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Taxation (Tables)

12 Months Ended

Dec. 31, 2022

Taxation

Schedule of Income tax reconciliation

​

​	​	​	​	​	​	​
​	​	For the year ended December 31,
​		2020		2021		2022
​	​	%	​	%	​	%
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		(16.3)		(16.5)		(0.1)
Effect of withholding taxes		—		(0.3)		—
Permanent differences(1)		16.9		26.6		(33.4)
Change in valuation allowances		(26.8)		(35.2)		8.7
Effective income tax rate		(1.2)		(0.4)		0.2

(1) The permanent differences mainly consist of additional super deduction for research and development expenditures, and certain non-deductible expenses.

Schedule of net operating tax loss carry forwards

​

​	​	​
​		RMB
​	​	​
Loss expiring in 2023		3,238
Loss expiring in 2024		14,186
Loss expiring in 2025		18,996
Loss expiring in 2026		43,579
Loss expiring in 2027		28,366
Loss expiring in 2028		47,863
Loss expiring in 2029		156,879
Loss expiring in 2030		156,066
Loss expiring in 2031		207,664
Loss expiring in 2032		14,027
​		690,864

​

Schedule of deferred tax assets

​

​	​	​	​	​
​	​	December 31, 2021	​	December 31, 2022
​		RMB		RMB
Deferred tax assets:
Net operating tax loss carry forwards		112,248		108,601
Advertising expenses in excess of deduction limit		63		—
Deferred revenue		527		—
Total deferred tax assets		112,838		108,601
Less: valuation allowances		(112,838)		(108,601)
Net deferred tax assets		—		—

​

Schedule of movement of the aggregate valuation allowances for deferred tax assets

​

​	​	​	​	​	​	​
​	​	Balance at January 1	​	Movement*	​	Balance at December 31
​		RMB		RMB		RMB
2020		(80,320)		5,713		(74,607)
2021		(74,607)		(38,231)		(112,838)
2022		(112,838)		4,237		(108,601)

* The movement in valuation allowances were due to the changes of deferred tax assets recognized for net operating tax loss carry forwards, advertising expenses in excess of deduction limit and deferred revenue.

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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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Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization.

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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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