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Taxation (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Tax Disclosure [Abstract] |
Schedule of reconciliation of the differences between the statutory income tax rate |
|  | For the year ended December 31, |
|  | 2016 |  |  | 2017 |  |  | 2018 |
|  | % |  |  | % |  |  | % |
Statutory income tax rate of the PRC |  |  | 25.0 |  |  |  | 25.0 |  |  |  | 25.0 |
Permanent differences |  |  | (7.7 | ) |  |  | (11.5 | ) |  |  | (10.4 | )
Change in valuation allowance |  |  | (17.3 | ) |  |  | (13.5 | ) |  |  | (14.6 | )
Effective income tax rate |  |  | - |  |  |  | - |  |  |  | - |
Schedule of net operating tax loss carry forwards |
|  | RMB |
Loss expiring in 2020 |  |  | 45,635 |
Loss expiring in 2021 |  |  | 28,344 |
Loss expiring in 2022 |  |  | 51,624 |
Loss expiring in 2023 |  |  | 2,150 |
|  |  | 127,753 |
Schedule of temporary differences to the deferred tax assets and liabilities |
|  | December 31, 2017 |  |  | December 31, 2018 |
|  | RMB |  |  | RMB |
Deferred tax assets: |  |  |  |  |  |  |  |
Advertising expense in excess of deduction limit |  |  | 385 |  |  |  | 25,473 |
Accrued expense and other payables |  |  | 5,946 |  |  |  | 5,303 |
Net operating tax loss carry forwards |  |  | 42,224 |  |  |  | 31,938 |
Total deferred tax assets |  |  | 48,555 |  |  |  | 62,714 |
Less: valuation allowance |  |  | (48,555 | ) |  |  | (62,714 | )
Net deferred tax assets |  |  | - |  |  |  | - |
Schedule of aggregate valuation allowances for deferred tax assets |
|  |  | Balance at January 1 |  |  | Addition* |  |  | Balance at December 31 |
|  |  | RMB |  |  | RMB |  |  | RMB |
2016 |  |  |  | (32,914 | ) |  |  | (6,699 | ) |  |  | (39,613 | )
2017 |  |  |  | (39,613 | ) |  |  | (8,942 | ) |  |  | (48,555 | )
2018 |  |  |  | (48,555 | ) |  |  | (14,159 | ) |  |  | (62,714 | )
* Additional valuation allowance was due to the increase of deferred tax assets recognised for advertising expenses in excess of deduction limit, accrued expense and other payables, and net operating tax loss carry forwards.

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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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