Prepaid Expenses and Other Current Assets

Prepaid Expenses and Other Current Assets

12 Months Ended

Dec. 31, 2020

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

Prepaid Expenses and Other Current Assets

(4)	PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets consist of the following:

	December 31, 2019	December 31, 2020
	RMB	RMB
Amount due from Beijing Biztour	1,960,403	—
VAT-input deductible	1,893,650	1,340,830
Income tax refundable	2,800,622	29,529
Advances to employees	1,605,908	253,608
Other current assets	8,229,786	4,347,006
Total prepaid expenses and other current assets	16,490,369	5,970,973

Other current assets primarily consist of advances to suppliers for deposits, prepaid rent expenses, advertising fee and prepaid cost for research-based learning services.

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

Prepaid Expenses and Other Current Assets