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

Income Taxes - Additional Information (Details)

v3.22.1
Income Taxes - Additional Information (Details) - CNY (¥)
12 Months Ended 36 Months Ended
Jan. 01, 2008
Dec. 31, 2021
Dec. 31, 2020
Dec. 31, 2019
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%                  
Undistributed earnings generated by the PRC consolidated entities   ¥ 2,820,818 ¥ 2,270,928     ¥ 2,270,928              
Unrecognized deferred income tax liability   ¥ 282,082 ¥ 227,093     227,093              
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   ¥ 48,897,848 ¥ 56,172,945 ¥ 44,713,570   56,172,945 ¥ 44,713,570            
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                      
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   ¥ 111,706,832                      
PRC | December 31, 2022                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose   13,047                      
PRC | December 31, 2023                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose   4,158,531                      
PRC | December 31, 2024                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose   10,189,769                      
PRC | December 31, 2025                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose   6,212,547                      
PRC | December 31, 2026                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose   3,692,800                      
PRC | December 31, 2027                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose   18,959,483                      
PRC | December 31, 2029                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose   28,305,140                      
PRC | December 31, 2030                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose   23,594,429                      
PRC | December 31, 2031                          
Movements of the valuation allowance                          
Tax loss carry forwards for PRC income tax purpose   ¥ 16,581,086                      
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%