/(benefit)		478		(12,214	)		(45,086	)		(6,557	)
		13,088		(7,565	)		78,801			11,461

Summary of Reconciliation of Tax Expense Computed by Applying Statutory Income Tax Rate to Pre-Tax Loss

The reconciliation of total tax expense computed by applying the respective statutory income tax rate to pre-tax loss is as follows:

	For the year ended December 31,
	2016			2017			2018			2018
	RMB			RMB			RMB			US$
Income tax benefit at PRC statutory rate		(765,234	)		(936,124	)		(2,245,608	)		(326,610	)
Effect of differing tax rates in different jurisdictions		5,248			(35,888	)		172,111			25,033
Non-deductible expenses		69,065			171,784			380,327			55,316
Deemed income		230,891			—			—			—
Research and development super-deduction		(10,746	)		(10,746	)		(40,466	)		(5,886	)
Effect of PRC preferential tax rates and tax holiday		179,266			320,114			709,165			103,144
Other adjustments		17,025			10,393			(51,451	)		(7,483	)
Change in valuation allowance		287,573			472,902			1,154,723			167,947
Income tax expense/(benefit)		13,088			(7,565	)		78,801			11,461

Summary of Tax Effects of Temporary Differences to Deferred Tax Balances

The tax effects of temporary differences that give rise to the deferred tax balances at December 31, 2017 and 2018 are as follows:

	As of December 31,
	2017			2018			2018
	RMB			RMB			US$
Deferred tax assets:
Accrued expenses and others		40,808			39,933			5,808
Bad debt provision		5,110			26,222			3,814
Net operating losses carried forward		512,297			666,887			96,995
Recorded cost relating to capitalized assets		910,153			1,976,584			287,482
Fixed assets depreciation		12,172			14,784			2,150
Valuation allowance		(1,446,445	)		(2,620,045	)		(381,070	)
Deferred tax assets, net		34,095			104,365			15,179
Deferred tax liabilities:
Long-lived assets arising from acquisitions		24,970			176,897			25,729

	As of December 31,
	2017		2018		2018
	RMB		RMB		US$
Classification in the consolidated balance sheets:
Deferred tax assets, net		11,380		23,873		3,472
Deferred tax liabilities		2,255		96,405		14,022