| Summary of reconciliation of income tax (expenses) benefits |
The income tax expense of the Group during the years ended December 31, 2022, 2023 and 2024 is analyzed as follows: | | | | | | | | | Year ended December 31, | | | 2022 | | 2023 | | 2024 | | | RMB’000 | | RMB’000 | | RMB’000 | Current income tax | | 9,423 | | 2,980 | | (16,307) | Deferred income tax | | 438 | | 806 | | (1,650) | Income tax expense/(credit) | | 9,861 | | 3,786 | | (17,957) | Attributable to: | | | | | | | Continuing operations | | 9,861 | | 3,308 | | (19,150) | Discontinued operations | | — | | 478 | | 1,193 |
The income tax on the Group’s loss before income tax differs from the theoretical amount that would arise using the statutory tax rates: | | | | | | | | | Year ended December 31, | | | 2022 | | 2023 | | 2024 | | | RMB’000 | | RMB’000 | | RMB’000 | Loss before income tax from continuing operations | | (5,627,504) | | (1,290,722) | | (927,188) | Loss before income tax from discontinued operations | | — | | (12,642) | | (5,211) | Loss before income tax including discontinued operations | | (5,627,504) | | (1,303,364) | | (932,399) | | | | | | | | Tax calculated at statutory income tax rate of 25% in Mainland China | | (1,406,876) | | (325,841) | | (233,100) | Tax effects of: | | | | | | | Differing tax rates in different jurisdictions | | 1,272,471 | | 65,790 | | 77,346 | Expenses not deductible for income tax purposes | | 137,862 | | 122,634 | | 89,191 | Deductible temporary differences not recognized | | — | | 23,771 | | 24,449 | Tax losses not recognized | | 37,283 | | 140,493 | | 24,792 | Utilization of deductible temporary differences previously not recognized | | — | | (17,657) | | — | Utilization of tax losses previously not recognized | | (30,879) | | (1,660) | | (635) | Tax exemptions | | — | | (456) | | — | Others | | — | | (3,288) | | — | Income tax expense/(credit) | | 9,861 | | 3,786 | | (17,957) |
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