Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

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,
	2017			2018			2019			2019
	RMB			RMB			RMB			US$
Non-PRC		99,787			(670,529	)		(1,243,926	)		(178,679	)
PRC		(3,844,284	)		(8,311,901	)		(8,980,961	)		(1,290,035	)
		(3,744,497	)		(8,982,430	)		(10,224,887	)		(1,468,714	)

Components of Income Tax (Benefit)/Expense

Income tax (benefit)/expense for the years ended December 31, 2017, 2018 and 2019 consists of:

	For the year ended December 31,
	2017			2018			2019			2019
	RMB			RMB			RMB			US$
Current income tax expense		4,649			123,887			129,164			18,553
Deferred income tax benefit		(12,214	)		(45,086	)		(77,312	)		(11,105	)
		(7,565	)		78,801			51,852			7,448

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,
	2017			2018			2019			2019
	RMB			RMB			RMB			US$
Income tax benefit at PRC statutory rate		(936,124	)		(2,245,608	)		(2,556,222	)		(367,178	)
Effect of differing tax rates in different jurisdictions		(35,888	)		172,111			293,976			42,227
Non-deductible expenses		171,784			380,327			436,312			62,672
Research and development super-deduction		(10,746	)		(40,466	)		(66,026	)		(9,484	)
Effect of PRC preferential tax rates and tax holiday		320,114			709,165			707,518			101,629
Other adjustments		10,393			(51,451	)		104,484			15,008
Change in valuation allowance		472,902			1,154,723			1,131,810			162,574
Income tax (benefit)/expense		(7,565	)		78,801			51,852			7,448

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, 2018 and 2019 are as follows:

	As of December 31,
	2018			2019			2019
	RMB			RMB			US$
Deferred tax assets:
Accrued expenses and others		39,933			83,324			11,969
Bad debt provision		26,222			32,654			4,690
Net operating losses carried forward		666,887			801,430			115,118
Recorded cost relating to capitalized assets		1,976,584			2,943,758			422,844
Fixed assets depreciation		14,784			17,967			2,581
Valuation allowance		(2,620,045	)		(3,751,855	)		(538,920	)
Deferred tax assets, net		104,365			127,278			18,282
Deferred tax liabilities:
Long-lived assets arising from acquisitions		176,897			122,498			17,596

	As of December 31,
	2018		2019		2019
	RMB		RMB		US$
Classification in the consolidated balance sheets:
Deferred tax assets, net		23,873		34,916		5,015
Deferred tax liabilities		96,405		30,136		4,329