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Taxation (Tables)

12 Months Ended

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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Represent information about deduction against future taxable profit.

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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.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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