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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Reconciliation of Effective Tax Rate and Statutory Income Tax Rate Applicable to PRC Operations

The reconciliation of the effective tax rate and the statutory income tax rate applicable to PRC operations is as follows:

		Years ended December 31,
		2017				2018				2019
		RMB				RMB				RMB
Loss before income tax expenses			(913,824	)			(928,660	)			(392,589	)
Income tax expenses computed at    applicable tax rates of 25%			(228,456	)			(232,165	)			(98,147	)
Non-deductible and super deduction expenses			(3,490	)			(8,013	)			(40,711	)
Effect of tax holidays and preferential tax rates			130,296				64,029				22,595
Change in valuation allowance			101,650				176,149				118,703
Income tax expenses			—				—				2,440

Schedule of Components of Deferred Income Tax

The components of deferred taxes are as follows

		As of December 31,
		2018				2019
		RMB				RMB
Deferred tax assets
Accrued expenses			13,270				6,511
Advertising expenses carry-forwards			87,600				58,288
Net operating loss carry-forwards			285,018				525,305
Total deferred tax assets			385,888				590,104
Less: valuation allowance			(385,888	)			(504,591	)
Deferred tax assets, net			—				85,513
Deferred tax liabilities
Deferred costs			—				(87,954	)
Total deferred tax liabilities			—				(87,954	)

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- References

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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

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- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319

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