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

Income Taxes - Additional Information (Details)

v3.21.1
Income Taxes - Additional Information (Details) - CNY (¥)
12 Months Ended 36 Months Ended
Jan. 01, 2008
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2022
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%                  
Renewal of HNTE certificates period   3 years                      
Undistributed earnings generated by the PRC consolidated entities   ¥ 2,270,928 ¥ 6,233,021     ¥ 2,270,928 ¥ 6,233,021            
Unrecognized deferred income tax liability   227,093 ¥ 623,302     227,093 623,302            
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   ¥ 56,172,945 ¥ 44,713,570 ¥ 21,275,591   56,172,945 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   ¥ 149,548,600       149,548,600              
PRC | December 31, 2022                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose   13,047       13,047              
PRC | December 31, 2023                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose   5,402,038       5,402,038              
PRC | December 31, 2024                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose   12,267,519       12,267,519              
PRC | December 31, 2025                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose   7,805,681       7,805,681              
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   24,885,643       24,885,643              
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 | December 31, 2030                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose   ¥ 31,942,160       ¥ 31,942,160              
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 | Future                          
Income Taxes                          
Preferential tax rate as a high and new technology enterprise (as a percent)         15.00%                
PRC | Muhua Shangce                          
Income Taxes                          
Preferential tax rate as a high and new technology enterprise (as a percent)           15.00%   15.00%   15.00%   15.00%