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Income Taxes (Tables)

6 Months Ended

Jun. 30, 2023

Income Taxes [Abstract]

Schedule of Effective Income Tax Rate and PRC Statutory Income Tax Rate

A reconciliation between the effective income tax rate and the PRC statutory income tax rate is as follows:

		For the Six Months Ended June 30, 2022				For the Six Months Ended June 30, 2023
		(Unaudited)				(Unaudited)
PRC statutory income tax rates			25.00	%			25.00	%
Effect of expenses not deductible for tax purposes			0.09	%			(0.14	)%
Effect of additional deduction of research and    development expense			(5.98	)%			6.37	%
Effect of income tax exemptions and reliefs			(6.62	)%			(1.83	)%
Effect of valuation allowance on deferred income tax assets			(13.71	)%			(26.07	)%
Income tax difference under different tax jurisdictions			1.22	%			(3.33	)%
Total			0.00	%			0.00	%

Schedule of Provision for Income Taxes

The provision for income taxes consists of the following:

		For the six months ended June 30, 2022				For the six months ended June 30, 2023
		(Unaudited)				(Unaudited)
		RMB				RMB
Current income tax expense			—				—
Deferred tax expense			—				—
Income tax expense			—				—

Schedule of Deferred Tax Assets

Significant component of deferred tax assets are as follows:

		As of December 31, 2022				As of June 30, 2023
						(Unaudited)
		RMB				RMB
Net operating loss carryforward			63,038,127				100,099,836
Accrued expense and others			(29,335,373	)			—
Inventory impairment			47,198,866				59,136,517
Deferred tax assets			80,901,620				159,236,353
Less: valuation allowance			(80,901,620	)			(159,236,353	)
Deferred tax assets			—				—

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 9
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-9

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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
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-2

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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
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 12
-Section 50
-Publisher FASB
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