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Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of components of the provision for income taxes

Schedule of components of the provision for income taxes
		For the year ended December 31, 2022				For the year ended December 31, 2023				For the year ended December 31, 2024				For the year ended December 31, 2024
		RMB				RMB				RMB				USD
Current income tax expenses			(102,338	)			(166,476	)			(5,590,543	)			(777,717	)
Deferred income tax benefits/(provision)			3,901,192				2,666,910				(547,502	)			(76,165	)
Income tax credit/(expenses)			3,798,854				2,500,434				(6,138,045	)			(853,882	)

Schedule of effective income tax rate reconciliation

Schedule of effective income tax rate reconciliation
		For the year ended December 31, 2022				For the year ended December 31, 2023				For the year ended December 31, 2024
China statutory income tax rate			25.00	%			25.00	%			25.00	%
Preferential tax rate in China			(12.50	)%			(20.00	)%			(20.00	)%
Tax rate difference outside China(1)			(12.80	)%			(16.75	)%			(12.73	)%
Change in valuation allowance			(13.50	)%			(5.00	)%			(8.33	)%
Additional R&D deduction in China			(2.10	)%			0.00	%			0.00	%
Permanent difference			23.40	%			17.68	%			25.51	%
Effective tax rate			7.50	%			(0.93	)%			9.45	%

⁽¹⁾ It is mainly due to the lower tax rate of the entities incorporated in Hong Kong, Singapore, and tax exempt in Cayman Islands.

Schedule of deferred tax assets and liabilities

Schedule of deferred tax assets and liabilities
		December 31, 2023				December 31, 2024				December 31, 2024
		RMB				RMB				USD
Deferred tax assets:
Net operating loss carryforwards			-				-				-
Allowance for credit losses			987,848				440,346				61,258
Less: valuation allowance			-				-				-
Deferred tax assets, net			987,848				440,346				61,258

Schedule of taxes payable

Schedule of taxes payable
		December 31, 2023				December 31, 2024				December 31, 2024
		RMB				RMB				USD
VAT taxes payable			385,643				538,657				74,935
Income taxes payable			105,370				5,331,808				741,724
Other taxes payable			31,830				21,729				3,023
Totals			522,843				5,892,194				819,682

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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.

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-Topic 740
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-Section 50
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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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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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