INCOME TAXES - Schedule of Difference Between Actual Income Tax Expense and Amount Computed by Applying PRC Statutory Income Tax Rate to Earnings before Income Taxes (Details) |
12 Months Ended | |||
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Dec. 31, 2023
CNY (¥)
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Dec. 31, 2023
USD ($)
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Dec. 31, 2022
CNY (¥)
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Dec. 31, 2021
CNY (¥)
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| Difference between actual income tax expense and amount computed by applying the PRC statutory income tax rate to earnings (loss) before income taxes | ||||
| Computed "expected" income tax benefit | ¥ (10,130,563) | ¥ (13,628,904) | ¥ (9,487,423) | |
| Increase in valuation allowance | (2,014,183) | 6,084,383 | 10,531,372 | |
| Entities not subject to income tax | 606,823 | 1,429,868 | 1,691,406 | |
| Non-deductible expenses | ||||
| Entertainment | 177,509 | 192,298 | 280,436 | |
| Share-based compensation | 767,010 | 364,939 | 259,993 | |
| Other non-deductible expenses | 4,186,105 | 1,625,037 | 3,927,212 | |
| Additional deduction of research and development costs | (120,598) | |||
| Other | (404,410) | (411,805) | (236,436) | |
| Total income tax benefit | ¥ (6,811,709) | $ (959,409) | (5,921,384) | (1,539,577) |
| Muhua shangce | ||||
| Non-deductible expenses | ||||
| Disposal of equity interests in subsidiaries | ¥ (1,577,200) | ¥ (8,385,539) | ||
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to deduction for additional research and development cost. No definition available.
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- Definition Income tax reconciliation disposal of equity interests. No definition available.
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- Definition The portion of the difference between total income tax expense or benefit as reported in the Income Statement for the period and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to income that is earned by entities in jurisdictions not subject to income tax. No definition available.
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- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible meals and entertainment expense. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other nondeductible expenses. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of reported income tax expense (benefit) in excess of (less than) expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operation, attributable to nondeductible expense for award under share-based payment arrangement. Includes, but is not limited to, expense determined to be nondeductible upon grant or after for award under share-based payment arrangement. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other adjustments. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Details
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