Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

Income Taxes - Additional Information (Details)

v3.20.1
Income Taxes - Additional Information (Details) - CNY (¥)
9 Months Ended 12 Months Ended 36 Months Ended
Jan. 01, 2020
Jan. 01, 2008
Dec. 31, 2017
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2014
Dec. 31, 2013
Dec. 31, 2011
Dec. 31, 2010
Income Taxes                          
Statutory income tax rate (as a percent)     25.00% 25.00% 25.00%                
Undistributed earnings generated by the PRC consolidated entities       ¥ 6,233,021 ¥ 71,323,502   ¥ 6,233,021            
Unrecognized deferred income tax liability       623,302 ¥ 7,132,350   623,302            
Withholding tax related to distributable earnings       ¥ 22,800,000     22,800,000            
PRC statutory income tax rate (as a percent)     25.00% 25.00% 25.00%                
Movements of the valuation allowance                          
Balance at the end of the period     ¥ 35,845,674 ¥ 44,713,570 ¥ 21,275,591   44,713,570 ¥ 35,845,674          
Additional disclosures                          
Unrecognized tax benefits     0 0 0   0 ¥ 0          
Interest and penalties recorded     ¥ 0 ¥ 0 ¥ 0                
Period of statute of limitations, if the underpayment of taxes is due to computational errors made by the taxpayer or the withholding agent       3 years                  
Period of statute of limitations, if the underpayment is more than RMB 100,000       5 years                  
Minimum amount of underpayment of taxes for statute of limitations to be extended to five years       ¥ 100,000     100,000            
Period of statute of limitations for transfer pricing issues       10 years                  
PRC                          
Income Taxes                          
Statutory income tax rate (as a percent)   25.00%   25.00%                  
Preferential tax rate as a high and new technology enterprise (as a percent)       15.00%                  
Withholding tax rate for dividends distributed by a PRC-resident enterprise to its immediate holding company outside the PRC (as a percent)       10.00%                  
PRC statutory income tax rate (as a percent)   25.00%   25.00%                  
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose       ¥ 112,615,412     112,615,412            
PRC | December 31, 2022                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose       82,264     82,264            
PRC | December 31, 2023                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose       5,770,566     5,770,566            
PRC | December 31, 2024                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose       13,051,292     13,051,292            
PRC | December 31, 2025                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose       1,593,134     1,593,134            
PRC | December 31, 2026                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose       10,761,200     10,761,200            
PRC | December 31, 2027                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose       24,885,644     24,885,644            
PRC | December 31, 2028                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose       14,047,874     14,047,874            
PRC | December 31, 2029                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose       ¥ 42,423,438     ¥ 42,423,438            
PRC | ATA Education                          
Income Taxes                          
Preferential tax rate as a high and new technology enterprise (as a percent)             15.00%   15.00%   15.00%   15.00%
PRC | ATA Education | Subsequent Events                          
Income Taxes                          
Preferential tax rate as a high and new technology enterprise (as a percent) 15.00%                        
Preferential tax rate as a high and new technology enterprise expected renewal period 3 years                        
PRC | Muhua Shangce                          
Income Taxes                          
Preferential tax rate as a high and new technology enterprise (as a percent)               15.00%   15.00%   15.00%  
PRC | Muhua Shangce | Future                          
Income Taxes                          
Preferential tax rate as a high and new technology enterprise (as a percent)           15.00%