v3.20.1

Income Taxes - Additional Information (Details) - CNY (¥) |  |  | 9 Months Ended | 12 Months Ended | 36 Months Ended
--- | --- | --- | --- | --- | ---
Jan. 01, 2020 | Jan. 01, 2008 | Dec. 31, 2017 | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2011 | Dec. 31, 2010
Income Taxes |  |  |  |  |  |  |  |  |  |  |  |  |
Statutory income tax rate (as a percent) |  |  | 25.00% | 25.00% | 25.00% |  |  |  |  |  |  |  |
Undistributed earnings generated by the PRC consolidated entities |  |  |  | ¥ 6,233,021 | ¥ 71,323,502 |  | ¥ 6,233,021 |  |  |  |  |  |
Unrecognized deferred income tax liability |  |  |  | 623,302 | ¥ 7,132,350 |  | 623,302 |  |  |  |  |  |
Withholding tax related to distributable earnings |  |  |  | ¥ 22,800,000 |  |  | 22,800,000 |  |  |  |  |  |
PRC statutory income tax rate (as a percent) |  |  | 25.00% | 25.00% | 25.00% |  |  |  |  |  |  |  |
Movements of the valuation allowance |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at the end of the period |  |  | ¥ 35,845,674 | ¥ 44,713,570 | ¥ 21,275,591 |  | 44,713,570 | ¥ 35,845,674 |  |  |  |  |
Additional disclosures |  |  |  |  |  |  |  |  |  |  |  |  |
Unrecognized tax benefits |  |  | 0 | 0 | 0 |  | 0 | ¥ 0 |  |  |  |  |
Interest and penalties recorded |  |  | ¥ 0 | ¥ 0 | ¥ 0 |  |  |  |  |  |  |  |
Period of statute of limitations, if the underpayment of taxes is due to computational errors made by the taxpayer or the withholding agent |  |  |  | 3 years |  |  |  |  |  |  |  |  |
Period of statute of limitations, if the underpayment is more than RMB 100,000 |  |  |  | 5 years |  |  |  |  |  |  |  |  |
Minimum amount of underpayment of taxes for statute of limitations to be extended to five years |  |  |  | ¥ 100,000 |  |  | 100,000 |  |  |  |  |  |
Period of statute of limitations for transfer pricing issues |  |  |  | 10 years |  |  |  |  |  |  |  |  |
PRC |  |  |  |  |  |  |  |  |  |  |  |  |
Income Taxes |  |  |  |  |  |  |  |  |  |  |  |  |
Statutory income tax rate (as a percent) |  | 25.00% |  | 25.00% |  |  |  |  |  |  |  |  |
Preferential tax rate as a high and new technology enterprise (as a percent) |  |  |  | 15.00% |  |  |  |  |  |  |  |  |
Withholding tax rate for dividends distributed by a PRC-resident enterprise to its immediate holding company outside the PRC (as a percent) |  |  |  | 10.00% |  |  |  |  |  |  |  |  |
PRC statutory income tax rate (as a percent) |  | 25.00% |  | 25.00% |  |  |  |  |  |  |  |  |
Movements of the valuation allowance |  |  |  |  |  |  |  |  |  |  |  |  |
Tax loss carry forwards for PRC income tax purpose |  |  |  | ¥ 112,615,412 |  |  | 112,615,412 |  |  |  |  |  |
PRC | December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |
Movements of the valuation allowance |  |  |  |  |  |  |  |  |  |  |  |  |
Tax loss carry forwards for PRC income tax purpose |  |  |  | 82,264 |  |  | 82,264 |  |  |  |  |  |
PRC | December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |
Movements of the valuation allowance |  |  |  |  |  |  |  |  |  |  |  |  |
Tax loss carry forwards for PRC income tax purpose |  |  |  | 5,770,566 |  |  | 5,770,566 |  |  |  |  |  |
PRC | December 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |
Movements of the valuation allowance |  |  |  |  |  |  |  |  |  |  |  |  |
Tax loss carry forwards for PRC income tax purpose |  |  |  | 13,051,292 |  |  | 13,051,292 |  |  |  |  |  |
PRC | December 31, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |
Movements of the valuation allowance |  |  |  |  |  |  |  |  |  |  |  |  |
Tax loss carry forwards for PRC income tax purpose |  |  |  | 1,593,134 |  |  | 1,593,134 |  |  |  |  |  |
PRC | December 31, 2026 |  |  |  |  |  |  |  |  |  |  |  |  |
Movements of the valuation allowance |  |  |  |  |  |  |  |  |  |  |  |  |
Tax loss carry forwards for PRC income tax purpose |  |  |  | 10,761,200 |  |  | 10,761,200 |  |  |  |  |  |
PRC | December 31, 2027 |  |  |  |  |  |  |  |  |  |  |  |  |
Movements of the valuation allowance |  |  |  |  |  |  |  |  |  |  |  |  |
Tax loss carry forwards for PRC income tax purpose |  |  |  | 24,885,644 |  |  | 24,885,644 |  |  |  |  |  |
PRC | December 31, 2028 |  |  |  |  |  |  |  |  |  |  |  |  |
Movements of the valuation allowance |  |  |  |  |  |  |  |  |  |  |  |  |
Tax loss carry forwards for PRC income tax purpose |  |  |  | 14,047,874 |  |  | 14,047,874 |  |  |  |  |  |
PRC | December 31, 2029 |  |  |  |  |  |  |  |  |  |  |  |  |
Movements of the valuation allowance |  |  |  |  |  |  |  |  |  |  |  |  |
Tax loss carry forwards for PRC income tax purpose |  |  |  | ¥ 42,423,438 |  |  | ¥ 42,423,438 |  |  |  |  |  |
PRC | ATA Education |  |  |  |  |  |  |  |  |  |  |  |  |
Income Taxes |  |  |  |  |  |  |  |  |  |  |  |  |
Preferential tax rate as a high and new technology enterprise (as a percent) |  |  |  |  |  |  | 15.00% |  | 15.00% |  | 15.00% |  | 15.00%
PRC | ATA Education | Subsequent Events |  |  |  |  |  |  |  |  |  |  |  |  |
Income Taxes |  |  |  |  |  |  |  |  |  |  |  |  |
Preferential tax rate as a high and new technology enterprise (as a percent) | 15.00% |  |  |  |  |  |  |  |  |  |  |  |
Preferential tax rate as a high and new technology enterprise expected renewal period | 3 years |  |  |  |  |  |  |  |  |  |  |  |
PRC | Muhua Shangce |  |  |  |  |  |  |  |  |  |  |  |  |
Income Taxes |  |  |  |  |  |  |  |  |  |  |  |  |
Preferential tax rate as a high and new technology enterprise (as a percent) |  |  |  |  |  |  |  | 15.00% |  | 15.00% |  | 15.00% |
PRC | Muhua Shangce | Future |  |  |  |  |  |  |  |  |  |  |  |  |
Income Taxes |  |  |  |  |  |  |  |  |  |  |  |  |
Preferential tax rate as a high and new technology enterprise (as a percent) |  |  |  |  |  | 15.00% |  |  |  |  |  |  |

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