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Taxation (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Summary of Income Tax Reconciliation | The following table presents a reconciliation of the differences between the statutory income tax rate and the Company’s effective income tax rate for the years ended December 31, 2019, 2020 and 2021:
|  | For the year ended December 31, |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | % |  |  | % |  |  | % |
Statutory income tax rate of the PRC |  |  | 25.0 |  |  |  | 25.0 |  |  |  | 25.0 |
Tax rate difference from preferential tax treatments and statutory rate in other jurisdictions |  |  | (7.4 | ) |  |  | (16.3 | ) |  |  | (16.5 | )
Effect of withholding taxes |  |  | — |  |  |  | — |  |  |  | (0.3 | )
Permanent differences |  |  | 5.6 |  |  |  | 16.9 |  |  |  | 26.6 |
Change in valuation allowances |  |  | (23.2 | ) |  |  | (26.8 | ) |  |  | (35.2 | )
Effective income tax rate |  |  | — |  |  |  | (1.2 | ) |  |  | (0.4 | )
Summary of Operating Loss Carry Forward | As of December 31, 2021, certain entities of the Company had net operating tax loss carry forwards as follows:
|  | RMB |
Loss expiring in 2022 |  |  | 7,626 |
Loss expiring in 2023 |  |  | 5,620 |
Loss expiring in 2024 |  |  | 18,949 |
Loss expiring in 2025 |  |  | 22,150 |
Loss expiring in 2026 |  |  | 64,533 |
Loss expiring in 2027 |  |  | 15,141 |
Loss expiring in 2028 |  |  | 47,863 |
Loss expiring in 2029 |  |  | 156,879 |
Loss expiring in 2030 |  |  | 156,066 |
Loss expiring in 2031 |  |  | 207,664 |
|  |  | 702,491 |
Summary of Significant Components of Deferred Tax Assets | The following table presents the tax impact of significant temporary differences that give rise to the deferred tax assets as of December 31, 2020 and 2021:
|  | December 31, 2020 |  |  | December 31, 2021 |
|  | RMB |  |  | RMB |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating tax loss carry forwards |  |  | 72,988 |  |  |  | 112,248 |
Advertising expenses in excess of deduction limit |  |  | 709 |  |  |  | 63 |
Deferred revenue |  |  | 910 |  |  |  | 527 |
Total deferred tax assets |  |  | 74,607 |  |  |  | 112,838 |
Less: valuation allowances |  |  | (74,607 | ) |  |  | (112,838 | )
Net deferred tax assets |  |  | — |  |  |  | — |
Summary of Movement of Valuation Allowance | The following table sets forth the movement of the aggregate valuation allowances for deferred tax assets for the years presented:
|  | Balance at January 1 |  |  | Movement* |  |  | Balance at December 31 |
|  | RMB |  |  | RMB |  |  | RMB |
2019 |  |  | (50,499 | ) |  |  | (29,821 | ) |  |  | (80,320 | )
2020 |  |  | (80,320 | ) |  |  | 5,713 |  |  |  | (74,607 | )
2021 |  |  | (74,607 | ) |  |  | (38,231 | ) |  |  | (112,838 | )

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